CELEX: 62010CO0335
Language: en
Date: 2011-07-13 00:00:00
Title: Order of the Court (Fifth Chamber) of 13 July 2011. # Administraţia Finanţelor Publice a Municipiului Târgu-Jiu and Administraţia Fondului pentru Mediu v Claudia Norica Vijulan. # Reference for a preliminary ruling: Curtea de Apel Craiova - Romania. # Article 104(3), first subparagraph of the Rules of Procedure - Domestic taxation - Article 110 TFEU - Pollution tax levied at the time of registration of motor vehicles. # Case C-335/10.

Order of the Court (Fifth Chamber) of 13 July 2011 – Administrația Finanțelor Publice a Municipiului Târgi-Jiu and Administrația
            Fondului pentru Mediu v Vijulan
      (Case C-335/10)
      Article 104(3), first subparagraph, of the Rules of Procedure – Domestic taxation – Article 110 TFEU – Pollution tax levied at the time of registration of motor vehicles
      Tax provisions – Internal taxation – Pollution tax levied on motor vehicles on their first registration in national territory – Tax applicable to imported second-hand vehicles and without any equivalent for vehicles of the same age and the same condition
         present on the national market – Not permissible (Art. 110 TFEU) (see paras 20-21, 23, operative part)
      
      Re: 
      
         
               Reference for a preliminary ruling – Curtea de Apel Craiova – Registration of second-hand cars previously registered in other
                  Member States – Environmental tax levied on motor vehicles at the time of their first registration in a given Member State
                  – Compatibility of the national legislation with Art. 110 TFEU – Temporary exemption for vehicles with certain characteristics.
               
            Operative part
      Article 110 TFEU must be interpreted as precluding a Member State from introducing a pollution tax levied on motor vehicles
         on their first registration in that Member State if that tax is arranged in such a way as to discourage the putting into circulation
         in that Member State of second-hand vehicles purchased in other Member States without discouraging the purchase of second-hand
         vehicles of the same age and condition on the domestic market.