CELEX: 62011CB0029
Language: en
Date: 2011-04-08 00:00:00
Title: Joined Cases C-29/11 and C-30/11: Order of the Court (Fifth Chamber) of 8 April 2011 (references for a preliminary ruling from the Tribunalul Suceava (Romania)) — Aurora Elena Sfichi v Direcția Generală a Finanțelor Publice Suceava, Administrația Finanțelor Publice Suceava, Administrația Fondului pentru Mediu (C-29/11), Adrian Ilaș v Direcția Generală a Finanțelor Publice Suceava, Administrația Finanțelor Publice Suceava, Administrația Fondului pentru Mediu (C-30/11) (First subparagraph of Article 104(3) of the Rules of Procedure — Internal taxation — Article 110 TFEU — Pollution tax levied upon first registration of motor vehicles)

16.7.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 211/9
            
         Order of the Court (Fifth Chamber) of 8 April 2011 (references for a preliminary ruling from the Tribunalul Suceava (Romania)) — Aurora Elena Sfichi v Direcția Generală a Finanțelor Publice Suceava, Administrația Finanțelor Publice Suceava, Administrația Fondului pentru Mediu (C-29/11), Adrian Ilaș v Direcția Generală a Finanțelor Publice Suceava, Administrația Finanțelor Publice Suceava, Administrația Fondului pentru Mediu (C-30/11)
   (Joined Cases C-29/11 and C-30/11) (1)
   
   (First subparagraph of Article 104(3) of the Rules of Procedure - Internal taxation - Article 110 TFEU - Pollution tax levied upon first registration of motor vehicles)
   2011/C 211/16
   Language of the case: Romanian
   
      Referring court
   
   Tribunalul Suceava
   
      Parties to the main proceedings
   
   
      Applicants: Aurora Elena Sfichi (C-29/11), Adrian Ilaș (C-30/11)
   
      Defendants: Direcția Generală a Finanțelor Publice Suceava, Administrația Finanțelor Publice Suceava, Administrația Fondului pentru Mediu (C-29/11), Direcția Generală a Finanțelor Publice Suceava, Administrația Finanțelor Publice Suceava, Administrația Fondului pentru Mediu (C-30/11)
   
      Re:
   
   Reference for a preliminary ruling — Tribunalul Suceava — Registration of second-hand motor vehicles previously registered in other Member States — National legislation making the first registration of such motor vehicles conditional upon payment of an environmental tax, whereas second-hand motor vehicles already present on the national market are exempt from payment of that tax on the occasion of re-registration — Whether the national legislation is compatible with the first and second paragraphs of Article 110 TFEU — Obstacle to the free movement of goods
   
      Operative part of the order
   
   Article 110 TFEU must be interpreted as precluding a Member State from introducing a pollution tax affecting motor vehicles on their first registration in that Member State, if that fiscal measure is so designed as to discourage the putting into service, in that Member State, of second-hand vehicles bought in other Member States, without, however, discouraging the purchase of second-hand vehicles of the same age and condition on the national market.
   
      (1)  OJ C 113, 9.4.2011.