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.