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Document 62010CB0335
Case C-335/10: Order of the Court (Fifth Chamber) of 13 July 2011 (reference for a preliminary ruling from the Curtea de Apel Craiova — Romania) — Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului pentru Mediu v Claudia Norica Vijulan (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 (reference for a preliminary ruling from the Curtea de Apel Craiova — Romania) — Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului pentru Mediu v Claudia Norica Vijulan (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 (reference for a preliminary ruling from the Curtea de Apel Craiova — Romania) — Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului pentru Mediu v Claudia Norica Vijulan (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)
OJ C 311, 22.10.2011, p. 13–13
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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22.10.2011 |
EN |
Official Journal of the European Union |
C 311/13 |
Order of the Court (Fifth Chamber) of 13 July 2011 (reference for a preliminary ruling from the Curtea de Apel Craiova — Romania) — Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului pentru Mediu v Claudia Norica Vijulan
(Case C-335/10) (1)
(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)
2011/C 311/18
Language of the case: Romanian
Referring court
Curtea de Apel Craiova
Parties to the main proceedings
Applicants: Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului pentru Mediu
Defendant: Claudia Norica Vijulan
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 having certain characteristics
Operative part of the order
Article 110 TFEU must be interpreted as precluding a Member State from introducing a pollution tax levied on motor vehicles at the time of their first registration in that Member State, where that tax measure is designed to discourage putting second-hand vehicles purchased in other Member States into circulation in that Member State, without discouraging the purchase of second-hand vehicles of comparable age and use on the domestic market.