Order of the Court (Fifth Chamber) of 13 July 2011.

Data

Court: Court of Justice

Case date: 13 juli 2011

Uitspraak

Order of the Court (Fifth Chamber) of 13 July 2011 – Direcția Generală a Finanțelor Publice Bacău and Administrația Finanțelor Publice Bacău v Druțu

(Case C-438/10)

Article 104(3), first indent of the Rules of Procedure – Internal taxation – Article 110 TFEU – Pollution tax levied on first registration of motor vehicles

Tax provisions – Internal taxation – Pollution tax levied on motor vehicles on their first registration in national territory (Art. 110 TFEU) (see paras 20-22, operative part)

Re:

Reference for a preliminary ruling – Curtea de Appel Bacău Comercială, Contencios Administrativ şi Fiscal – Registration of second-hand vehicles previously registered in other Member States – Environmental tax on motor vehicles on first registration in a Member State – Compatibility of national legislation with Article 110 TFEU – Discrimination in relation to second-hand vehicles already registered in that Member State and not subject to that tax on subsequent sale and new registration.

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.