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Document 62011CO0029
Order of the Court (Fifth Chamber) of 8 April 2011.#Aurora Elena Sfichi v Direcţia Generală a Finanţelor Publice Suceava and Others (C-29/11) and Adrian Ilaş v Direcţia Generală a Finanţelor Publice Suceava and Others (C-30/11).#References for a preliminary ruling: Tribunalul Suceava - Romania.#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.#Joined cases C-29/11 and C-30/11.
Order of the Court (Fifth Chamber) of 8 April 2011.
Aurora Elena Sfichi v Direcţia Generală a Finanţelor Publice Suceava and Others (C-29/11) and Adrian Ilaş v Direcţia Generală a Finanţelor Publice Suceava and Others (C-30/11).
References for a preliminary ruling: Tribunalul Suceava - Romania.
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.
Joined cases C-29/11 and C-30/11.
Order of the Court (Fifth Chamber) of 8 April 2011.
Aurora Elena Sfichi v Direcţia Generală a Finanţelor Publice Suceava and Others (C-29/11) and Adrian Ilaş v Direcţia Generală a Finanţelor Publice Suceava and Others (C-30/11).
References for a preliminary ruling: Tribunalul Suceava - Romania.
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.
Joined cases C-29/11 and C-30/11.
European Court Reports 2011 I-00059*
ECLI identifier: ECLI:EU:C:2011:233
Order of the Court (Fifth Chamber) of 8 April 2011 – Sfichi and Ilaş v Direcţia Generală a Finanţelor Publice Suceava and Others
(Joined Cases C-29/11 and 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
Tax provisions – Internal taxation – Pollution tax imposed on motor vehicles on their first registration in national territory (Art. 110 TFEU) (see paras 23-26, operative part)
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
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.