This document is an excerpt from the EUR-Lex website
Document 62010CJ0263
Summary of the Judgment
Summary of the Judgment
Keywords
Subject of the case
Operative part
Tax provisions – Internal taxation – Pollution tax imposed on motor vehicles on their first registration in national territory – Tax applicable to imported second-hand vehicles but 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 28-29, operative part)
2. Questions referred for a preliminary ruling – Interpretation – Temporal effects of judgments by way of interpretation – Retroactive effect – Limitation by the Court – Conditions – Importance for the Member State concerned of the financial consequences of the judgment – Criterion not conclusive (Art. 110 TFEU) (see paras 32-36)
Re:
Reference for a preliminary ruling – Tribunalul Gorj – Registration of second-hand vehicles previously registered in other Member States – Environmental tax on motor vehicles upon first registration in a Member State – Classification of the criterion of ‘date of first registration’ – Whether the national legislation is compatible with Article 110 TFEU – Whether exemption from payment of the tax, introduced for certain categories of vehicle, is lawful – Possible application of the ‘polluter pays’ principle.
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 but without discouraging the purchase of second-hand vehicles of the same age and condition on the domestic market.