Judgment of the Court (First Chamber) of 7 April 2011 (reference for a preliminary ruling from the Tribunalul Sibiu — Romania) — Ioan Tatu v Statul român prin Ministerul Finanțelor și Economiei, Direcția Generală a Finanțelor Publice Sibiu, Administrația Finanțelor Publice Sibiu, Administrația Fondului pentru Mediu, Ministerul Mediului

(Case C-402/09) (1)

(Internal taxation - Article 110 TFEU - Pollution tax charged on first registration of motor vehicles - Neutrality of tax between imported second-hand motor vehicles and similar vehicles already on the domestic market)

2011/C 160/05

Language of the case: Romanian

Referring court

Tribunalul Sibiu

Parties to the main proceedings

Applicant: Ioan Tatu

Defendants: Statul român prin Ministerul Finanțelor și Economiei, Direcția Generală a Finanțelor Publice Sibiu, Administrația Finanțelor Publice Sibiu, Administrația Fondului pentru Mediu, Ministerul Mediului

Re:

Reference for a preliminary ruling — Tribunalul Sibiu — Registration of second-hand vehicles previously registered in other Member States — National legislation subjecting first registration of those vehicles to payment of an environment tax, whereas second-hand vehicles already on the national market are exempted from payment of that tax on a subsequent registration — Compatibility of the national legislation with Article 90 EC — Obstacle to the free movement of goods

Operative part of the judgment

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 that it discourages the placing in 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.

(1)  OJ C 24, 30.1.2010.