Order of the Court (Fifth Chamber) of 8 April 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 Victor Vinel Ijac

(Case C-336/10) (1)

(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)

2011/C 211/13

Language of the case: Romanian

Referring court

Curtea de Apel Craiova

Parties to the main proceedings

Applicant: Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului pentru Mediu

Defendant: Victor Vinel Ijac

Re:

Reference for a preliminary ruling — Curtea de Apel Craiova — Registration of second-hand vehicles previously registered in other Member States — Environmental tax levied on motor vehicles upon first registration in a Member State — Whether national legislation is compatible with Article 110 TFEU

Operative part of the order

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.

(1)  OJ C 274, 9.10.2010.