Order of the Court (Fifth Chamber) of 13 July 2011 (reference for a preliminary ruling from the Curtea de Apel Bacău (Romania)) — Direcția Generală a Finanțelor Publice Bacău, Administrația Finanțelor Publice Bacău v Lilia Druțu

(Case C-438/10) (1)

(Article 104(3), first indent of the Rules of Procedure - Internal impositions - Article 110 TFEU - Introduction of a pollution tax on first registration of motor vehicles)

2011/C 311/19

Language of the case: Romanian

Referring court

Curtea de Apel Bacău

Parties to the main proceedings

Applicants: Direcția Generală a Finanțelor Publice Bacău, Administrația Finanțelor Publice Bacău

Defendant: Lilia Druțu

Re:

Reference for a preliminary ruling — Curtea de Appel Bacău Comercială, Contencios Administrativ și 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 compared with second-hand vehicles already registered in that Member State and not subject to that tax on subsequent sale and new registration

Operative part of the order

Article 110 TFEU must be interpreted as meaning that it precludes a Member State from introducing a pollution tax on motor vehicles on first registration in that Member State if that fiscal measure is set up in such a way as to discourage the placing on the market in that Member State of second-hand vehicles purchased in other Member States without discouraging the purchase of second-hand vehicles of a similar age and condition on the national market.

(1)  OJ C 328, 4.12.2010.