28.8.2010

Official Journal of the European Union

C 234/22

Reference for a preliminary ruling from the Tribunalul Gorj (Romania) lodged on 27 May 2010 — Iulian Andrei Nisipeanu v Direcția Generală a Finanțelor Publice Gorj, Administrația Finanțelor Publice Târgu-Cărbunești, Administrația Fondului Pentru Mediu

(Case C-263/10)

()

2010/C 234/35

Language of the case: Romanian

Referring court

Tribunalul Gorj

Parties to the main proceedings

Applicant: Iulian Andrei Nisipeanu

Defendants: Direcția Generală a Finanțelor Publice Gorj, Administrația Finanțelor Publice Târgu-Cărbunești, Administrația Fondului Pentru Mediu

Questions referred

Must Article 110 of the Treaty on the Functioning of the European Union be interpreted as meaning that the prohibition in the Treaty on discriminatory internal taxes extends to the tax provided for by the rules enacted in Romania by Government Emergency Order No 50/2008 of 25 April 2008 introducing a pollution tax on vehicles, as amended by Emergency Order No 208/2008 of 8 December 2008, Emergency Order No 218/2008 of 11 December 2008, Emergency Order No 7/2009 of 19 February 2009 and Emergency Order No 117/2009 30 December 2009?

Does Article 110 of the Treaty on the Functioning of the European Union permit Romania to implement in its national legislation, by means of Government Emergency Order No 50/2008, which entered into force on 1 July 2008, the criterion of ‘first registration in Romania’, as laid down by Article 4(a) of the emergency order, and is that criterion an objective requirement, as required by the provisions of the Treaty?

Does Article 110 of the Treaty on the Functioning of the European Union authorise Romania, as a Member State of the European Union, to apply, with effect from 1 July 2008, the pollution tax to second-hand vehicles imported from within the European Union or purchased within the European Union which are registered for the first time in Romania, whilst exempting second-hand vehicles purchased in Romania?

Does Article 110 of the Treaty on the Functioning of the European Union permit Romania, under the legislation referred to above, to grant exemption from payment of the pollution tax solely in respect of ‘vehicles in category M1 and pollution class Euro 4, with an engine capacity no greater than 2 000 cubic centimetres, and all vehicles in category N1 and pollution class Euro 4, registered for the first time in Romania or in another Member State of the European Union between 15 December 2008 and 31 December 2009’ and to withhold such exemption from new motor vehicles with different characteristics?

Must Article 110 of the Treaty on the Functioning of the European Union be interpreted as permitting Romania to protect its own motor car industry, inasmuch as the pollution tax must be paid only in respect of imported second-hand motor vehicles registered elsewhere in the European Union or purchased elsewhere in the European Union, whilst it is not payable in respect of second-hand motor vehicles that are already registered in Romania and are resold within the territory of Romania?

If the criterion of ‘first registration in Romania’ laid down in Article 4(a) of Government Emergency Order No 50/2008 cannot be regarded as objective in relation to the stated aim of introducing a pollution tax in accordance with the ‘polluter pays’ principle and that tax, which is linked to that criterion, protects the Romanian motor vehicle manufacturing industry and the Romanian market for second-hand motor vehicles, does the situation described constitute discriminatory taxation, prohibited by Article 110 of the Treaty on the Functioning of the European Union?