Request for a preliminary ruling from the Curtea de Apel Cluj (Romania) lodged on 18 February 2014 — SC Vicdantrans SRL v Direcția Generală Regională a Finanțelor Publice Cluj Napoca prin Administrația Județeană a Finanțelor Publice Bihor, Administrația Fondului pentru Mediu

(Case C-73/15)

(2015/C 155/14)

Language of the case: Romanian

Referring court

Curtea de Apel Oradea

Parties to the main proceedings

Appellant: SC Vicdantrans SRL

Respondent: Direcția Generală Regională a Finanțelor Publice Cluj Napoca prin Administrația Județeană a Finanțelor Publice Bihor, Administrația Fondului pentru Mediu

Question referred

Must Article 110 of the Treaty on the Functioning of the European Union be interpreted as precluding a Member State from establishing a tax, called an ‘environmental stamp duty’, such as that provided for in Emergency Government Order No 9/2013, payable upon the registration of second-hand motor vehicles coming from another Member State or upon the transfer of ownership of second-hand motor vehicles purchased on the domestic market, but not payable in respect of second-hand motor vehicles purchased on the domestic market for which a similar tax — levied contrary to EU law — had been previously paid which has not been repaid?