11.5.2015 |
EN |
Official Journal of the European Union |
C 155/14 |
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?