Reference for a preliminary ruling from the Curtea de Apel Craiova (Romania) lodged on 6 July 2010 — Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului Pentru Mediu v Victor Vinel Ijac

(Case C-336/10)

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2010/C 274/11

Language of the case: Romanian

Referring court

Curtea de Apel Craiova

Parties to the main proceedings

Applicants: Administrația Finanțelor Publice a Municipiului Târgu-Jiu, Administrația Fondului Pentru Mediu

Defendant: Victor Vinel Ijac

Question referred

Is the first paragraph of Article 110 TFEU (formerly Article 90 EC) to be interpreted as precluding a Member State from introducing a tax with the characteristics of the pollution tax governed by Government Emergency Order No 50/2008, which levies a pollution tax on the registration in Romania of imported second-hand motor vehicles already registered in other Member States of the European Union, while that tax is not levied on second-hand motor vehicles registered in Romania in the event of their re-sale and consequent re-registration, in that such a tax could amount to a domestic tax on goods from other Member States which is indirectly discriminatory when compared with the tax treatment of domestic goods?