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Document 62010CJ0263
Judgment of the Court (First Chamber) of 7 July 2011.#Iulian Nisipeanu v Direcţia Generală a Finanţelor Publice Gorj and Others.#Reference for a preliminary ruling: Tribunalul Gorj - Romania.#Internal taxation - Article 110 TFEU - Pollution tax levied on first registration of motor vehicles.#Case C-263/10.
Presuda Suda (prvo vijeće) od 7. srpnja 2011.
Iulian Nisipeanu protiv Direcţia Generală a Finanţelor Publice Gorj i dr.
Zahtjev za prethodnu odluku: Tribunalul Gorj - Rumunjska.
Članak 110. UFEU-a.
Predmet C-263/10.
Presuda Suda (prvo vijeće) od 7. srpnja 2011.
Iulian Nisipeanu protiv Direcţia Generală a Finanţelor Publice Gorj i dr.
Zahtjev za prethodnu odluku: Tribunalul Gorj - Rumunjska.
Članak 110. UFEU-a.
Predmet C-263/10.
ECLI identifier: ECLI:EU:C:2011:466
- Date of document:
- 07/07/2011
- Date lodged:
- 27/05/2010
- Author:
- Sud
- Country or organisation from which the request originates:
- Rumunjska
- Form:
- Presuda
- Authentic language:
- rumunjski
- Type of procedure:
- Prethodno pitanje
- Observations:
- Institucije i tijela EU-a, Europska komisija, Rumunjska, Države članice EU-a
- Judge-Rapporteur:
- Ilešič
- Advocate General:
- Sharpston
- National court:
-
*A9* Tribunalul Gorj, Secţia Contencios Administrativ şi Fiscal, 24/03/2010 (1523/95/2010)
*P1* Tribunalul Gorj, Secţia Contencios Administrativ şi Fiscal, 14/09/2011 (1523/95/2010)
- Link
- Select all documents mentioning this document
- Case affecting:
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- Interprets 12008E110
- Instruments cited in case law:
-
- 12008E110: N 1 17 - 29
- 31991L0441: N 3
- 32007L0046: N 5
- 32007R0715: N 4
- 61986CJ0024: N 32
- 61999CJ0184: N 34
- 62003CJ0209: N 34
- 62003CJ0402: N 32 - 33
- 62005CJ0290: N 19 21
- 62005CJ0313: N 32 34
- 62005CJ0333: N 19 21
- 62009CJ0002: N 33 - 34
- 62009CJ0402: N 20 - 26
- Notes relating to the decision:
-
- 1. Costaș, Cosmin Flavius: Jurisprudenţa fiscalǎ a Curții de Justiție Europene. Hotărârea Curţii de Justiţie Europene a Uniunii Europene din 7 julie 2011 în afacerea c-263/10, Iulian Nisipeanu vs. Direcţia Generalǎ a Finanțelor Publice Gorj, Administrația Finanțelor Publice Târgu Cǎrbunești, Administrația Fondului pentru Mediu, Curierul Fiscal 2011 nº 7 p.44-48 (RO)
- 3. Rigaux, Anne: Effet dans le temps. Refus de limiter dans le temps l'effet d'un arrêt qui, sur le fond confirme pleinement la solution de l'arrêt Tatu sur la taxe roumaine sur la pollution des véhicules automobiles, Europe 2011 Août-Sept. Comm. nº 8-9 p.21 (FR)
- 2. Șandru, Mihai: Actul de procedură național prin care se dispune sesizarea CJUE cu o trimitere preliminară, cauza Nisipeanu, C-263/10, Curierul Judiciar 2011 nº 4 p.237-238 (RO)
- Subject matter:
- Case law directory code:
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Judgment of the Court (First Chamber) of 7 July 2011 – Nisipeanu v Direcţia Generală a Finanţelor Publice Gorj and Others
(Case C‑263/10)
Internal taxation – Article 110 TFEU – Pollution tax levied on first registration of motor vehicles
1. Tax provisions – Internal taxation – Pollution tax imposed on motor vehicles on their first registration in national territory – Tax applicable to imported second-hand vehicles but without any equivalent for vehicles of the same age and the same condition present on the national market – Not permissible (Art. 110 TFEU) (see paras 28-29, operative part)
2. Questions referred for a preliminary ruling – Interpretation – Temporal effects of judgments by way of interpretation – Retroactive effect – Limitation by the Court – Conditions – Importance for the Member State concerned of the financial consequences of the judgment – Criterion not conclusive (Art. 110 TFEU) (see paras 32-36)
Re:
| Reference for a preliminary ruling – Tribunalul Gorj – Registration of second-hand vehicles previously registered in other Member States – Environmental tax on motor vehicles upon first registration in a Member State – Classification of the criterion of ‘date of first registration’ – Whether the national legislation is compatible with Article 110 TFEU – Whether exemption from payment of the tax, introduced for certain categories of vehicle, is lawful – Possible application of the ‘polluter pays’ principle. |
Operative part
Article 110 TFEU must be interpreted as precluding a Member State from introducing a pollution tax levied on motor vehicles on their first registration in that Member State, if that tax is arranged in such a way as to discourage the putting into circulation in that Member State of second-hand vehicles purchased in other Member States but without discouraging the purchase of second-hand vehicles of the same age and condition on the domestic market.
