9.10.2010
EN
Official Journal of the European Union
C 274/7
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)
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?
Full & Egal Universal Law Academy