Iulian Nisipeanu v Direcţia Generală a Finanţelor Publice Gorj and Others.

JurisdictionEuropean Union
Celex Number62010CJ0263
ECLIECLI:EU:C:2011:466
Date07 July 2011
CourtCourt of Justice (European Union)
Procedure TypeReference for a preliminary ruling
Docket NumberC-263/10





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...

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