Request for a preliminary ruling from the Curtea de Apel Bucureşti (Romania) in the case Ciocoiu.
Does Article 110 TFEU preclude the imposition by a Member State of a tax on pollutant emissions upon the first registration in that Member State of second-hand vehicles from another Member State of the European Union, when the levying and payment of that same tax, provided for under a legislative act in respect of second-hand vehicles on the national market of similar age, technical condition and mileage and payable on first transfer of ownership, have subsequently been suspended by a legislative act having the force of law? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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