In Mihai Manea v Instituția Prefectului județul Brașov (C-76/14) (14 April 2015) the CJEU found that the imposition of a pollution tax on imported vehicles only was in breach of TFEU.
Mr Manea had sought to register in Romania a second-hand vehicle that he had purchased in Spain. The Romanian tax authority had made registration conditional upon payment of the tax on pollutant emissions. Mr Manea took the view that the tax was incompatible with TFEU art 110 on the basis that the tax applied to imported vehicles at the time of registration. The tax however applied to vehicles registered in Romania only at the time of the first transfer of ownership. Article 110 prohibits all member states from imposing internal taxation on products of the other member states which is in excess of that imposed on similar domestic products.
The CJEU noted that the tax...
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")