De ce nu trebuie restituit timbrul de mediu? O scurtă incursiune în istoricul taxelor auto din România şi o analiză a consecinţelor hotărârilor Curţii de Justiţie asupra reglementării lor

Judecător Diana Magdalena Bulancea*

* Judecător la Curtea de Apel Bucureşti, secţia de contencios administrativ şi fiscal.

Why shouldn’t the environmental stamp be refunded?

A brief overview of the romanian vehicle taxes history and an analysis of Court of Justice decisions on their regulation consequences

Abstract

After a complete analysis of the evolution of the Romanian regulations and the jurisprudence of the European Court of Justice concerning the vehicle taxes introduced in Romania as of 1 January 2007, the author concludes that the current legislation (the environmental stamp) is essentially different compared to the previous ones (analyzed by the Court so far). This leads to the conclusion that the present legislation is compatible with the existing case law of the ECJ, the effect being the...