Taxa de poluare pentru autovehicule. Reglementare şi efecte juridice

Asistent univ. drd. Cosmin Flavius COSTAŞ

Facultatea de Drept, Universitatea Babeş-Bolyai

Avocat, Baroul Arad

Summary:

The car registration tax introduced in Romania as of 1 January 2007 proved to be incompatible with art. 90 par. 1 of the EC Treaty. In this respect, the Romanian courts stated clearly and repeteadly that such a tax cannot be legally claimed by the Romanian tax authorities and held that this tax should be repaid. Under these circumstances, the Government made a significant turnover and introduced by Government Emergency Ordinance no. 50/2008 a new car registration tax, namely the car pollution tax. This tax is paid only by the owners of new or second-hand cars registered in Romania after 1 July 2008. At the same time, article 11 of the new ordinance is meant to provide for a reparatory mechanism for those who had to illegaly pay car registration tax between 1 January 2007 and 30 June 2008.

The author...