Timbrul de mediu - O.U.G. nr. 9/2013. Dispoziţii fiscale naţionale contrare dreptului unional

Environmental stamp - GEO no. 9/2013. National tax provisions contrary to the Union law

Abstract

The exoneration from the obligation to pay the stamp fee, for cars vehicles already registered in Romania for which he special tax was paid, but it was not returned, the pollution tax or the polluting emission tax, is contrary to art. 110 of the TFEU (former art. 90 TEC). The mere reimbursement option was meant to encourage the owners of used Romanian vehicles to propose a sale price for the same, taking into account the respective tax. On the one hand, used vehicles imported from another European Union member state were invariably subjected to the environmental stamp stipulated in GEO no.9/2013upon the registration of the ownership title in Romania. Hence, the exemption granted offered a competitive advantage to the used vehicles already present on the Romanian market and discouraged the import of...