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ICCJ_87067 AI generated

Environmental-tax EU-compatibility referral inadmissible under preliminary-ruling rules

Case Number ICCJ_87067
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Inadmissible
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Legislator summary

AI generated

The High Court of Cassation and Justice dismissed as inadmissible the referral filed by the Constanța Court of Appeal seeking a preliminary ruling on whether the provisions of Government Emergency Ordinance No. 9/2013 on the environmental stamp duty for motor vehicles, as approved and amended by Law No. 37/2014, are discriminatory in relation to conflicting EU provisions. The dispute arose in a case challenging the environmental tax, with the referring court asking the High Court to resolve the legal question of the tax's compatibility with EU law. The Court held the referral inadmissible under procedural rules governing preliminary rulings on points of law, making the decision binding pursuant to Article 521(3) of the Civil Procedure Code, thereby leaving the referral without a substantive ruling on the merits.

Legislator headnote

AI generated

art.521 alin.(3) din Codul de procedură civilă; Environmental-tax EU-compatibility referral inadmissible under preliminary-ruling rules: 9/2013 on the environmental stamp duty for motor vehicles, as approved and amended by Law No. 37/2014, are discriminatory in relation to conflicting EU provisions. The dispute arose in a case challenging the environmental tax, with the referring court asking the High Court to resolve the legal question of the tax's compatibility with EU law. The Court held the referral inadmissible under procedural rules governing preliminary rulings on points of law, making the decision binding pursuant to Article 521(3) of the Civil Procedure Code, thereby leaving the referral without a substantive ruling on the merits.

Keywords

AI generated
preliminary ruling procedure environmental tax stamp duty preliminary decision compatibility rules article of civil procedure

Cited Legislation

AI generated
art.521 alin.(3) din Codul de procedură civilă
Cited in the dispositive to declare the decision binding, as the ruling is a preliminary ruling for the resolution of a question of law.
AI generated
ICCJ_87102
Referral for preliminary ruling inadmissible where dispute over environmental tax conformity with EU law falls outside Supreme Court's jurisdiction for unified legal interpretation.
ICCJ_87068
Admissibility of preliminary reference challenging national environmental vehicle tax for conflict with EU law
ICCJ_87100
Preliminary ruling on discriminatory environmental stamp tax for imported used vehicles dismissed as inadmissible due to lack of novelty and exclusive jurisdiction
Decizia nr. 1395/2017
Suspension of environmental stamp litigation pending CJEU preliminary ruling on compatibility with Article 110 TFEU
ICCJ_229559
Referral on rent compensation vs. transport allowance overlap ruled inadmissible

Key legal questions extracted by Legislator

AI generated
art.521 alin.(3) din Codul de procedură civilă

Cited in the dispositive to declare the decision binding, as the ruling is a preliminary ruling for the resolution of a question of law.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 11 Dosar nr.7/1/2014/HP/C

Şedinţa de la 20 octombrie 2014

ÎN NUMELE LEGII

DECIDE:

Respinge, ca inadmisibilă, sesizarea formulată de Curtea de Apel Constanţa – Secţia a II-a civilă, de contencios administrativ şi fiscal în vederea pronunţării unei hotărâri prealabile cu privire la problema de drept privind caracterul discriminatoriu al dispoziţiilor cuprinse în Ordonanţa de urgenţă a Guvernului nr.9/2013 privind timbrul de mediu pentru autovehicule, aprobată cu modificări şi completări prin Legea nr.37/2014, cu modificările ulterioare, în raportare la dispoziţiile comunitare cu care intră în conflict.

Obligatorie, potrivit dispoziţiilor art.521 alin.(3) din Codul de procedură civilă.

Pronunţată în şedinţă publică, astăzi, 20 octombrie 2014