Consideratii privind compatibilitatea o.u.g. nr. 50/2008 pentru instituirea taxei de poluare cu dreptul comunitar european
Considerations on the compatibility of the Emergency Ordinance 50/2008 on the establishment of pollution tax to European Union law

Summary/Abstract: Emergency Ordinance no. 50/2008 on the establishment of pollution tax is incompatible with the European Union and other international regulations because established discriminatory tax sistem between national and imported products from other Member States of the European Union. According to art. 90 par 1 TEC (110 TFEU), „No Member State shall impose, directly or indirectly, products of other Member States any internal taxation of any kind, in excess of that imposed directly or indirectly on similar domestic products”. The overall aim of art. 90 (110) is to ensure free movement of goods. This article refers to internal taxes and charges impose a tax burden more consistent products from other Member States, compared with domestic products. The civil sentence nr. 2320/2008 on 05 December 2008, given in the file no. 4633/117/2008, the Tribunal of Cluj determined that: „The Ordinance. no. 50/2008 is contrary to art. 90 of the Treaty establishing the European Community, as it is intended to reduce the introduction in Romania of second-hand cars already registered in another EU member state, such as the pollution tax has been paid to this issue (Germany), favoring such sale used cars already registered in Romania and, more recently, sales of new cars produced in Romania. However, after Romania joining the EU, this is not acceptable when the products are imported from other EU countries, as long as national tax rules decreases or is likely to decrease, even potentially, consumption of imported products, thus influencing consumer choice”. This decision would have to represent a model for all judges in Romania, called to settle disputes concerning the interpretation intended pollution tax conformity with Community and international law.

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