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ICCJ_87068 Généré par l'IA

Admissibility of preliminary reference challenging national environmental vehicle tax for conflict with EU law

Numéro de cause ICCJ_87068
Autorité / Tribunal
Juridiction Roumanie (RO)
Date de la décision
Issue du litige Irrecevable (Inadmissible)
Ouvrir la source officielle Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The High Court of Cassation and Justice dismissed as inadmissible the preliminary reference submitted by the Appeal Court of Constança, thereby leaving the lower court's procedural standing and the underlying litigation framework intact. The dispute concerned a civil action challenging the discriminatory character of the Emergency Government Ordinance regarding the environmental tax on motor vehicles, specifically its compatibility with conflicting European Community provisions. The decisive legal basis for the dismissal was the procedural inadmissibility of the reference, precluding the Supreme Court from ruling on the substantive conflict between national environmental tax legislation and EU law, with the decision rendered mandatory under Article 521(3) of the Civil Procedure Code.

Regeste Legislator

Généré par l'IA

art.521 alin.(3) din Codul de procedură civilă; Admissibility of preliminary reference challenging national environmental vehicle tax for conflict with EU law: The dispute concerned a civil action challenging the discriminatory character of the Emergency Government Ordinance regarding the environmental tax on motor vehicles, specifically its compatibility with conflicting European Community provisions. The decisive legal basis for the dismissal was the procedural inadmissibility of the reference, precluding the Supreme Court from ruling on the substantive conflict between national environmental tax legislation and EU law, with the decision rendered mandatory under Article 521(3) of the Civil Procedure Code.

Mots-clés

Généré par l'IA
renvoi préjudiciel code de procédure civile taxe sur les véhicules contentieux fiscal décision-cadre impôt écologique

Dispositions légales citées

Généré par l'IA
art.521 alin.(3) din Codul de procedură civilă
Cited in the dispositive to establish the mandatory nature of the court's decision regarding the preliminary reference.
Généré par l'IA
Decizia nr. 185/2011
Vehicle registration and pollution tax dispute: appeal against refusal of preliminary ECJ reference declared inadmissible as preparatory order.
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_87067
Environmental-tax EU-compatibility referral inadmissible under preliminary-ruling rules
Decizia nr. 546/2011
Inadmissibility of separate appeal against preparatory interlocutory order rejecting preliminary reference request in vehicle tax dispute
Decizia nr. 186/2011
Inadmissibility of separate appeal against preparatory ruling refusing CJEU preliminary reference

Questions juridiques clés extraites par Legislator

Généré par l'IA
art.521 alin.(3) din Codul de procedură civilă

Cited in the dispositive to establish the mandatory nature of the court's decision regarding the preliminary reference.

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Texte complet

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 12 Dosar nr.8/1/2014/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 ce formează obiectul acţiunii 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.