Manea v Institutia Prefectului judetul Brasov—Serviciul Public Comunitar Regim de Permise de Conducere si Inmatriculare a Vehiculelor C-76/14, [2015] All ER (D) 75 (Apr)
The Court of Justice of the European Union ruled that Art 110 of the Treaty on the Functioning of the European Union should be interpreted as: not precluding a member state from introducing a tax on motor vehicles which was levied on imported second-hand vehicles at the time of their first registration in that member state and on vehicles already registered in that member state at the time of the first transfer, within that member state, of the ownership of those vehicles; precluding that member state from exempting from that tax vehicles already registered and in respect of which a tax had previously been in force but found to be incompatible with EU law had been paid.
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