Tasse ambientali sugli autoveicoli e divieto di imposizioni interne discriminatorie nella sentenza Budisan

In its judgment of 9 June 2016, the ECJ ruled on the consistency with Art. 110 TFEU of en-vironmental stamp duties, the Romanian tax on pollutant emissions, with reference to fiscal neu-trality as between second-hand motor vehicles imported from other Member States and similar motor vehicles available on the domestic market. The Court confirmed the analysis of the Tatu and Manea judgements and focused on the exemption provided by the environmental stamp duties as a way to refund the precedent charges levied in breach of Art. 110 TFEU. The EU judges found that exempting a motor vehicle from a new tax, on the basis that taxes previously in force have already been paid on that vehicle, does not ensure the neutrality of the new tax.