TITLE

Consideraţii cu privire la posibila neconformitate a „timbrului de mediu" pentru autovehicule instituit prin Ordonanţa de urgenţă a Guvernului nr. 9/2013 cu prevederile dreptului Uniunii Europene

AUTHOR(S)
NIŢĂ, Anca Jeanina
PUB. DATE
June 2013
SOURCE
Pandectele Române;2013, Issue 6, p57
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The adoption and entry into force on 15 March 2013 of the Government Emergency Ordinance no. 9 of 19 February 2013 on the environment stamp for motor vehicles raises again the issue of the conformity of the new regulations in the matter with European Union law. In establishing the new legal framework in the field, by the environment stamp, the model was, to a great extent, the famous provision contained in the Government Emergency Ordinance no. 50/2008 for the establishment of a pollution tax on motor vehicles, which, on the one hand, has aroused much controversy in terms of its legal nature - the environment tax or special first registration tax - and on the other hand, has generated a multitude of judicial conflicts between taxpayers and authorities on the issue whether these legal provisions were in conformity with the constitutional framework and the provisions of European Union law. From the perspective of the already acquired legislative experience and case-law on this issue, we will attempt to assess the situation of the new regulations on the environment stamp in relation to the matters that may be raised in case of reference for preliminary rulings before the Court of Justice of the European Union, or in case of actions on unconstitutionality exceptions brought before the Constitutional Court of Romania.
ACCESSION #
88805234

 

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