Coming into force on 1 July 2008, an “emergency ordinance” of the Romanian Government (OUG no.50/2008) introduced , in article 2, a tax on pollution for motor vehicles transporting passengers or goods, which is presented as a measure “to improve air quality and comply with limits prescribed by the law [Union] on this matter,” and is established in such a way as to “ensure compliance with the rules [of Union law] applicable, including the case law of the Court of Justice [of the EU].” The obligation to pay tax begins “during the first registration of a motor vehicle in Romania,” calculated by the relevant tax authority, according to the fairly complex “methodological rules for applications of the Emergency Ordinance” (but detailed in paras. from 11 to 18 of the Judgement with the calculation guidelines used and several tables to which reference may be made).
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