For the first 5 years following the accesion to the European Union, the Romanian tax courts proved pretty shy when it came to referring tax cases to Luxembourg (except for the widely-spread car registration tax cases).However, in 2011 and 2012, a number of cases have been sent to the Court of Justice of the European Union. The affairs concern mainly the fields of VAT, excise duties and car registration taxes. It seems, however, that this...

As far as the car registration taxes are concerned, it seems the Romanian Government never learns from the previous mistakes. Although all the past regulations concerning car registration taxes have been quashed by the Court of Justice and disregarded by national courts, a new regulation practically identical to the past ones has been enacted since 13 January 2012. Moreover, by Government Emergency Ordinance no. 1/2012, the discrimination has...