TAXA AUTO. Experienţa României la 10 ani de la aderarea la Uniunea Europeană
Tax on motor vehicles. Romania's experience 10 years after joining the European Union

Summary/Abstract: Abstract With the accession of Romania to the European Union, the Romanian legislator did not resist the temptation not to regulate a new tax charged at the first registration for second-hand vehicles to be purchased on the EU internal market under the umbrella of protecting the right to a healthy environment but with the masked goal of protecting the national market and, implicitly, domestic auto production. All legislative attempts during the almost 10 years since the accession to implement such a toll system have failed. This state of affairs being eloquently highlighted both in the jurisprudence of the national courts and in the jurisprudence of the Court of Justice of European Union aplied by the national courts in the proceeding. The present study aims at analyzing both the descriptive and analytical legislation both the legislation adopted on the attachment system and the emphasis on the pertinent judicial practice of the national courts and the European Union, highlighting where the difficulties encountered by the national courts overwhelmed by the impressive number of cases dealing mainly with claims for the refund of the auto tax unlawfully levied by the national authorities and emphasizing, if necessary, the importance of an extrajudicial procedural mechanism for resolving such requests desirable and necessary in our legal system.

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