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Critical Overview On The Romanian Regulations Regarding Car Taxes

Author

Listed:
  • Mircea Stefan MINEA

    (Professor Ph.D, “Babes-Bolyai” University of Cluj-Napoca, Romania)

  • Elena Maria MINEA

    (Assistant Professor Ph.D, “Babes-Bolyai” University of Cluj-Napoca, Romania)

Abstract

En Roumanie, on a récemment adopté quelques réglementations par lesquelles – en instituant des impôts/des taxes sur les auto (provenant d’autres Etats) pour la premiere immatriculation dans notre pays – on a violé les prévoyances expresses du Traité de l’Union Européenne qui interdisent toute discrimination (avantage ou restriction/ embarras) en ce qui concerne la libre circulation des marchandises dans l’espace communautaire. Il s’agit des dispositions de l’art. 2141 – 2143 du Code fiscal1 concernant la taxe spéciale pour les automobiles et auto véhicules2, enlevées ultérieurement (en 2008) et remplacées par celles introduites par l’Ordonnance d’Urgence du Gouvernement no 50/2008 concernant l’institution de la taxe de pollution (toutes ces prévoyances légales étant évoquées et invoquées sous la dénomination générique de ”taxes auto”).

Suggested Citation

  • Mircea Stefan MINEA & Elena Maria MINEA, 2009. "Critical Overview On The Romanian Regulations Regarding Car Taxes," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 38, pages 46-58, September.
    • Handle: RePEc:pmu:cjurid:v:38:y:2009:p46-58
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    More about this item

    Keywords

    special tax for cars; excise duty; Code on Taxation; discriminatory; quasi-fiscal charge;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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