As expected, after the entry into force of GEO No. 9/2013 on environmental stamp for vehicles [ 1] (car tax in 2013 – sn), taxpayers have filed legal action demanding that they be restituted the environmental tax or the vehicle be registered without payment of said tax. As such in the material we are highlighting, we want to bring to the attention of those interested the fact that in the domestic courts found that the automotive environmental stamp is unlawful in nature, pronouncing the following favorable solutions:
– By sentence no. 1232/18.09.2013, the Teleorman court upheld the action registered under no. 2362/87/2013, having order the defendant to reimburse the applicant the sum of 6368 lei representing environmental tax for vehicles with fiscal interest and tax for vehicles with updated inflation from the payment date until the date of actual payment.
– By sentence no. 1234/18.09.2013, Teleorman Court upheld the action registered under no. 2426/87/2013, having order the defendant to reimburse the applicant the sum of 5180 lei representing the automotive environment tax.
– By sentence no. 1273/25.09.2013, Teleorman Court upheld the action registered under no. 2532/87/2013, having ordered the defendants Turnu Magurele Public Finance Administration, Director General of Public Finance TELEORMAN, Ministry of Environment, Environmental Fund to pay the applicant the sum of 2916 lei, representing average vehicle stamp and pay applicant the sum of 46 lei in respect of costs representing court fee stamp and stamp judiciary.
– By sentence no. 4519/06.09.2013 Mehedinti Court upheld the action registered under no. 6615/101/2013, having ordered the Prefect Institution – Public Community Service, Driving Licenses and Vehicle Registration Mehedinti applicant to register the car without paying automotive environment tax provided by O.U.G No. 9/2013 on environmental stamp vehicles.
We draw attention to the fact that the solutions are not yet final, but we are convinced that the sentences in question will be maintained as legal grounds and used in judicial review.
Also, it must be mentioned that we have selected only those disputes in which it is evident that their object is the return for the registration tax of vehicles or vehicle registration without payment of environmental stamp, following that in a future article will explain the sentences/(definitive ) decisions accounting for such actions.
 Published in the Official Gazette of Romania, Part I, no. 119 of 4 March 2013.
:: The source: JURIDICE.ro