RESTITUIREA TAXELOR DE ÎNMATRICULARE APLICATE AUTOVEHICULELOR, DUPĂ 1 IANUARIE 2007, ÎN LUMINA DREPTULUI EUROPEAN

The author, after making a brief history on the taxation of the registration of motor vehicles in Romania, after our country joined the European Union (1 January 2007), expresses her opinion that even the last regulation in this matter (the Government Emergency Ordinance No 9/2013 on the environmental stamp for motor vehicles), being contrary to the provisions of Article 110 of the Treaty on the Functioning of the European Union, can not be legally applied in Romania, thus violating the principle of supremacy of the European law over the national law (in this case, the Romanian law).