Judgment_paragraph 45 · Mihai Manea v Instituția Prefectului județul Brașov - Serviciul Public Comunitar Regim de Permise de Conducere și Inmatriculare a Vehiculelor (C-76/14)

45It is unambiguously clear from the rulings in preliminary references delivered by the Court in the cases concerning the tax levied on the registration of second-hand motor vehicles in Romania pursuant to OUG No 50/2008 and the tax levied on the registration of second-hand motor vehicles in Romania pursuant to Law No 9/2012, as suspended in part by OUG No 1/2012, that those taxes were incompatible with Article 110 TFEU and must therefore, in principle, be reimbursed with interest (see, inter alia, judgments in Tatu, C‑402/09, EU:C:2011:219; Nisipeanu, C‑263/10, EU:C:2011:466; Irimie, C‑565/11, EU:C:2013:250; order in Câmpean and Ciocoiu, C‑97/13 and C‑214/13, EU:C:2014:229; and judgment in Nicula, C‑331/13, EU:C:2014:2285). As is apparent from points 2, 3 and 26 of the Opinion of the Advocate General, the special tax levied during the period from 1 January 2007 to 30 June 2008 had characteristics identical to those, incompatible with Article 110 TFEU, of OUG No 50/2008 and Law No 9/2012, as suspended in part by OUG No 1/2012.