Judgment_paragraph 24 · Oana Mădălina Călin v Direcţia Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Dâmboviţa and Others (C-676/17)

24As a preliminary point, it should be noted that it is apparent from the documents before the Court that Ms Călin was ordered to pay the environmental stamp duty for motor vehicles, whereas, in the judgment of 9 June 2016, Budișan (C‑586/14, EU:C:2016:421), the Court ruled, in essence, that Article 110 TFEU must be interpreted as precluding a tax such as that environmental stamp duty.