Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 16 April 2008 — E.H.A. Passenheim-van Schoot v Staatssecretaris van Financiën

(Case C-157/08)

(2008/C 171/30)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: E.H.A. Passenheim-van Schoot

Defendant: Staatssecretaris van Financiën

Question referred

Must Articles 49 and 56 EC be interpreted to mean that, where foreign savings balances or income therefrom are not disclosed to the tax authority of a Member State, those articles do not prevent that Member State from applying legislation which, to compensate for the lack of effective means of monitoring foreign balances, provides for a recovery period of twelve years, whereas a recovery period of five years applies in the case of savings balances or income therefrom held in the Member State where such effective means do in fact exist?