This document is an excerpt from the EUR-Lex website
Document 62010CN0580
Case C-580/10: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 9 December 2010 — Staatssecretaris van Financiën, other party: G. Frank
Case C-580/10: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 9 December 2010 — Staatssecretaris van Financiën, other party: G. Frank
Case C-580/10: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 9 December 2010 — Staatssecretaris van Financiën, other party: G. Frank
OJ C 72, 5.3.2011, p. 8–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
5.3.2011 |
EN |
Official Journal of the European Union |
C 72/8 |
Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 9 December 2010 — Staatssecretaris van Financiën, other party: G. Frank
(Case C-580/10)
2011/C 72/13
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Appellant: Staatssecretaris van Financiën
Other party: G. Frank
Question referred
In the light of Article 18 EC (now Article 21 TFEU), does Community law govern a situation in which a Member State levies a tax on the first use on the road network in its territory of a vehicle which is registered in another Member State, has been borrowed from a resident of that other Member State and has been driven for private purposes in the territory of the first Member State by a person who is a resident of that Member State but a national of the other Member State?