Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 7 February 2008 — M. Ilhan v Staatssecretaris van Financiën

(Case C-42/08)

(2008/C 92/33)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: M. Ilhan

Respondent: Staatssecretaris van Financiën

Question referred

Do the provisions of the EC Treaty on the freedom to provide services (Articles 49 EC to 55 EC) or the principle of proportionality preclude a Member State from applying a statutory rule that requires a person who is resident or established in that Member State, and who has at his disposal a car registered in another Member State which has been leased for a period of three years by a leasing undertaking established in that other Member State, and who uses that car essentially in the first Member State for business and private purposes, to pay a tax on the basis of commencement of use (with that car) of the public highway in the first Member State, without account being taken of the duration of future actual use in that Member State?