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Document 62011CN0114

Case C-114/11: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands), lodged on 7 March 2011 — Staatssecretaris van Financiën v U. Notermans-Boddenberg

OJ C 152, 21.5.2011, p. 13–13 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

21.5.2011   

EN

Official Journal of the European Union

C 152/13

Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands), lodged on 7 March 2011 — Staatssecretaris van Financiën v U. Notermans-Boddenberg

(Case C-114/11)

2011/C 152/22

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: Staatssecretaris van Financiën

Respondent: U. Notermans-Boddenberg

Question referred

In the light of Article 39 EC (now Article 45 TFEU) or of Article 18 EC (now Article 21 TFEU), does Community law govern a situation in which a Member State subjects a resident of that Member State, on the basis of commencement of use by that person’s car of the road network in the territory of that Member State, to a tax in a case where:

—

that car is registered in another Member State,

—

that car formed part of the movable property imported on transfer of residence by that resident who, while retaining his nationality, has transferred his residence from that other Member State, and

—

that car has been used by that resident in the same way since the transfer of residence as before the transfer of residence, that is to say, for private purposes and also for travelling to his place of work in the Member State in which he previously resided?
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