This document is an excerpt from the EUR-Lex website
Document 62012CA0302
Case C-302/12: Judgement of the Court (Second Chamber) of 21 November 2013 (request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — X v Minister van Financiën (Request for a preliminary ruling — Article 43 EC — Motor vehicles — Use in a Member State of a private motor vehicle registered in another Member State — Taxation of that vehicle in the first Member State when it was first used on the national road network and also in the second Member State when it was registered — Vehicle used by the citizen concerned for both private use and for going, from the Member State of origin, to the place of work situated in the first Member State)
Case C-302/12: Judgement of the Court (Second Chamber) of 21 November 2013 (request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — X v Minister van Financiën (Request for a preliminary ruling — Article 43 EC — Motor vehicles — Use in a Member State of a private motor vehicle registered in another Member State — Taxation of that vehicle in the first Member State when it was first used on the national road network and also in the second Member State when it was registered — Vehicle used by the citizen concerned for both private use and for going, from the Member State of origin, to the place of work situated in the first Member State)
Case C-302/12: Judgement of the Court (Second Chamber) of 21 November 2013 (request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — X v Minister van Financiën (Request for a preliminary ruling — Article 43 EC — Motor vehicles — Use in a Member State of a private motor vehicle registered in another Member State — Taxation of that vehicle in the first Member State when it was first used on the national road network and also in the second Member State when it was registered — Vehicle used by the citizen concerned for both private use and for going, from the Member State of origin, to the place of work situated in the first Member State)
OJ C 39, 8.2.2014, p. 6–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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8.2.2014 |
EN |
Official Journal of the European Union |
C 39/6 |
Judgement of the Court (Second Chamber) of 21 November 2013 (request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) — X v Minister van Financiën
(Case C-302/12) (1)
(Request for a preliminary ruling - Article 43 EC - Motor vehicles - Use in a Member State of a private motor vehicle registered in another Member State - Taxation of that vehicle in the first Member State when it was first used on the national road network and also in the second Member State when it was registered - Vehicle used by the citizen concerned for both private use and for going, from the Member State of origin, to the place of work situated in the first Member State)
2014/C 39/09
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Appellant: X
Respondent: Minister van Financiën
Re:
Request for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 21 TFEU, 45 TFEU, 49 TFEU and 56 TFEU — National legislation imposing a registration tax when a motor vehicle is first used on the national road network — Tax owed by a person residing in two Member States, including the Member State concerned, and using her motor vehicle there on a permanent basis — Vehicle registered in the other Member State — Exercise of powers of taxation by both Member States.
Operative part of the judgment
Article 43 EC must be interpreted as not precluding legislation of a Member State under which a motor vehicle, which is registered and is already the subject of taxation as a result of its registration in another Member State, is the subject of a tax when it is first used on the national road network, where that vehicle is intended, essentially, to be actually used on a long-term basis in both those Member States or is, in fact, used in that manner, as long as that tax is not discriminatory.