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Document 62012CN0302

Case C-302/12: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 20 June 2012 — X; other party: Minister van Financiën

OJ C 287, 22.9.2012, p. 18–18 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

22.9.2012   

EN

Official Journal of the European Union

C 287/18

Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 20 June 2012 — X; other party: Minister van Financiën

(Case C-302/12)

2012/C 287/32

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: X

Other party: Minister van Financiën

Questions referred

1.

Is the exercise of powers of taxation by two Member States, in particular the imposition of a registration tax on a motor vehicle, unlimited in circumstances in which a citizen of the European Union lives, according to national laws, in two Member States, and in which that citizen actually uses — in both Member States and on a permanent basis — a motor vehicle that belongs to her?

2.

If the first question is answered in the negative, can the principle of proportionality in the context of the imposition of a registration tax in a case such as this have a corrective effect, and, if so, does that principle then have the effect that one or both of the Member States is/are required to restrict the exercise of their powers of taxation, and how should any such restriction be manifested?
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