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Document C2006/224/29
Case C-242/05: Order of the Court of 3 June 2005 (Fourth Chamber) (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch — Netherlands) — G.M. van de Coevering v Hoofd van het District Douane Roermond van de rijksbelastingdienst (First subparagraph of Article 104(3) of the Rules of Procedure — Freedom to provide services — Leasing of a motor vehicle in a Member State other than the State of residence — Tax on non-registered vehicles which are made available to residents — Detailed rules for charging tax)
Case C-242/05: Order of the Court of 3 June 2005 (Fourth Chamber) (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch — Netherlands) — G.M. van de Coevering v Hoofd van het District Douane Roermond van de rijksbelastingdienst (First subparagraph of Article 104(3) of the Rules of Procedure — Freedom to provide services — Leasing of a motor vehicle in a Member State other than the State of residence — Tax on non-registered vehicles which are made available to residents — Detailed rules for charging tax)
Case C-242/05: Order of the Court of 3 June 2005 (Fourth Chamber) (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch — Netherlands) — G.M. van de Coevering v Hoofd van het District Douane Roermond van de rijksbelastingdienst (First subparagraph of Article 104(3) of the Rules of Procedure — Freedom to provide services — Leasing of a motor vehicle in a Member State other than the State of residence — Tax on non-registered vehicles which are made available to residents — Detailed rules for charging tax)
OJ C 224, 16.9.2006, p. 16–17
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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16.9.2006 |
EN |
Official Journal of the European Union |
C 224/16 |
Order of the Court of 3 June 2005 (Fourth Chamber) (reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch — Netherlands) — G.M. van de Coevering v Hoofd van het District Douane Roermond van de rijksbelastingdienst
(Case C-242/05) (1)
(First subparagraph of Article 104(3) of the Rules of Procedure - Freedom to provide services - Leasing of a motor vehicle in a Member State other than the State of residence - Tax on non-registered vehicles which are made available to residents - Detailed rules for charging tax)
(2006/C 224/29)
Language of the case: Dutch
Referring court
Gerechtshof te 's-Hertogenbosch
Parties
Applicant: G.M. van de Coevering
Defendant: Hoofd van het District Douane Roermond van de rijksbelastingdienst
Re:
Reference for a preliminary ruling — Gerechtshof te 's-Hertogenbosch — Interpretation of Articles 49 EC to 55 EC — National legislation providing for the levy of a tax on vehicles registered in the territory and on vehicles not registered but made available to persons residing in that Member State — Motor vehicle hired in another State by a person residing in the State in which the tax is levied — Full tax levied with no account taken of the duration of the hire or use of the vehicle on the territory of that State
Operative part of the order
Articles 49 EC to 55 EC preclude national legislation of a Member State, such as that at issue in the main proceedings, which requires a natural person established in that Member State who hires a vehicle registered in another Member State to pay the full amount of registration tax on commencement of use of the highway in the first Member State by that vehicle, irrespective of the duration of the use of that highway, and denying the person in question any right to an exemption or a refund when it is neither intended that the vehicle essentially be used in the first Member State on a permanent basis nor is the vehicle in fact used in that manner.