Reference for a preliminary ruling from the Gerechtshof te 's-Hertogenbosch by order of that court of 31 May 2005 in G.M. van de Coevering v Rijksbelastingdienst

(Case C-242/05)

(2005/C 205/15)

Language of the case: Dutch

Reference has been made to the Court of Justice of the European Communities by order of the Gerechtshof te 's-Hertogenbosch ('s-Hertogenbosch Regional Court of Appeal) of 31 May 2005, received at the Court Registry on 3 June 2005, for a preliminary ruling in the proceedings between G.M. van de Coevering and Roermond Customs District of the Rijksbelastingdienst on the following question:

Does Community law, in particular the freedom to provide services as set out in Articles 49 EC to 55 EC, preclude the Netherlands from charging a natural person resident in the Netherlands — who leases in another Member State, under a leasing contract with a lessor, a passenger car which is not registered in the register pursuant to the Wegenverkeerswet 1994 and on which no passenger car and motorcycle tax under Article 1(2) of the Wet BPM (1) has been paid — passenger car and motorcycle tax under Article 1(5) of the Wet BPM on commencement of use in the Netherlands by that passenger car of the highway within the meaning of the Wegenverkeerswet 1994, where the full amount of the tax is chargeable irrespective of the period of the lease and the duration of the use of the highway in the Netherlands and where that natural person has no right at all to an exemption or a refund?

(1)  1992 Law on passenger car and motorcycle tax.