# C_2010113EN.01002601.xml

| 1.5.2010 | EN | Official Journal of the European Union | C 113/26 |
| --- | --- | --- | --- |

1.5.2010

EN

Official Journal of the European Union

C 113/26

---

Reference for a preliminary ruling from the Rechtbank Breda (Netherlands) lodged on 17 February 2010 — VAV Autovermietung GmbH v Inspector of the Revenue Department, Customs-South, Rosendaal office

(Case C-91/10)

2010/C 113/41

Language of the case: Dutch

Referring court

Referring court

Rechtbank Breda

Parties to the main proceedings

Parties to the main proceedings

Applicant: VAV Autovermietung GmbH

Applicant:

Defendant: Inspector of the Revenue Department, Customs-South, Rosendaal office

Defendant:

Questions referred

Questions referred

| 1. | Does Community law, in particular the principle of the freedom to provide services, as laid down in Articles 49 to 55 of the EC Treaty (now Articles 56 to 62 of the Treaty on the Functioning of the European Union), preclude a national legislative provision under which a person resident or established in the Netherlands who uses in the Netherlands a car registered and leased in another Member State is required, upon the commencement of use with that vehicle of the road network in the Netherlands, to pay a tax, whereby initially the full amount of tax is claimed and, subsequently, after the vehicle ceases to use the Netherlands road network, there is a refund of the excess amount of tax, without interest, as a result of which the amount owed and paid corresponds on balance to the period of use in the Netherlands? |
| --- | --- |

1.

Does Community law, in particular the principle of the freedom to provide services, as laid down in Articles 49 to 55 of the EC Treaty (now Articles 56 to 62 of the Treaty on the Functioning of the European Union), preclude a national legislative provision under which a person resident or established in the Netherlands who uses in the Netherlands a car registered and leased in another Member State is required, upon the commencement of use with that vehicle of the road network in the Netherlands, to pay a tax, whereby initially the full amount of tax is claimed and, subsequently, after the vehicle ceases to use the Netherlands road network, there is a refund of the excess amount of tax, without interest, as a result of which the amount owed and paid corresponds on balance to the period of use in the Netherlands?

| 2. | If such legislation must be regarded as a restriction on the principle of freedom to provide services, as laid down in Articles 49 to 55 of the EC Treaty (now Articles 56 to 62 of the Treaty on the Functioning of the European Union), is a justificatory ground therefor to be found in the equal treatment of all cars present in the Netherlands, together with the attendant and consequent prevention of misuse and/or prevention of reverse discrimination of both national lessors and their customers, since the tax has to be paid in full even in the case of domestic leasing? |
| --- | --- |

2.

If such legislation must be regarded as a restriction on the principle of freedom to provide services, as laid down in Articles 49 to 55 of the EC Treaty (now Articles 56 to 62 of the Treaty on the Functioning of the European Union), is a justificatory ground therefor to be found in the equal treatment of all cars present in the Netherlands, together with the attendant and consequent prevention of misuse and/or prevention of reverse discrimination of both national lessors and their customers, since the tax has to be paid in full even in the case of domestic leasing?

---