Order — ECLI:EU:C:2008:305
Date: 2008-05-22
Language of the case: Dutch
Court formation: Eighth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Freedom to provide services
Concepts: The various services
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 7 February 2008 - M. Ilhan v Staatssecretaris van Financiën (Case C-42/08) Language of the case: Dutch Referring court Hoge Raad der Nederlanden Parties to the main proceedings Appellant: M. Ilhan Respondent: Staatssecretaris van Financiën Question referred Do the provisions of the EC Treaty on the freedom to provide services (Articles 49 EC to 55 EC) or the principle of proportionality preclude a Member State from applying a statutory rule that requires a person who is resident or established in that Member State, and who has at his disposal a car registered in another Member State which has been leased for a period of three years by a leasing undertaking established in that other Member State, and who uses that car essentially in the first Member State for business and private purposes, to pay a tax on the basis of commencement of use (with that car) of the public highway in the first Member State, without account being taken of the duration of future actual use in that Member State? ____________