Opinion of the Advocate General — ECLI:EU:C:2013:536
Date: 2013-09-05
Language of the case: Dutch
Subject matter: Citizenship of the Union;Right of entry and residence;Right of establishment;Free movement of workers
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary — Judgment of the Court (Second Chamber), 21 November 2013 1. Questions referred for a preliminary ruling — Jurisdiction of the Court — Limits — Identification of the subject-matter of the question (Art. 267 TFEU) 2. Freedom of movement for persons — Freedom of establishment — National legislation under which a motor vehicle, which is registered and is already the subject of taxation in another Member State, is the subject of a tax when it is first used on the national road network — Vehicle intended for actual use for both private and professional purposes, in both Member States and on a long-term basis — Lawfulness (Art. 43 EC) 1. See the text of the decision. (see paras 19-22) 2. Article 43 EC must be interpreted as not precluding legislation of a Member State under which a motor vehicle, which is registered and is already the subject of taxation as a result of its registration in another Member State, is the subject of a tax when it is first used on the national road network, where that vehicle is intended, essentially, to be actually used on a long-term basis in both those Member States or is, in fact, used in that manner, as long as that tax is not discriminatory. In the absence of harmonisation of the taxation of motor vehicles at EU level, the Member States are free to exercise their powers of taxation in that area provided that they do so in compliance with EU law. Therefore, a Member State may impose a registration tax on a motor vehicle registered in another Member State where that vehicle is intended to be used essentially in the first Member State on a permanent basis or where it is, in fact, used in that manner. Moreover, in that context, the disadvantages which could arise from the parallel exercise of tax competences by different Member States, to the extent that such an exercise is not discriminatory, do not constitute restrictions of the freedom of movement. A disadvantage is not discriminatory where each resident of the Member State in which the vehicle is not registered, whether employed or not, or self-employed is subject to that tax either when a motor vehicle is registered in that State’s vehicle register or when such a vehicle, registered in another Member State, is first used on the road network in the first Member State. (see paras 23, 24, 28, 30, 32, operative part)