62011CO0114_EN
Subject of the case
Operative part
Subject of the case
Re:
Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 18 EC and 39 EC (now Articles 21 TFEU and 45 TFEU) — National rules requiring payment of a registration tax on the first use of a vehicle on the national road network — Liability to that tax of a person who has transferred residence from another Member State, is a national of that Member State and uses, on a permanent basis, a vehicle registered there, and included in the transfer of residence, for purposes of private and work-related use involving work-related travel to that other Member State.
Operative part
Operative part
Article 39 EC must be interpreted as not precluding legislation of a Member State that requires its residents who have moved from another Member State and have brought with them a vehicle registered in that latter Member State, on the first use of that vehicle on the national road network, to pay a tax normally due on the registration of a vehicle in the first Member State, when that vehicle is essentially used permanently in the territory of that first Member State, even if that use includes journeys by those residents to their place of work in the second Member State.