Case C-364/08: Order of the Court (Eighth Chamber) of 24 October 2008 (reference for a preliminary ruling from the Tribunal de Première Instance d'Arlon — Belgium) — Vandermeir v État belge — SPF Finances (First subparagraph of Article 104(3) of the Rules of Procedure — Freedom of establishment — Article 43 EC — Freedom to provide services — Article 49 EC — Motor vehicles — Use by a person residing in a Member State of a motor vehicle registered in another Member State — Taxation of that vehicle in the first Member State)
Date: 2008-10-24
Institutions: Court of Justice
Subjects: interpretation of the law, self-employment, vehicle registration, worker (EU)

C 19/10

EN

Official Journal of the European Union

24.1.2009

Judgment of the Court (Seventh Chamber) of 4 December
the European Communities v
2008 — Commission of

Grand Duchy of Luxembourg

Order of the Court (Eighth Chamber) of 24 October 2008
(reference for a preliminary ruling from the Tribunal de
Première Instance d'Arlon — Belgium) — Vandermeir v
État belge — SPF Finances

(Case C-223/08) (1)

(Case C-364/08) (1)

(Failure of a Member State to fulfil obligations — Directive
period
2006/100/EC — Non-transposition within the

prescribed)

(2009/C 19/16)

Language of the case: French

(First subparagraph of Article 104(3) of the Rules of Proce-
dure — Freedom of establishment — Article 43 EC —
Freedom to provide services — Article 49 EC — Motor vehi-
cles — Use by a person residing in a Member State of a motor
vehicle registered in another Member State — Taxation of
that vehicle in the first Member State)

(2009/C 19/17)

Language of the case: French

Parties

Applicant: Commission of the European Communities (repre-
sented by: C. Huvelin, acting as Agent)

Referring court

Tribunal de Première Instance d'Arlon

Defendant: Grand Duchy of Luxembourg (represented by: C.
Schiltz, Agent)

Re:

Failure of a Member State to fulfil its obligations — Failure to
adopt or notify, within the prescribed period, the measures
necessary to comply with Council Directive 2006/100/EC of
20 November 2006 adapting certain Directives in the field of
freedom of movement of persons, by reason of the accession of
Bulgaria and Romania (OJ 2006 L 363, p. 141)

Operative part of the judgment

The Court:

Parties

Applicant: Marc Vandermeir

Defendant: État belge — SPF Finances

Re:

Reference for a preliminary ruling — Tribunal de Première
Instance d'Arlon — Interpretation of Article 43 and/or
Article 49 EC — National provision of a Member State which
requires a self-employed worker residing in that State to register
his vehicle there which is already registered in another Member
State in which he exercises his independent professional activity
— Restriction on the freedom of establishment and/or
to
provide services

1. Declares that, by failing to adopt, within the period prescribed, the
laws, regulations and administrative provisions necessary to comply
with Council Directive 2006/100/EC of 20 November 2006
adapting certain Directives in the field of freedom of movement of
persons, by reason of the accession of Bulgaria and Romania, the
Grand Duchy of Luxembourg has failed to fulfil
its obligations
under that directive;

2. Orders the Grand Duchy of Luxembourg to pay the costs.

Operative part

Articles 43 EC and 49 EC must be interpreted as prohibiting national
legislation of a Member State, such as that at issue in the main
proceedings, according to which a self-employed worker residing in that
Member State is required to register there a vehicle leased from a
company established in another Member State, when it is not intended
that that vehicle should be used primarily in the first Member State on
a permanent basis and it is not, in fact, used in that manner.

(1) OJ C 171, 5.7.2008.

(1) OJ C 260, 11.10.2008.