STATE , WHERE FOR THE PERIOD OF HIS STUDIES HIS NAME IS ENTERED IN THE ALIENS ' REGISTER . WHETHER OR NOT THE PERSON IN QUESTION IS MARRIED IS IRRELEVANT .
Parties
IN CASE 249/84
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE COUR D ' APPEL ( COURT OF APPEAL ), BRUSSELS , FOR A PRELIMINARY RULING IN THE PROCEEDINGS PENDING BEFORE THAT COURT BETWEEN
MINISTERE PUBLIC ( PUBLIC PROSECUTOR ) AND MINISTRY OF FINANCE
AND
VENCESLAS PROFANT
Subject of the case
ON THE INTERPRETATION OF THE PROVISIONS OF THE EEC TREATY ON THE FREE MOVEMENT OF GOODS AND FREEDOM TO PROVIDE SERVICES IN ORDER TO ENABLE THE NATIONAL COURT TO JUDGE THE COMPATIBILITY THEREWITH OF THE BELGIAN LAW ON VALUE-ADDED TAX ,
Grounds
1 BY A JUDGMENT OF 26 SEPTEMBER 1984 , WHICH WAS RECEIVED AT THE COURT ON 16 OCTOBER 1984 , THE COUR D ' APPEL , BRUSSELS , REFERRED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY A QUESTION ON THE INTERPRETATION OF THE PROVISIONS OF THE TREATY ON FREE MOVEMENT OF GOODS FOR THE PURPOSE OF JUDGING THE COMPATIBILITY WITH THE TREATY OF THE BELGIAN PROVISIONS ON VALUE-ADDED TAX .
2 THAT QUESTION WAS RAISED IN CRIMINAL PROCEEDINGS BROUGHT AGAINST VENCESLAS PROFANT FOR REFUSING TO PAY VALUE-ADDED TAX ON THE IMPORTATION OF TWO CARS PURCHASED IN THE GRAND-DUCHY OF LUXEMBOURG AND REGISTERED THERE BUT USED IN BELGIAN TERRITORY .
3 MR PROFANT , A LUXEMBOURG NATIONAL , WAS LIVING WITH HIS MOTHER IN DIEKIRCH IN LUXEMBOURG WHEN IN 1976 HE BEGAN HIS ZOOLOGY STUDIES AT THE UNIVERSITY OF LIEGE . DURING THE TIME HE STUDIED WHICH ENDED IN 1981 HE HAD AN ADDRESS IN LIEGE WHICH WAS RECORDED IN THE LIEGE ALIENS ' REGISTER AND WAS ALSO REGISTERED IN THE MUNICIPALITY OF DIEKIRCH AS LIVING WITH HIS MOTHER TO WHOM HE RETURNED REGULARLY . AFTER FINISHING HIS STUDIES HE SETTLED IN LUXEMBOURG . FROM 1976 TO 1981 MR PROFANT USED SUCCESSIVELY THE TWO VEHICLES IN QUESTION ; THE FIRST WAS AN ALFA ROMEO WHICH HE ALREADY HAD IN 1976 AND SOLD IN 1979 AND THE SECOND WAS A VOLKSWAGEN . THE TWO CARS WERE BOUGHT IN LUXEMBOURG , WHERE VALUE-ADDED TAX WAS PAID ON THEM , AND THEY WERE REGISTERED THERE . BETWEEN 1976 AND 1981 THEY WERE IN PARTICULAR USED FOR THE JOURNEY BETWEEN LIEGE AND DIEKIRCH AND FOR TRAVELLING IN AND AROUND LIEGE . THE ALFA ROMEO WAS SOLD TO A LUXEMBOURG PURCHASER LIVING IN LUXEMBOURG ; MR PROFANT KEPT THE VOLKSWAGEN WHEN HE SETTLED IN LUXEMBOURG AFTER FINISHING HIS STUDIES .
4 IN 1980 THE BELGIAN TAX AUTHORITIES INFORMED MR PROFANT THAT HE HAD BEEN NORMALLY RESIDENT IN LIEGE SINCE HIS MARRIAGE IN 1978 AND THAT HE MUST THEREFORE PAY VALUE-ADDED TAX ON THE IMPORTATION OF BOTH VEHICLES . ON 15 SEPTEMBER 1978 IN LUXEMBOURG MR PROFANT HAD MARRIED CHARLOTTE KAISER , A FRENCH NATIONAL , NOW A NATURALIZED LUXEMBOURGER