CELEX: 62010CA0578
Language: en
Date: 2012-04-26 00:00:00
Title: Joined Cases C-578/10 to C-580/10: Judgment of the Court (Third Chamber) of 26 April 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v L.A.C. van Putten (C-578/10), P. Mook (C-579/10), G. Frank (C-580/10) (Articles 18 EC and 56 EC — Motor vehicles — Use in a Member State of a borrowed private motor vehicle which is registered in another Member State — Taxation of that vehicle in the first Member State on its first use on the national road network)

16.6.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 174/10
            
         Judgment of the Court (Third Chamber) of 26 April 2012 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v L.A.C. van Putten (C-578/10), P. Mook (C-579/10), G. Frank (C-580/10)
   (Joined Cases C-578/10 to C-580/10) (1)
   
   (Articles 18 EC and 56 EC - Motor vehicles - Use in a Member State of a borrowed private motor vehicle which is registered in another Member State - Taxation of that vehicle in the first Member State on its first use on the national road network)
   2012/C 174/13
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Applicant: Staatssecretaris van Financiën
   
      Defendants: L.A.C. van Putten (C-578/10), P. Mook (C-579/10), G. Frank (C-580/10)
   
      Re:
   
   Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 18 EC (now Article 21 TFEU) — National rule imposing a registration tax on the first use of a vehicle on the national road network — Liability to tax of a person residing in the Member State in question who has borrowed a vehicle registered in another Member State from a person residing in that State for the purposes of private use for a brief period in the first Member State
   
      Operative part of the judgment
   
   Article 56 EC must be interpreted as meaning that it precludes legislation of a Member State which requires residents who have borrowed a vehicle registered in another Member State from a resident of that State to pay, on first use of that vehicle on the national road network, the full amount of a tax normally due on registration of a vehicle in the first Member State, without taking account of the duration of the use of that vehicle on that road network and without that person being able to invoke a right to exemption or reimbursement where that vehicle is neither intended to be used essentially in the first Member State on a permanent basis nor, in fact, used in that way.
   
      (1)  OJ C 72, 5.3.2011.