CELEX: 62012CN0302
Language: en
Date: 2012-06-20 00:00:00
Title: Case C-302/12: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 20 June 2012 — X; other party: Minister van Financiën

22.9.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 287/18
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 20 June 2012 — X; other party: Minister van Financiën
   (Case C-302/12)
   2012/C 287/32
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Appellant: X
   
      Other party: Minister van Financiën
   
      Questions referred
   
   
               1.
            
            
               Is the exercise of powers of taxation by two Member States, in particular the imposition of a registration tax on a motor vehicle, unlimited in circumstances in which a citizen of the European Union lives, according to national laws, in two Member States, and in which that citizen actually uses — in both Member States and on a permanent basis — a motor vehicle that belongs to her?
            
         
               2.
            
            
               If the first question is answered in the negative, can the principle of proportionality in the context of the imposition of a registration tax in a case such as this have a corrective effect, and, if so, does that principle then have the effect that one or both of the Member States is/are required to restrict the exercise of their powers of taxation, and how should any such restriction be manifested?