CELEX: 62008CN0157
Language: en
Date: 2008-04-16 00:00:00
Title: Case C-157/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 16 April 2008 — E.H.A. Passenheim-van Schoot v Staatssecretaris van Financiën

5.7.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 171/17
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 16 April 2008 — E.H.A. Passenheim-van Schoot v Staatssecretaris van Financiën
   (Case C-157/08)
   (2008/C 171/30)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Applicant: E.H.A. Passenheim-van Schoot
   
      Defendant: Staatssecretaris van Financiën
   Question referred
   Must Articles 49 and 56 EC be interpreted to mean that, where foreign savings balances or income therefrom are not disclosed to the tax authority of a Member State, those articles do not prevent that Member State from applying legislation which, to compensate for the lack of effective means of monitoring foreign balances, provides for a recovery period of twelve years, whereas a recovery period of five years applies in the case of savings balances or income therefrom held in the Member State where such effective means do in fact exist?