CELEX: 62010CB0091
Language: en
Date: 2010-09-29 00:00:00
Title: Case C-91/10: Order of the Court (Seventh Chamber) of 29 September 2010 (reference for a preliminary ruling from the Rechtbank Breda (Netherlands)) — VAV-Autovermietung GmbH v Inspecteur van de Belastingsdienst/Douane Zuid/kantoor Roosendaal (First subparagraph of Article 104(3) of the Rules of Procedure — Freedom to provide services — Articles 49 EC to 55 EC — Motor vehicles — Use in one Member State of a motor vehicle registered and hired in another Member State — Taxation of that vehicle in the first Member State upon its first use on the national road network)

29.1.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 30/13
            
         Order of the Court (Seventh Chamber) of 29 September 2010 (reference for a preliminary ruling from the Rechtbank Breda (Netherlands)) — VAV-Autovermietung GmbH v Inspecteur van de Belastingsdienst/Douane Zuid/kantoor Roosendaal
   (Case C-91/10) (1)
   
   (First subparagraph of Article 104(3) of the Rules of Procedure - Freedom to provide services - Articles 49 EC to 55 EC - Motor vehicles - Use in one Member State of a motor vehicle registered and hired in another Member State - Taxation of that vehicle in the first Member State upon its first use on the national road network)
   2011/C 30/19
   Language of the case: Dutch
   
      Referring court
   
   Rechtbank Breda (Netherlands)
   
      Parties to the main proceedings
   
   
      Applicant: VAV-Autovermietung GmbH
   
      Defendant: Inspecteur van de Belastingsdienst/Douane Zuid/kantoor Roosendaal
   
      Re:
   
   Reference for a preliminary ruling — Rechtbank Breda — Interpretation of Articles 56 TFEU to 62 TFEU — National legislation providing for the levy of a registration tax upon the first use of a vehicle on the national road network
   
      Operative part of the order
   
   Articles 49 EC to 55 EC must be interpreted as meaning that they preclude national legislation, such as that at issue in the main proceedings, pursuant to which a person residing or established in one Member State who uses, in that Member State, a motor vehicle registered and hired in another Member State must, upon the first use of that vehicle on the road network of the first Member State, pay in full a tax the balance of which, calculated according to the duration of use of the vehicle on the network, is reimbursed, without interest, after that use has ended.
   
      (1)  OJ C 113, 1.5.2010.