CELEX: 62008CN0155
Language: en
Date: 2008-04-16 00:00:00
Title: Case C-155/08: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 16 April 2008 — X v Staatssecretaris van Financiën

21.6.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 158/12
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 16 April 2008 — X v Staatssecretaris van Financiën
   (Case C-155/08)
   (2008/C 158/18)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Appellant: X
   
      Respondent: Staatssecretaris van Financiën
   Questions referred
   
               1.
            
            
               Must Articles 49 EC and 56 EC be interpreted as meaning that, in cases where foreign savings balances, or income therefrom, are not disclosed to the tax authorities of a Member State, those articles do not prevent that Member State from applying a statutory rule which, in order to compensate for the lack of effective means of monitoring foreign credit 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 that Member State, in which such effective means do exist?
            
         
               2.
            
            
               Does it make a difference to the answer to Question 1 whether the credit balances are held in a Member State in which banking secrecy applies?
            
         
               3.
            
            
               If the answer to Question 1 is affirmative, do Articles 49 EC and 56 EC similarly not preclude a fine for failure to disclose income or capital on which tax has been subsequently recovered from being determined as a proportion of the amount recovered over that longer period?