CELEX: 62011CN0114
Language: en
Date: 2011-03-07 00:00:00
Title: Case C-114/11: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands), lodged on 7 March 2011 — Staatssecretaris van Financiën v U. Notermans-Boddenberg

21.5.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 152/13
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands), lodged on 7 March 2011 — Staatssecretaris van Financiën v U. Notermans-Boddenberg
   (Case C-114/11)
   2011/C 152/22
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Appellant: Staatssecretaris van Financiën
   
      Respondent: U. Notermans-Boddenberg
   
      Question referred
   
   In the light of Article 39 EC (now Article 45 TFEU) or of Article 18 EC (now Article 21 TFEU), does Community law govern a situation in which a Member State subjects a resident of that Member State, on the basis of commencement of use by that person’s car of the road network in the territory of that Member State, to a tax in a case where:
   
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               that car is registered in another Member State,
            
         
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               that car formed part of the movable property imported on transfer of residence by that resident who, while retaining his nationality, has transferred his residence from that other Member State, and
            
         
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               that car has been used by that resident in the same way since the transfer of residence as before the transfer of residence, that is to say, for private purposes and also for travelling to his place of work in the Member State in which he previously resided?