(Case C-42/08)

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 leased in another Member State – Taxation of that vehicle in the first Member State

Freedom to provide services – Restrictions (Arts 49 EC to 55 EC) (see para. 25, operative part)

Re:

Reference for a preliminary ruling – Hoge Raad der Nederlanden Den Haag – Interpretation of Articles 49 EC to 55 EC – National legislation providing for the imposition of a registration tax on first use of a vehicle on the national road network irrespective of the period of use of that network – Liability to tax of a person established in that Member State who has leased a vehicle registered in another Member State and intended for use essentially in the first Member State for business and private purposes for a period of three years.

Operative part

Articles 49 EC to 55 EC preclude the application of national rules, such as those at issue in the main proceedings, by virtue of which a person, residing or established in a Member State, who uses – primarily in that Member State – a motor vehicle registered and leased in another Member State, must, on first use of that vehicle on the road network of the first Member State, pay a tax which is calculated without taking into account the duration of the leasing agreement for that vehicle or the length of time that vehicle will be used on that road network.