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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
ECLI:EU:UNKNOWN:62008CN0157
62008CN0157
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Official Journal of the European Union
C 171/17
(Case C-157/08)
(2008/C 171/30)
Language of the case: Dutch
Referring court
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?