I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
2011/C 152/22
Language of the case: Dutch
Appellant: Staatssecretaris van Financiën
Respondent: U. Notermans-Boddenberg
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:
that car is registered in another Member State,
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
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?