Official Journal of the European Union

C 72/8

(Case C-580/10)

2011/C 72/13

Language of the case: Dutch

Referring court

Parties to the main proceedings

Appellant: Staatssecretaris van Financiën

Question referred

In the light of Article 18 EC (now Article 21 TFEU), does Community law govern a situation in which a Member State levies a tax on the first use on the road network in its territory of a vehicle which is registered in another Member State, has been borrowed from a resident of that other Member State and has been driven for private purposes in the territory of the first Member State by a person who is a resident of that Member State but a national of the other Member State?