Official Journal of the European Union

JUDGMENT OF 6. 3. 2025 – CASE C-41/24 WALTHAM ABBEY RESIDENTS ASSOCIATION

15.8.2008

(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)

(2008/C 209/25)

Language of the case: Dutch

Referring court

Parties to the main proceedings

Applicant: M. Ilhan

Defendant: Staatssecretaris van Financiën

Re:

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

Operative part of the order

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.

* * *

Language of the case: Dutch.

(2008/C 209/25)