16.6.2012

Official Journal of the European Union

C 174/10

(Joined Cases C-578/10 to C-580/10) (<span class="super">1</span>)

(Articles 18 EC and 56 EC - Motor vehicles - Use in a Member State of a borrowed private motor vehicle which is registered in another Member State - Taxation of that vehicle in the first Member State on its first use on the national road network)

2012/C 174/13

Language of the case: Dutch

Referring court

Parties to the main proceedings

Applicant: Staatssecretaris van Financiën

Defendants: L.A.C. van Putten (C-578/10), P. Mook (C-579/10), G. Frank (C-580/10)

Re:

Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 18 EC (now Article 21 TFEU) — National rule imposing a registration tax on the first use of a vehicle on the national road network — Liability to tax of a person residing in the Member State in question who has borrowed a vehicle registered in another Member State from a person residing in that State for the purposes of private use for a brief period in the first Member State

Operative part of the judgment

Article 56 EC must be interpreted as meaning that it precludes legislation of a Member State which requires residents who have borrowed a vehicle registered in another Member State from a resident of that State to pay, on first use of that vehicle on the national road network, the full amount of a tax normally due on registration of a vehicle in the first Member State, without taking account of the duration of the use of that vehicle on that road network and without that person being able to invoke a right to exemption or reimbursement where that vehicle is neither intended to be used essentially in the first Member State on a permanent basis nor, in fact, used in that way.

(<span class="note">1</span>) OJ C 72, 5.3.2011.