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
(Case C-302/12)
2012/C 287/32
Language of the case: Dutch
Appellant: X
1.Is the exercise of powers of taxation by two Member States, in particular the imposition of a registration tax on a motor vehicle, unlimited in circumstances in which a citizen of the European Union lives, according to national laws, in two Member States, and in which that citizen actually uses — in both Member States and on a permanent basis — a motor vehicle that belongs to her?
2.If the first question is answered in the negative, can the principle of proportionality in the context of the imposition of a registration tax in a case such as this have a corrective effect, and, if so, does that principle then have the effect that one or both of the Member States is/are required to restrict the exercise of their powers of taxation, and how should any such restriction be manifested?