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
Language of the case: Dutch
Applicant: M. Ilhan
Respondent: Staatssecretaris van Financiën
Do the provisions of the EC Treaty on the freedom to provide services (Articles 49 EC to 55 EC) or the principle of proportionality preclude a Member State from applying a statutory rule that requires a person who is resident or established in that Member State, and who has at his disposal a car registered in another Member State which has been leased for a period of three years by a leasing undertaking established in that other Member State, and who uses that car essentially in the first Member State for business and private purposes, to pay a tax on the basis of commencement of use (with that car) of the public highway in the first Member State, without account being taken of the duration of future actual use in that Member State?