25.8.2012

Official Journal of the European Union

C 258/8

(Case C-114/11)(1)

(Articles 18 EC and 39 EC - Motor vehicles - Use in a Member State of a private motor vehicle registered in another Member State - Taxation of that vehicle in the first Member State on the occasion of its first use on the national road network - Vehicle taken at the time of moving to the first Member State and used for both private use and for going to the place of work situated in the second Member State)

2012/C 258/12

Language of the case: Dutch

Referring court

Parties to the main proceedings

Applicant: Staatssecretaris van Financiën

Defendant: U. Notermans-Boddenberg

Re:

Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Articles 18 EC and 39 EC (now Articles 21 TFEU and 45 TFEU) — National rules requiring payment of a registration tax on the occasion of the first use of a vehicle on the national road network — Imposition of that tax on a person who has transferred residence from another Member State, is a national of that Member State and uses, on a permanent basis, a vehicle registered in that Member State, and included in the transfer of residence, for purposes of private and work-related use involving work-related travel to that other Member State

Operative part of the order

Article 39 EC must be interpreted as not precluding legislation of a Member State which requires its residents who have moved from another Member State and have taken with them a vehicle registered in that latter Member State, on the occasion of the first use of that vehicle on the national road network, to pay a tax normally due on the registration of a vehicle in the first Member State, where that vehicle is essentially used permanently in the territory of that first Member State, even if that use includes journeys by those residents to their place of work in the second Member State.

(1) OJ C 152, 21.5.2011.