5.3.2011
EN
Official Journal of the European Union
C 72/8
Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 9 December 2010 — Staatssecretaris van Financiën, other party: G. Frank
(Case C-580/10)
2011/C 72/13
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Appellant: Staatssecretaris van Financiën
Other party: G. Frank
Question referred
In the light of Article 18 EC (now Article 21 TFEU), does Community law govern a situation in which a Member State levies a tax on the first use on the road network in its territory of a vehicle which is registered in another Member State, has been borrowed from a resident of that other Member State and has been driven for private purposes in the territory of the first Member State by a person who is a resident of that Member State but a national of the other Member State?
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