Court of Justice of the European Union · Order
C-114/11Reference 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 first use of a vehicle on the national road network — Liability to that tax of 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 there, and included in the transfer of residence, for purposes of private and work-related use involving work-related travel to that other Member State
- Decided
- 2012-04-27
- ECLI
- ECLI:EU:C:2012:256
- CELEX
- 62011CO0114
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Articles 18 EC and 39 EC — Motor vehicles — Use in one Member State of a private motor vehicle registered in another Member State — That vehicle taxed in the first Member State on 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.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
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