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Court of Justice of the European Union · Order

C-242/05G. M. van de Coevering v Hoofd van het District Douane Roermond van de rijksbelastingdienst

Decided
2006-06-27
ECLI
ECLI:EU:C:2006:430
CELEX
62005CO0242
Finality
Final, the decision cannot be appealed

The court's own keywords

First subparagraph of Article 104(3) of the Rules of Procedure - Freedom to provide services - Leasing of a motor vehicle in a Member State other than the State of residence - Tax on non-registered vehicles which are made available to residents - Detailed rules for charging tax.

Interprets

    EUR-LexThe Court

    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.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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