The taxation rules of vehicles owned by Belgian residents working abroad is illegal

The Dutch tax on passenger vehicles and motorcycles (the Motorised Vehicle Tax, hereafter MV tax) has been a frequent issue before the court in recent years, with a number of preliminary rulings issued by the court (see CJEU, 27th April 2012, case C-114/11 Notermand-Boddenberg. – CJEU, 26th April 2012, case C-580/10, van Putten. CJEU, 29th Sep. 2010, case C-91/10, VA V – Autovermietung. – CJEU, 22nd May 2008, case C-42/08, Ilhan. – CJEU 27th June 2006, case C-242/05, can de Coevering).

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