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European Union
X NV v Staatssecretaris van Financiën (C-498/10)
Judgment
Consideration of the questions referre…
The second and third questions
45

X NV v Staatssecretaris van Financiën (C-498/10)

Judgment of 18 Oct 2012law://eu/cjeu/2010/c-498-10/para_45@2026-11-12

45It follows from the first, second and third recitals in the preamble to Directive 76/308 that the purpose of that directive is to eliminate obstacles to the establishment and functioning of the common market resulting from the territorial limitation of the scope of application of national provisions relating to recovery.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Case: C-498/10 · ECLI:EU:C:2012:635
Decided: 18 Oct 2012
Procedure: Preliminary reference · referred by the Hoge Raad der Nederlanden (Netherlands)
Applicant: X NV
Defendant: Staatssecretaris van Financiën
Rapporteur: E. Levits
Advocate General: J. Kokott
Bench: 5 judges
A. Tizzano, M. Safjan, A. Borg Barthet, E. Levits, J.-J. Kasel Judges
Language: Dutch
Official: CURIA · EUR-Lex 62010CJ0498

Topics

Approximation of laws Freedom to provide services

History · 1 version

18 Oct 2012Reading

Connections

Interprets 2: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties
Cited by 19: F S.A. v Dyrektor Krajowej Informacji Skarbowej (C-18/23); Čepelnik d.o.o. v Michael Vavti (C-33/17); Nord Vest Pro Sani Pro SRL v Administraţia Judeţeană a Finanţelor Publice Satu Mare and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (C-387/22); SC Cartrans Preda SRL v Direcţia Generală Regională a Finanţelor Publice Ploieşti - Administraţia Judeţeană a Finanţelor Publice Prahova (C-461/21); Pharmacie populaire – La Sauvegarde SCRL v État belge and Pharma Santé – Réseau Solidaris SCRL v État belge (C-52/21); Agenzia delle Dogane v Silcompa SpA (C-95/19); État belge v Pantochim SA (C-19/19)2 provisions; Anton van Zantbeek VOF v Ministerraad (C-725/18)2 provisions; N Luxembourg 1 and Others v Skatteministeriet (C-115/16, C-118/16, C-119/16, C-299/16); Sofina SA and Others v Ministre de l'Action et des Comptes publics (C-575/17); ‘TTL’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ - Sofia (C-553/16); Brisal - Auto Estradas do Litoral SA and KBC Finance Ireland v Fazenda Pública (C-18/15); État belge, SPF Finances v NN (L) International (C-48/15); European Commission v Hellenic Republic (C-66/15); European Commission v Kingdom of Belgium (C-589/14); European Commission v Kingdom of Spain (C-678/11)2 provisions; Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd (C-326/12)2 provisions; Strojírny Prostějov, a.s. and ACO Industries Tábor s.r.o. v Odvolací finanční ředitelství (C-53/13, C-80/13); Sky Italia Srl v Autorità per le Garanzie nelle Comunicazioni (C-234/12)2 provisions
Cites 24: Treaty on the Functioning of the European Union (consolidated 2016); Omega Spielhallen- und Automatenaufstellungs-GmbH v Oberbürgermeisterin der Bundesstadt Bonn (C-36/02); Commission of the European Communities v Council of the European Union (C-338/01); Questore di Verona v Diego Zenatti (C-67/98); Belgian State - SPF Finances v Truck Center SA (C-282/07); Centro Equestre da Lezíria Grande Lda v Bundesamt für Finanzen (C-345/04); Markku Juhani Läärä, Cotswold Microsystems Ltd and Oy Transatlantic Software Ltd v Kihlakunnansyyttäjä (Jyväskylä) and Suomen valtio (Finnish State) (C-124/97); Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie (C-9/02); Proceedings brought by Aberdeen Property Fininvest Alpha Oy (C-303/07); Gerhard Dijkman and Maria Dijkman-Lavaleije v Belgische Staat (C-233/09); X and E. H. A. Passenheim-van Schoot v Staatssecretaris van Financiën (C-155/08); Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam (C-379/05); Commission of the European Communities v French Republic (C-34/98); Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue (C-374/04); Associação Nacional de Operadores de Máquinas Recreativas (Anomar) and Others v Estado português (C-6/01); Tankreederei I SA v Directeur de l’administration des contributions directes (C-287/10); Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties; Milan Kyrian v Celní úřad Tábor (C-233/08); Jobra Vermögensverwaltungs-Gesellschaft mbH v Finanzamt Amstetten Melk Scheibbs (C-330/07); Pirkko Marjatta Turpeinen (C-520/04); Eurowings Luftverkehrs AG v Finanzamt Dortmund-Unna (C-294/97); Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie (C-170/05); Staatssecretaris van Financiën v B.G.M. Verkooijen (C-35/98); FKP Scorpio Konzertproduktionen GmbH v Finanzamt Hamburg-Eimsbüttel (C-290/04)