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21.6.2008 |
EN |
Official Journal of the European Union |
C 158/12 |
Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 16 April 2008 — X v Staatssecretaris van Financiën
(Case C-155/08)
(2008/C 158/18)
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Appellant: X
Respondent: Staatssecretaris van Financiën
Questions referred
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1. |
Must Articles 49 EC and 56 EC be interpreted as meaning that, in cases where foreign savings balances, or income therefrom, are not disclosed to the tax authorities of a Member State, those articles do not prevent that Member State from applying a statutory rule which, in order to compensate for the lack of effective means of monitoring foreign credit balances, provides for a recovery period of twelve years, whereas a recovery period of five years applies in the case of savings balances, or income therefrom, held in that Member State, in which such effective means do exist? |
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2. |
Does it make a difference to the answer to Question 1 whether the credit balances are held in a Member State in which banking secrecy applies? |
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3. |
If the answer to Question 1 is affirmative, do Articles 49 EC and 56 EC similarly not preclude a fine for failure to disclose income or capital on which tax has been subsequently recovered from being determined as a proportion of the amount recovered over that longer period? |