Court of Justice 5 September 2013, C‑302/12 (X v Minister van Financiën.)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 5 September 2013 ( 1 ) Case C‑302/12 X (Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) ‛Tax legislation — Motor vehicle registration tax — Freedom of establishment — Directive 83/182/EEC — Residences and use of a vehicle on a permanent basis in two Member States’ I – Introduction 1.