Case 1 Mr Tatu, a Romanian national, purchased a second- hand motor vehicle in Germany. It was manufactured in 1997 and registered in Germany in that year. Mr Tatu wished to register the vehicle in Romania. For that purpose he had to pay RON 7,595 as pollution tax under Romanian law. The charge only had to be paid on second-hand vehicles imported into Romania from other Member States and registered for the first time in Romania. The tax was not charged on similar vehicles already registered in Romania on their resale as second-hand vehicles. Question Explain if the tax in question is compatible with European Union law. Case 2 Read the following article: Cities are wrong to couple BSN number to housing, says Minister All people who are legally in the Netherlands have a BSN number. This number is necessary to work in the Netherlands. It is forbidden for an employer to employ people who do not have a BSN number. Question Please explain why Rotterdam and The Hague will be breaking EU rules by refusing to give BSN tax numbers to Romanian and Bulgarian nationals who can’t prove they have an approved place to stay. Give reasons for your answer.