Preliminary ruling — Finanzgericht Münster — Interpretation of Council Regulation (EEC) No 3118/93 of 25 October 1993 laying down the conditions under which non-resident carriers may operate national road haulage services within a Member State and of Article 5 of Council Directive 93189/EEC of 25 October 1993 on the application by Member States of taxes on certain vehicles used for the carrying of goods by road and tolls and charges for the use of certain infrastructures — National legislation under which motor vehicle tax is payable in respect of a vehicle registered in another Member State which has issued a cabotage authorisation, where that vehicle is habitually based and used in the former State
kabotaasiluvan — Tilanne,jossa kyseisen ajoneuvon pääsääntöinen asemapaikka ja käyttöalue on muu kuin rekisteröintivaltio yksityiskohtaisistasäännöistä annetun komission asetuksen N:o 3665/87, sellaisena kuin se on muutettuna asetuksella N:o 2945/94, 11 artiklan 1 kohdan tulkinta — Seuraamukset tilanteessa, jossa haetaan liian suuna tukea — Voittamaton este — Suhteellisuusperiaate