Keywords
Summary

Keywords

Freedom to provide services – Restrictions

(Arts 49 EC to 55 EC)

Summary

Articles 49 EC to 55 EC preclude national legislation of a Member State which requires a natural person established in that Member State who leases a vehicle registered in another Member State to pay the full amount of a registration tax when the vehicle is first used on the highway in the first Member State, without taking account of the duration of the use of that highway and without the person in question having any right to an exemption or a refund, where the vehicle is neither intended to be used essentially in the first Member State on a permanent basis nor in fact used in that way.

(see para. 33, operative part)