Order of the Court (Seventh Chamber) of 29 September 2010 – VAV-Autovermietung v Inspecteur van de Belastingdienst/Douane Zuid, kantoor Roosendaal

(Case C‑91/10)

First subparagraph of Article 104(3) of the Rules of Procedure – Freedom to provide services – Articles 49 EC to 55 EC – Motor vehicles – Use in one Member State of a motor vehicle registered and hired in another Member State – Taxation of that vehicle in the first Member State upon its first use on the national road network

Freedom to provide services – Restrictions (Arts 49 EC to 55 EC) (see para. 30, operative part)

Re:

Reference for a preliminary ruling – Rechtbank Breda – Interpretation of Articles 56 TFEU to 62 TFEU – National legislation providing for a registration tax to be levied upon a vehicle’s first being used on the national road network.

Operative part

Articles 49 EC to 55 EC must be interpreted as precluding national rules, such as those at issue in the main proceedings, by virtue of which a person, residing or established in a Member State, who uses in that Member State a motor vehicle registered and leased in another Member State must, on first using that vehicle on the first Member State’s road network, pay the full amount of a tax the balance of which, computed relative to the period for which that vehicle was used on that network, is repaid, without interest, once that use has come to an end.