Keywords
Summary

Keywords

Freedom of movement for persons – Freedom of establishment – Restrictions – Domestic legislation requiring a self-employed worker resident in the Member State concerned to register there a vehicle made available to him by his employer established in another Member State – Not permissible – No justification

(Art. 43 EC)

Summary

It is contrary to Article 43 EC for the domestic legislation of one Member State to require a self-employed worker residing in that Member State to register there a company vehicle made available to him by the company for which he works, established in another Member State, when it is not intended that that vehicle should be used essentially in the first Member State on a permanent basis and it is not, in fact, used in that manner.

Such an obligation to register cannot be justified on grounds of preventing tax avoidance or abuse, of the need for reliable identification, of road safety or yet of environmental policy.

(see paras 44-45, 48-49, 52, 55, operative part)