Subject of the case
Operative part
Subject of the case
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
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.