European Union – Customs and excise. Article 4 of Decision No 1/95 of the EC-Turkey Association Council should be interpreted as meaning that a tax on motor vehicles, such as that at issue in the main proceedings, which had to be paid by persons operating heavy goods vehicles registered in Turkey and in transit through Hungarian territory, constituted a charge equivalent to a customs duty within the meaning of that article. The Court of Justice of the European Union so held in a preliminary ruling in proceedings brought by the taxpayer company concerning the decision by the Hungarian tax authorities to make a heavy goods vehicle belonging to the taxpayer subject to payment of a tax by reason of the fact that it had crossed the Hungarian border.