Wind 1014 GmbH and another v Skatteministeriet

European Union – Freedom of movement. Article 56 of the Treaty on the Functioning of the European Union precluded a member state's legislation and administrative practice under which use by a resident in that member state of a vehicle leased from a leasing company established in another member state was made subject to payment of a proportionate registration tax which required prior approval and which had to be paid in advance in full. The Court of Justice of the European Union so held in a preliminary ruling, deciding that such legislation and administrative practice went beyond what was necessary to achieve the objectives pursued by the Danish government.

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