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Wind 1014 and Daell. Danish registration tax. Restriction to freedom to provide services. Requirement of approval from national tax authorities. Court of Justice

Judgment of the Court of Justice in the case Wind 1014 and Daell.

Article 56 TFEU must be interpreted as precluding a Member State's legislation and administrative practice, such as those at issue in the main proceedings, under which: 
– use by a resident in that Member State of a vehicle leased from a leasing company established in another Member State for the purpose of temporary use of that vehicle in the first Member State, in return for payment of a proportionate registration tax calculated proportionately to the duration of that use, is subject to prior approval of that payment by that Member State's tax authorities, without which the vehicle may not, in principle, be used in its territory, and 
– the possibility of making immediate use of such a vehicle in that first Member State whilst the taxpayer's application to pay a proportionate registration tax on that vehicle based on the duration of use in that first Member State is being processed, is subject to advance payment of the full amount of registration tax, with provision made for repayment of the surplus paid, plus interest, if and when the taxpayer is eventually authorised by the tax authorities to pay the registration tax calculated proportionately.
 
 
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