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European Commission - Press release

Taxation: Commission refers Greece to the Court of Justice of the European Union on vehicle registration tax for leased or rented cars

Brussels, 26 November 2014

The European Commission has decided to refer Greece to the Court of Justice of the European Union for its failure to amend registration tax rules for vehicles leased or rented to Greek residents by non-Greek lessors.

Under Greek law, if a customer resident in Greece leases or rents a vehicle from a lessor established in another Member State, registration tax needs to be paid in Greece in full. Greece has failed to address the issue of cross-border leasing or renting of cars in its legislation, thereby disregarding European Court of Justice case-law on this matter (see C-451/99 Cura Anlagen and C-91/10 VAV Autovermietung) that requires Member States, in the case of cross-border leasing or rent, to levy a tax proportionate to the duration of the use of the vehicle. This may act as a deterrent to cross-border activity, going against the principles of free movement of services set down in the Treaties.


On 21 November 2012, the Commission sent a request taking the form of a reasoned opinion to Greece on this subject (MEMO/12/876), officially asking the Greek authorities to amend the relevant legislation. As there have been no changes to the legislation, the Commission has decided to bring the matter before the Court of Justice.

For more information

For press releases on infringement proceedings in the areas of taxation and customs see:

For the most up-to-date general information on infringement proceedings initiated against Member States, see:

On the November infringement package decisions, see MEMO/14/2130

For more information on EU infringement procedures, see MEMO/12/12



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