The European Commission has requested that Hungary amend its legislation, which restricts car leasing services from other Member States in breach of EU single market rules.

When assessing the registration tax for cars leased from another Member State, national authorities should calculate it in proportion to the duration of use of that car in their territory (C‑451/99, Cura Anlagen). However, the Hungarian car registration tax only applies such pro-rata assessment to foreign leasing companies that own at least 100 cars. Foreign leasing companies with fewer cars are, under certain conditions, levied the totality of the registration tax on their cars leased in Hungary. The European Commission considers such a condition to be a disproportionate restriction on the freedom to provide services.

Press release


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen