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The Netherlands

The Commission believes that the BPM (the registration tax in force in the Netherlands) impedes rental companies established in other Member States from offering their services to persons resident in the Netherlands. This is because vehicles rented and registered in other Member States by persons resident in the Netherlands may be used only for two days in the territory of the Netherlands, after which the car must be registered in this State and the whole amount of the tax is due.

The European Court of Justice already considered the tax treatment of vehicles rented and registered in one Member State which are in fact used by the lessee in another Member State, where the lessee is resident. In its judgment in case C-451/99 ("Cura Anlagen"), the Court took the view that an obligation to register the vehicle in the Member State of residence does not breach, per se, the provisions on freedom to provide services. However, the vehicle user must be granted a period of time within which to register the vehicle in the Member State of residence which is not so short as to be considered an unjustified obstacle to that freedom (in that case, a period of three days was considered as contrary to the EC Treaty freedom rules). The Court also considered that, in order to comply with the provisions of the Treaty, the imposition of a registration tax on the leased vehicle in the Member State of residence must be proportionate to the period during which the vehicle will be registered and used in that Member State of residence.
Linkki:http://europa.eu.int/rapid/pressReleasesAction.do?reference=IP/05/863&format=HTML&aged=0&language=EN&guiLanguage=EN