||All England Reporter
|| All ER (D) 87 (Sep)
||Court of Justice of the European Communities (First Chamber)
Judges Jann (President of the Chamber), Colneric (Rapporteur), Schiemann, Juhasz and Levits
||15 September 2005
European community - Workers - Freedom of movement - Motor vehicles - Employer making vehicles available to employee - Vehicle registered in member state of employer - Treaty provisions - Whether member state failing to fulfil obligations - EC Treaty art 48 (now art 39 EC).
Denmark had failed to fulfil its obligations under art39 EC, in so far as its legislation and administrative practice did not allow workers resident in Denmark and employed in another member state in work which was not their principal employment to use for business or private purposes a company vehicle registered in that other member state where the undertaking of their employer was established. Furthermore, it had failed to fulfil its obligations in so far as its legislation and administrative practice allowed employees resident in Denmark and employed in another member state to use for business purposes, or business and private purposes, a company vehicle registered in that other member state in which their employer had its registered office or principal establishment, the vehicle neither being intended to be essentially used in Denmark on a permanent basis nor being actually so used, only subject to the condition that the employment with that employer was their main employment and that a tax was paid for that purpose.
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