# C_2005315EN.01000101.xml

| 10.12.2005 | EN | Official Journal of the European Union | C 315/1 |
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JUDGMENT OF THE COURT

(First Chamber)

of 15 September 2005

in Case C-464/02: Commission of the European Communities v Kingdom of Denmark( 1 )

(Failure of a Member State to fulfil obligations - Freedom of movement for workers - Motor vehicles - Making available to the employee by the employer - Vehicle registered in the Member State of the employer - Employee resident in another Member State - Taxation of the motor vehicle)

(2005/C 315/01)

Language of the case: Danish

In Case C-464/02, Commission of the European Communities (Agents: N.B. Rasmussen and D. Martin) v Kingdom of Denmark (Agent: J. Molde), supported by Republic of Finland, (Agent: T. Pynnä) — action under Article 226 EC for failure to fulfil obligations, brought on 23 December 2002 — the Court (First Chamber), composed of P. Jann, President of the Chamber, N. Colneric (Rapporteur), K. Schiemann, E. Juhász and E. Levits, Judges; F.G. Jacobs, Advocate General; H. von Holstein, Deputy Registrar, for the Registrar, gave a judgment on 15 September 2005, in which it:

| 1. | Declares that, in so far as
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its legislation and administrative practice do not allow workers resident in Denmark and employed in another Member State in work which is 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 is established, and —
its legislation and administrative practice allow 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 has 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 is their main employment and that a tax is paid for that purpose, the Kingdom of Denmark has failed to fulfil its obligations under Article 39 EC; | — | its legislation and administrative practice do not allow workers resident in Denmark and employed in another Member State in work which is 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 is established, and | — | its legislation and administrative practice allow 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 has 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 is their main employment and that a tax is paid for that purpose, |
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| — | its legislation and administrative practice do not allow workers resident in Denmark and employed in another Member State in work which is 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 is established, and | | | | |
| — | its legislation and administrative practice allow 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 has 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 is their main employment and that a tax is paid for that purpose, | | | | |

| 2. | Dismisses the remainder of the action; |
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| 3. | Orders the parties to bear their own costs; |
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| 4. | Orders the Republic of Finland to bear its own costs. |
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( 1 )  OJ C 44, 22.02.2003.

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