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European Union
Cura Anlagen GmbH v Auto Service Leasing GmbH (ASL) (C-451/99)
Judgment
Substance
The requirement to register
37

Cura Anlagen GmbH v Auto Service Leasing GmbH (ASL) (C-451/99)

Judgment of 21 Mar 2002law://eu/cjeu/1999/c-451-99/para_37@2026-11-12

37There is no dispute that the obligation to register in the Member State where they are used vehicles which have been leased from an undertaking established in another Member State has the effect of making cross-border leasing activities more difficult.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice
Case: C-451/99 · ECLI:EU:C:2002:195
Decided: 21 Mar 2002
Procedure: Preliminary reference
Applicant: Cura Anlagen GmbH
Defendant: Auto Service Leasing GmbH (ASL)
Rapporteur: M. Wathelet
Advocate General: F.G. Jacobs
Bench: 4 judges
D.A.O. Edward, A. La Pergola, M. Wathelet, C.W.A. Timmermans
Official: CURIA · EUR-Lex 61999CJ0451

Topics

Freedom to provide services Measures having equivalent effect

History · 1 version

21 Mar 2002Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)8 provisions
Cited by 15: Commission of the European Communities v Federal Republic of Germany (C-490/04)2 provisions; Republic of Austria v Federal Republic of Germany (C-591/17); European Commission v Ireland (C-552/15)3 provisions; P.M. v Dyrektor Izby Administracji Skarbowej w Warszawie (C-105/22); ‘TTL’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ - Sofia (C-553/16); Wind 1014 GmbH and Kurt Daell v Skatteministeriet (C-249/15)2 provisions; European Commission v Hellenic Republic (C-66/15); Wolfgang Glatzel v Freistaat Bayern (C-356/12)2 provisions; Stoilov i Ko EOOD v Nachalnik na Mitnitsa Stolichna (C-180/12)2 provisions; Staatssecretaris van Financiën v L.A.C. van Putten and Others (C-578/10, C-579/10, C-580/10)2 provisions; Waypoint Aviation SA v Belgian State - SPF Finances (C-9/11)2 provisions; Ioan Tatu v Statul român prin Ministerul Finanţelor şi Economiei and Others (C-402/09)2 provisions; Jobra Vermögensverwaltungs-Gesellschaft mbH v Finanzamt Amstetten Melk Scheibbs (C-330/07); Ministero dell’Economia e delle Finanze v Part Service Srl (C-425/06); Commission of the European Communities v Kingdom of the Netherlands (C-297/05)2 provisions
Cites 13: Treaty on the Functioning of the European Union (consolidated 2016)13 provisions; Idéal tourisme SA v Belgian State (C-36/99); Questore di Verona v Diego Zenatti (C-67/98); Wienand Meilicke v ADV/ORGA F. A. Meyer AG (C-83/91); Bond van Adverteerders and others v The Netherlands State (352/85); Stephanie Robards v Insurance Officer (149/82); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; Société d'Importation Edouard Leclerc-Siplec v TF1 Publicité SA and M6 Publicité SA (C-412/93); Council Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and amending Directives 73/239/EEC and 88/357/EEC (third non-life insurance Directive); Commission of the European Communities v French Republic (C-381/93); Reinhard Gebhard v Consiglio dell'Ordine degli Avvocati e Procuratori di Milano (C-55/94); ARO Lease BV v Inspecteur van de Belastingdienst Grote Ondernemingen te Amsterdam (C-190/95); Directive 2000/26/EC of the European Parliament and of the Council of 16 May 2000 on the approximation of the laws of the Member States relating to insurance against civil liability in respect of the use of motor vehicles and amending Council Directives 73/239/EEC and 88/357/EEC (Fourth motor insurance Directive)