Judgment_paragraph 95 · European Commission v Ireland (C-552/15)

95On the other hand, as Ireland moreover acknowledges, the Court ruled in the order of 29 September 2010, VAV-Autovermietung (C‑91/10, not published, EU:C:2010:558), on the compliance with EU law of national legislation under which a person residing or established in one Member State who uses in that Member State a motor vehicle registered and hired in another Member State must, upon the first use of that vehicle on the road network of the first Member State, pay the full amount of a tax the balance of which, calculated according to the duration of the use of the vehicle on that network, is reimbursed, without interest, after that use has ended. After having recalled that, in order to be consistent with the principle of proportionality, the amount of such a tax must be calculated by taking account of the duration of the contract for hiring the vehicle concerned or the duration of its use on the road network in question and having found that, in the case in point, that legislation required payment of the full amount of the tax without taking account of the duration of the contract for hiring the vehicle or that of its use on the road network of the Member State concerned, the Court held that that legislation did not comply with EU law, in particular Articles 56 to 62 TFEU (see, to that effect, order of 29 September 2010, VAV-Autovermietung, C‑91/10, not published, EU:C:2010:558, paragraphs 26, 27 and 30).