In its main arguments the Commission underlines further, that determination of normal residence is a precondition for the imposition of penalties, and that a multiple tax results in being disproportionate to the gravity of the offence which concerns the temporary movement of vehicles in a Member State, and constitutes consequently a restriction on freedoms laid down by the Treaties and impedes the free movement of the residents of the Community in infringement of Directive 83/182/EEC.
In its main arguments the Commission underlines further, that determination of normal residence is a precondition for the imposition of penalties, and that a multiple tax results in being disproportionate to the gravity of the offence which concerns the temporary movement of vehicles in a Member State, and constitutes consequently a restriction on freedoms laid down by the Treaties and impedes the free movement of the residents of the Community in infringement of Directive 83/182/EEC.