Registration duty on Ferrari

Case no. 125/2014
Judgment delivered on 21 October 2015

A
vs.
The Danish Ministry of Taxation

In 2004, a car owner purchased a Ferrari Enzo and had it registered in Germany. In 2005, the owner drove the car at events on public roads in Denmark with trade plates.

The case concerned whether this made the car owner subject to pay registration duty.

The car owner claimed that the car had not been purchased for use on public roads and could not be registered, and that he was accordingly not liable to pay registration duty. He also argued that he had duly used the car with trade plates and that the use of the car could be regarded as trivial.

The Supreme Court held that he was liable to pay registration duty.

The High Court had reached the same conclusion.