The Tax Authorities had imposed a lessor full vehicle registration tax for 16 vehicles that were registered under the special provisions for proportionate vehicle registration tax with the following reasoning:
* Egenfinansieringen oversteg 30 %
* Leasingaftalerne indeholdt tilføjelser, som ikke var godkendt af SKAT
* Leasingaftalen var ophørt før tid uden for ét af de i storkundeaftalen godkendte vilkår for førtidig ophør
Landsskatteretten fandt samlet set ikke, at tilladelserne til betaling af forholdsmæssig registreringsafgift var bortfaldet,
eller at SKAT var berettiget til at opkræve fuld registreringsafgift.
Landsskatterettens afgørelse får betydning for Motorstyrelsens fremtidige administration af forhåndsgodkendte
leasingaftaler, herunder hvilke krav Motorstyrelsen kan kræve til indholdet af en leasingaftale.
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