Brussels, 09/07/2003 (Agence Europe) - The European Commission has decided to refer the matter of vehicle registration in Denmark to the Court. During establishment in Denmark, a new resident must pay a registration tax of up to 108% of the value of the vehicle. According to the Commission, the March 1983 Directive on taxation of goods imported by private individuals only allows a tax covering the registration costs as such. The Danish tax is essentially a tax on consumption on top of the service itself, the Commission states in a press release. The Commission considers the arguments put to it by Denmark insufficient, after the reasoned opinion sent in January 2003. The Commission has, moreover, sent a reasoned opinion to Greece on the subject of the registration tax for lorry chassis. It has doubts about the legitimacy of the Greek system, which imposes taxes on second-hand chassis but not new chassis imported into Greece.