declare that, by prohibiting the registration of passenger cars whose steering wheel is mounted on the right-hand side and/or requiring prior to registration that a steering wheel mounted on the right-hand side of a new passenger car or of a passenger car previously registered in another Member State be transferred to the left-hand side, the Republic of Lithuania has failed to fulfil its obligations under Council Directive 70/311/EEC (1) of 8 June 1970 on the approximation of the laws of the Member States relating to the steering equipment for motor vehicles and their trailers, Directive 2007/46/EC (2) of the European Parliament and of t ...[+++]he Council of 5 September 2007 establishing a framework for the approval of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles, and Article 34 of the Treaty on the Functioning of the European Union;

1. This Regulation shall apply to motor vehicles of category M1 as defined in Annex II to Directive 2007/46/EC (‘passenger cars’) which are registered in the Community for the first time and which have not previously been registered outside the Community (‘new passenger cars’).

establishing a system for reimbursing registration taxes for passenger cars registered in one EU country and then exported or permanently transferred to another EU country.

1. The amount of registration taxes to be refunded for a passenger car pursuant to Article 9 shall be in direct relation with its residual value and shall be equivalent to the amount of the residual registration taxes incorporated in its residual value.

(11) The amount to be refunded or levied by way of registration taxes for a particular passenger car should be directly related to the residual value of that car.

Where annual circulation taxes have been paid in the Member State of registration in respect of a passenger car which is subsequently exported outside the territory of the Community or moved to be permanently used within the meaning of Article 3(3) to the territory of another Member State, the former shall refund the residual amount of the tax, on the basis of calculations carried out in accordance with Article 3(1).