Government or non-government services clearly identified for this purpose and responsible in the Member States for issuing registration certificates for vehicles should have access to data included in SIS II concerning motor vehicles with a cylinder capacity exceeding 50 cc, trailers with an unladen weight exceeding 750 kg, caravans and vehicle registration certificates and vehicle number plates which have been stolen, misappropriated, lost or invalidated in order to enable them to check whether the vehicles presented to them for registration have been stolen, misappropriated or lost.

Regulation (EC) No 1987/2006 of the European Parliament and of the Council of 20 December 2006 and Council Decision 2006/000/JHA of . on the establishment, operation and use of the second generation of the Schengen Information System (SIS II) constitute the legislative basis for governing SIS II, which constitutes a shared database between Member States containing, inter alia, data on motor vehicles with a cylinder capacity exceeding 50 cc, data on trailers with an unladen weight exceeding 750 kg and caravans and data on vehicle registration certificates and vehicle number plates which have been stolen, misappropriated, lost or invalidat ...[+++]ed.

1. Before 1 June 2007 each Member State shall send the Commission, through the accustomed data-processing support, a list of the vessels of more than 15 metres overall length flying its flag and registered in its territory that it authorises to fish in the GFCM area by issue of a fishing permit.

In its case law, the Court of Justice has consistently found that each Member State is free to establish a registration tax, but that Article 90 requires the method of depreciation chosen by a Member State to assess the taxable value of a foreign second-hand car to reflect the real loss of value, to the effect that the tax applied to a car from other Member States does not exceed the residual tax incorporated in the value of similar vehicles already registered in the country.

This applies of course in the case of used vehicles purchased abroad which are not subject to Austrian VAT (because VAT has already been paid abroad when the vehicles are purchased new and first registered) and the 'NoVA' is therefore charged at the higher rate on such vehicles.

The laws of the Member States may nevertheless allow the latter, for a further two years, to refuse initial registration and subsequent registration on their territories of vehicles having a maximum net engine power of more than 74 kw.