Within two months, Poland and Portugal must change their rules on whether car registration tax (RT) can be included in the taxable amount of VAT, in order to conform with the harmonised EU VAT system. Following amendment, dealers selling registered vehicles at a price including the RT will no longer be able to include this duty within the taxable amount of VAT due on the vehicle’s sale. The change is justified because tax liability is not incurred on sale but rather when vehicles are registered and the dealer pays RT on behalf of the purchaser. The Commission’s view is that this case concurs with the European Court of Justice Judgment in Case C-98/05 involving broadly analogous vehicle taxes levied in Denmark.