In a number of particular situations, double taxation is unavoidable and cannot be mitigated by means of the two Directives referred to in points 3.3.1 and 3.3.2 or the case law of the Court.
An example is the taxation of a pleasure boat, which might be subject to a (registration) tax in Member State A because the boat bears the flag of that Member State. It is therefore registered in the naval registrars of Member State A, but the owner of the boat is also subject to a property tax on the pleasure boat in Member State B, which is his State of residence. In this case unrelieved double taxation arises since EU law does not prevent both Member States from levying charges or levies on the same pleasure boat.
Double taxation may also arise if an individual leaves his car permanently in the place where his holiday house is located. The car might have already been subject to registration tax when it was registered as new in the country of residence but the Member State where the holiday house is located would not be prevented from levying a second registration tax on that vehicle.
