Court dismisses inspector's appeal, upholding court ruling that 2006 vehicle tax law lacks proportional taxation.

The Court of Appeal confirmed the lower court's decision to annul the tax authority's penalty and tax assessment against the plaintiff. The plaintiff successfully argued that the 2006 Vehicle Tax Act failed to provide proportional taxation for vehicles with identical engine capacities but different fuel consumption. Consequently, the court rejected the inspector's appeal and ordered the tax authority to pay the plaintiff's legal costs.