In a written answer on 20 July 2026, Executive Vice-President Stéphane Séjourné told the European Parliament that EU vehicle classification rules for approval do not bind Member States' taxation or customs treatment, leaving them free to tax the same vehicle differently. The response, to a question by Merja Kyllönen (The Left, Finland), addresses concerns that Finland's recent administrative shift – effectively reclassifying large pickups like the Ram 1500 from light commercial (N1) to passenger cars (M1) for registration – distorts the internal market.
Séjourné stressed that Regulation (EU) 2018/858 sets harmonised criteria for vehicle categories only for approval and market surveillance. For taxation, Member States retain large discretion and may change tax levels or calculation methods, as long as they respect the Treaty principle of non-discrimination (Article 110 TFEU). He also noted that tariff classification under the EU Combined Nomenclature follows its own rules, with specific guidance already adopted for pick-up vehicles in 2019.
The answer contains no concrete proposals for further harmonisation or legislative clarification. It acknowledges the divergence but frames it as lawful, signalling no immediate Commission action to align national practices. The response impacts four key stakeholders: EU vehicle manufacturers, who face fragmented market access; Finnish authorities, whose restrictive interpretation is effectively endorsed; EU consumers, who may face higher taxes on pickups; and the Commission itself, which avoids new regulatory burden. The cleavage is between national fiscal sovereignty and internal market coherence, with the Commission siding with Member State discretion over uniform classification.