Skatteministeriet indbragte afgørelsen for Østre Landsret, som gav Skatteministeriet medhold i, at de pågældende køretøjer udgjorde investeringsgoder, og omgjorde Landsskatterettens afgørelse ved dom af 16. december 2003.
Skatteministeriet lodged an appeal against that order before the Østre Landsret (Eastern Regional Court), which, as it took the view that the relevant vehicles were capital goods, reversed the order of the Landsskatteret by judgment of 16 December 2003.