He cannot be seen as being in an employment association with the undertaking, nor can he be seen as an individual/self-employed professional to whom the Finnish vehicle tax law refers to.
Zato se zanj ne more šteti, da je v delovnem razmerju s podjetjem, ravno tako ne more biti obravnavan kot samostojni/samozaposleni poslovni subjekt, na katerega se nanaša finski zakon o davku na motorna vozila.