Cheval fiscal

Cheval fiscal ( French , literally translated "tax horse", abbreviation CV or cv , pl. Chevaux fiscaux ) is in France , Belgium, Spain ( caballo fiscal or potencia fiscal ), Italy ( cavalli fiscali (CF) or potenza fiscale ) and Greece ( φορολογήσιμοι ίπποι ) a key figure for determining the vehicle tax . The calculation in France is currently based on a formula that takes into account engine power and CO ₂ emissions. It is comparable to the term “ tax PS”, which is obsolete in Germany .

The CV are often confused with the French unit of measurement cheval-vapeur (literally translated as "steam horse", abbreviation ch , pl. Chevaux-vapeur ), which is very similar to German horsepower . Even colloquially, both are abbreviated identically as chevaux .

The number of CVs used to be included in the naming of car models, for example the Citroën 2CV , 7CV, 11CV, 15CV ( Traction Avant ) or the Renault 4CV .

In Belgium, the CV are not calculated according to a formula, but are set out in a table and only take into account the displacement.

Development of CV in France

1913

On January 1, 1913, a new calculation method came into force that took the revolutions into account: ${\ displaystyle CV = n \ times D ^ {2} \ times L \ times \ omega \ times K}$

n is the number of cylinders
D is the hole in centimeters
L is the stroke in centimeters
${\ displaystyle \ omega}$ are the revolutions per second
K is a coefficient for the number of cylinders ( single-cylinder engine 0.00020 / two-cylinder engine 0.00017 / four-cylinder engine 0.00015 / six-cylinder engine and engines with more cylinders 0.00013)

With this calculation method, the engines were usually rated higher than before. For example B. in Renault four-cylinder engines with 3562 cm³ displacement (90 mm bore, 140 mm stroke) until 1912 as 14 CV ( Renault Type CC ) and from 1913 as 16 CV ( Renault Type DJ ), and larger four-cylinder engines with 8495 cm³ displacement (130 mm Bore, 160 mm stroke) were classified as 35 CV ( Renault Type CF ) until 1912 and as 45 CV ( Renault Type DQ ) from 1913 .

1957

In 1957, the calculation of the tax bracket came into force using the following formula: ${\ displaystyle P _ {\ text {f}} = K \ times n \ times D ^ {2} \ times L \ times n}$

${\ displaystyle K}$ = 0.00015
n is the number of cylinders
D is the piston diameter in cm
L is the piston stroke in cm
n is a speed factor

Easier to calculate using the rule of thumb “Cubic capacity multiplied by 5.7294” (or 4.0106 for diesel engines).

1977

From 1977 on, a new formula applied: ${\ displaystyle P _ {\ text {f}} = m \ left (0 {,} 0458 {\ frac {V} {K}} \ right) ^ {1 {,} 48}}$

m depends on engine type 1 for gasoline engines and 0.7 for diesel vehicles
V denotes the displacement
K is an arithmetic mean of four speed coefficients

1998

Since 1998, the calculation has been based exclusively on carbon dioxide emissions in grams per kilometer and engine power in kilowatts: ${\ displaystyle P}$ ${\ displaystyle P _ {\ text {f}} = \ mathrm {{\ frac {Emission} {45}} + \ left ({\ frac {P} {40}} \ right) ^ {1 {,} 6} }}$

Two-wheelers

There is a separate CV table for two-wheelers, in which the values are determined solely depending on the displacement.

CV in Belgium

In Belgium , the CV is determined solely on the basis of the displacement :

from 0 to 750 cm³: 4
from 751 to 950 cm³: 5
from 951 to 1150 cm³: 6
from 1,151 to 1,350 cm³: 7
from 1,351 to 1,550 cm³: 8
from 1,551 to 1,750 cm³: 9
from 1,751 to 1,950 cm³: 10
from 1 951 to 2 150 cm³: 11
from 2151 to 2350 cm³: 12
from 2 351 to 2 550 cm³: 13
from 2 551 to 2 750 cm³: 14
from 2,751 to 3,050 cm³: 15
from 3 051 to 3 250 cm³: 16
...
from 8 851 to 9 050 cm³: 40

Individual evidence

^ René Bellu: Toutes les Renault. Des origines à nos jours . Éditions Jean-Pierre Delville, Paris 1979, ISBN 2-85922-023-2 , pp. 48 (French).
↑ gouvernement.fr: French legal text

[1] René Bellu: Toutes les Renault. Des origines à nos jours . Éditions Jean-Pierre Delville, Paris 1979, ISBN 2-85922-023-2 , pp. 48 (French).

[2] uvernement.fr: French legal text