Vehicle taxation
The vehicle taxation includes all taxes, the one relating to the authorization and / or operation of motor vehicle traffic. These can be one-time, recurring or usage-dependent.
The levying and amount of the levy are determined by the state
- fiscal reasons
- economic policy reasons (e.g. exemption from tractors or aircraft)
- environmental reasons (e.g. progressive taxation according to engine size or pollutant emissions)
- trade policy reasons (e.g. EU customs on vehicles from non-member states)
species
- Registration tax / registration tax (once when buying a new vehicle, for example in the Netherlands and Denmark)
- Motor vehicle tax (recurring taxation, usually annually)
- Mineral oil tax (consumption-dependent)
- Car insurance tax (for example in Denmark)
- Component taxation ( e.g. lighting tax in Germany or battery tax in Denmark)
- Tolls , vignettes and road duties (for example, the kilometer-dependent péage in France for the use of motorways, the vignette that is independent of the kilometer in Switzerland or the bridge tax in Denmark)
Web links
- COM / 2005/0261: Proposal for a Council Directive on the taxation of passenger cars, registration and vehicle taxation in the EU (as an environmental governance instrument)
- Mineral oil taxation in the EU and other countries (PDF file; 5.7 MB)
