The traffic tax (also traffic tax ) is a tax that is levied on participation in legal and commercial transactions. It ties in with the transfer of goods in legal transactions , i.e. the exchange of services on the basis of legal transactions under civil law , and not with mere real acts such as consumption or expenditure, but also with processes such as B. stopping a motor vehicle.
Types of transaction taxes:
- Right-hand traffic tax
- Exchange tax as of January 1, 1992
Special features: The attribution of German motor vehicle tax to traffic or property taxes is controversial. An assignment to the former suggests a very broad application of the term traffic, both in the actual legal sense of the legal traffic of goods and assets, as well as in the colloquial sense of real traffic (use of roads - derived from road tolls), more precisely the provision of one Means of transport, which can also serve the movement of goods or services, but does not have to be.