The European Commission has decided to refer Portugal to the Court of Justice of the European Union for its failure to amend registration tax rules for imported second-hand vehicles. Under Portuguese law, the calculation of the taxable value of second-hand vehicles introduced into Portugal from another Member State does not take into account the real value of the vehicle.

No depreciation is taken into consideration before the vehicle is one year old and no further depreciation is taken into account of for vehicles older than five years. This may result in higher taxation for imported vehicles than for domestically purchased vehicles.

Press release

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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