The Commission has formally requested Portugal to amend its legislation on the taxation of imported second-hand vehicles.

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 in the case of vehicles older than five years. This may result in higher taxation than that applied to domestically purchased vehicles.

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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