ACEA Tax Guide 2002
This document is the 2002 edition of the study carried out periodically by the Association of European Automobile Manufacturers.
It gives an overview of specific taxes that are levied on motor vehicles. These include in particular :
- Taxes on acquisition: taxes paid once only, by each vehicle owner, for each
vehicle purchased and entered into service (sales tax, registration tax)
- Taxes on ownership: taxes paid annually, regardless of how the vehicle is
- Taxes on motoring: taxes on the sale of fuels.
The following chapters review these taxes as they appear in the fifteen Member States of the European Union and in the countries of the European Free Trade Association.
These chapters have been compiled according to the information available for each country in December 2001.
We wish to extend our sincerest appreciation to the national associations of motor vehicle manufacturers for their major and steady contribution in the compilation of this work.
This information was presumed to be correct at the time of publication. However, ACEA is not responsible for any inconsistencies or errors in the data.
Reproduction of (parts of) this information or related documents is not permitted without the prior written consent of ACEA. Whenever reproduction is permitted, ACEA shall be referred to as source of the information.