ACEA Tax Guide 2003
This document is the 2003 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 used.
- 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, the countries of the European Free Trade Association as well as the Czech Republic, Slovakia and Hungary.
These chapters have been compiled according to the information available for each
country in December 2002.
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 the content of this document is not permitted without the prior written consent of ACEA. Whenever reproduction is permitted, ACEA shall be referred to as source of the information. Quoting or referring to this document is permitted provided ACEA is referred to as the source of the information.