ACEA Tax Guide 2016
This is the 2016 edition of the annual Tax Guide issued by the European Automobile Manufacturers’ Association (ACEA). It gives an overview of specific taxes that are levied on motor vehicles. These include taxes on acquisition (VAT, sales tax, registration tax), taxes on ownership (annual circulation tax, road tax) and taxes on motoring (fuel tax).
Traditionally, the ACEA Tax Guide covers the member states of the European Union as well as other European countries such as Switzerland, Iceland, Norway and Turkey.
Considering the increasing globalisation of the automotive sector and the growing importance of other markets, we have decided to extend the scope of the Tax Guide to countries such as Brazil, China, India, Japan, South Korea, Russia, and the United States.
We are most grateful for the help we received from the national associations of motor vehicle manufacturers in all these countries in collecting up-to-date information.
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.