Taxes required to return ISVs of imported second-hand cars



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The court sentenced tax and customs authorities to return a portion of the vehicle tax charged on the importation of a used car to a taxpayer, the Business Journal reported Wednesday. The decision comes at a time when Portugal is facing an infringement process opened by the European Commission.

Contact us | Imports of imported cars will decline in 2020

The question arises that the calculation of the tax does not take into account the age of imported vehicles. The Portuguese tax authorities argue that the measure is due to environmental problems and Brussels considers it to be discriminatory. At present, the national court also considers that the rule constitutes a direct violation of the community.

The European Commission considers that the imposition of the tax on imported cars constitutes a violation of Article 110 of the Treaty on the European Union, which prohibits a Member State from directly or directly applying indirect taxes on imported products higher than those imposed on similar domestic products.

The case is based on the German import in 2018 of a diesel car bearing a registration number 2017. During the import, AT sold about 5,500 euros of 39; ISV. The taxpayer went to court for not complying with the value and received the reason. He reimbursed the value of the tax plus compensatory interest for a total of 500 euros.


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