Taxation of Vehicles According to Emissions of Carbon Dioxide

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00210320" target="_blank" >RIV/62156489:43110/13:00210320 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Taxation of Vehicles According to Emissions of Carbon Dioxide
Original language description
The taxation of road vehicles can be seen as a property tax, business tax, or environmental tax. The current perspective of this tax is undoubtedly its focus on the environmental damage caused by operation of motor vehicles. Inclusion of road tax among other taxes and past efforts of the European Commission suggest that there is an attempt to modernize and harmonize the traditional concept of taxation of road vehicles in the European Union member countries. In European Union member countries there are still considerable differences in approach and implementation of taxation of motor vehicles. If the tax would have to fulfill any other functions over the standard property tax, it is necessary to examine possible effects of differences in road tax in European Union member countries and address found negative effects on the central level. This makes possible to avoid distortions in the single European market, or any other violation of principles of the European Union.
Czech name
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Czech description
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Project
<a href="/en/project/TD010219" target="_blank" >TD010219: Software which takes into account the environmental principles of the taxation of road vehicles in the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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