Pthe project introduces a new model of taxation excise tax passenger motor vehicles. In the proposed system needs to be a change of tax unit volume of motor vehicle taxation unit of the automobile vehicle.
The law defines the rate for passenger cars and other motor vehicles intended for transportation of people in charge of heading 8703 according to uktzed (except motor vehicles specified in commodity positions 8702 according to the UCC FEA), including station wagons, racing cars, including a car that is not in accordance with legislation submitted to the internal Affairs bodies of Ukraine for the registration or renewal in connection with change of the vehicle model, which before conversion when importing answered headings 8704 according to the UCC FEA, and after the conversion corresponds to commodity item 8703 according to the UCC FEA.
So, the tax rate for the respective vehicle is determined by the formula: Rate = base Rate x For the motor x To age. In this formula, the base rate — the tax rate in EUR per one vehicle:
with the internal combustion engine with spark ignition and crank mechanism with the displacement up to 3000 CC — 50,0Euro;
with the internal combustion engine with spark ignition and crank mechanism with a cylinder capacity over 3000 CC, cm 100,0Euro;
with the internal combustion engine with compression ignition (diesel or paludicola) with displacement up to 3500 CC — 75,0Euro;
with the internal combustion engine with compression ignition (diesel or paludicola) with a cylinder capacity of more than 3500 cubic cm 150,0 Euro.
In the formula For the engine is a factor determined by dividing the volume of a cylinder of the internal combustion engine of the corresponding vehicle in cubic cm 1000 cubic cm in addition, age is a factor equal to the number of full calendar years from the year following the year of production of the respective car, prior to the determination by the tax rate.
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In addition, for new cars and cars used up to one full calendar year, the coefficient is 1, and for vehicles that were used more than 15 full calendar years, the coefficient is 15.
In addition, the tax rate for vehicles specified in commodity item 8703 90 10 10 according to the UCC FEA, has only the electric motors (one or more), is set at 1 Euro per 1 kW. hours capacity electric battery of such vehicles.
Also determined that the tax rate for vehicles specified in subheading 8703 10 18 00 (for vehicles driven only by an electric motor, one or more), 8703 90 10 90, 8703 90 90 00 according to uktzed (hybrid automobile car), is set at 100 Euro for 1 piece.
The law terminology used in the Tax code of Ukraine to the registration of vehicles brought into compliance with the law “On the National police”.
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