Abstract
The article deals with the tax on motor vehicles in relation to the different principles of taxation of trucks in selected EU countries. There is a system of taxation in each EU country and the level of taxes and fees itself vary. As carriers carrying out road freight not only on closed national markets, but they are engaged in road transport on a common international market, it is important for the competitiveness to analyze the level of the use of transport by tax in foreign countries. The goal of article is to compare tax rates, regarding the particular semi-trailer and also point to significant differences concerning the principles of taxation but also the level of the tax rate itself in selected EU countries.
Highlights
Motor vehicle tax is not united in EU countries, which means that each country determines its principles and applied in different ways
It is necessary to deal with EU legislation which is gradually seeking to remove any obstacles in the Member States that hinder the completion of the internal market [23] [24]
Despite Directive 1999/62 / EC of the European Parliament and of the Council laying down minimum rates for motor vehicle tax, in some EU countries, the tax rate and the minimum threshold are still not yet in place
Summary
The article deals with the tax on motor vehicles in relation to the different principles of taxation of trucks in selected EU countries. There is a system of taxation in each EU country and the level of taxes and fees itself vary. As carriers carrying out road freight on closed national markets, but they are engaged in road transport on a common international market, it is important for the competitiveness to analyze the level of the use of transport by tax in foreign countries. The goal of article is to compare tax rates, regarding the particular semi-trailer and point to significant differences concerning the principles of taxation and the level of the tax rate itself in selected EU countries
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