Text file: 333.txt
author: yamast
downvotes: 4
end consideration date: 2010-01-19
id: '333'
number comments: 9
number views: 6533
proposal type: Competent authority response
response: 'Response from the Ministry of Finance

  The proposal relates to the taxation of motor vehicles through the Motor Vehicle
  Tax. The levy is regulated by the Motor Vehicle Tax Act (Official Gazette of the
  Republic of Slovenia, No 73/06 - officially consolidated text), which stipulates
  that the tax is payable on the first registration of a passenger motor vehicle in
  the Republic of Slovenia, as well as on the sale of a second-hand vehicle, or on
  the registration on the transfer of the vehicle to a new owner. The levy is therefore
  in the nature of a so-called registration tax. Under the current regime, since 2004
  the law provided for an exemption from the tax for motor vehicles with CO2 emissions
  of up to 110 g/km, but the exemption expired on 31 December 2009. Despite this exemption,
  the share of such vehicles among newly registered vehicles is still extremely low,
  at less than 1%. The National Assembly of the Republic of Slovenia has just approved
  an amendment to the Motor Vehicle Tax Act, which will significantly change the way
  in which the level of this levy is determined. Until now, the motor vehicle tax
  has been levied only on the value of the motor vehicle, but now the tax rate will
  be determined by the CO2 emissions and the emission level of the engine, expressed
  in Euro standard, and the tax will still be levied on the value of the motor vehicle.
  One of the main objectives of the amendment was precisely to establish environmental
  criteria for the levy. Therefore, when the amendment was being drafted, the proposal
  to introduce a zero rate or exemption for electric and other alternative fuel vehicles
  (e.g. hybrids) was also considered. However, the prevailing view was that the tax
  is primarily a fiscal instrument and it is therefore appropriate that all similarly
  situated taxable persons should in principle pay it. Thus, the law maintains mainly
  exemptions of a social nature or exemptions for vehicles for special public purposes.
  As regards the exemption for electric and hybrid motor vehicles, the view was taken
  that such vehicles are also subject to the tax, which is very low, at only 0.5%
  or 1% for diesel vehicles, taking into account the fact that the production of electricity
  also generates certain unwanted emissions, and it was considered that even if the
  purchase price of such vehicles were slightly higher, the tax would still be very
  low at these tax rates. It is considered that the newly introduced low tax rate
  is, for the time being, an appropriate incentive measure also for the purchase of
  vehicles with emissions below 110 g CO2 /km.   '
response date: 2010-02-01
response due date: null
sent date: 2009-12-18
title: Tax on (electric, hydrogen...) vehicles abolished
upvotes: 15
url: https://predlagam.vladi.si/predlog/333
