Text file: 9125.txt
author: K G
downvotes: 1
end consideration date: 2018-05-02
id: '9125'
number comments: 6
number views: 3690
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nMotor Vehicle Tax was introduced\
  \ in 1999 and is levied on motor vehicles falling under the individual tariff codes\
  \ of Chapter 87 of the Combined Nomenclature of the Customs Tariff, which are put\
  \ into circulation or registered for the first time in the territory of the Republic\
  \ of Slovenia, in accordance with the provisions of the Motor Vehicle Tax Act (Official\
  \ Gazette of the Republic of Slovenia, No. 72/06 - Official Consolidated Text, 9/10\
  \ and 40/12 - ZUJF; hereinafter referred to as the 'MVT Act'). The tax is based\
  \ on the selling price of each motor vehicle and does not include motor vehicle\
  \ tax and value added tax. The tax rate for cars depends on the CO2 emissions from\
  \ combined driving and the type of fuel used for propulsion. In addition to CO2\
  \ emissions and the type of fuel, other environmental components (EURO criteria,\
  \ particulate matter emissions) also influence the level of the tax. For motorhomes,\
  \ motorcycles and tricycles and quadricycles, the tax rate depends on the engine\
  \ power. A similar arrangement to that for cars with regard to the increase of the\
  \ tax rate on the basis of other environmental components is also in place for the\
  \ above motor vehicles.\nWith the entry into force of the Act on the Balancing of\
  \ Public Finances (ZUJF), an additional tax on motor vehicles was introduced in\
  \ 2012, which is also paid on the tax base (i.e. the sale price) of the motor vehicle.\
  \ The purpose of the additional motor vehicle tax was to impose an additional tax\
  \ on so-called luxury motor vehicles, which are generally also motor vehicles with\
  \ a larger engine capacity, and therefore the rate of the additional motor vehicle\
  \ tax depends on the engine capacity. The additional motor vehicle tax is levied\
  \ on the same motor vehicles and on the same tax base as the motor vehicle tax,\
  \ whereby the rate of the additional motor vehicle tax is set progressively, depending\
  \ on the engine capacity.\nIn view of the above, therefore, when motor vehicles\
  \ are subject to both the motor vehicle tax and the additional motor vehicle tax,\
  \ environmental components are taken into account for the determination of the tax\
  \ rate, in addition to the selling price of the vehicle, which is the tax base.\
  \ This means that the ZDMV, by taxing motor vehicles in this way, also pursues the\
  \ environmental objective of encouraging the purchase of vehicles with low CO2 emissions\
  \ and lower engine displacement.\nWith regard to the raised issue of the use of\
  \ motor vehicles with foreign number plates in the Republic of Slovenia and the\
  \ consequent unpaid motor vehicle tax, we would like to clarify that the obligation\
  \ to register motor vehicles is regulated by the Motor Vehicles Act (Official Gazette\
  \ of the Republic of Slovenia, No 75/17), which is under the competence of the Ministry\
  \ of Infrastructure. Pursuant to Article 27 of the said Act, vehicles whose owners\
  \ are resident or established in the Republic of Slovenia must be registered in\
  \ the Republic of Slovenia. Vehicles owned by foreigners who, on the basis of a\
  \ residence registration certificate or a permanent or temporary residence permit,\
  \ have a permanent or temporary residence in the Republic of Slovenia, or by citizens\
  \ of the Republic of Slovenia who have only a temporary residence in the Republic\
  \ of Slovenia, must also be registered in the Republic of Slovenia within 30 days\
  \ of the date on which their permanent or temporary residence is declared. With\
  \ regard to the analysis of the financial effects of the introduction of an additional\
  \ tax on motor vehicles under the ZUJF, we would like to clarify the following.\
  \ The state budget revenue from the additional tax on motor vehicles totalled EUR\
  \ 27.6 million in the years 2012 to 2017, or EUR 4.6 million per year. With the\
  \ exception of 2016, when it was 0.7% lower than in 2015, revenue has been increasing\
  \ every year. It can also be seen from the motor vehicle tax data that the average\
  \ CO2 emissions of vehicles registered for the first time are decreasing significantly,\
  \ which can be partly attributed to both the motor vehicle tax and the additional\
  \ motor vehicle tax, as the nature of both taxes is to tax more heavily the more\
  \ fuel-efficient vehicles, which in turn reduces the CO2 emissions.\nThe above shows\
  \ that the inclusion of an environmental criterion (CO2 emissions, engine capacity)\
  \ successfully pursues the environmental aspect of motor vehicle taxation (emission\
  \ reductions), adding that, in view of the successful pursuit of the environmental\
  \ objectives set, it may be appropriate in future to consider the possibility of\
  \ pursuing more stringent environmental objectives and to adapt the motor vehicle\
  \ tax accordingly, by including new or reformulating the existing environmental\
  \ criteria as a basis for the levying of the tax.\n "
response date: 2018-06-12
response due date: null
sent date: 2018-04-11
title: abolition of the motor vehicle mark-up rate
upvotes: 19
url: https://predlagam.vladi.si/predlog/9125
