《外国税制》程黎 范信葵 Chapter IX.pptVIP

2.1.2 Tax- and duty-free sales The creation of the single market meant the elimination of tax frontiers, which in the short term, was liable to harm certain sectors. 2.1.3 Taxation of heavy goods vehicles: Euro-vignette Directive The Directive harmonizes levy systems - vehicle taxes, tolls and charges relating to the use of road infrastructure - and establishes fair mechanisms for charging infrastructure costs to hauliers. 2.1.3.1 Vehicle taxes The Directive indicates which taxes are concerned in each individual country. Each Member State is responsible for adopting procedures for levying and collecting these taxes, which are charged by the Member State in which the vehicle is registered. 2.1.3.2 Tolls and user charges The Directive lists the conditions to be met by Member States wishing to introduce and/or maintain tolls or introduce user charges. 2.1.4 Passenger car related taxes This proposal for a directive provides for the restructuring of European Union (EU) countries’ passenger car related taxation systems with a view to improving the functioning of the internal market. It aims to remove the tax obstacles to permanently transferring passenger cars from one EU country to another. By restructuring the basis on which passenger cars are taxed, the proposed directive also aims to promote environmental sustainability in terms of carbon dioxide emissions. 2.1.4.1 Registration taxes Under the current situation, RTs can lead to double taxation in cases where citizens move their permanent residence from one EU country to another or when a second-hand car is brought in from another EU country. Since these taxes can therefore create obstacles to the free movement of citizens as well as lead to a fragmentation of the market for used cars, it is proposed to phase them out. 2.1.4.2 Refunding registration taxes The purpose of establishing a system for refunding some of the RTs charged when registering any passenger car which is to be exported or permanently transferred to a