Publication details
Daně z motorových vozidel z hlediska evropského - abstrakt
| Title in English | Taxes on Motor Vehicles from the European Point of View |
|---|---|
| Authors | |
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | PFAMEI 2007 – Právní a finanční aspekty mezinárodní ekonomické integrace – Sborník abstraktů příspěvků I. ročníku mezinárodní konference |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Tax on motor vehicles; Temporal charge; Electronic road toll; Registration tax; Harmonization; European Union |
| Description | The article deals with taxes on motor vehicles and other forms and charges on vehicles in Europe. It describes the situation not only in the Czech Republic, but it tries to take down the progress in given area at the European level. We can expect the harmonization by the European Union in the sphere of taxes on motor vehicles, similar to harmonization of excises. This is the necessary condition to create Single European Market enabling fully competitive milieu. At the same time it is necessary to protect the environment; among others by the forms of taxes on motor vehicles leading to reduction CO2 emissions. Thinking about the other forms of taxation of motor vehicles, temporal charge and electronic road toll should be mentioned. In the long-term perspective we should expect, that the temporal charge will be replaced by the electronic road toll for all categories of vehicles. |