International fleet guide: Car taxation in 16 countries


Global warming may change the landscape. It is certainly impacting the automotive industry, where environmental performance is becoming a major influence. Car taxation has started to be used as a policy instrument to make consumers factor in the environmental performance of a car in the purchase decision or lease decision.

This new phenomenon is causing, for the time being, primarily Western European countries to include CO2 emissions into their car taxation systems. In light of these developments, Fleet Europe and PricewaterhouseCoopers have collaborated to update taxation system information for 16 western European countries and to map the different tax systems applicable to the use and leasing of cars in the broad sense of the term. A similar update for eastern European countries is planned for 2009.

Thanks to the input of subject matter specialists in the PricewaterhouseCoopers Global Automotive Network, additional topics related to car taxation are addressed in this volume.

In the first part, we cover general topics:

  • The impact of CO2 legislation on car manufacturers and fleet customer behaviour
  • The latest update on 'green' car taxation in the EU
  • Change in place of supply of services for VAT: impact on cross border leasing
  • Auto downstream: knocking on the future's door
  • Chinese car prospects in Europe
  • The dark side of fleet management: increasing model diversity

The second part is comprised of updated detailed information on 16 countries and covers the following areas:
  • Car registration
  • Car taxation
  • Direct taxation
  • VAT
  • Accounting
  • Company cars
  • Future developments



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Contacts
Global
Stephen D'Arcy
Global automotive sector & advisory leader
Tel: +1 (313) 394 6755
Rick Hanna
Global and USA automotive assurance leader
Tel: +1(313) 394 3069
Horst Rättig
Global and German automotive tax leader
Berlin, Germany
Tel: +49 (30) 2636 5301
 

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