Austria: fuel consumption tax

As of 2008 the first registration of a motor vehicle in Austria is not only subject to the tax on fuel consumption but also a so-called “CO2 malus” is levied by increasing the consumption tax in the case of vehicles with high emissions of CO2. While in the beginning the emissions limit was fixed in 180 grams per kilometer, in the meantime it has been gradually reduced to 150 g/km.

In 2001 the European Court of Justice ruled that the levy of this malus is not justified when a vehicle had already been registered in another EU country before being imported in Austria.
In summer 2013 the Austrian tax administration has implemented this sentence by changing its position with this regard. Vehicles already been registered in the UE when being imported in Austria will not be subject to the CO2 malus.

This decision is applied with retroactive effect. However, since the right to claim refund expires within a year, the tax can be claimed only for recent imports.
For the purpose of the repayment a claim must be filed with the Tax Office asking for a new calculation of the consumption tax. However, only the surtax will be refunded, not the consumption tax itself.Alessandro Pasut

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