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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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Austria: regulations about tax on fuel consumption

Regulations about fuel consumption tax. In Austria recently the tax authorities have launched a campaign aiming at detecting violations of rules regarding the tax on standard fuel consumption (NoVA). When first having registered his/her car in Austria, the owner has to pay the tax on standard fuel consumption amounting to 16% of the purchasing price at the most. The tax is paid to the car dealer who has to transfer it to the tax office.

Cars circulating with foreign licence numbers are considered cars used in Austria as long as the contrary is not proven. The use of a car in Austria equals the first registration. In case of doubt, cars with a foreign licence number driven in Austrian territory by persons with their headquarter/ residence in Austria are considered cars used in Austria. The user is the person having an advantage by driving the car and can be the owner or the lessee. If the user has his residence in Austria, he/she must prove that the location of the car is permanently abroad. If this prove cannot be given, the car can be used in Austria only for one month, otherwise the NoVA is due.

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