EU Vehicle Taxation Policy and its Impact on Used-Car Imports in New Member Countries

EU Vehicle Taxation Policy and its Impact on Used-Car Imports in New Member Countries

Non-discriminatory Market Policies Represent the Core of the Single EU Marketplace, Allowing Development of Domestic Legislation in Compliance with EU Standards

RELEASE DATE
02-May-2018
REGION
Europe
Research Code: 9AB2-00-B9-00-00
SKU: AU01670-EU-MR_21837

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Description

This study provides an overview of EU taxation policies within the 28 member states and explains the main principles of a non-discriminatory nature of taxation regulations within the common economic space of the European Union. It illustrates the domestic taxation regulations of each EU member state, by providing a description of taxation bases on acquisition of a car (e.g., VAT and registration tax) and ownership-related taxes (e.g., circulation tax). The analysis also presents a comparison between taxation on new and used passenger vehicles in the EU as well as provides case studies of evolution of taxation regulations and its impact on the automotive markets in Poland and Romania after their accession to the Union. The base year of the study is 2016, with historical overview from 2001 (unless other time frames are provided). The vehicle types covered in the report are passenger vehicles (PV).

Research Scope

The aim of the study is to provide an overview and understanding of the vehicle taxation principles in the European Union as a common economic area. This report outlines the taxation frameworks for imported passenger vehicles within EU member states and suggests appropriate growth strategies for participants involved in the automotive market in the European Union.


Research Highlights

  • Explain the EU vehicle taxation framework and its principles
  • Identify methods of vehicle taxation in member states of the EU
  • Define key types of taxes consisting of the EU vehicle taxation regulations (e.g. registration tax, circulation tax, VAT) and basis of their calculation in every member state
  • Analyse development of automotive markets of recent EU members—Poland and Romania
  • Investigate impact of the EU taxation policies on the recently joined member states and identify evolution patterns of these automotive markets, while providing a before-and-after analysis of the state’s accession to the EU
  • Develop recommendations and outline growth opportunities for participants functioning in the vehicles sales sector within the EU

Key Issues Addressed

  • What are the key principles and challenges of the European Union’s taxation framework?
  • How are taxation regulations being developed in particular countries belonging to the EU?
  • How have the Polish and Romanian automotive markets been developing over time, prior to accession to the EU and what changed after the countries joined the Union?
  • What are the regulations of new and used vehicle taxation in the EU?
  • What are the potential growth strategies for the used vehicles market in the European Union?

Table of Contents

Executive Summary—Key Takeaways

Executive Summary—Key Principles of Taxation in the European Union

Executive Summary—EU Taxation in New and Used Vehicles

Executive Summary—Change of Taxation Policies in Poland

Executive Summary—Change of Taxation Policies in Romania

Executive Summary—Challenges of the Legislation

Research Scope

Research Aims and Objectives

Key Definitions in the EU Legislation

Passenger Vehicles—Segmentation

Key Questions this Study Will Answer

Research Methodology

Vehicle Taxation—EU Legislation Overview

New Vehicle Taxation—Intra-community Acquisition of New Cars

Used Vehicle Taxation—Intra-community Acquisition of Used Cars

Vehicle Taxation—Registration Tax

Vehicle Taxation—VAT

Vehicle Taxation—Examples of Taxes in Member States, 2016

Vehicle Taxation—Examples of Taxes in Member States, 2016 (continued)

Vehicle Taxation—Examples of Taxes in Member States, 2016 (continued)

Vehicle Taxation—Examples of Taxes in Member States, 2016 (continued)

Vehicle Taxation—Examples of Taxes in Member States, 2016 (continued)

Vehicle Taxation—Examples of Taxes in Member States, 2016 (continued)

Vehicle Taxation—Examples of Taxes in Member States, 2016 (continued)

Vehicle Taxation—Summary

Vehicle Taxation—Summary (continued)

Poland—Economic Trends

Poland—Passenger Vehicle Sales and Production

Poland—Passenger Vehicle Production

Poland—New Passenger Vehicle Registrations

Poland—Used Passenger Vehicle Imports

Poland—Passenger Vehicle Parc

Poland—Used Passenger Vehicle Imports: Brand Structure

Poland—Used Passenger Vehicle Imports: Origin and Segmentation

Poland—New Passenger Vehicle Registrations: Local and Imported

Poland—Domestic Passenger Vehicle Production

Poland—Passenger Vehicle Market: Automotive Value Chain

Romania—Economic Trends

Romania—Passenger Vehicle Sales and Production

Romania—Passenger Vehicle Production

Romania—New Passenger Vehicle Registrations

Romania—Used Passenger Vehicle Imports

Romania—Passenger Vehicle Parc

Romania—Used Passenger Vehicle Imports: Brand Structure

Romania—Used Passenger Vehicle Imports: Origin and Segmentation

Romania—New Passenger Vehicle Registrations: Local and Imported

Romania—Domestic Passenger Vehicle Production

Romania—Passenger Vehicle Market: Automotive Value Chain

Growth Opportunity—Used Vehicle Sales Potential

Strategic Imperatives for Used Vehicle Market Participants

Key Conclusions

The Last Word—3 Big Predictions

Legal Disclaimer

List of Exhibits

List of Exhibits (continued)

List of Exhibits (continued)

List of Exhibits (continued)

Abbreviations and Acronyms Used

The Frost & Sullivan Story

Value Proposition—Future of Your Company & Career

Global Perspective

Industry Convergence

360º Research Perspective

Implementation Excellence

Our Blue Ocean Strategy

Related Research
This study provides an overview of EU taxation policies within the 28 member states and explains the main principles of a non-discriminatory nature of taxation regulations within the common economic space of the European Union. It illustrates the domestic taxation regulations of each EU member state, by providing a description of taxation bases on acquisition of a car (e.g., VAT and registration tax) and ownership-related taxes (e.g., circulation tax). The analysis also presents a comparison between taxation on new and used passenger vehicles in the EU as well as provides case studies of evolution of taxation regulations and its impact on the automotive markets in Poland and Romania after their accession to the Union. The base year of the study is 2016, with historical overview from 2001 (unless other time frames are provided). The vehicle types covered in the report are passenger vehicles (PV).--BEGIN PROMO--

Research Scope

The aim of the study is to provide an overview and understanding of the vehicle taxation principles in the European Union as a common economic area. This report outlines the taxation frameworks for imported passenger vehicles within EU member states and suggests appropriate growth strategies for participants involved in the automotive market in the European Union.

Research Highlights

  • Explain the EU vehicle taxation framework and its principles
  • Identify methods of vehicle taxation in member states of the EU
  • Define key types of taxes consisting of the EU vehicle taxation regulations (e.g. registration tax, circulation tax, VAT) and basis of their calculation in every member state
  • Analyse development of automotive markets of recent EU members—Poland and Romania
  • Investigate impact of the EU taxation policies on the recently joined member states and identify evolution patterns of these automotive markets, while providing a before-and-afte
More Information
No Index No
Podcast No
Author Ivan Kondratenko
Industries Automotive
WIP Number 9AB2-00-B9-00-00
Keyword 1 EU Vehicle Taxation
Is Prebook No
GPS Codes 9800-A6,9883-A6,9AF6-A6