Motor vehicle in the UStG

The intra-community acquisition of vehicles is regulated in § 1 b UStG. The income tax will be extended to the acquisition of new vehicles by non-entrepreneurs as well as all private individuals. Vehicles i. S. d. § 1 b UStG are motor-driven land vehicles, watercraft and aircraft.

Ein Fahrzeug gilt gem. § 1 b III UStG als neu, wenn es noch nicht länger als 6 Monate vor Erwerb in business genommen wurde (weitere Kennzeichen siehe § 1 b III UStG). Die Besteuerung der Kraftfahrzeugverkäufe innerhalb der EU erfolgt grundsätzlich nach dem Destination principle. Gem. § 2a UStG werden Lieferanten neuer Kraftfahrzeuge innerhalb des Gemeinschaftsgebietes, die keine Unternehmer sind, als Unternehmer behandelt.
According to § 15 IV a UStG, the vehicle supplier has the option of deducting input tax. Since 1922 motor vehicles have been taxed as compensation for the use of public roads (principle of equivalence). However, the motor vehicle tax is also increasingly influenced by environmental aspects. The federal states are entitled to the revenue of around € 7.3 billion (2003). The subject of the KraftSt is the keeping of a motor vehicle for use on public roads, regardless of its actual use. Vehicle ownership is linked to approval.

The debtor of the KraftSt is the person to whom the vehicle is registered. Vehicle trailers, the allocation of a red license plate or illegal use of vehicles are also taxable. Low-emission passenger cars (Euro 4 standard as well as 3-liter and 5-liter cars) were exempt from the KraftStat until 2005. The basis for assessment is either the displacement (for cars with reciprocating engines) or the maximum permissible total weight (for trucks or vehicles with Wankel engines). A differentiated tariff system applies: from 2004 petrol engines / diesel engines of the Euro 2 standard are subject to a tax of € 6.75 / € 15.44 per 100 cm3. Petrol engines / diesel engines of the Euro 1 standard are subject to a tax of € 15.13 / € 27.35 per 100 cm3 displacement from 2005.
The higher rates for diesel engines are intended to compensate for the lower mineral oil tax burden. Higher rates apply to high-pollution vehicles. The power tax is determined by the tax office by means of a written tax assessment. It has to be paid for one year in advance. The KraftSt can also be paid for shorter periods (six months, three months) with a surcharge. Since the motor tax is also levied on commercial vehicles, transport companies or forwarding agents can be more heavily burdened in a cross-border comparison.

For commercial vehicles with a total weight of more than 3,500 kg, the fuel tax is differentiated according to pollution classes and noise classes. For vehicles with a total weight of over 15,000 kg, the maximum motor tax is € 1,789.52. For commercial vehicles, the motor tax was reduced significantly to compensate for competitive disadvantages in the EU. At the same time, the aim is to harmonize traffic-specific taxes and charges.

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