WILL THE NEW TAX REDUCE THE AIR POLLUTION?!
➢ TAX & BUSINESS ENVIRONMENT (16.12.2019)
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WILL THE NEW TAX REDUCE THE AIR POLLUTION?!

The new Law on Motor Vehicle Tax is in legislative procedure, whereby in accordance with the practices of the European Union member states, the motor vehicle tax, apart from considering their value, would also be calculated on the grounds of average carbon dioxide (CO2) emission, expressed in grams per kilometer. This method of taxation of the road automobiles represents a novelty in our tax system. Namely, there was no special motor vehicle tax to date, and the passenger automobiles were treated as excise goods, subject to excises, only on the grounds of their value.

With the Law on Excises (“Official Gazette of the RNM” no. 108/19 and 143/19), which should start to apply from 1 January 2020, the passenger automobiles are not subject to tax. For this reason, the current passenger automobile excise will be “replaced” with the motor vehicle tax. The proposed text of the new Law on Motor Vehicle Tax should regulate the taxation of the motor vehicles that are intended for use on the territory of our country…