Annex II Conditions for the application of a refund of registration tax for vehicles permanently moved to another Member State
BE || Full refund of registration tax for vehicles transferred to another Member State within six months of their registration provided the vehicle is permanently registered in that other Member State.
DK || Section 7 of the Registration Tax Act lays down the detailed rules on the refund of registration tax paid on export, i.e. where the vehicle is removed from the register in Denmark with a view to its export to another Member State or to a non-EU country. The amount of the refund is fixed at the amount of the registration tax payable if an identical vehicle were imported from abroad. 15% of the amount of tax calculated in this way is deducted, with a minimum of DKK 7 500 in the case of private cars. The amount of the registration tax that can be refunded is calculated on the basis of the vehicle’s original price in Denmark compared with the current market price. This is the normal price of the vehicle including VAT and registration duty when sold to a person in Denmark. It corresponds to the price a Danish dealer can ask for an equivalent vehicle in a condition fit for registration, including VAT, the dealer mark-up and registration tax.
ES || The basis of refund is constituted by the market value of the vehicle at the moment of dispatch, without it being possible to exceed the value that results of the application of the valuation tables of used vehicles. The rate of the refund will be the one which was applied when the tax was charged. The amount of the refund cannot be superior, in any case, to the amount initially paid.
NL || A refund of the residual tax amount is granted, if the registration tax was due after 15 October 2006. Use of fixed scales.
AT || Calculation of the up-to-date value in relation to the initial (or original) value.
PL || Any entity which acquired the right to have the disposal of a car as its owner and carrying out an intra-Community delivery of that car (with paid excise duty) which is not registered in the territory of Poland, may apply for excise duty drawback. Such entity must apply for excise duty drawback to the head of custom office (within 1 year of the intra-Community delivery) along with bill of lading, duty documents, invoice, specification of delivery or any other documents related to this delivery. As a rule excise duty drawback takes place within 30 days from the day of filing the application to the head of customs office. Only in particular cases this date may be extended to 90 days.
PT || The refund is determined according to the length of time between the issuance of the Portuguese registration plate and the date at which the taxpayer submits the application to get the refund: · Refund of 75% in the first year, 50% in the second year and 25% in the third year. · In addition, the application should be submitted within one year of the date on which the vehicle was exported.
RO || The refund is granted at the removal from the national fleet. If a vehicle for which the registration tax has been paid in Romania is then removed from the national fleet, the taxpayer who paid the fee is refunded the residual value. Residual value is the tax that would have been paid for that car if the car had been registered at the time of removal from the national fleet.
SI || The amount of the tax refund is calculated according to actual paying tax data in the Republic of Slovenia and use of motor vehicle period data in the Republic of Slovenia in this manner that for every beginning year (the date of the first registration of the motor vehicle) of the use of motor vehicle in the Republic of Slovenia, the tax amount is reduced for 10%.
FI || The tax refund system came into force in Finland beginning 2010. The tax refund can be granted for a vehicle that has been taxed in Finland as of 1 April 2009. The amount of the refund is determined in the same way as the registration tax. The general price of a vehicle is determined by using the information concerning prices of vehicles on the market. The amount of refund is calculated on the basis of the vehicle’s general price by using the effective tax rate, which is based on the CO2-emissions of a vehicle. Vehicles must be in a roadworthy condition when the use in Finland ends and shall be registered in a vehicle register abroad. As an administration fee, 300 euro is deducted from the refund. No refund is granted if, after this deduction, the amount to be refunded is less than 1 000 euro. A refund is not granted if a vehicle has been taken into use (= registered) for the first time more than ten years ago.
