Tax and Import
Annual Road Tax on the Same Car in Six Countries
Annual vehicle taxation is the clearest example of a cost that has nothing to do with the car and everything to do with the address. A...
Section 05
Tax and Import
Duty, value added tax, registration and the annual charges, which differ more between countries than the cars do.
Tax and Import
Running a Supercar Through a Company
Putting a car of this value through a company is taxed as a benefit rather than treated as a cost, and the two largest European systems...
Tax and Import
The Cities That Lock Older Supercars Out
There is no European policy on historic vehicles in low emission zones, and the absence is the story. Germany excludes recognised historics...
Tax and Import
Importing a Car Into the European Union: Duty and VAT
The figure everyone quotes for bringing a car into the European Union is 10 per cent. That is the customs duty, it is correct, and on a...
Tax and Import
Type Approval and Individual Approval for a Grey Import
A car built for another market cannot simply be registered on arrival. Without valid UK type approval it has to pass an Individual Vehicle...
Tax and Import
The Countries That Add a Tax for Being Expensive
Several countries tax a car for being expensive, and no two do it the same way. France caps an emissions penalty at 80,000 EUR, reached...
Tax and Import
Where Registration Tax Costs More Than the Car
In most countries registration tax is a percentage that stings. In two it is the largest single number in the transaction. Danish brackets...
Tax and Import
How Long You May Drive Your Own Car Abroad
Taking a car abroad for a season is a customs question, not a driving one. A vehicle registered outside the European Union may be used...
Tax and Import
The Twenty Five Year Rule and the Show or Display Exemption
The rule everyone knows is the one that is most often misapplied. Under 49 CFR 591.5(i), a motor vehicle may be imported outside the...
Tax and Import
The VAT Margin Scheme, and Why Two Identical Cars Cost Different Amounts
Two identical used cars, same specification, same mileage, same screen price. One is sold under the VAT margin scheme and the other on a...