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

  • ID: 4536394
  • Report
  • Region: Europe
  • 79 pages
  • Frost & Sullivan
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Non-discriminatory Market Policies Represent the Core of the Single EU Marketplace, Allowing Development of Domestic Legislation in Compliance with EU Standards

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?
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1. Executive Summary

  •     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

2. Research Scope, Objectives, Background, and Methodology

  •     Research Scope
  •     Research Aims and Objectives
  •     Key Definitions in the EU Legislation
  •     Passenger Vehicles-Segmentation
  •     Key Questions this Study Will Answer
  •     Research Methodology

 3. Passenger Vehicle Taxation Framework in the European Union

  •     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-Summary

4. Impact of the EU Taxation Policy-Polish Automotive Market

  •     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

5. Impact of the EU Taxation Policy-Romanian Automotive Market

  •     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

6. Growth Opportunities

  •     Growth Opportunity-Used Vehicle Sales Potential
  •     Strategic Imperatives for Used Vehicle Market Participants

7. Conclusions and Future Outlook

  •     Key Conclusions
  •     The Last Word-3 Big Predictions
  •     Legal Disclaimer

8. Appendix

  •     List of Exhibits
  •     Abbreviations and Acronyms Used
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