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This article was published on 6 November 2015 at 17:47.
The last modification is of November 7, 2015 at 12:02.
“The Volkswagen Group will ensure the balance of any more taxes.” He wrote the CEO, Matthias Muller, the finance ministers of all 28 EU countries, asking them to send the bill directly to the automaker, clearly not to “disturb” customers who may already enraged by the scandal of emissions. But in reality it will not be so simple: we must follow the national laws of more than 19 different countries (including Greece, normally singled out by the Germans for having rigged the public accounts), those whose car taxation system is linked – in various ways – the levels of CO2 emitted to the exhaust. These individual countries are joined by the EU itself.
The problem of tax evasion erupted last Wednesday, November 4, when the Volkswagen group has stated that there are irregularities, not only in the emissions of nitrogen oxides ( until then, the sun in the center of the scandal broke in mid-September), but also on those of carbon dioxide. Which are those which in the last decade 20 European states commensurate in whole or in part the tax on the car, to achieve the goals of reducing CO2 emissions by 2020 set by the EU (the area of the world that has been more active on this front, while the non-European powers have given priority to other substances). When the new tests on the cars of the Volkswagen group will detect officially CO2 levels higher than those reported so far, will start the obligation to pay the difference calculated according to the new levels.
The fees commensurate with the CO2 may be those which weigh on the purchase or those which affect the possession. In Italy, they are respectively the IPT and the car tax, but the problem does not arise, because the first tribute is commensurate with the maximum power of the engine, according to the Euro class of polluting emissions (including CO2 does not fall) and the power itself. The only problem that arises in Italy is very limited, because it is about those little incentive disbursed in 2012-2013 (belonged out underneath certain thresholds of CO2, but the rules were strict and few funds available).
Things are very different in France, where in fact taxes on the purchase have been turned into an incentive scheme for cars emitting less CO2 burdens set for higher emissions (the threshold is determined by year in the year to ensure that the system is self-financing) cover the discounts given on the lower ones.
Then there are countries in which the CO2 enters the counting of both purchase taxes and of those on the possession. Fortunately Volkswagen, their market are small. These are Cyprus, Finland, Croatia, Ireland, the Netherlands and Portugal.
On the main markets, however, the CO2 enters the account or purchase taxes (in addition to France, include the United Kingdom and Spain) or those on the possession (Germany).
As for the other markets, there are purchase duties based on CO in Austria, Belgium, Latvia, Malta, Romania and Slovenia. On the front of the stamp there are only Greece, Luxembourg and Sweden.
It will be necessary to study country by country if the local law allows openings for direct payments from Volkswagen. Usually taxes are due on the car by the owner, or at least, who are riding on the road. Not to mention that sometimes we have the principle dell’autotassazione, under which the city is responsible in the first instance also the calculation of the exact amount.
Then of course citizens that may be required to pay will claim against the automaker. In any case, the situation created by the scandal Volkswagen is entirely new and therefore open complex questions of law.
More clear is the situation regarding the EU: Regulation 443/2009 (amended several times) provides in substance that manufacturers pay directly to the Union a penalty for each car sold its emissions above the limit laid (currently 130 g / km), albeit with a series of correctives. The mechanism has been active since 2012.
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