Read the untranslated law here: http://app.parlamento.pt/webutils/docs/doc.pdf?path=6148523063446f764c3246795a5868774d546f334e7a67774c336470626d6c7561574e7059585270646d467a4c316776644756346447397a4c334277624445784f4331594c6d527659773d3d&fich=ppl118-X.doc&Inline=false
1 PROPOSAL of law No. 118/X explanatory memorandum this proposal of law on the comprehensive reform of the Portuguese car tax, approving the code of vehicle tax (ISV) and the code of the single tax (IUC) and abolishing, at the same time, the car tax, vehicle tax, road tax and the trucking tax. Undertakes, for the first time, a comprehensive and coherent reform of taxes linked to the acquisition and ownership of motor vehicles, figures marked over time by an abandonment, governed by legal texts without safe, systematic or originator principle clear. The reform that the present draft law embodies the result, therefore, the urgent need to bring clarity and consistency to this area of the tax system and of the need, more imperious, yet make it to the principles and environmental and energy concerns today mark the discussion of car taxation. The two new taxes now are created, the tax on vehicles and the single tax movement, are much more than the technical extension of the figures created in the years 70 and 80 that preceded, geared predominantly to the raising of revenue, indifferent to social costs resulting from motor traffic. Are something different, figures of the century in which we live, with which it is intended, of course, raise public revenues, but raise it to the extent that each individual causes to the community. The message that these taxes are now carriers is, after all, a message of social responsibility, that responsibility should always be free societies. In addition to the international commitments and the demands of energy policy, more urgent, compel us to this reform, it is expected that she contributes in itself to the transformation of mentalities and of routines, 2 for a clearer perception of the problems of the environment and a balance between the use of public transport and private transport. The achievement of a deep reform requires special care, the repeal and adaptation to various degrees, and fixation of transitional rules allowing their gradual application and adaptation of economic operators to the new tax regime which are subject, which explains the provisions that are leading to this Bill. The last Portuguese car taxation reform, carried out in 1987, was motivated by the need to adapt the national car taxation the conditions imposed by Portugal's accession to the European economic community. Was born so the car tax until today in force, a single-phase tax, levied on the release for consumption of taxable vehicles, which was dominant feature the take as tax base their engine capacity. The adoption of a cylinder capacity as tax base possessed the key advantages of security and simplicity, allowing easy tax calculation by the Administration and the operators in the sector, being largely impervious to fraud because the cylinder is a feature of the vehicles that is difficult to handle. Conceived in this way, the car tax came to know a very important growth at the end of the years 80 and 90 over the years, as the growth of the purchasing power of the Portuguese fed enlargement fast national car park. The car tax was represent a major portion of the Portuguese State tax plug-in, just in the last few years feeling some stagnation in the recipe, justified by the economic climate, the progressive saturation of the Park and the exhaustion of the debt capacity of households. By comparison with the car tax, is negligible the weight of taxes in Portugal on the automobiles in circulation. At this stage, coexist three different taxes, all of them annually. The municipal tax on vehicles, the most important, is a tax on the ownership of municipalities, due essentially by passenger cars and whose tax base is constituted by its engine capacity, as well as by age and type of fuel used. And circulation taxes are owed mainly by trucking heavy goods vehicles, based on your gross weight, number of axles and 3 type of suspension, in accordance with the Community law applicable in this field. There is no linkage between the three taxes, lack a common philosophy and are different settlement and collection procedures. Since some years ago who felt the need to change the costume of the car tax. The progress that the theory and practice of green taxation has known in recent times allows you to go further in this field, establishing a model of greater internal coherence and technical trouble, both upon innovative solutions at the international level if you have proposed and tested successfully. The first step in achieving such reform materialized soon in the State budget for the year 2006, whereby the car tax, while maintaining your wardrobe essential, joined on their tax base a component of carbon dioxide which is about 10% of the overall tax revenue. The change in the tax base is thus a key point of the reform now undertakes with the creation of the new tax on vehicles, whose decisive criterion passes over polluting capacity indicators of a vehicle. The second bottom line on car taxation reform that now takes place is the displacement of part of the tax burden from the time of purchase for the phase of the movement. Not being tax burden in Portugal about the car exceptionally high, compared to what exists in other countries, is exceptionally relevant to the weight that it assumes when buying, when faced with that features throughout the useful life of the vehicles taxed. As a result, the prices of automobiles in the Portuguese market, the propensity for buying vehicles partially exempt from tax or for the purchase of used vehicles registered originally in other Member States of the European Union, end-of-life already and with environmental equipment outdated. Being the tax burden currently focused at the stage of release for consumption, to move to a new single tax movement will allow a gradual reduction of the retail selling price, with the inherent national car park renovation. With this produces a coherent whole in form and in substance and, finally, between us, a tax on the movement of motor vehicles in line with what most modern 4 exists in countries that are close to us. Portugal, like most European countries, is faced with serious difficulties today of environmental and energy policy, resulting from the increase in oil prices and the unstoppable increase in the rate of motorization. The condition of about 60% of the energy consumed in the country originate in petroleum and the fact that more than two-thirds of this parcel respect to the transport sector reveal a great dependency on the international stage and an exhibition of the country to the uncertain future of fossil fuels. Visa also with this reform deepening the progress that, in recent times, has been done at the level of the tax administration, particularly as regards the management of a complete information system, organized and dependable. Passing automobile taxation to form a coherent whole, it is important to eliminate administrative and compliance costs, investing in prevention and control of situations of abuse and non-compliance. In the introductory text of each of the annexes to this Bill moves forward with a more precise explanation of the reasons justifying the replacement of old taxes by two taxes now are created, as well as the main technical and legal nature options that are carriers were heard the environmental associations and the associations representing the automotive sector. Should be promoted to hearing of the Government bodies of the autonomous regions, the National Association of Portuguese municipalities and the National Commission for Data Protection.
So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following proposal of law: article 1 subject-matter 1-Code is approved the motor vehicle tax (ISV) published in annex I to this Act and which is an integral part. 5 2-Tax Code is approved Only for circulation (IUC) published in annex II to this law and it is an integral part.
Article 2 Jurisdiction for the administration of the taxes the competence concerning the administration of vehicle taxes, as designated by ISV, and the single tax movement, abbreviated called IUC, the Directorate-General of customs and excise duties and the Directorate-General of taxes, respectively.
Article 3 Ownership 1-IUC revenue is in the ownership of the town and municipality of residence of the taxpayer or equated with revenue generated by the IUC on vehicles of category A, E, F and G, as well as 70% of the component on the cylinder capacity of the vehicles of category (B), unless this recipe is levied on vehicles subject to long term rental or operating lease, in which case it must be affecting the municipality of residence of the respective user. 2-in the situations referred to in the preceding paragraph, in that it is not possible to identify the municipality of residence of the user of the vehicle, so acute is distributed among the municipalities in the same proportion to the total revenue sharing. 3-is the ownership of the State revenue generated by the IUC component on the level of carbon dioxide emissions of vehicles of category B, as well as 30% of the component on the cylinder of the same vehicles. 4-is still in the ownership of the State revenue generated by the IUC on vehicles of categories C and D, with the exception of vehicles of these categories with respect to operating in the autonomous regions of the Azores and Madeira, and in the ownership of these IUC revenue generated on their territory. 6 article 4 safeguard Regime of municipalities 1 recipe-the recipe of the single tax movement and the municipal tax on vehicles to be allocated globally to municipalities in 2007, in accordance with the previous article, is not less than the amount corresponding to the tax revenue assigned vehicles in 2006, updated to 2.1%. 2-compliance with the preceding paragraph, may be transferred a portion of the revenue generated by the single tax movement, which is in the ownership of the State, on the level of carbon dioxide emissions and on vehicles of categories B.
Article 5 information systems the Directorate-General of taxes, the Directorate-General of customs and excise duties and the Directorate-General for Informatics and support for Tax and Customs Services conclude protocols with the Office of records and Notaries, i. p., the Office of mobility and land transport, I. P., the Port and maritime transport Institute, i. p. , the National Civil Aviation Institute, I. P., and with the forces of authority, in particular with the Public Security Police and the National Republican Guard, with a view to the exchange of information necessary for the liquidation and supervision of the ISV and IUC.
Article 6 amendment to the Local Finance Law article 10 of law No. 2/2007, of 15 January, is replaced by the following: ' article 7 10 [...]
[...]: a) the proceeds from the collection of the taxes whose revenue is entitled, including the municipal property tax (IMI) and the municipal property transfer tax (IMT) and the municipal tax on vehicles (IMV), without prejudice to the provisions of subparagraph (a)) of article 17 of this law, as well as the portion of the product of the single tax movement that they fit under the law; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) […]; i) […]; j) […]; l) […]; m) […].»
Article 7 Amendment to the code of value added tax articles 13 and 15 of the Code of value added tax, approved by Decree-Law No. 394-B/94, of December 26, are replaced by the following: ' article 13 1-[...]: 8 a) [...]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) […]; i) […]; j) imports of tricycles, wheelchairs, with or without motor, passenger or mixed cars for his own use of persons with disabilities, in accordance with the conditions laid down in the code of vehicle taxes, and should the benefit be requested under the terms established in that code; l) […]; m) […]; n) […]; o) […]; 2 - […]. 3 - […]. 4 - […]. 5 - […]. 6 - […]. 7 - […]. 8 - […].
Article 15 1-[...]. 2 - […]. 3 - […]. 4 - […] 9 5 - […]. 6 - […]. 7 - […]. 8-are also tax exempt transmissions of tricycles, wheelchairs, with or without motor, passenger or mixed cars for his own use of people with disabilities, in accordance with the conditions laid down in the code of vehicle taxes, and should the benefit be requested under the terms established in that code. 9-If the owners of vehicles acquired with the exemption conferred by paragraph 1 or imported duty-free under j) of paragraph 1 of article 13 want to sale earlier than five years after the date of the acquisition or importation, shall pay, by the competent authorities for the collection of vehicle taxes, value added tax corresponding to the selling price , which may not be lower than that which results from applying to the price of the vehicle at the time of sale, excluding VAT, of the percentages referred to in paragraph 2 of article 3 of Decree-Law No. 143/86 of 16 June. 10 - […].»
Article 8 amendment to the General Regime of Tax Offences in articles 73 and 109 of the General Regime of Tax Offences, approved by law No. 15/2001, of 5 June, are replaced by the following: ' article 73 [...]
1 - [...]. 2 - [...]. 10 3-[...]. 4 - [...]. 5 - [...]. 6 - [...]. 7 - [...]. 8-Fined the offences referred to in this law relating to tax on vehicles and single tax movement, there is room to seizure or immediate immobilization of the vehicle, as well as the seizure of the documents containing its movement until the fulfillment of tax liabilities.
Article 109 [...]
1 - [...]. 2 - [...]. 3-the same penalty shall apply to anyone who: a) to consumption, use, or maintain possession of the taxable vehicles without the fulfilment of the obligations prescribed by law; b) Use taxable vehicle with invalid documents or outside the conditions prescribed by law or by the Directorate General of customs and excise duties or violate the deadline for the submission to customs of taxable vehicles that are intended to be released for consumption or to remain temporarily in the national territory; c) Use taxable vehicle in violation of or burden constraints accompanying the recognition of tax relief, including sale, lease, transfer to third parties or outside of the vehicle identification; d) Transform or use taxable vehicle, change the frame or change the engine, since such operations imply the subjection to tax or the higher tax rate; 11 e) Get the benefit or advantage tax taxable vehicles through false statements or any other fraudulent means. 4-[previous paragraph 3]. 5-[previous paragraph 4].»
Article 9 Repeal of provisions of the General Regime of Tax Offences is repealed paragraph 4 of article 108 of the General Regime of Tax Offences, approved by law No. 15/2001, of 5 June.
Article 10 transitional Regime of the ISV 1-Notwithstanding the provisions of paragraph 1 of article 4 of the code of the ISV, published in annex I to this Act, and on a transitional basis, the tax base of tax levied on the campers, on the cars and on the cars of mixed use provided for in article 9 of this code , is exclusively formed by displacement. 2-from 1 January 2009, the tax base of tax levied on most freight cars and passenger cars mixed use consists, in addition to the displacement, by the respective emission levels of carbon dioxide, passing these vehicles to be taxed by reference to tax rates listed in the table of ISV code , published in annex I to this law, without prejudice to the reduction is applied to them. 3-by the end of the year of 2008, the Office of mobility and land transport, I. P., must implement the mechanisms necessary for the collection and processing of information on the levels of carbon dioxide emission of all cars subject to the ISV.
12 article 11 Taxes abolished 1-from the entry into force of this law is considered abolished the car tax. 2-the vehicle tax, road tax and the trucking tax are abolished on 1 January 2008, the application of the relevant legal regime during the year of 2007 in relation to all taxable vehicles, with the exception of vehicles of category B registered or recorded from the entry into force of this law. 3-references to the car tax and the tax on the sale of cars made by the legislation in force shall, after the date of its abolition, as references to vehicle taxes. 4-references to municipal tax on vehicles and taxes and trucking made by legislation in force shall, after the date of its abolition, as references to the categories of the single tax movement corresponding to them, taking into account the characteristics of the taxable vehicles.
Article 12 Authorization of tax collection from the entry into force of this law and in 2007, the Government is authorized to charge the tax on vehicles and the single tax movement in the ISV code and the code of the IUC, annexes to this law.
Article 13 repealed Legislation 1-With the entry into force of this law, the following shall be repealed: a) the law No. 36/91 of 27 July; b) Decree-Law No. 371/85, of 19 September; 13 c) Decree-Law No. 471/88, of 22 December; d) Decree-Law No. 103-A/90, of 22 March; e) Decree-Law No. 27/93, of 12 February; f) Decree-Law No. 35/93 of 13 February; g) Decree-Law No. 40/93, of 18 February; h) Decree-Law No. 56/93, of 1 March; I) Decree-Law No. 264/93, of July 30. 2-the following shall be repealed with effect from 1 January 2008: a) Decree-Law No. 143/78 of 12 June; b) Decree-Law No. 116/94, of 3 May. 3-are considered extinct and inapplicable to the ISV and IUC all tax benefits relating to taxes abolished pursuant to this law, which are not kept in approved codes by this law, with the exception of the benefits provided for by Decree-Law No. 43/76, of 20 January, by article 3 of law No. 36/91, of 27 July, by Decree-Law No. 292/2000 , November 15, and the letter f) of paragraph 1 of article 10 of law No. 19/2003, of 20 June. 4-the benefits of lasting nature relating to car tax that have been recognized under the legislation now repealed shall remain in force until expiry of their term, under the terms and conditions under which have been recognized and maintained the burden inherent to them.
Article 14 entry into force 1-this law shall enter into force on 1 July 2007. 2-the provisions of IUC code approved by this law shall be applicable: a) from July 1, 2007 for vehicles of category B enrolled as of that same date; b) from 1 January 2008, the remaining vehicles.
Seen and approved by the Council of Ministers of 15 February 2007 14 Prime Minister the Minister of Parliamentary Affairs Minister Presidency 15 Annex I VEHICLE TAX CODE (referred to in paragraph 1 of article 1) With this comprehensive reform of car taxation aims mainly to change the philosophy and principles underlying the current frame leaving to face the automobile as an exceptional manifestation of wealth to look at it as a common tool of modern life that are associated with important social costs. It is intended, in other words, give rationality and social legitimacy to these taxes, linking them to the same principle of equivalence that justifies the other excise duties, approaching the weight of environmental burden, road tax and accidents caused by the taxpayers. For this purpose, it acts mainly on two fronts. On the one hand, the introduction of emission levels of carbon dioxide in the tax base of these taxes, and, on the other hand, the movement of a portion of the tax burden of the car tax for the phase of the movement. It is this very sense that going to the proposal for a directive presented on 5 July 2005 by the European Commission on the harmonisation of taxes on passenger cars (COM/2005/261/final), which points to the transfer of the tax burden levied on cars to the phase of the movement and to the conversion to carbon dioxide of 25% of the tax base of these taxes by the end of 2008 and 50% of the tax base to the end of year 2010. On the other hand, the entry into force of the Kyoto Protocol has made urgent the need to contain the national emissions of greenhouse gases, most of which is due to the use of motor vehicles on private transport. In and out of Portugal, here is therefore aware that matter, for reasons of Justice elementary, make the polluter pay to the extent of the cost that it brings to the community, to prevent all of the community to do so instead. The resolution of the Council of Ministers No. 161/2005, of 12 October 1999 adopted measures to encourage the use of less polluting vehicles and technologies, as well as the National Program for climate change for 2006, approved by resolution of the Council of Ministers No. 104/2006, of 23 August, came expressly contemplate, 16 between the catalog of additional measures aimed at the fulfilment of the Protocol car tax reform and integration into its tax base component formed by carbon dioxide emissions in 60% of the amount corresponding to revenue in the year 2008, in order to induce consumers to opt for less-polluting vehicles, looking for, thus making themselves a tax instrument to combat pollution and implementation of the polluter-pays principle. The automobile tax is not, nor should it be, a neutral form of taxation, to leave untouched the choices of manufacturers and consumers. On the contrary, it must forward each other towards marketing and purchase of less polluting vehicles, intended to renew the national vehicles always in the direction that best befits the rational exploitation of our natural resources. The production of environmental costs constitutes the rationale fundamental to the existence of special taxes on vehicles, in addition to value added tax, and therefore its calculation basis should not be in their commercial value but before polluting capacity. In these terms, the new vehicle tax takes much beyond the first step taken by the Government in the State budget for 2006, which dictated that the tax base of the car tax would be constituted also by levels of carbon dioxide emission of the taxable vehicles. The change in the tax base is thus a key point of the reform now undertakes with the creation of the new tax on vehicles. Today Science still in a phase of deep experimentation in this field, but it's safe since the displacement is not the best indicator of polluting capacity of a vehicle, and shall for that purpose be the elements of nature. Another important aspect, in terms of environmental impact, which does not neglect is related to the need for reduction of particulate emissions in vehicles with diesel engines, aware of the harmful effects that cause the public health level. In this sense, the tax reduction granted to vehicles that present levels of reduced emissions, in line with the recommendations of the European Commission and adopting the good practice already followed by some Member States. The rates of vehicle taxes are structured in such a way that the carbon dioxide component may represent about 30% of the revenue produced in 17 first year of application of the tax year beginning in July 2007, being expected to come to around 60% of that revenue in the second year in which the tax is applied. The levels of carbon dioxide emitted per kilometre already integrate the approval of new passenger cars at the community level, providing a secure and accurate indicator of air pollution that cause. Already with regard to other categories of vehicles, in particular with regard to freight cars lack the systematic collection of such data at the time of approval, for what is revealed immediately, impossible to tax them tax vehicles employing as tax base the carbon dioxide. It is expected, however, that the Office of mobility and land transport, I. P., pass to collect this information from the majority of vehicles and from 1 January 2009 to become possible to subject them to the same tax base, composed by cylinder capacity and by carbon dioxide, that applies to ordinary passenger cars. The tax on vehicles will take, so the final contours. The second bottom line on car taxation reform that now takes place is the displacement of part of the tax burden from the time of purchase for the phase of the movement. The tax on vehicles that now features the year created of his introduction, a weight about of 10% lower than that of the current car tax, and further reductions in subsequent years, but always assuming a transfer of this tax burden to the movement. The reduction of the tax burden at the time of purchase will not, however, identical for all vehicles. Less polluting vehicles shall, in General, of tax cuts above the average of 10%, while the most polluting vehicles could see their tax burden compounded by this reform. It will be up to consumers to make their choices more rational mode, now in the certainty that the acquisition of a vehicle more environmentally friendly is fiscally advantageous, either at the time of initial purchase, either throughout the entire phase of the movement. This shifting of the tax burden of the stage of release for consumption to the phase of the movement should be seen as a first step in a process that, in the light of the experience gained in its implementation could be pursued later. The 18 movement that so if you want to achieve a principle of budgetary neutrality in the medium to long term, it is not intended to generate tax above the fitting that produce taxes currently in force, but simply generate it with utmost rationality. Consequently, maintenance, also in the medium to long term, the recipe currently produced by automobile taxation constitutes a fundamental assumption of the ongoing reform. The adoption of a new code of vehicle taxes has formal status purposes quite relevant. The law on car tax is dispersed for a set of separate, segregated degrees over the years, whose handling has become, over time, of extreme difficulty for administrative services, for operators of the sector and to the taxpayers. The encoding now undertakes have thus aimed to continue the rationalization movement in this area of legislative tax system and harmonize with the principles, techniques and concepts that serve these tax figures. With regard to objective, the new tax on vehicles brings as major innovation widening of the tax base vehicles which until now were not subject to the car tax and whose subject to excise duty at the time of purchase is justified by the environmental costs, and that loss always roads associated with them. So with motorcycles and motor homes, integrated under the new tax incidence, still applicable to them less high tax rates at the lowest environmental cost and road they produce. Another domain where he sought to go as far as possible is the rationalization of tax rates, having established four levels of taxation, thus come with reduced rates and intermediate specificity that certain vehicles have, by their importance in the economic fabric and its fitness for the carriage of goods. The normal rate, on the other hand, applies to the majority of passenger cars and lorries, mixed use with a gross weight of less than 2 500 Kg. As regards the subjective impact of the new tax on vehicles, sought to approach your wardrobe's structure which is typical of the excise duty. Delimited better, the registered trader, the main tax taxpayer, associating him with clear rights and obligations, with 19 this is building the same relationship of trust and responsibility that characterizes the taxpayers of other taxes. Established, the pair, the operator recognized category, a category which seeks to frame the automobile trade companies who are not representatives of any tags or possessing, engaged in the admission or imports of new and used vehicles. Remove the existing constraints on these economic operators and provide conditions for the exercise of its activity under conditions of regularity and under the supervision of the customs administration. Also regarding the mechanics of the tax, sought to bring greater clarity and solutions approach characteristics of excise duty. The chargeable event and the moment he becomes chargeable constituted issues treated imprecisely in the context of the car tax, going on now that discipline them with greater accuracy, for the benefit of the Customs and economic operators. The rules governing the release for consumption were also processed more careful, now made in attention to different categories of taxable persons who are established in the new tax, seeking to take advantage of the experience gained by the customs administration throughout the years and convey clearly to the ancillary obligations incumbent on them. Despite the innovations that this reform is a carrier, keep most of the schemes and exemption procedures accompanying the old car tax, although subject to suitable systematization. The innovation in this field is mainly connected with the reinforcement of mechanisms to combat tax fraud and evasion, concern associated with the improper utilization of vehicles benefit from tax exemption, and the strengthening of social justice who presides over the granting of some tax benefits. So, new constraints are introduced and control rules with regard, for example, to exemptions associated with transfer of residence, seeking to guarantee in full the fair taxation purposes underlying them but looking ahead, at the same time, the fraudulent practices that in this field have been noted. At this precise sense that generalizes the burden of non-transferability of the vehicles which have been granted exemption by the 20 1 year period subsequent to the recognition of the benefit and whether it establishes, at his side, the burden of payment of the residual tax whenever your transmission after that first year and before expiry of the extended period of five years. In fact, a figure like the motor vehicle tax is both fair and effective as wider is your tax base and the tax benefits that take body at reduced rates or exemptions of tax under a tight control. The rationalisation of tax benefits in this area of tax system will, moreover, on par with the work of streamlining that has been carried out in the area of income taxation and heritage.
Chapter I principles and general rules article 1 principle of equivalence the vehicle tax obeys the principle of equivalence, burden taxpayers as far as looking for the costs that they cause in the areas of the environment, road infrastructure and road accidents, in implementation of a general rule of tax equality.
Article 2 objective 1 Incidence-are subject to tax the following vehicles: Passenger Cars,) considering how such vehicles with a gross weight up to 3 500 kg and with a capacity of not more than nine seats, including the driver, intended for the transport of persons; b) cars of mixed use, considering as such cars with a gross weight up to 3 500 kg and with a capacity of not more than nine seats, including the driver, intended for the carriage, simultaneous or alternating, of people and freight; 21 c) freight cars, considering as such cars with a gross weight up to 3 500 kg and with a capacity of not more than nine seats, intended for the carriage of cargo, open, closed box or no box; d) passenger cars with more than 3 500 kg and with a capacity of not more than nine seats, including the driver; and) Motorhomes, considering as such cars built to include residential space containing at least seats and table, sleeping space, which can be converted from the seats, kitchen equipment and facilities for the preparation of food; f) Motorcycles, mopeds, tricycles and quadricycles, as these vehicles are defined by the highway code. 2-exclusions from the incidence of tax the following vehicles: motorized vehicles), as well as the pure electric vehicles or non-combustible renewable energy powered; b) Ambulances, considering as such the motor vehicles used for the transport of sick or injured people with special equipment for such purpose; c) freight cars, open-box or no box, with a gross weight of 3 500 kg, without four-wheel drive; d) freight cars, open-box, closed or without box, with maximum occupancy of three seats, including the driver's seat, with the exception of those covered by article 8 article 3 subjective Incidence 1-taxable persons of the tax registered operators, operators and individuals recognized as defined by this code, which the release for consumption of taxable vehicles considering how such people on whose behalf the customs declaration is issued to vehicles or the supplementary declaration. 2-Are still taxable persons of the tax people who, unevenly, 22 introduce vehicles taxable consumption.
Article 4 1 Tax Base-vehicle tax has specific nature, and its tax base made up of the following elements, as listed in the respective certificate of conformity:) As passenger cars, goods and mixed use, the cylinder capacity, the level of emission of carbon dioxide (CO2) on the combined cycle test and the level of particulate emissions , where applicable; b) for motorcycles, mopeds, tricycles, quadricycles and motor homes, the cylinder capacity. 2-When the vehicles subject to taxation according to the level of carbon dioxide emissions are not part of this element on the certificate of conformity, the emissions to consider as tax base are the result of actual measurement to be carried out by legally authorized technical center. 3-for the purposes of the preceding paragraph, CO2 emissions from vehicles, resulting from actual measurement by legally authorized technical center, whose value is lower than the constant of the oldest certificate of conformity of the vehicle of the same make, model, and version, or, if this information is not available, a similar vehicle, are not accepted for tax purposes , the value of the certificate.
Article 5 chargeable 1-operative tax Constitutes the manufacture, Assembly, import or admission of taxable vehicles in national territory, who are obliged to registration in Portugal. 2-Is still the tax event: the definitive registration assignment) new after canceling 23 national volunteer registration done with tax refund or any other tax advantage; b) the transformation of vehicle involving his reclassification on a tax category to which corresponds a higher tax rate or their inclusion in the incidence of the tax, the chassis or the engine changes resulting in an increase of engine capacity or carbon dioxide emissions or particles; c) termination or violation of assumptions of tax exemption or non-compliance with the constraints that are associated with him; d) the permanence of the vehicle in the national territory in violation of the obligations provided for in this code. 3-for the purposes of this code: (a)) ' Admission ' means the entry of a vehicle originating or in free circulation in another Member State of the European Union on the national territory; b) ' Import ' means the entry of a vehicle from third country in national territory. 4-Without prejudice to the obligations laid down in articles 18 and 19, when, the entry into the national territory, the taxable vehicles are placed under suspension of tax, the tax is considered generated when producing its output of this regime.
Article 6 Liability 1-in the cases referred to in paragraph 1 of the preceding article, the tax shall become chargeable at the time of release for consumption, considering this verified: a) at the time of submission of the application for home use by operators registered and recognized; b) at the time of submission of the customs declaration of vehicles or supplementary declaration by vehicles. 2-in the cases referred to in paragraph 2 of the preceding article shall be deemed to have checked the release for consumption at the time of occurrence of the tax event or, 24 being indeterminate, in the moment of their realization. 3-the tax rate to be applied shall be that in force at the time when this becomes chargeable.
Article 7-1-car rates the table applies to passenger cars and passenger cars of mixed use which are not provided for in articles 8 and 9, and the tax rates the following: cylinder capacity Component table Step cylinder capacity (CC) fees for CC (in euros) installment to be slaughtered (in euros) Until 1250.................................... more than 1250 1.96 1350.00.............................. 7.16 7850.00 Environmental CO2 level Component (in grams per kilometre) fees (in euros) installment to be slaughtered (in euros) gasoline vehicles Until 120......................................... 0.95 0.00 Of 121 to 180.................................. 18.50 2106.00 Of 181 to 210.................................. more than 210 53.00 8316.00 ... ... ... ... ... ... ... ... ... ... ... ... 60.00 9786.00 diesel cars up to 100 ... ... ... ... ... ... ... ... ... ... ... ... ... 2.60 0.00 25 Of 101 to 150.................................. 27.00 2440.00 Of 151 to 180.................................. more than 180 85.00 11140.00................................... 105.00 14740.00 2-table B shall apply to the vehicles referred to in paragraphs 2 and 3 of article 8 and article 9, on percentages there, being the tax rates the following: table B cylinder capacity Component Step cylinder capacity (CC) fees for CC (in euros) installment to be slaughtered (in euros) Until 1250........................................ more than 1250 3.83 2473.16 ... ... ... ... ... ... ... ... ... ... ... ... 9.06 9010.66 3-passenger cars and mixed use referred to in paragraph 1, equipped with diesel propulsion system, that present levels of particulate emissions of less than 0.005 g/km, in the respective certificates of conformity shall benefit from a reduction of € 500 in the total amount of tax payable, after the reductions to be applied to any place. 4-When applying the tables of fees referred to in paragraphs 1 and 2 result the tax clearance less than € 100, there is room for the payment of this importance. 5-cylinder capacity of cars propelled by Wankel engines corresponds to double the nominal engine capacity, calculated in accordance with regulation of the EC type-approvals of vehicles, systems, separate technical units and Pollutant Emission, approved by Decree-Law No. 202/2000, of 1 September. 6-in the situations provided for in subparagraph (b)) of paragraph 2 of article 5, the amount of tax payable is what results from the difference between the tax levied on the vehicle after the 26 their operation, however the time elapsed, and the tax originally paid, except in cases of change of chassis, on which the tax is payable by all. 7-vehicles manufactured before 1960, regardless of their provenance or origin, are taxed by table B referred to in paragraph 2, taking into account the reductions resulting from years of use mentioned in table (D) referred to in paragraph 1 of article 11 article 8 intermediate Rates-cars 1-applies an intermediate rate corresponding to 60% of the tax resulting from the application of the table referred to in paragraph 1 of the preceding article to the following vehicles: a) cars of mixed use, with a gross weight exceeding 2 500 kg and which do not have four-wheel drive, permanent or Adaptive; b) Passenger Cars using exclusively as fuel liquefied petroleum gas (LPG) or natural gas; c) Passenger Cars that are equipped with hybrid engines, prepared for consumption in its propulsion system, either from liquefied petroleum gas (LPG), natural gas, electric power or solar or gasoline or diesel. 2-intermediate rate applies, corresponding to 60% of the tax resulting from the application of table B referred to in paragraph 2 of the preceding article, the following vehicles: the freight cars) of a closed box, with maximum occupancy of three seats, including the driver, and height inside the cargo box, less than 120 cm; b) freight cars, closed box, with maximum occupancy of three seats, including the driver, and four-wheel drive, permanent or adaptable. 3-intermediate rate applies, corresponding to 30% of the tax resulting from the application of the 27 (B) referred to in paragraph 2 of the preceding article, the freight cars, open-box, or without box, with stocking more than three seats, including the driver, which have four-wheel drive, permanent or adaptable.
Article 9 reduced rate-cars applies a reduced rate, corresponding to 10% of the tax resulting from the application of table B referred to in paragraph 2 of article 7, the following vehicles: a) cars of mixed use which, cumulatively, present a gross weight exceeding 2 500 kg, minimum length of the cargo box of 145 cm, height minimum interior cargo box of 130 cm measured from its dais , which must be continuous, removable bulkhead, parallel to the last row of seats, which completely separates the space for the driver and passengers of the designed goods, and that do not have four-wheel drive, permanent or Adaptive; b) freight cars, open-box or no box, sold more than three seats, including the driver's seat and without four-wheel drive, permanent or Adaptive; c) Motorhomes.
Article 10 fees-motorcycles, mopeds, tricycles and quadricycles, the tax rates applicable to motorcycles, mopeds, tricycles and quadricycles are listed in the following table: table C Step cylinder capacity (CC) value (in euros) 28 Of 180 up to 750 ... ... ... ... ... ... ... ... ... ... ... ... more than 750 50.00 ... ... ... ... ... ... ... ... ... ... ... ... ... Article 11 100.00 Rates-used vehicles 1-the tax levied on vehicles originating or in free circulation in the Member States of the European Union is the subject of a provisional settlement is made in function of the average commercial devaluation of the vehicles in the national market, considered factors such as its make, model, mileage, propulsion mode, and mechanical condition, alert the average values resulting from reference publications in the sector presented by the person concerned and reducing the tax in accordance with the following table: table D percentage of reduction time Of 6 months to 1 year more than 1 to 2 10 years more than 20 2 to 3 years 28 more than 3 to 4 years, 35 over the 5 years 43 4 more than 5 to 6 years more than 52 6 to 7 years more than 7 to 8 60 years more than 65 8 the 9 years more than 70 9 the 10 years more than 10 years 75 80 2-for the purposes of paragraph 1, «time» the period elapsed since the granting of first registration and documents by the competent entity until the expiry of the deadline for submission of the customs declaration of 29 vehicles. 3-where the taxpayer understands the tax resulting from the application of the table referred to in paragraph 1 exceed the residual tax incorporated in the same or similar vehicle, introduced in the year of the first registration of the vehicle in question may request its evaluation to the director of customs within 15 days following submission of the customs declaration of vehicles with a view to the final settlement of the tax in accordance with the following formula: ISV = V x GO VR when the amount of tax represents ISV to pay; V represents the commercial value of the vehicle to be determined by the director of customs, after evaluation of its conservation status, made on the basis of the elements referred to in paragraph 1; GO represents the vehicle tax levied on the reference vehicle in the year of the first registration of the vehicle the tax; VR is the retail selling price of a vehicle in the reference year of the first registration of the vehicle to tax, as declared by the person concerned, considering as such the vehicle of the same make, model, and propulsion system, or, in case this information is not available, a similar vehicle, introduced in the domestic market, the same year that the vehicle was registered for the first time. 4-in the absence of evaluation request formulated in accordance with the preceding paragraph assumes that the taxpayer accepts as final tax assessment made by application of the table in paragraph 1. 5-the judicial review of the tax assessment on the grounds that the amount exceeds the residual tax incorporated in identical or similar used vehicle introduced in the year of the first registration of the vehicle to which the tax relates depends on prior request for evaluation of vehicle submitted pursuant to this article.
30 Chapter II status of taxable persons article 12 status of the registered operator 1-registered trader is the taxable person who is dedicated to production, usually admission or importation of taxable vehicles in new or used condition and who is recognized as such by the Directorate-General of customs and excise duties, by means of prior authorization and assignment of registration number that identifies that relations with her. 2-registered status gives the taxpayer the following rights: a) Present, process and print the customs declaration, on admission or imports of vehicles, associating his request for exemption or reduction of tax; b) stop the taxable vehicles in tax suspension for maximum period of three years after the customs declaration for vehicles; c) dispose of new vehicles to another registered trader while remaining in suspension of tax; d) presenting the customs declaration in any customs with jurisdiction of this tax. 3-beyond what is generally prescribed in this code, the registered status implies compliance with the following obligations: a) communicate to the Directorate-General of customs and excise duties, within 30 days, the change of managers or directors, as well as any other changes in the assumptions underlying the granting of status; b) Retain invoices and certificates of conformity relating to vehicles subject to Declaration by the deadline provided for in the customs legislation; c) present the taxable vehicles that are under duty-suspension arrangements whenever requested; d) consent to retail and other controls determined by the Directorate-General for 31 Customs and excise duties.
Article 13 Authorisation 1-registered status is subject to prior authorization by the Directorate General of customs and excise duties, upon request made by natural or legal persons concerned, who are the following cumulative requirements: the personal Suitability of the applicant) and their managers and administrators, in the case of legal persons; b) Exercise, the main title of the trade activity of taxable vehicles; c) minimum Capital of € 50000 or 25000 euros when the applicant focus exclusively on trade of motorcycles; d) admission or imports of more than 50 taxable vehicles, new and without registration, per calendar year, or minimum annual sales volume in the corresponding area of activity of € 2 million, being these 20 vehicles requirements or € 1000000 when the applicant focus exclusively on trade of motorcycles; and no tax debts) to the State enforced recovery phase, with no administrative claim, judicial review, judicial recourse, opposing the execution or payment in installments with warranty. 2-among other circumstances considered indicator of lack of suitability, the fact of a natural or legal person, or their managers or directors: a) Having been convicted of tax crime, against the property, heritage in General, economic rights or counterfeiting, or tax infraction punishable by fine of not less than € 5000; (b)) have been declared by national or foreign judicial sentence, which has become final, bankrupt or insolvent or responsible for the bankruptcy of companies whose domain it has ensured or that have been administrators or managers. 3-quantitative requirements set out in paragraph 1 are reduced to half always 32 the applicant is domiciled and carries out its activity in the autonomous regions. 4-application for authorization must be accompanied by the following documentation: a) commercial registration certificate demonstrating their legal situation; b) updated social pact, in the case of a commercial company; c) certificate of criminal record of the operator or of the managing partners or directors, in the case of a legal person; d) indication of the place of storage of the vehicles during the suspension regime.
Article 14 withdrawal of authorisation 1-the authorization referred to in the preceding article may be revoked at the initiative of the parties concerned, by reasoned request, or by decision of the director-general of customs and excise duties, whenever it is proved the serious failure of the obligations of this code or of additional standards, without prejudice to the prosecution for tax offence. 2-the revocation decision is preceded by preliminary hearing to be held under the general tax law and communicated to the person concerned by registered letter with acknowledgement of receipt, in advance of 30 days, during which period should be given a tax on vehicles that target this holds in suspensive procedure, except when it has been given its concern. 3-in cases where there is no way for the seizure of vehicles and the withdrawal of authorisation due to the practice of tax infringement, this takes effect immediately upon receipt of the relevant notification.
Article 15 status of recognized 1 operator-Operator recognized is the taxable person who, not gathering the conditions to constitute as a registered trader, is dedicated to the trade of taxable vehicles usually and proceeds to their acceptance or import new or used 33, being recognized as such by the Directorate-General of customs and excise duties through the assignment of registration number that identifies that relations with her. 2-the status of a recognized operator is subject to recognition by the director of customs of the area of residence or registered office, upon request made by natural or legal persons concerned, which are the personal suitability requirements, pursuit of the activity of the taxable vehicles trade and absence of debts to the State referred to in article 13, with the exception of subparagraphs (c)) and d) of paragraph 1. 3-the status of recognized operator gives the taxpayer the right to stop the taxable vehicles suspension imposed by the maximum period of six months after the customs declaration, implying the obligations to which they are subject registered operators, under penalty of revocation of authorisation under the terms established in the previous article.
Article 16 Individuals is all the taxable person to make the admission or importation of taxable vehicles, new or used, with the main purpose to satisfy its own needs.
Chapter III release for consumption article 17 types of Declaration 1-home use and tax assessment levied on vehicles which do not have national registration is created by the customs declaration (DAV). 2-the tax assessment levied on vehicles with national registration 34 is titrated by supplementary declaration (CVD). 3-for the purposes of registration, light vehicles, although excluded from tax, the heavy industrial machines and are subject to the processing of the DAV. 4-the DAV can be processed by electronic transmission of data, in accordance with the set by order of the Member of Government responsible for the area of finance.
Article 18 home use by operators registered 1-registered operators are required to submit the DAV within 20 business days after the occurrence of the event giving rise to the tax. 2-the DAV by registered taxable vehicles operators remain in suspension of tax for a period not exceeding three years, term up to which the request must be presented for release for consumption or performed dispatch, export or entry for other vehicles tax regime of suspensive procedure, otherwise be illegal introduction in consumption. 3-While lasts the tax suspension, the storage location used by registered operators is considered as tax warehouse area, not being allowed to used vehicles it out without express permission of the director of the Customs territorial jurisdiction, considering otherwise be illegal introduction in consumption. 4-registered operators may apply to the director-general of customs and excise duties the DAV printing at home, in accordance with the regulations by order of the Member of Government responsible for the area of finance, provided they have entered for consumption at least 1000 vehicles in the year to carry out the request or in the immediately preceding year. 5-registered operators to introduce vehicles consumption shall be subject to the presentation of the documentation referred to in paragraph 2 of article 20 Article 35 19 operators recognized consumption Introduction 1-recognised operators are required to submit the DAV within 20 business days after the occurrence of the tax event; 2-the DAV operators recognized taxable vehicles remain in suspension of the maximum period of six months, until the term which should be presented the request of release for consumption or performed dispatch, export or entry for other vehicles tax regime of suspensive procedure, otherwise be illegal introduction in consumption. 3-While lasts the tax suspension, the storage location used by operators recognized is considered as tax warehouse area, not being allowed to used vehicles it out without express permission of the director of the Customs territorial jurisdiction, otherwise be illegal introduction in consumption. 4-recognised operators to introduce vehicles consumption shall be subject to the presentation of the documentation referred to in paragraph 2 of article 20 article 20 release for consumption by individuals 1-individuals and taxpayers who are not constituted as registered or recognised operators operators are required to submit the DAV at the Customs Office of entry into the country or of the nearest customs of his domicile in the following time limits : a) No later than 20 working days after the entry of the vehicle in the national territory or after the occurrence of the operative events provided for in subparagraph (b)) of paragraph 2 of article 5; b) No later than 10 working days after the expiry of the temporary admission or admission schemes when such schemes, the particular ending opts for home use. 36 2-the DAV must be accompanied by the certificate of alien registration or equivalent document of commercial invoice or Bill of sale in the case of the particular acquisition, the certificate of conformity, the document of transport and its receipt of payment where the vehicle does not enter the national territory by their own means, as well as the actual measurement document the level of carbon dioxide emission by legally authorized technical center where element not listed their certificate of conformity.
Article 21 registration and cancellation of 1-customs declarations must register DAV numerical on the date of their submission or, where this proves impossible, the next business day. 2-place the annulment of the DAV already registered before paid or guaranteed tax, at the request of the person concerned and upon presentation of the CVD, when it is proved that a vehicle was wrongly declared for a particular tax scheme or that, as a result of special circumstances, no longer justify placing under those arrangements. 3-the DAV by registered and recognised operators can be aborted before paid or guaranteed the tax with the following basics: a) export, proven by single administrative document output effectively stamped, or expedition, proven by declaration of exportation; b) Allocation under temporary admission for sale the diplomatic and consular missions accredited career in Portugal and officials; c) sale of the vehicle the person transferring their normal place of residence from Portugal to another country, with registration assignment of dispatch or exportation; d) total destruction, due to unforeseeable circumstances or force majeure, or vehicle scrap processing under customs control, free of charge or charges of any nature to the public purse; and) abandoned to the Exchequer, free of charge or charges of any nature 37 for the public purse, or confiscation of the vehicle issued by a judicial or administrative authority; f) theft of the vehicle, duly reported to police authorities, without which the car has been found and returned to its owner within six months, and since it is proved the cancellation of the registration; g) wrongful Declaration for DAV doubling. 4-there's no place to annul the DAV when the Directorate-General of customs and Excise has previously informed the party concerned of the intention to carry out an inspection of the vehicle or of the documentation submitted, or after you have been awarded national registration. 5-the annulment of the DAV previously registered shall be without prejudice to criminal or administrative liability for tax offences. 6-If you have an application of tax relief and the same have been rejected, the person concerned is notified to, within 30 days, request the annulment of the DAV and declare the destination you want to give the vehicle, under penalty of unlawful introduction for consumption.
Article 22 1 Circulation-entities in the exercise of its supervisory powers to discover in circulation a vehicle with foreign plates, provisional or definitive, valid for which has not been presented in a timely manner shall, regardless of the DAV, administrative procedure that there is place, notify the owner or legitimate holder from the obligation to carry out your presentation within two business days and the notification identify its recipient and his/her domicile, the vehicle concerned and the Customs territorial jurisdiction for immediate presentation of the DAV, which is posted copy of the notification for the purposes of control. 2-the entry into the national territory of vehicle registration, provisional or temporary transit that is invalid, it is assumed in the term of its validity. 38 3-once the deadline for submission of the DAV and until the expiry of the time limit for payment of the tax, is allowed the movement on national territory of vehicles registration valid foreign carriers, as long as accompanied by a copy of the DAV and conducted by the owner or their spouse or attached. 4-the document proving the payment of the tax with the annotation of the national registration assigned allows use without restrictions of vehicles referred to in paragraph 1 for a period of 60 days from the registration assignment. 5-the issue of the registration certificate and its delivery to the declarant is only carried out by the Office of mobility and land transport, I. P., after showing paid the fees.
Article 23 abandonment and sale 1-the owners of vehicles which, under e) of paragraph 3 of article 21 and subparagraph (c)) of paragraph 1 of article 32, have made Declaration of abandonment in favour of the State must be on-time delivery and location indicated by customs, the Guide issued by the receiving entity of the vehicle the document certifying exemption from payment of the tax. 2-the competent courts, through the public prosecutor's Office, and the administrative authorities, in a misdemeanour procedure, submit to the Directorate-General of customs and Excise certificate of decisions which have become res judicata, having declared lost in favour of the State definitely any vehicles with foreign plates or that, with national registration, presumed to have been introduced illegally in consumption. 3-the Directorate-General of customs and Excise shall inform the Directorate-General of Treasury and financial situation of vehicles, within a maximum of five days to rule on the interests of their allocation to the State Park under Decree-Law No. 31/85, of 25 January, by the Directorate-General of customs and excise duties to their sale or communicating the entity that superintenda the process that 39 there is nothing to prevent the sale, where the Directorate-General of Treasury and Finance ruling in negative sense. 4-When the sale if it is intended for home use and national registration are due the vehicle tax, customs duties and other taxes applicable in terms usually prescribed for used vehicles, with place to taxation as scrap in customs duties whenever the sale for the dismantling and the vehicles are not in free circulation. 5-When the vehicle fulfils the conditions necessary for their integration in the automotive heritage of the State and holds seniority exceeding 12 years or when the Directorate-General of Treasury and Finance have estimated at less than € 1000, the Directorate-General of customs and Excise may determine their destruction through registered enabled to issue certificates of destruction or dismantling qualified free of charge or charges of any nature to the public purse.
Article 24 vehicles not intended for the 1-registration The vehicles in national territory and are not intended to be registered, are intended for dismantling, movement or residence exclusively private domain, collections or any other reason that dispense the allocation of national registration shall, within 10 working days after the entry into the national territory, be the subject of simultaneous presentation of DAV and CVD , joining to the effect the original documents of the vehicle, to retain for future shipment to the Customs Office of mobility and land transport, I. P. 2-whenever you want to change the destination of the vehicle tax for redispatch or re-export, should its owner ask the competent customs permission to exit the country with 10 days notice. 3-whenever proceed to the introduction of the vehicle, the consumption tax is determined on the basis of the rates in force at the time of the submission of the DAV 40 and the originary CVD, taking into account the years of use that the vehicle had to that date.
Chapter IV settlement, payment and refund article 25 form and settlement deadline 1-the settlement of tax on vehicles is conducted by the Directorate General of customs and excise duties based on DAV or CVD within the following deadlines: a) on the date of submission of the application for home use by operators registered and recognized; b) on the date of presentation of the DAV or CVD by individuals; c) two working days following the assessment of used vehicles provided for in paragraph 3 of article 11 2-the tax assessment is communicated directly and immediately in the cases referred to in (a)) and (b)) of the preceding paragraph and by registered letter in the cases provided for in subparagraph (c)) of the same paragraph. 3-registered operators that have electronic connection to the Directorate-General of customs and excise duties shall be deemed to be notified of the tax settlement on the date of submission of the application for home use. 4-whenever the taxable vehicle has received tax exemption or reduction of tax, the settlement is based on the difference between the tax payable and the one that has already been paid or that it should be, if there were no place to exemption or reduced rate. 5-When, as a result of an import tax is due, the provisions of the Community rules applicable to customs duties, whether or not arising as regards deadlines for post-clearance recovery, repayment and remission. 41 article 26 unofficial Settlement in the absence or delay of liquidation attributable to the taxpayer or in the event of an error, omission, failure or any other irregularity detrimental to tax collection, the Directorate-General of customs and excise duties on liquid-the ex officio on the basis of that agreement, by notifying the taxpayer to, within 10 working days proceed to payment.
Article 27 1 Payment-the payment of the tax shall be paid within 10 working days of the date of notification of settlement, without prejudice to the provisions of Decree-Law No. 289/88, of 24 August, for global security. 2-After 30 days after the expiration of the tax without having made the payment or declaration of abandonment of the vehicle to the State, the Directorate-General of customs and Excise shall immediately to their apprehension, promoting administrative procedure for unlawful introduction in consumption and issuing certificate of debt, to refer to the Tax Office of fiscal domicile of the debtor for the purpose of enforcing payment. 3-taxable vehicles cannot be registered without the Directorate-General of customs and Excise has informed the Office of mobility and land transport, I. P. or the regional directions of ground transportation of the autonomous regions, information demonstrating that the vehicle tax and, if applicable, customs duties and value added tax are paid or guaranteed, or that was recognized its exemption or not subject to the tax on vehicles. 4-The vehicles with national registration has been cancelled in accordance with paragraph 2) of article 5, may only be registered after the 42 tax information referred to in the preceding paragraph. 5-customs services send the Office of mobility and land transport, i. p., the final titles of vehicles that have been declared for home use, in a period not exceeding one year. 6-vehicles that have undergone transformation tax generator in accordance with point (b)) of paragraph 2 of article 5 shall be the subject of settlement at the Office of mobility and land transport, I. P., after the receipt of the information referred to in paragraph 3. 7-the Office of mobility and land transport, I. P., must inform the Directorate-General of customs and excise duties and any other consumption tax-generating transformations that will have knowledge.
Article 28 Reimbursement by error and duplication of collection 1-In case of error in the liquidation or duplication of collection, duly recorded, there is room to tax refund under generally provided for by the tax law. 2-the tax is not refunded when the return value is less than € 30.
Article 29 for dispatch or export Refund 1-In case of dispatch or exportation of vehicles the tax has already been charged for place in the tax refund. 2-the reimbursement amount is determined on the basis of the period elapsing between the conferral of permanent national registration and the date of submission of the application for reimbursement, in the following dimensions: a) 75% refund within one year; b) 50% refund period of more than one year but not exceeding two years; 43 c) refund of 25% in the period of more than two years but not exceeding three years. 3-for the purposes of tax refund, the applicant presents at customs in your area of residence proving the national registration cancellation, registration certificate, as well as document certifying that the vehicle was registered in the country of destination. 4-the refund request is submitted within one year from the date of shipment or export and its acceptance depends on the absence of tax debts to the State in the process of enforcing payment, without administrative claim, judicial review, judicial recourse, opposing the execution or payment in installments with warranty. 5-the refund is performed after verification of compliance with all the requirements laid down in paragraph 3, not being due when your return value is less than € 30 suspensive Arrangements, chapter V, section I admission and temporary importation procedure Subsection I General rules article 30 requirements and shelf life 1-the temporary admission regime provides the permanence of taxable vehicles registered in another Member State of the European Union on the national territory with suspension of tax for 183 days followed or interpolated, for every period of 12 months, checked the following cumulative conditions: a) Are holders of definitive registration vehicles in another Member State and 44 are registered in the name of non-resident person who is not engaged in national territory occupation or remunerated activity; (b)) Are the vehicles introduced in Brazil by the owners or legitimate holders. 2-the vehicles covered by temporary admission may only be carried out in national territory by its owners, spouses or de facto United, ascendants and descendants in the first degree or by their legitimate owners, provided that these people are not residents nor exercise in national territory occupation or remunerated professional activity. 3-Notwithstanding the preceding paragraph, is allowed to drive vehicles covered by temporary admission to persons other than the owner in case of force majeure, or due to mechanical failure service contract professional driving, and your circulation be made under cover of their definitive titles. 4-the employees of vehicle rental companies duly accredited may be authorized to drive cars covered by temporary admission on the journey back to the State in which they are enrolled. 5-The resident in the national territory may use, under the arrangements for temporary admission, vehicles with foreign plates in the situations provided for in this chapter when for this purpose is granted prior authorization of customs. 6-for the purposes of this code is considered a resident legal person with headquarters or permanent establishment in the national territory or the individual who remain in the national territory for a period not less than 183 days, consecutive or interpolated, by calendar year, or earning income from work with source in the national territory. 7-the temporary importation of vehicles registered in a third country shall apply the provisions of the Community Customs Code, established by Regulation (EEC) No 2913/92, number of 12 October 1992, and its implementing provisions.
45 article 31 license plate 1 Provisional-subject to the provisions of international conventions or the rules applicable under diplomatic and consular relations, vehicles registered in provisional series of a Member State of the European Union can only benefit from the system of temporary admission for the maximum period of 90 days from the date of their entry into the national territory, and the interested prove the quality of resident in another Member State and request the Customs issuing movement Guide. 2-the vehicles registration holders of provisional series may only circulate in the national territory while holding their validity, considering otherwise be illegal introduction in consumption. 3-controlling entities they detect in circulation a vehicle in violation of the preceding paragraphs, shall notify the owner or legitimate holder, with the nearest customs knowledge to address this within two business days in order to be issued for circulation tab, under penalty of seizure of the vehicle and the practice of tax offence. 4-the notification shall indicate the respective recipient and his/her domicile, the vehicle concerned and the Customs territorial jurisdiction for the issue of the Guide.
Article 32 1 procedure-the system of temporary admission or importation ceases by virtue of the following facts: a) release for consumption; b) dispatch or exportation; c) Abandonment in favor of the State, free of charge or charges of any nature to the public purse; d) Destruction carried out under customs supervision or due to accident, breakdown or serious criminal act, since these are evidenced by the Directorate-General of customs and 46 of excise duties and the vehicle intended for scrap; and, at the Expiry) period, when this code the set. 2-the shipment or export of vehicles which have been detected in an infringement by the supervisory authorities, is obligatory under customs supervision after remains the administrative responsibility. 3-the dispatch and export of vehicles admitted under article 36 depends on request addressed to the director-general of customs and Excise, assuming its tacit acceptance within 90 days, and the owner, in the case of export, submit to the Directorate-General of customs and excise duties the single administrative document.
Article 33 the taxation for home use where conveyances under admission or temporary admission referred to in this chapter are subject to later release for consumption in the national territory, in particular by being transmitted, in life or death, the person in respect of which no their assumptions, there is taxation under generally prescribed for used cars without prejudice to criminal or administrative responsibility that there is place.
Subsection II special rules article 34 missions, training courses, studies and cross-border work 1-Notwithstanding the provisions of subparagraph (a)) of paragraph 1 of article 30, may benefit from the temporary admission regime for vehicles registered in regular series from another Member State for 47 persons present in Portugal running mission of limited duration, training course or study , and remain in another Member State or in their residence and personal ties, and the regime fixed by the time required for its completion. 2-Notwithstanding the provisions of subparagraph (a)) of paragraph 1 of article 30, may still benefit from the temporary exemption scheme frontier workers residing in Spain with their household and moving daily on round-trip journey between his home and workplace, situated in Portuguese territory adjacent border location , provided that the household does not have housing in this country. 3-the regime of temporary admission under the conditions referred to in the preceding paragraph is valid for periods of 12 months and may be renewed. 4-the application of the system of temporary admission to the situations referred to in paragraphs 1 and 2 depends on the request to the Directorate-General of customs and excise duties, to be carried out within 30 days after the entry into the national territory, accompanied by supporting documentation of their assumptions.
Article 35 officials and other servants of the European communities and European parliamentary 1-The officials and other servants of the European communities and European parliamentarians, who for professional reasons come to establish residence in Portugal, benefit from the system of temporary admission in respect of a vehicle intended for personal use, acquired in the Member State of residence or in the Member State of which they are nationals or in the national market during the period of time serving in national territory. 2-the application of the system depends on the submission of the application to the Directorate-General of customs and excise duties, within six months after the beginning of functions in national territory, accompanied by a document issued by the competent authorities confirming the quality and status of the person concerned and by definitive bonds. 48 3-motor vehicles which benefit from this scheme circulating bearing the registration certificate of a privileged vehicle issued by the Protocol service of the Ministry of Foreign Affairs and with registration of groups of letters CD or FM and can only be carried out by the beneficiary of the scheme, their spouse or de facto United, direct ascendants and descendants with him live in common economy. 4-Notwithstanding the preceding paragraph, the director-general of customs and Excise may permit other persons to use the vehicle in the event of force majeure or in special situations, or if these people if you feel bound by a contract for the provision of professional services, as a conductor, to the owner or legitimate holder of the vehicle. 5-After at least five years from the date of the award of the first registration certificate of the vehicle, or privileged, elapsed period of less than, in the case of being regularized pursuant to article 33, the officials and other servants of the European communities and of the European Parliament, can be replaced with vehicle tax suspension, by another national market or acquired in another Member State market having place the issuance of new certificate of registration and assignment of new registration by the Protocol service of the Ministry of Foreign Affairs. 6-The officials and other servants of the European communities, residing in Portugal at the time of the beginning of functions, have the Faculty of using the registration certificate for the vehicle I own and can access the system provided for in the preceding paragraph, five years after that beginning. 7-this scheme is also applicable to the staff of the specialised European agencies and international intergovernmental organizations established in national territory.
Article 36 diplomatic and consular missions accredited in Portugal and its employees 1-the diplomatic and consular missions accredited in Portugal and their employees benefit from the system of temporary admission or imports, for the 49 vehicles from your property, including those acquired in Portugal, in reciprocity arrangements within the following limits: a) for each diplomatic or consular mission, the necessary cars to its official service in maximum number of units set by the Ministry of Foreign Affairs; b) up to three cars, for the heads of diplomatic mission; c) A car to each of the other employees listed in the diplomatic corps, or the maximum of two, in the case of an employee married, living in consensual union or with the family; d) an automobile to career consuls, or the maximum of two, in the case of an employee married, living in consensual union or with the family; and a car for each employee) administrative or technician of diplomatic missions or consular posts that do not have permanent residence in Portugal. 2-The vehicles must be purchased, admitted or imported temporarily, within six months after the arrival of the person concerned to the national territory, and are recorded in the Protocol Service of the Ministry of Foreign Affairs on behalf of the employees to which they belong, considering the scheme while remain the effective service of the entities referred to in the preceding paragraph. 3-the application of the system depends on the request to the Directorate-General of customs and excise duties, to be carried out within 30 days after the entry into the national territory, accompanied by supporting documentation from their assumptions, to outright of the automobile or commercial invoice, and proof of franchise issued by the Ministry of Foreign Affairs. 4-in the case of the transfer of ownership of the vehicle admitted or imported temporarily between the entities referred to in paragraph 1, the registration number is one that is assigned to the new owner. 5-When the persons mentioned in paragraph 1 (b))) paragraph 1 cease functions in Portugal without having verified the transfer of property provided for in the preceding paragraph, the records are deleted from their cars.
50 article 37 1-rental cars companies regularly constituted in the territory of the European Union engaged the car rental activity registered in a Member State series is allowed temporary admission on the national territory of rental cars in compliance with the respective contracts, since those who rent the vehicle is a person not established or resident in the national territory. 2-cars referred to in the preceding paragraph, if they are in Portugal at the end of execution of lease, may, within five days after that term, be re-leased to persons resident or not resident in the national territory, with a view to their dispatch or export within four and eight days, respectively. 3-in the same five-day period, referred to in the preceding paragraph, the car can be driven by employee of the company, although resident in national territory, with a view to their return to the country where the vehicle rental contract. 4-failure to comply with the preceding paragraphs shall be considered illegal introduction and consumption implies the immediate seizure of the vehicle and the solidary liability of the company and of the respective user.
Article 38 Exhibitions and demonstrations 1-vehicles to join in national territory for use at trade fairs, exhibitions, presentations, racing, training, tests or demonstrations, benefit from the system of temporary admission, for a maximum period of 90 days, under the fiscal responsibility of the organiser of the event or the owner. 2-the application of the system depends on request to the Directorate-General of customs and excise duties, to be carried out before the entry into the national territory or within a maximum of 10 days later, accompanied by supporting documentation 51 of the scheme depends on conditions.
Article 39 commercial use 1-at the request of the person concerned, the admission or temporary admission in the national territory of goods cars enrolled in regular series in another Member State or in a third country, for the purpose of commercial use, is authorized by the Directorate General of customs and excise duties, upon issuance of a guide, since checked the following conditions : a) Be admitted or vehicles imported by persons established outside the national territory, or on his behalf; (b)) Are the vehicles used exclusively for direct transport of goods which begins or ends outside the national territory; c) be complied with the legal provisions in force on transport, in particular those relating to the taking up and pursuit of the activity; d) Being paid all taxes owed on the vehicles periodically on the Member State of registration. 2-the permanence is authorized for the time strictly necessary to carry out the transport operation that justifies their entry into national territory. 3-for the purposes of applying the provisions of paragraph 1 (a)) of paragraph 1, the persons, resident or not, that Act on behalf of person established in the national territory, shall be subject to contractual work and have been by this duly authorized to drive the vehicle.
Article 40 Conditions 1-the circulation service of vehicles referred to in paragraphs 1 and 2 of article 34 articles 37, 38 and 39 is made under circulation Guide. 2-the service of vehicles referred to in articles 35 and 36 is made under 52 registration certificate of special series, issued by State Protocol Service of the Ministry of Foreign Affairs, being assigned to these vehicles special license plate.
Section II Expedition and export article 41 Under 1-registration of dispatch or export can be attributed by the Directorate General of customs and excise duties to the vehicle that has national registration or is presented to customs without registration by registered or recognised operator and that is to be dispatched to another Member State of the European Union or exported to third countries. 2-the registration assignment of dispatch or export depends on the request of the person concerned to the Directorate-General of customs and excise duties, accompanied by the following documentation: a) the registration certificate or registration title, when the national registration is not cancelled; b) commercial invoice or equivalent document, when the vehicles are subject to dispatch or export for commercial purposes or when have not yet been registered in Portugal. 3-the assignment of dispatch or export registration has the effect of cancelling the DAV, if the tax has not been paid, or refund, in whole or in part, in accordance with article 29, when tax has been paid.
Article 42 1 test-vehicles can be attributed to dispatch or export registration, for a period of one year, renewable once only, the cars manufactured in 53 national territory intended to undergo durability tests on actual situation of circulation, or other, since requested by companies which prove to have technology research department in Portugal and had a gross turnover in the domestic market of more than € 300 000 000 in year immediately preceding. 2-the number of vehicles under the conditions of the preceding paragraph shall not exceed the strictly necessary to the carrying out of the trials, at any time, exceed the 50 units and the respective movement carried out under the following conditions, in the absence of which is considered to be illegal for consumption introduction: a) vehicles shall be marked with the words "TEST VEHICLE", inscribed permanently on the sides and later in no less than the dimension of the registration; b) vehicles can only be driven by employees of the company, duly accredited for that purpose, or by employees of contractor for the performance of such tests. 3-after the maximum period of stay of vehicles referred to in paragraph 1, should the companies apply for discharge of the procedure, according to one of the arrangements provided for in article 32 article 43 transfer of residence 1-people transferring their normal place of residence from Portugal to another country may request the assignment of dispatch or export registration provided that the residence is within a maximum of 90 days from the date of issuance of the Customs document circulation referred to in the following article. 2-The presentation of the application for registration assignment of dispatch or export, the applicant must prove the imminent transfer of his residence through employment, application for residence permit in another State, lease of property, or any other means deemed suitable by the Directorate General of customs and Special taxes on consumption 54.
Article 44 1-movement and control After the assignment of dispatch or export plates and affixing its stamp of validity, customs issues the Customs document circulation with sequential numbering, which is in the period of validity of registration during which the car can travel on national territory. 2-the vehicle to which registration has been ascribed to dispatch or export can only remain in the national territory during the maximum period of 90 days and be driven by its holder, by the spouse or de facto attached, by ascending and descending in first degree or, in the case of a legal person, by person properly authorized, since in any case, are not resident or established in the national territory.
Chapter VI exemption schemes section 1 General rules article 45 application for recognition 1-exemptions provided for in this chapter depend on recognition of the Directorate-General of customs and excise duties, at the request of the person concerned in that documentary evidence of verification of their assumptions. 2-the application for recognition must be submitted in the following time limits: a) within six months from the date of transfer of residence or of the termination of service, in the cases referred to in articles 58, 62 and 63; 55 b) before the application for home use or pay the tax by the registered trader, in the cases referred to in articles 51 to 54, and the application is filed within 30 days after the assignment of registration when the transformation of vehicles which is chargeable. 3-the exemptions provided for in this chapter shall apply to vehicles purchased in leasing system provided that the documents of the vehicle stating the identity of the lessee. 4-in the cases provided for in articles 58, 62 and 63, the only benefit is recognized to a car or motorcycle per beneficiary. 5-in case you have been lodged an application for tax relief and the same have been rejected, the person concerned is notified to, within 30 days, declare the destination you want to give the vehicle, otherwise be illegal introduction in consumption. 6-the entitled to exemptions recognized in accordance with this article shall expire within six months after notification to the interested, and within that period to exercise it, showing the DAV for the purposes of registration of the vehicle subject to the exemption.
Article 46 service of vehicles 1-exempt vehicle circulation in the national territory may be authorized by Customs before taking decision on recognition, on condition that the vehicle be driven by its owner, by the spouse or de facto United or ascendants and descendants in the first degree with him live in common economy. 2-Recognized the exemption and before issued the registration certificate, the exempt vehicle can circulate in the national territory for a period of 60 days from the date of assignment of the national registration, under request of release for consumption which included indication of registration.
56 Article 47 Burden of non-transferability-1 beneficiaries of tax exemptions may not dispose of, whether for a consideration or free of charge, rent or lend the car subject to exemption before the expiry of twelve months from the date of the assignment of the national registration, going on otherwise place the full settlement of the tax and administrative or criminal responsibility. 2-in the case referred to in article 58, the taxpayer must maintain their permanent residence in the national territory for a minimum period of 12 months. 3-in the case of the sale of the vehicle takes place between the recipient and the subject exemption, which gathers together all the conditions to benefit from the same, with the exception of the cases of transfer of residence, registration of the vehicle depends on the prior evidence before the Directorate-General of customs and excise duties on the part of the purchaser. 4-the burden of non-transferability and extinction for the period are recorded in the documents of the vehicles by the competent authority.
Article 48 time limit 1-exemptions provided for in this code or in legislation, may only be recognized to the same beneficiary once every five years, or once every 10 years in the cases of article 58, 62 and 63, counted from the date of the assignment of the national registration of the automobile, in the absence of any temporal limitation with regard to the exemptions referred to in articles 51 to 53 2-Notwithstanding the provisions of the preceding paragraph , new exemption may be granted before the expiry of five years for recipients of the exemptions provided for in article 54, in the following situations: a) Accident resulting in death or irreparable damage, which entail the cancellation of the registration of the vehicle; b) theft properly participated at police, without the automobile 57 has been found and returned to its owner within six months, and since it is proved the cancellation of the registration; c) Inadequacy of the automobile to the needs of the disabled, due to the worsening proven their incapacity, since it is not possible to carry out the necessary adaptation of the vehicle. 3-When there is recovery of the vehicle by the police authorities in the situations referred to in point (b)) of the preceding paragraph, there is taxation in accordance with the procedure laid down in article 50 article 49 transmission by death, free vehicle 1-entitlement to the exemptions provided for in this code is transmitted mortis causa case in transmissário their assumptions, otherwise, the regime prescribed in the following article. 2-the verification of the assumptions of the exemption for the purposes of the preceding paragraph is waived when vehicles are concerned specially adapted for the transport of handicapped people to move supported in wheelchairs.
Article 50 1-residual burden of taxation where conveyances which qualify the exemptions referred to in this chapter shall be transmitted, in life or death, and then exceeded the period of non-transferability, the person in respect of which no their assumptions, there is taxation in an amount proportional to the time missing for the term of five years According to the rates in force at the date of granting of the benefit, even if the transmission has due to the cessation of its activity. 2-the exemption granted to vehicle acquired leased does not relieve the taxation provided for in the preceding paragraph, where the lessee to return the vehicle to the lessor prior to the end of the period of five years, being both jointly and severally liable for payment of the 58 debt. 3-the residual tax burden provided for in paragraph 1 of this article, as well as the burden of non-transferability laid down in article 47, are recorded in the documents of the vehicles by the competent authority, being the vehicle transmission about zero that same focus, without prejudice to its extinction by the course of their term or for payment of the tax.
Section II special rules Subsection I, public authority functions and taxi service article 51 fire service authority functions and allocation to the State Park 1-are exempt from the tax: a) the vehicles acquired for operational functions for the National Civil Protection Authority, as well as the fire service vehicles acquired by associations, including the municipal fire department; b) vehicles purchased in the new State, intended for the military, militarized and security, including municipal police, when assigned exclusively to the exercise of functions of authority, considering as such surveillance functions, patrolling, policing, inspection service and support research and monitoring of people and goods; c) vehicles reported lost or abandoned to the State and purchased by the Directorate-General of Treasury and finance; d) motor vehicles, with a capacity equal to or greater than the seven seats, including the driver, acquired by the municipalities and parishes, even if in leasing system, for the transport of school children of basic education. 2-the exemption provided for in paragraph 1 of this article depends on request to 59 Directorate-General of customs and excise duties, concomitant or previous to applying for home use, accompanied by the following documents: the Declaration issued by the national authority) of Civil Protection which included the recognition of the applicant entity and the technical characteristics of the vehicles in the cases referred to in point (a)) of the preceding paragraph; b) statement issued by respective services stating the destination to which the vehicle will be assigned, in the case referred to in point (b)) of the preceding paragraph; c) copy of the sentence or decision which determined the loss or abandonment of the vehicle, as well as Declaration of your assignment or acquisition by the Directorate-General of Treasury and finance, in the case referred to in point (c)) of the preceding paragraph. d) statement issued by the competent service of the municipality or parish accompanied by proforma invoice identifying the make, model, and version of the vehicle purchase. 3-The vehicles referred to in points (a)) and d) of paragraph 1 shall bear say the beneficiary entity identifiers, inscribed permanently on the sides and later, in size not less than that of registration, considering otherwise be illegal introduction in consumption.
Article 52 public utility corporate bodies and private institutions of social solidarity 1-are exempt from the tax, passenger cars with a capacity of nine seats, including the driver, acquired for valuable consideration, in the new State, legal persons of public and private social welfare institutions for collective transport in public interest and activities deemed appropriate to their nature and purposes. 2-the exemption provided for in this article depends upon request directed to the Directorate-General of customs and excise duties, concomitant or previous to applying for home use, accompanied by documentary proof of the legal status of the updated 60 institution and proof of purchase. 3-vehicles must bear say the beneficiary entity identifiers, inscribed permanently on the sides and later, in size not less than that of registration, otherwise, be illegal introduction in consumption.
Article 53 1 Taxi-passenger cars that are intended for rental service with driver (letter "T"), as well as the carriage by taxi, released for consumption and to submit up to four years, counted from the first assignment and registration documents, benefit from an exemption corresponding to 70% of the amount of the tax. 2-The vehicles referred to in the preceding paragraph which are fitted with engines for unique consumption in its propulsion system, liquid petroleum gas, natural gas or electric power, or with hybrid engines that allow their use along with gasoline or diesel, are fully exempt from tax. 3-the exemption provided for in the preceding paragraph applies also to vehicles adapted to transport disabled and access in accordance with defined administrative regulations, by order of the members of the Government responsible for the areas of Finance and rehabilitation, regardless of its combustion system. 4-the recognition of the exemptions provided for in this article depends upon request directed to the Directorate-General of customs and excise duties, concomitant or previous to the presentation of the DAV, accompanied by copy of the business license for the activity, taxi licence and proof of the quality of the corporate form of the taxable person.
61 subsection II People with disabilities article 54 1 exemption-contents Are exempted from tax vehicles intended for the own use of people with disabilities, people over 18 years, as well as the use of people with deep multihandicap, of people with disabilities to move exclusively supported in wheelchairs and people with visual disabilities, whatever their age. 2-the exemption is valid only for new vehicles with CO2 emission level up to 160 g/km, the exemption cannot exceed the amount of € 6 500. 3-When the taxable person with disabilities meet all the conditions for exemption, except for driver's license, being such lack due exclusively to unmake condition vehicle adapted to the type of disability that can make learning and driving test, tax exemption can be granted for the vehicle to be acquired, provided that the guarantee be provided motor vehicle tax and value added tax and the interested party, within one year, prove obtaining the same, under penalty of being operated to guarantee. 4-the limit on the CO2 emission level set out in paragraph 2 shall not apply to vehicles specially adapted for the transport of persons with disabilities to move supported in wheelchair, as these are defined by the following article, with CO2 emissions increased to 180 g/km, when, apart from the Declaration of incapacity, the vehicle to be acquired should have automatic.
Article 55 Conditions relating to taxable 1-for the purposes of recognition of exemption provided for in the previous article: the 62) ' Person with disabilities», all that, due to changes in the structure and functions of the body, defects or acquired, have a permanent functional limitation, of degree equal to or greater than 60%, and present difficulty in locomotion on the public highway without aid or reward or compensation resources in particular prostheses, Orthotics, wheelchairs and crutches, in the case of motor disability at the level of the lower limbs, or difficulty in access to or the use of the collective public transport, in the case of conventional motor disability at the level of the upper limbs; b) ' Person with deep multihandicap», the person with disabilities who in addition to meeting the conditions referred to in the preceding sub-paragraph, have one or more disabilities, of which a degree of disability equal to or greater than 90%, involving severe difficulty of locomotion on the public highway without aid of others or without compensation resources, or access or use collective conventional public transport , and is demonstrably prevented from driving cars; c) ' disabled person that moves supported in wheelchair», the person with a disability of motor or other origin, of a permanent nature, with a degree of disability equal to or greater than 60%, whose mobility aid is done exclusively through the use of a wheelchair; d) ' Person with visual impairment ' means the person who has a permanent change in the field of vision of 95%; e) ' disabled person ' armed forces, the person who is considered as such pursuant to Decree-Law No. 43/76, of January 20, and have a degree of disability equal to or greater than 60%, regardless of their nature. 2-the percentage of disability shall be in accordance with the National Table of disabilities which is in force on the date of its determination by its medical board.
63 article 56 application instruction 1-recognition of exemption referred to in article 54 is dependent upon request directed to the Directorate-General of customs and excise duties, concomitant or previous to applying for home use, accompanied by a declaration of permanent incapacitation issued for less than five years, pursuant to Decree-Law No. 202/96, October 23 , or identical Declaration issued by the Republican National Guard, the gendarmerie or the armed forces, which included the following elements: a) the nature of the disability, as qualified by the previous article; b) the corresponding degree of incapacity under the table referred to in paragraph 2 of the preceding article, except for the disabled of the armed forces, for which the degree of incapacity is fixed by military medical board or in the manner laid down in the applicable legislation; c) attesting the high difficulty of locomotion on the public highway or in access or use collective conventional public transport; d) the unfitness for the license, if any. 2-where in the course of instruction if give rise to doubts as to the degree of incapacity of applicants, the Customs may require the submission of persons with disabilities who were issued the statements of inability to a medical board, notifying them of this intention. 3-With the notification referred to in the preceding paragraph, should interested parties be informed that, if they want to have immediate access to the benefit before the results of the medical board, can the same be recognized conditionally, as long as you keep the amount of tax on the vehicle to legalize, until the Directorate-General for health or the regional health authorities notify the respective result. 4-within the limitation period of the right to tax assessment, the Directorate-General of customs and Excise may notify the persons with disabilities who were issued the statements referred to in the previous paragraphs disability to submit to new medical board, 64 considering be illegal introduction for consumption in case of refusal not justified.
Article 57 1-car driving is permitted driving of the person with a disability upon request directed to the Directorate-General of customs and Excise: a) Regardless of any authorization by spouse, since with him to live in common economy, or by the UK in fact; b) By ascendants and descendants in the first degree with him live in common economy, or by a third party designated by him, since that previously authorized by the Directorate-General of customs and excise duties, and on condition that the disabled person is one of the occupants. 2-the driving restriction referred to in point (b)) of the preceding paragraph, with regard to the presence of the person with disabilities, shall not apply to persons with disabilities, persons with disabilities whose degree of permanent incapacity is equal to or greater than 80% or not having, travelling in wheelchairs, and people with visual impairment When the movements do not exceed a radius of 60 kilometres from the residence of the beneficiary. 3-In duly substantiated exceptional cases, it may be allowed to travel without the presence of the person with a disability by distance greater than that referred to in the preceding paragraph, the Directorate-General of customs and excise duties on a movement for the route and time required. 4-in the case of ascendants and descendants of the user of the procedure being people with disabilities, or they assimilated with the Declaration referred to in paragraph 1 of article 56 can also drive the vehicle without any restrictions, duly authorized by the Directorate-General of customs and excise duties and making accompanied 65 document certifying that authorisation.
Subsection III transfer of residence article 58 1-transfer of residence Are exempt from tax on the vehicles owned by people over the age of 18 years, empowered to conduct during the minimum period of residence, transferring their residence from one Member State of the European Union or third country to national territory, provided that the conditions laid down in articles 59 and 60 2-are still tax exempt vehicles of people of Portuguese nationality or another Member State of the European Union who have exercised their activities in another country, during 24 months and whose incomes are subject to taxation in Portugal, having been: a) Cooperative; b) teachers who have exercised functions teachers abroad in courses taught in language or on Portuguese culture, in accordance with lists published by the Department; c) Employees hired abroad to provide service in diplomatic and consular posts Portuguese or to represent Portuguese public services; d) Officials of international organisations of which Portugal is a Contracting Party.
Article 59 conditions relating to the transfer of residence 1-recognition of exemption referred to in the preceding article depends on request to the Directorate-General of customs and Excise Special on consumption, 66 accompanied by: a) proof of residence in another Member State of the European Union or third country for a period of 12 months, followed this country or interpolated for the duration of stay, restrictions and their transfer to Portugal, in the situation referred to in paragraph 1 of the preceding article; (b) Proof of nationality, of) nature of the work carried out in another country and their contractual link and duration, in the situations provided for in paragraph 2 of the preceding article. 2-for the purposes of point (a)) of the preceding paragraph and in the case of the legislation of the country of origin to establish restrictions of stay, having been fixed residence for non-consecutive periods, include the total time of stay in the country based on certificate issued by the competent consular authority and each period be less than 183 days per calendar year. 3-do not consider themselves residing in another Member State or in a third country, the people who are abroad for the purposes of studies, internships or performing functions of fixed term up to two years. 4-Consider the studies that are subordinate to the program at a university or other educational institution, as well as the practical training related to these studies, unless the activity is regarded as independent research work. 5-the person played term functions in another Member State or in a third country, where it has been subject to contractual link with person resident in the national territory, having, in consequence, received compensation and declared income in Portugal.
Article 60 vehicle-related Conditions 1-the tax exemption referred to in article 58 shall be granted only when they occur, cumulatively, the following conditions regarding the vehicle: a) intended to be entered for consumption on the occasion of the transfer of normal residence of the person concerned to the national territory; 67 (b)) Have been acquired in the country of origin or country where previously has also been the owner, in general taxation conditions and have not benefited in the shipment or export of any tax relief, assuming that when the vehicle is fitted with a registration plate of normal series, excluding any temporary card; (c)) Have been property of the person concerned in the country of origin for at least 12 months prior to the transfer of residence, counted from the date of issue of the document that headlines the property or the date on which the contract of lease, if applicable. 2-to members of international organisations recognised by Portugal, conventionally laid down conditions, to the members of the armed forces of the States Contracting Parties to the North Atlantic Treaty or its civilian employees and employees covered by subparagraph (c)) of paragraph 2 of article 58 shall not apply the provisions of subparagraph (b)) paragraph 1 provided that they have ceased the exercise of functions in the framework of the international organization or North Atlantic Treaty or diplomatic or consular post.
Article 61 request for exemption 1-for the purposes of recognition of exemption for transfer of residence, the applicant shall submit, together with the application, the following documents: a) customs declaration for vehicle; b) registration certificate and registration of ownership title, if applicable, proof of ownership of the vehicle; c) valid driving license for at least 12 months prior to the transfer of residence; d) certificate of residence issued by the administrative entity responsible for the control of inhabitants or, failing these, consular certificate, stating the date of commencement and cessation of residence; e) Document of everyday life attesting to residency in the country of origin, including 68, rent receipts, consumption of water, electricity, payslips or discount evidence for health effects and reform. 2-the Directorate-General of customs and Excise may require the official translation of foreign documents. 3-in the cases provided for in paragraph 2 of article 58, the request for exemption is accompanied by a document issued by the competent authority attesting to the applicant's status, as well as the dates of beginning and termination of service.
Article 62 diplomatic and Consular Officials 1 Portuguese-Portuguese consular and diplomatic officials and employees whose functions in the outer frame are equivalent to diplomatic service, returning to Portugal after termination of same, benefit from tax exemption on home use of a vehicle, as long as they are owners of the vehicle for at least 12 months prior to their termination , or of two vehicles, if they are married and the spouse or de facto United have accompanied the holder of the Office in the country, and in the latter case, the cylinder capacity accumulated more than 3 500 cm3, and one of the vehicles to be registered in the name of the spouse or de facto attached. 2-the exemption request is accompanied by the DAV and certificate of the Ministry of Foreign Affairs stating that the status and the applicant's Professional category, the sort of mission performed and the date of commencement and termination of service on the outer frame. 3-In case of unpredictable and independent transfer of applicant, which makes it impossible to meet the deadline provided for in paragraph 1, the exemption shall be granted from the requirement concerning the ownership of the car has been found for a period of not less than six months.
Article 63 69 employees, agents of the European communities and European parliamentary 1-The officials and other servants of the European Communities, as well as members of the European Parliament having been at least 12 months, the effective exercise of functions, come to establish or re-establish their residence in national territory, after the permanent cessation of the same, benefit from exemption from the vehicle tax on home use of a vehicle , since this vehicle: a) purchased in the State of residence of the applicant, or where previously has also resided; b) is owned by the applicant for at least 12 months prior to the transfer of residence. 2-the exemption request is accompanied by the DAV and document issued by the competent Community, attesting to the quality and status of the applicant as well as the period of effective exercise of functions.
Chapter VII final provisions article 64 1 Surveillance-taxable vehicles are subject to inspection since the entry into the national territory to the regularization of their situation. 2-Are still subject to monitoring the vehicles which have been granted exemption or reduction of tax, within the period in which remain the burden associated with them, and the Directorate-General of customs and excise duties, risk criteria, request the special collaboration of consular posts, the Parish Councils, foreign services , job centres and social security and others that will prove necessary for verifying the elements relevant to the granting of benefits. 3-the supervision of compliance with the provisions laid down in this code the 70 Directorate General of customs and excise duties, the Directorate-General of taxes, the Office of mobility and land transport, I. P., the Institute and notary fees, I. P., in the area of the respective attributions, the Public Security Police and the National Republican Guard in particular the Fiscal Brigade, with regard to the movement of the taxable vehicles and the verification of their fiscal situation.
Article 65 Impediment to recognition of the right to tax benefits-1 can only benefit from exemption or reduced rate of vehicle tax taxpayers who, at the time of release for consumption, present their tax liabilities tax vehicles and single tax movement fully satisfied in respect of all vehicles of his property and which do not have other tax debts to the State in enforcing payment phase No administrative claim, judicial review, judicial review, oppose the implementation or payment in installments with warranty. 2-for the purposes of the preceding paragraph, the vehicle registration offices, the Directorate-General of customs and excise duties and the Directorate-General of taxes shall proceed to the necessary exchange of information concerning taxpayers absentees.
Article 66 domestic partnership for the purposes of this code, proof of the fact, recognized pursuant to law No. 7/2001, of May 11, depends on the presentation of the following documents: a) statement issued by Parish Council stating that the interested live in common economy for more than two years; 71 b) attesting the identity of tax domicile of the parties concerned in the last two years; c) Declaration of both members of the Union as a matter of fact, under rules of engagement, that assume the Union and that this lasts for more than two years. 72 ANNEX II SINGLE TAX MOVEMENT CODE (referred to in paragraph 2 of article 1) to car taxation reform now undertakes implies changes of as regards fund taxes on their circulation. To the present moment, the movement of vehicles in Portugal was subject to three separate tax-the vehicle tax, road tax and the trucking tax-disciplined for legal texts produced at different times and that, over time, accused him of form and substance deficiencies. In its current form, the municipal tax on vehicles is a product of the years 70, having been conceived at a time when the Portuguese vehicles was still small and the automobile ownership still view as a sign of wealth. In the municipal tax on vehicles stand out, so social nature which concerns the time was stealing the Foundation, while show absent the concerns of environmental and energy policy that today as essential to these tax figures. Example of this are reduced tax rates for diesel-powered cars or the progressive reduction of the tax on the basis of the taxable vehicles age feature, originally designed as a form of solutions protecting the smaller contributors possessions but that stimulate and prolongs the use of less efficient vehicles and that pollute more. Notwithstanding the corrective measures that have been introduced in recent years in the municipal tax on vehicles, matter, with all urgency, reformulate this tax subject to concerns own the times we live in. Taxes and trucking, for their part, gained its current form in the years 90, in compliance with Community rules relating to the taxation of heavy goods vehicles, revealing more narrow figures but of greater rationality of municipal tax supported by most motorists. Indeed, the tax base used in the taxation of vehicles gross weight 12 tonnes or more, harmonised by Community law, is composed of elements capable of revealing the wear and tear that they bring to the environment and the road network, as its weight, number of axles and suspension type. More recently, age 73 of the vehicle was turned into aggravation factor, using a rate escalation that penalizes older vehicles. The very differentiation between the road tax and the trucking tax based on use for own account or for hire or reward goods vehicles, expresses the subordination of these taxes the most current energy policy purposes and transport, leaving see that these figures are less in need of reform that the municipal tax on vehicles. The introduction of the single tax movement brings an important simplification to this area of the tax system. The three taxes until now in force are merged in a single figure, by eliminating the morass that surrounded them, at the same time that harmonize technical solutions, concepts and terminology. The procedure of liquidation and payment of the tax is now completely dematerialized, passing to be carried out, in principle, to the Internet, with ensuring greater convenience to taxpayers and smaller management fees to the administration. The full computerization of these procedures allows also have real knowledge and complete car park stock, from the moment of registration until the time of slaughter, information that is not only essential to the pursuit of a good fiscal policy and the implementation of policies of diverse nature. In substance, and for reasons of their own, with the requirements of Community law and with national priorities in the field of environmental policy, energy and transport, a different discipline of different vehicle types, fixing the categories that have rooted in legislation until now in force. How a structuring and unifying element of these categories, dedicates the equivalence principle, leaving the way clear to the tax, as a whole, if subordinate to the idea that taxpayers should be subject to the extent that they cause to the environment and the road network, which was the raison d ' être of this tax figure. It is this principle that dictates the encumbrance of vehicles depending on their property until the time of slaughter, the common job of a specific tax basis, the review of the existing tax benefits and the allocation of a portion of the revenues to the municipalities to use. It is recognized, however, that the amendment of the operative event in the new road tax, which shall become the property of the vehicle, which, in itself, result in the short term, substantial difficulties 74 implementation of reform, as a result of the numerous faults and delays in settlement of records of acquisition or transmission of vehicles or cancels their registrations, in case of slaughter however occurred. That is why we have chosen to defer the full production of the effects of the code, with regard to the existing car park, for the beginning of 2008, committing the Government to advance, until then, with simplified and less costly mechanisms that allow a settlement of property records of vehicles and ensure the reliability necessary for the future settlement of the new tax. The new model is, however, immediately applicable in relation to passenger cars that are the subject of a first registration in national territory after the date of entry into force of the code. For these, adopting a tax base of mixed nature, which reproduces that which features now the vehicle tax, integrating at the same time the cylinder capacity and the level of carbon dioxide emission, anticipate the Community proposals on the matter. Infuses this tax, environmental logic that he was lacking, putting an end to a system of taxation that fed the in-service maintenance of end-of-life vehicles and the conversion to diesel automobile National Park, with serious damage to our environment and energy policy. The use of a tax base of mixed nature, combining a cylinder and carbon dioxide, it also has the virtue of making simple and transparent revenue sharing, which now has to be done between the central Government and the municipalities, whose financial interests are strictly preserved by this reform. As regards rolling stock Park so far subject to municipal tax on vehicles, and for serious reasons of practicality and rationality, that, as of January 2008, the tax base will diminish, by deletion of older vehicles, i.e. registered until 1980, but the tax increase, by observance of the principle of "user pays", for the older vehicles and pollutants , being held, current levels for the remaining vehicles, so as to ensure that all these support a lower taxation in relation to that will be imposed on vehicles registered from 1 July 2007, resulting in a slight increase of this recipe of the exclusive ownership of municipalities. Only regarding motorcycles and boats if they introduce one or another change, dictated by concerns a tax simplification that 75 had become overly complex over time. The vehicles so far subject to taxes and trucking continue to be taxed on the same basis on which are being not bringing This new reform. This is because this is an area of car taxation system subject to Community law, and therefore more limited margin of intervention of the national legislator. And that's just as well because these are vehicles with an environmental rationality already incorporates taxation, the tax base of the former based on characteristics of vehicles which better reflect the environmental and road wear produced by them and on their seniority. In this field, the Community legislator has advance the principle of equivalence, being unnecessary deep intervention in respect of this tax reform. The new tax shall be paid during the anniversary month of registration or vehicle registration and paid by the end of this month, allowing a more balanced revenue collection throughout the year and, consequently, better financial management. The tax assessment shall be carried out by the taxable person himself, via the Internet or in any tax office, being eliminated the obligation to affix a label to the vehicle. The thrust of it solutions and the cross between the various entities involved in registration or the registration of the vehicle and in the original settlement of vehicle taxes guarantee a computer more effective control in this area, with evident reduced costs and red tape, in addition to enabling a more accurate knowledge of the current Park, indispensable factor for sound management of fiscal policy.
Chapter I principles and general rules article 1 principle of equivalence the single tax movement obeys the principle of equivalence, looking for burdening taxpayers as far as 76 environmental cost and road that these cause, in implementation of a general rule of tax equality.
Article 2 objective 1 Incidence-the single tax movement focuses on the following vehicles, which are registered or recorded in Portugal: a) category a: Passenger Cars and cars of mixed use with a gross weight not exceeding 2 500 kg registered since 1981 to the date of entry into force of this code; b) category b: passenger car referred to in (a)) and d) of paragraph 1 of article 2 of the code of tax on vehicles and cars of mixed use with a gross weight not exceeding 2 500 kg, registered at a later date for the entry into force of this code; c) Category C: goods vehicles and cars of mixed use with a gross weight exceeding 2 500 kg, used for the carriage of goods, transport for own account, or to a car without driver with those purposes; d) Category d: goods cars and cars of mixed use with a gross weight exceeding 2 500 kg, used for the public transport of goods, transport for hire or reward, or a car without driver with those purposes; and) and Category: Motorcycles, mopeds, tricycles and quadricycles, as these vehicles are defined by the highway code, registered since 1987; f) category F: pleasure craft of particular use with engine power equal to or greater than 20 kW, registered since 1986; g) Category g: private-use Aircraft. 2-Assume-if assigned to particular goods transport or own-account transport vehicles for which if not check the allocation to public transportation of goods or the carriage for hire or reward.
77 article 3 subjective Incidence 1-taxable persons of the tax the owners of vehicles, considering as such natural or legal persons governed by public or private law, on behalf of which the same are recorded. 2-Are treated as owners financial tenants, purchasers with reservation of title, as well as other holders of option rights by virtue of the lease.
Article 4 1-temporal Impact the single tax movement is annually, being due in full each year concerned. 2-the tax period corresponding to the year that begins on the date of registration or on each of his birthdays, with regard to vehicles in categories A, B, C, D and e, and the calendar year, with regard to vehicles in categories F and g. 3-tax levied on vehicles of category A, B, C, D and e is due to the cancellation of the registration by virtue of slaughter carried out in accordance with the law.
Article 5 1-Exemptions Are exempt from tax the following vehicles: Vehicles, central administration) regional, local and military forces and militarized, as well as the corporate property fire vehicles which are intended for fire-fighting; b) cars and motorcycles of the property of foreign States, diplomatic and consular missions, international organisations and European specialized agencies, their officials when his endorsement is required by virtue of law 78 international instrument; c) cars and motorcycles that, having more than 20 years and constituting pieces of public museums, only occasionally are subject to use and carry out annual travel not exceeding 500 kilometres; d) motorized vehicles exclusively electrical or non-combustible renewable energy powered, goods without special vehicles transport capacity, ambulances, funeral vehicles and agricultural tractors; e) passenger cars are intended for rental service with driver (letter "T"), as well as the carriage by taxi. 2-are still exempt from tax, the following taxpayers: a) disabled persons whose degree of disability is equal to or greater than 60% compared to vehicles of categories A, B and e and on the conditions laid down in paragraph 5; b) legal persons of public and private social welfare institutions, in accordance with the conditions laid down in paragraph 6. 3-the exemption referred to in point (b)) of paragraph 1 is recognised by order of the Director-General of taxes on request accompanied by the Declaration of the Ministry of Foreign Affairs to verify the conditions of the exemption. 4-the exemption referred to in point (c)) of paragraph 1 shall be subject to proof in any tax office, for each of the relevant year, on request made in the deadline for payment of the tax and accompanied by the title and ID card or registration certificate or registration of the vehicle. 5-the exemption provided for in (a)) of paragraph 2 can only be enjoyed by each beneficiary in respect of a vehicle and is recognized annually in any tax office. 6-the exemption provided for in subparagraph (b)) of paragraph 2 is recognized by order of the Director-General of taxes on request of interested entities duly documented. 7-are exempt from 50% of the tax the following vehicles: a) vehicles of category D when authorized or licensed to the 79 big transport objects; (b)) vehicles of categories C and D engaged in transport solely on land area of an autonomous region.
Article 6 chargeable event and chargeability 1-the chargeable event is the property of the vehicle, as attested by enrolment or registration in national territory. 2-is still considered taxable event tax to stay in national territory for a period exceeding 183 days of vehicles not subject to registration in Portugal which are not goods vehicles of a gross weight not less than 12 tonnes. 3-the tax deemed payable on the first day of the tax period referred to in paragraph 2 of article 4 Article 7 Tax Base 1-the single tax movement has a specific nature being its tax base made up of the following elements: a) as for the vehicles, the cylinder capacity, the voltage, the antiquity of the license plate and fuel; b) As vehicles of category B, the cylinder capacity and the level of emission of carbon dioxide (CO2) on the combined cycle of tests contained in the certificate or, in the absence of the actual measurement made in the technical centre legally authorized pursuant to the calculation of the tax on vehicles; c) as for vehicles of categories C and D, the gross weight, the number of axles, the kind of suspension of the driving axles and antiquity of the first registration of the vehicle engine; d) As vehicles of category and CC; and 80) and for vehicles in category F, the engine power, as contained in its registration; f) As vehicles of category G, the maximum permissible take-off weight, such as constant aero-navegabilidade certificate. 2-the determination of the tax base of tax levied on vehicles of categories C and D, it is considered equivalent to air suspension the suspension type defined in annex III to Directive 96/53 No./EC of 25 July 1996 laying down the maximum authorized dimensions in national and international traffic and the maximum authorised weights in international traffic for certain road vehicles circulating within the community. 3-in determining the tax base of tax levied on vehicles of categories C and D which are articulated vehicles consisting of a tractor and semi-trailer, or sets consisting of motor vehicle and trailer, whose gross weight, excluding the towable, is equal to or greater than 12 tonnes, the following rules: a) the gross weight corresponds to the maximum gross weight that the vehicle is allowed to shift; b) the number of axes corresponds to the number of axles of the vehicle or tractor along with the number of axles of the towed vehicle; c) type of suspension corresponds to the driving axles. 4-for the purposes of point (b)) of the preceding paragraph, in the case of the same motor vehicle or tractor to be coupled, alternately, other trailers or semi-trailers, the trailer shall be deemed to correspond to two axes and that the two axes correspond if the trailer gross weight maximum, referred to in point (a)) of paragraph 2, is equal to or less than 36 tons , and three axes if that gross weight exceeds 36 tons. 5-where, for the purposes of determining the taxable base vehicles in category F, that carry out the conversion of power units, formulas to be used are as follows: 1 kW = 1, 359 cv 1 kW = 1.341 HP 1 HP = 0.7457 kW 81 article 8 – General rules 1 Rates-the rates of tax are those which are in force at the time when he becomes chargeable. 2-when a taxable vehicle apply different rates of tax on account of their characteristics or use, prevail the highest rates. 3-the rates contained in this code should be updated every year according to consumer price index.
Article 9 – the category Rates the rates applicable to vehicles of category A are the following: fuel used annual Tax according to the year of enrolment (in euros) Gasoline Other Electricity products after 1995 1990 to 1995 To 1981 Of the 1989 engine capacity (Cm 3) engine capacity (Cm 3) total Voltage up to 1000 To 1500 Until 16.00 10.00 7.00 100 over 1000 to 1300 more than 1500 to 2000 more than 100 32.00 18.00 10.00 more than 1300 until 1750 More than 2000 to 3000 50.00 28.00 14.00 more than 1750 up to 2600 more than 3,000,127.00 more than 2600 68.00 29.00 until 110.00 56.00 3,500,202.00 over 3,500,360.00 185.00 85.00 82 article 10 – category B Rates the rates applicable to vehicles of category B are as follows: Rank of cylinder capacity (CC) fees (in euros) Step of CO2 (in grams per kilometre) fees (in EUR) up to 1250 25.00 Until 50.00 120 more than 1250 to 1750 50.00 more than 120 to 180 75.00 over 1750 until 2,500,100.00 more than 180 until 250,150.00 over 2,500,300.00 over 250,250.00 article 11 – category C Rates the rates applicable to vehicles of category C are the following: levels of gross weight (in kilograms) annual fees (in EUR) up to 2500 ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 2501 27.00 to 3500 ... ... ... ... ... ... ... ... ... ... ... ... ... 3501 45.00 to 7500 ... ... ... ... ... ... ... ... ... ... ... ... ... 7501 105.00 to 11999 ... ... ... ... ... ... ... ... ... ... ... ... ... 173.00 Vehicles gross weight 83 2 AXLES 12,000,186.00 the 12,999,265.00 12001 193.00 173.00 180.00 165.00 172.00 159.00 165.00 157.00 163.00 312.00 247.00 290.00 236.00 277.00 226.00 266.00 224.00 264.00 13000 to 15000 to 316.00 249.00 294.00 238.00 281.00 229.00 270.00 227.00 268.00 333.00 278.00 310.00 265.00 296.00 255.00 284.00 253.00 282.00 17,999,299.00 14,999,268.00 > = 18,000,379.00 3 AXLES 15000 421.00 353.00 392.00 337.00 374.00 324.00 359.00 321.00 356.00 to 297.00 244.00 276.00 233.00 264.00 16,999,262.00 17000 to 18000 303.00 244.00 282.00 233.00 269.00 223.00 259.00 222.00 256.00 223.00 253.00 222.00 251.00 17,999,262.00 the 18,999,341.00 the 20,999,342.00 19000 378.00 317.00 351.00 303.00 335.00 291.00 322.00 288.00 319.00 378.00 319.00 351.00 304.00 335.00 292.00 322.00 290.00 319.00 21000 to 382.00 320.00 355.00 306.00 339.00 294.00 325.00 291.00 323.00 22,999,344.00 > = 23,000,385.00 > = 4 AXES 428.00 358.00 398.00 342.00 380.00 328.00 365.00 326.00 362.00 23000 to 375.00 310.00 349.00 296.00 333.00 284.00 320.00 24,999,333.00 25000 to 26000 282.00 317.00 378.00 317.00 351.00 303.00 335.00 291.00 322.00 288.00 319.00 25,999,341.00 the 26,999,626.00 the 28,999,635.00 27000 710.00 582.00 660.00 556.00 630.00 534.00 605.00 529.00 600.00 727.00 591.00 677.00 564.00 646.00 542.00 621.00 537.00 615.00 > = 29,000,652.00 737.00 607.00 686.00 579.00 655.00 556.00 629.00 552.00 624.00 annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in EUR) With pneumatic suspension or with another type of suspension Brackets gross weight (in kilograms) With pneumatic suspension or with other types of suspension with pneumatic suspension or with other types of suspension with pneumatic suspension or with other types of suspension with pneumatic suspension or with another type of suspension motor vehicles gross weight > = 12 t year of first registration Until 1990 (inclusive) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after 2 + 1 AXLES 12,000,185.00 187.00 172.00 12001 174.00 164.00 166.00 158.00 160.00 156.00 159.00 to 316.00 242.00 294.00 231.00 280.00 223.00 269.00 222.00 267.00 18000 17,999,258.00 the 24,999,341.00 the 25,999,370.00 25000 402.00 320.00 374.00 306.00 357.00 296.00 343.00 293.00 340.00 412.00 347.00 384.00 331.00 366.00 320.00 352.00 318.00 349.00 > = 26,000,688.00 2 + 2 AXLE 757.00 646.00 704.00 616.00 672.00 596.00 645.00 591.00 640.00 23000 26000 30,999,627.00 's 25,999,329.00 373.00 309.00 347.00 294.00 331.00 285.00 318.00 283.00 315.00 to 715.00 588.00 665.00 561.00 635.00 543.00 610.00 538.00 605.00 31000 to 32,999,678.00 = 33,000,722.00 > 734.00 636.00 683.00 607.00 652.00 587.00 626.00 582.00 621.00 2 + 3 AXLES 870.00 678.00 810.00 647.00 773.00 626.00 742.00 621.00 736.00 36000 to 765.00 662.00 717.00 632.00 685.00 611.00 662.00 606.00 657.00 37,999,705.00 > = 38,000,731.00 3 + 2 AXIS 860.00 685.00 807.00 654.00 770.00 633.00 745.00 628.00 739.00 36000 to 743.00 613.00 692.00 585.00 660.00 566.00 634.00 561.00 629.00 38000 to 790.00 614.00 735.00 39,999,654.00 37,999,653.00 586.00 701.00 567.00 674.00 562.00 668.00 > = 40,000,762.00 > 979.00 715.00 912.00 682.00 870.00 660.00 835.00 655.00 829.00 = 3 + 3 AXLES 36000 to 775.00 655.00 721.00 625.00 688.00 605.00 661.00 600.00 655.00 38000 to 788.00 661.00 733.00 631.00 700.00 610.00 672.00 605.00 667.00 39,999,705.00 37,999,698.00 > = 801.00 676.00 745.00 646.00 711.00 625.00 683.00 619.00 678.00 40,000,721.00 with other types of suspension with air suspension or equivalent (1) With another kind of suspension yearly fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in EUR) with other types of suspension with air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) levels of gross weight (in kilograms) With air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) articulated vehicles and combinations of vehicles the first Year registration Until 1990 (inclusive) Between 1991 and 1993 Between 1994 and 1996 Among 1997 and 1999 2000 and after 84 article 12 Fees-fees applicable to category d: category D vehicles are as follows: levels of gross weight (in kilograms) annual fees (in Euros) in Kg in Euro up to 2500 ... ... ... ... ... ... ... ... ... ... ... ... 2501 17.00 the 3500 ... ... ... ... ... ... ... ... ... ... .... 3501 28.00 to 7500 ... ... ... ... ... ... ... ... ... ... 63.00 7501a11999.................................... Vehicle gross weight 106.00 2 AXLES 12,000,119.00 the 12,999,140.00 12001 123.00 112.00 115.00 107.00 110.00 103.00 106.00 102.00 105.00 181.00 131.00 170.00 125.00 162.00 121.00 157.00 120.00 156.00 13000 to 15000 to 182.00 133.00 171.00 127.00 163.00 123.00 158.00 122.00 156.00 251.00 162.00 235.00 155.00 225.00 150.00 217.00 148.00 216.00 17,999,173.00 14,999,142.00 > = 18,000,203.00 3 AXLES 15000 317.00 190.00 298.00 182.00 284.00 176.00 275.00 174.00 273.00 to 184.00 133.00 172.00 127.00 164.00 123.00 16,999,142.00 17000 to 18000 184.00 133.00 172.00 127.00 164.00 123.00 159.00 122.00 158.00 159.00 122.00 158.00 17,999,142.00 the 18,999,170.00 the 20,999,170.00 19000 242.00 160.00 227.00 152.00 217.00 148.00 210.00 146.00 208.00 242.00 160.00 227.00 152.00 217.00 148.00 210.00 146.00 208.00 21000 to 259.00 161.00 243.00 154.00 232.00 149.00 224.00 148.00 222.00 22,999,172.00 > = 23,000,258.00 > = 4 AXES 323.00 242.00 303.00 231.00 289.00 224.00 279.00 222.00 277.00 23000 to 240.00 187.00 226.00 178.00 215.00 173.00 208.00 171.00 24,999,199.00 25000 to 26000 264.00 214.00 248.00 204.00 236.00 197.00 229.00 196.00 227.00 207.00 25,999,228.00 the 26,999,369.00 the 28,999,371.00 27000 462.00 346.00 433.00 331.00 414.00 320.00 400.00 317.00 397.00 463.00 348.00 435.00 332.00 415.00 321.00 401.00 319.00 398.00 > = 29,000,418.00 624.00 392.00 586.00 375.00 559.00 362.00 541.00 359.00 536.00 with other types of suspension with air suspension or equivalent (1) With another kind of suspension yearly fees (in Euros) annual fees (in Euros) annual fees (in Euros) Rates annual (in Euros) annual fees (in EUR) with other types of suspension with air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) levels of gross weight (in kilograms) With air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) motor vehicles gross weight > = 12 t year of first registration Until 1990 (inclusive) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after 85 2 + 1 AXLES 17,999,140.00 12,000,117.00 12001 to 118.00 110.00 110.00 105.00 105.00 102.00 102.00 101.00 101.00 179.00 131.00 168.00 125.00 160.00 121.00 155.00 120.00 154.00 18000 to 237.00 169.00 222.00 156.00 212.00 156.00 205.00 155.00 203.00 24,999,180.00 25000 to 25,999,228.00 = 26,000,344.00 > 461.00 323.00 433.00 298.00 413.00 298.00 399.00 296.00 396.00 2 336.00 214.00 315.00 198.00 300.00 198.00 291.00 196.00 288.00 + 2 AXLES 23000 to 226.00 159.00 212.00 151.00 202.00 146.00 24,999,169.00 25000 to 26000 239.00 185.00 224.00 177.00 214.00 171.00 207.00 169.00 205.00 196.00 145.00 195.00 25,999,197.00 the 28,999,284.00 the 30,999,341.00 29000 398.00 266.00 373.00 254.00 357.00 246.00 344.00 244.00 342.00 31000 to 534.00 379.00 501.00 362.00 478.00 350.00 462.00 347.00 459.00 455.00 320.00 427.00 305.00 408.00 295.00 394.00 293.00 391.00 32,999,404.00 > = 2 + 3 AXLES 627.00 503.00 588.00 480.00 562.00 465.00 543.00 461.00 539.00 33,000,537.00 36000 to 595.00 397.00 558.00 378.00 533.00 366.00 516.00 37,999,423.00 363.00 511.00 > = 38,000,582.00 3 + 2 AXIS 644.00 546.00 605.00 521.00 577.00 504.00 558.00 500.00 554.00 36000 to 525.00 377.00 492.00 360.00 470.00 349.00 455.00 346.00 451.00 38000 37,999,402.00 the 39,999,527.00 > = 40,000,729.00 > 850.00 684.00 797.00 653.00 761.00 632.00 736.00 627.00 730.00 618.00 495.00 580.00 472.00 554.00 457.00 536.00 453.00 531.00 = 3 + 3 AXLES 36000 to 455.00 344.00 427.00 328.00 408.00 317.00 394.00 315.00 391.00 38000 to 460.00 401.00 431.00 382.00 412.00 370.00 398.00 39,999,427.00 37,999,366.00 367.00 395.00 > = 622.00 412.00 584.00 393.00 557.00 380.00 539.00 377.00 535.00 40,000,439.00 with other types of suspension with air suspension or equivalent (1) With another kind of suspension yearly fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in Euros) annual fees (in EUR) with other types of suspension with air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) levels of gross weight (in kilograms) With air suspension or equivalent (1) with another type of suspension with air suspension or equivalent (1) articulated vehicles and combinations of vehicles the first Year registration Until 1990 (inclusive) Between 1991 and 1993 Between 1994 and 1996 Between 1997 and 1999 2000 and after article 13 Rates-category and the rates applicable to vehicles of category and are as follows: Rank of cylinder capacity (CC) Annual fee in euro (according to the year in which the vehicle is registered) after 1996 Between 1992 and 1996 From 180 to 250 5 0 more than 250 to more than 350 350 7 5 until 500 17 10 86 more than 500 to 750 52 30 more than 750 102 50 article 14 Rates-category F the rate applicable to vehicles of category F is € 2/kW.
Article 15 – Fees category G the rate applicable to vehicles of category G is € 0.50/kg, having the tax the upper limit of € 10 000.
Chapter II and article 16 Settlement payment 1-jurisdiction for the settlement of the tax is the Directorate-General of taxes. 2-the tax assessment is made by the taxable person himself via the Internet, in accordance with the conditions of registration and access to electronic statements, being mandatory for legal persons. 3-the tax assessment can be made by any tax office, in public service, where the taxable person requests it or when the following circumstances occur: a) The taxable vehicles are not registered in the national territory; b) taxable vehicles benefit from an exemption whose assumptions must be the subject of proof; c) identification error or omission Exists of taxable vehicle in the database, that does not permit the taxpayer settle the tax through the Internet. 87 4-at the time of tax assessment document is issued only to billing, certified by the media in use on the network of collection, shows the proper payment of the tax. 5-When there is a theft, loss or destruction of the supporting documentation of the payment of tax or exemption may be obtained certificate demonstrating in any tax office or through the Internet.
Article 17 deadline for settlement and payment 1-in the year of registration or vehicle registration in national territory, the tax is paid by the taxpayer of the tax in the 30 days following the end of the period legally required for registration. 2-in subsequent years the tax must be paid by the end of the month in which becomes chargeable, pursuant to paragraph 2 of article 4 article 18 Settlement unofficially 1-in the absence of registration of the vehicle carried out within the legal deadline, the tax due in the year of registration of the vehicle is paid off and required: a) to the taxpayer of the tax on vehicles based on the customs declaration of the vehicle , or on the basis of the supplementary declaration of vehicles in underpinning the tax settlement, even if it's not due; (b)) to the declarant of the customs declaration in the case of vehicle heavy lorries. 2-in subsequent years and in the absence or delay of liquidation attributable to the taxable person, or in the event of an error, omission, failure or any other irregularity detrimental to tax collection, the Directorate-General of taxes shall unofficial settlement on the basis of that agreement, by notifying the taxpayer to, within 10 working days to make the payment. 3-after the period referred to in the preceding paragraph is carried out without the payment of tax-88, is extracted the corresponding certificate of debt.
Chapter III ancillary obligations, monitoring and administrative regime article 19 specific obligations of the lessors of vehicles for the purposes of article 3 of this code, as well as in paragraph 1 of article 3 of the law of the respective approval, are the entities that proceed to lease, operating lease or long term rental of vehicles required to provide the Directorate-General of taxes tax identification data of the users of the leased vehicles.
Article 20 Jurisdiction for surveillance 1-compliance with the obligations imposed by this code is supervised by all the public authorities responsible for the effect, in particular by the Directorate-General of taxes, by the Directorate-General of customs and excise duties, by the Office of mobility and land transport, I. P., by the Republican National Guard, the Public Security Police , by the municipalities, by vehicle registration offices, the port authorities and maritime police, as well as by private services of roads and airports. 2-the authority or police officer to check any infringement of this code, and when to this competence, should raise auto news and send it to the tax office in the area where the offence was committed, to the establishment of the corresponding process. 3-the employee who in the exercise or performance of their duties becomes aware of any breach of the present code and that it is not competent to raise auto news must report it to the tax office in the area where the offence was committed, to the introduction of the corresponding process 89. 4-The breaches of this code shall be deemed to practised in the area of the Tax Office of the domicile or seat of the offender.
Article 21a Missing tax benefit delivery the lack of delivery, in whole or in part, of the single tax movement that is due in accordance with this decree-law, when not achieving crime, is punishable under article 114 of the General Regime of Tax Offences, approved by law No. 15/2001, of 5 June.
Article 22 Seizure and detention of the vehicle 1-Fined the offences referred to in the previous article, there is room to seizure or immediate immobilization of the vehicle, as well as the seizure of documents that titulam their movement, until the fulfilment of tax liabilities. 2-Being impossible to arrest or immediate immobilization of vehicle, the officer or employee who established the infringement must mention this fact in the news or auto on participation, and the head of the competent Tax Office promote immediately the steps for the arrest, police authorities or civil aviation. 3-For satisfaction of tax and fines resulting from the breach of the provisions of this code, as well as the costs of removal and storage of the vehicle, the Exchequer enjoys special furniture privilege tax on the vehicle, unless the transmission if you have accomplished for judicial or extrajudicial sale in the process that the State should be called to deduce their rights. 4-Verified the seizure of the documentation, must be submitted along with the auto news in the competent tax office, communicating this the occurrence immediately to the Office of mobility and land transport, i. p. 90 5-the payment of the fine, cease the effects of seizure, and the competent tax office to return the seized documents and to inform the competent Office of mobility and land transport , I. P.
Article 23 immediate payment of tax 1-is provided to the offender the payment of the tax and its fine upon verification of infringement, by issuing provisional receipt. 2-auto news, as well as the duplicate of the receipt and the respective provisional importance, are sent by the autuante, within three days, to the competent tax office, for the purposes of arraignment of alleged infringement. 3-When is convenient, can the autuante, within the same period, making the presentation of the documentation and means of payment in any tax office, the posts immediately to the competent tax office. 4-the payment referred to in the preceding paragraphs, the head of the Department of Finance shall immediately to your fundraiser by sending the documents and proof of payment to the competent tax office. 5-the tax office responsible for the introduction of the process of ordination must deliver to the owner of the vehicle a proof of payment, upon presentation of the Declaration by the taxpayer and return receipt.
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