Full name of Instrument & Measure (English):
Act on special tax for motor vehicles (OG 15/13,108/13)
Full name of Instrument & Measure (native language):
ZAKON O POSEBNOM POREZU NA MOTORNA VOZILA (NN 15/13,108/13)
Description:
Special tax is paid for motor vehicles based on tax basis related to vehicle price (or motor volume) and based on CO2 emissions. If CO2 emission are below 85 g/km (diesel vehicles) ot below 90 g/km (benzine, natural gas, LPG), tax does not include the part related to CO2 emissions. Purely electrical vehicles are exempted from these rules (tax).
Goal/Aim:
regulate taxation of motor vehicles
