Full name of Instrument & Measure (English):
Act on special tax on motor vehicles (OG 15/13,108/13)
Ordinance on special tax on motor vehicles (OG 52/13, 90/13,140/13, 116/14, 152/14, 31/15)
Full name of Instrument & Measure (native language):
ZAKON O POSEBNOM POREZU NA MOTORNA VOZILA (NN 15/13,108/13)
Pravilnik o posebnom porezu na motorna vozila (NN 52/13, 90/13,140/13, 116/14, 152/14, 31/15)
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).
The Ordinance regulates the specifics of the Act on special tax on motor vehicles, inludes claim forms and instructions for their filling.
Goal/Aim:
regulate taxation of motor vehicles
