They must apply to CO2 not technologyspecific

Fleet managers, and they are not the only, aspire to a simplification of European taxes. Because, not only the motor taxation proliferates on the continent without cooperation between the countries, but when you arrive to find some similarities, the methods of calculation differ significantly. "The vehicle of service is a good taxpayer and a good green lever," summarizes Vincent Rupied, President of the automotive activities of Leaseurope association and international Director of the Observatory of the vehicle of company (read interview page 2), to try to explain this disorderly proliferation.

The disparity of the plans is the biggest handicap to companies that want to implement a single strategy of management in different European entities. "We lack vision of Europe as a whole." "However, taxation does not influence the cost, but it also complicates the choice technical or salary, as the authorization of personal use of company vehicles," said Vincent Rupied.

Bases of calculation: the cacophony

In Belgium, for example, the administration on the principle that a service vehicle is used privately between 5,000 and 7,500 kilometres per year, depending on whether the journey home-office is less than or greater than 25 kilometres. The deductibility of the VAT is limited to 50, except to prove that the employee pays a contribution to his employer. The benefit in kind is imposed on its income, increased by a "solidarity contribution" calculated on CO2 emissions. Another example, in Spain, the benefit in kind is set at 20 of the price of the car, but the vehicles used in pool (a vehicle, several users) are not considered as for private use and the VAT becomes fully tax-deductible.

To complicate this disharmonieux patchwork, same tax is never sitting on the same criteria of calculation. VAT, characterized as a "European tax" by the Commission in Brussels, poster actually rates determined by each State. In addition, it is based on different bases: the selling price in France, the rate of the vehicle with a kind of ecotax in Austria (NoVA), the increased rate of a special tax (ISV) calculated on the displacement elsewhere...

The registration fee, equivalent to the grey card, presents a large muddle. In the Denmark, for example, this tax is indexed on the selling price and the margin of the concessionaire and it includes VAT. In Greece, VAT is not taken into account. In Belgium, the fee is calculated based on the power of the engine, tax horses and the age of the vehicle, etc.

For still confuse the benchmarks, a criterion which seems simple in appearance, the fiscal horse, is also different ingredients depending on the country: 13 slices of displacements to which apply a factor of 1.5 to 5 in Belgium; displacement cm3, the number of cylinders, the race of the piston, the engine speed in other countries... In 2005, the European Commission had well proposed a directive on private vehicles to abolish registration taxes and introducing into circulation (sticker) a tax base calculation on CO2. In reality, registration taxes have been maintained and the different taxes to traffic are enriched environmental participation.

A very bushy "green" taxation...

In the category of environmental taxes, the maquis is less dense. These taxes depend on the tax horses in Spain; the engine, fuel and emissions of CO2 in Britain; weight, type of fuel and CO2 at the Netherlands which grant a reduction in Diesel engines equipped with particulate filters. In this country, the rate is determined by each province. In Italy, the local scale is added to the national tax and ranges from 0 to 30. The regions of Aosta, Trento, the cities of Florence and of Prato charge no additional fee. Naples or Trieste on the other hand take a supplement of 20, while, in Bergamo, Palermo, Milan, Turin or in 44 other cities or regions, the rate jumps by 30. "Local taxes still encumbers management," deplored in a nice euphemism Vincent Rupied. In Germany, cities have implemented pellets allow circulation in their enclosure. But the criteria for affixing these pellets are not the same from one city to another...

In the end, "we are entitled to ask if all is well in accordance with the Treaty of Rome", it annoys the head of Leaseurope. In fact, European States even did not take advantage of environmental taxes to introduce a semblance of uniformity. The Italy 75 tax in traffic on electric vehicles, LPG and the CNG, but Piedmont and Lombardy exempt it completely, while others, such as Ravenna, impose an additional fee of 20. The Germany removes the tax of circulation for five years for electric vehicles, then enjoy a reduced rate. The Denmark follows the same logic and extends it to hydrogen vehicles. However, the hybrids are no exemption or reduction. The Belgium allows the amortization over two years of electric recharging facilities in enterprises. The Austria introduced a bonus for vehicles emitting little oxide of nitrogen (NOx). In this field, the catalogue of reductions, exemptions, subsidies is full of national or regional adaptations. In short, an incomprehensible maelstrom.

"Environmental similarities are a first step, they encourage companies to equip vehicles emitting less CO2," notes, however, in a way General Bart Vanham, consultant independent in Brussels and specialist European taxation (read interview below). Nevertheless, the Leaseurope association warns: "It is essential to maintain the neutrality of these taxation." They must apply to CO2, not technology-specific. This is not to tax whether electricity is better than the CNG, LPG, the "flex fuel" or hybrids. "His attitude does not create further diversity", explained Vincent Rupied... While already well enough puzzle encourages international officials of fleets to delegate the tax management to each of their countries, to the detriment of a simplification of the process at the headquarters of a group.