Traducción de «impuesto sobre los productos contaminantes » (Español → Inglés) :

environmental tax [ charge for polluting product | discharge tax | ecotax | energy tax | environmental charge | green tax | tax on CO2 | tax on polluting product | Environmental charge(STW) ]

pollutant [ micropollutant | polluting product ]

deposit on a polluting product

taxes on products, except VAT and import taxes

taxes on products net of subsidies on products

corporate income tax [ corporation income tax | corporation tax | corporate tax ]

taxes on products

In the light of Law No 9/2012 and the purpose of the tax provided for thereunder, must Article 110 TFEU be interpreted as precluding a Member State of the European Union from establishing a tax on pollutant emissions, applicable upon the registration of motor vehicles coming from another Member State of the European Union, where that tax does not apply to the registration of domestic motor vehicles, upon the transfer of ownership of such vehicles, in respect of which such a tax or a similar tax has already been paid, where the amount ...[+++]of such a residual tax incorporated into the value of the motor vehicles on the domestic market is lower than the new tax?

In the light of Law No 9/2012 and the purpose of the tax provided for thereunder, must Article 110 TFEU be interpreted as precluding a Member State of the European Union from establishing a tax on pollutant emissions, applicable upon the registration of motor vehicles from another Member State of the European Union, but which, in the case of domestic motor vehicles, is payable only upon the transfer of ownership of such vehicles, the result being that a foreign vehicle cannot be used unless the tax is paid, but a domestic vehicle can be used for an unlimited time without the tax being paid, until the ownership of that vehicle is transfer ...[+++]red, if ever, followed by its registration in the name of the new owner?

1. In addition to the general provisions set out in Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty on exempt uses of taxable products, and without prejudice to other Union provisions, Member States shall exempt the following from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing energy poverty, evasion, avoidance or abuse:

In addition to the general provisions set out in Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC on exempt uses of taxable products, and without prejudice to other Union provisions, Member States shall exempt the following from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse: