Taxes on motor vehicles is a subject that has barely been approached throughout the master's degree in tax law even though it's significant importance, both due to environmental concerns and the contribution to the country's growth. This paper intends to address the incidence of these taxes, as well as their taxable persons and their calculation method. So, how to explain the link with taxes on consumption and with value added tax? By adding the Court of Justice case-law analysis of the European Union on car taxation. It should be noted that there is a lack of bibliography on this theme, which makes the challenge much more motivating.
|Date of Award||4 Dec 2017|
- Universidade Católica Portuguesa
|Supervisor||Sérgio Vasques (Supervisor)|