Excise tax – special vehicle
As part of the company’s ongoing services, the law firm is handling an excise tax dispute on an imported vehicle.
The company has made an intra-Community acquisition of a special vehicle used as roadside assistance and therefore considers that there is no basis for charging excise tax. In the opinion of Customs, the vehicle should be classified as a passenger car,
despite the expert opinion submitted and despite the vehicle’s valid registration as a special vehicle. An appeal against the negative decision of the customs office is currently being prepared.