French purchase tax on new vehicles from 1 January 2008
13.12.2007
WRITTEN QUESTION E-6433/07
by Kurt Joachim Lauk (PPE‑DE) and James Elles (PPE‑DE)
to the Commission
A purchase tax on new vehicles is to come into force in France on 1 January 2008 which will involve a multi-level bonus-malus system based on the amount of CO2 emitted by individual cars:
(a) a stepped bonus (‘credit’) for new vehicles with CO2 emissions between 121 and 130 g/km: EUR 200; between 101 and 120 g/km: EUR 700; below 100 g/km: EUR 1 000
(b) a ‘super bonus’ of EUR 300 whenever a car which is more than 15 years old is replaced by the purchase of a new car
(c) a stepped penalty (‘fine’) for all new vehicles with CO2 emissions over 160 g/km: from 160 to 165 g/km: EUR 200; from 166 to 200 g/km: EUR 750; from 201 to 250 g/km: EUR 1 600; over 250 g/km: EUR 2 600
(d) new vehicles with CO2 emissions between 131 and 159 g/km do not fall within the bonus-malus system.
French car manufacturers, in particular, stand to gain from this system — other European manufacturers (e.g. in Sweden, Italy, the United Kingdom, Germany) and other importers (such as Japan and Korea) will be at a disadvantage, as an above-average proportion of their cars falls into the ‘penalty’ category.
1. Is this French purchase tax on new vehicles (bonus-malus system) compatible with the current internal market competition rules, or does it contain elements which distort competition?
2. To what extent is it compatible with the spirit of the Commission proposal ‘to reduce the CO2 emissions of new vehicles’, which provides that all European manufacturers in all vehicle segments must take steps to reduce CO2 emissions?
3. Concerning social compatibility: Does the Commission think that this new purchase tax is socially compatible for families with several children who are dependent on people carriers, etc., which emit more CO2? What does the Commission intend to do to protect large families?
4. What solutions does the Commission propose to counter the increasing variety of car taxes in the Member States?
OJ C 191, 29/07/2008