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fiscal

Fiscal harmonization

1) Part of the plan for the Single European Market is to achieve harmonization (ie to bring into line) of duties and taxes charged by member states (on vehicle road tax/fuel, etc).

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Fiscal charges

1) General term used to describe charges (ie taxes) raised by national governments on foreign vehicles entering their territory. Generally these fall into three categories: turnover taxes (ie for added value) such as VAT/IVA; fees for the issue of transport licences/documents; taxes or supplementary taxes such as on weight/number of axles/distance travelled in the country.

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