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Generic Tax Name Motor vehicles tax - Entry into and parking of a motor vehicle in a historical part of a city
Tax name in the national language Daň za vjazd a zotrvanie motorového vozidla v historickej časti mesta
Tax name in English Tax on the entry into and parking of a motor vehicle in a historical part of a city
Member State SK-Slovak Republic
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law No. 582/2004. Last ammended by 361/2014.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Tax territory of the Slovak republic.

 
Taxpayers

Tax on the entry into and parking of a motor vehicle in a historical part of the city: driver of the motor vehicle which entered and parked in a historical part of the city or individual or a legal entity who is the holder of the motor vehicle.

 
Tax object and basis of assessment

Entry into and parking of a motor vehicle in a historical part of the city.

The tax is assessed on basis of the number of days of entry into and parking in a historical part of the city.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

EUR per motor vehicle per day set by municipality.

 
Tax due date

 
Tax collector

Municipality.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29bc+d59db

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 0.85 EUR 0.00
2011 0.78 EUR 0.00
2010 0.78 EUR 0.00
2009 0.67 EUR 0.00
2008 1.00 EUR 0.00
2007 0.23 EUR 0.00
2006 0.20 EUR 0.00
2005 0.17 EUR 0.00
2004 0.07 EUR 0.00
2003 0.07 EUR 0.00
2002 0.03 EUR 0.00
2001 0.07 EUR 0.00
2000 0.07 EUR 0.00

Comments