Creation of the car 'malus': additional registration tax on the highest-CO2 cars

Article 63 of the amending finance act for 2007 creates Article 1011 bis of the General Tax Code: an additional tax on the vehicle registration certificate tax, due on the first registration in France of a passenger car. For cars with EU type approval it depends on CO2 emissions; the 2008 scale is €0 up to 160 g/km, €200 from 161 to 165 g, €750 from 166 to 200 g, €1,600 from 201 to 250 g and €2,600 above, with thresholds lowered each year until 2012. Other cars are taxed by fiscal horsepower: €750 from 8 to 11 CV, €1,600 from 12 to 16 CV, €2,600 above. The tax is reduced by one tenth per year since registration abroad. The same article creates a fund for the purchase of clean vehicles financed by the tax and removes the 'clean vehicles' tax credit from 2008 income.