Abolition of three vehicle taxes (annual tax on polluting vehicles, penalty on used cars of 10 fiscal horsepower or more, surcharge on vehicles above 36 fiscal horsepower)

Article 69 of the 2020 Finance Act rewrites, from 1 January 2021, the section of the General Tax Code on registration taxes: it now comprises only a fixed tax, a regional tax, the CO2 penalty on first registration and a surcharge for transport vehicles. This overhaul abolishes three older taxes on 1 January 2021: the €160 annual tax on polluting vehicles, the penalty on used cars of 10 fiscal horsepower or more, and the surcharge on vehicles above 36 fiscal horsepower.