Creation of an additional registration tax on cars emitting more than 200 g CO2/km

Article 18 of the 2006 Finance Act creates Article 1635 bis O of the General Tax Code: an additional tax on vehicle registration certificates, for the benefit of ADEME, is due on the most polluting passenger cars. For vehicles with EU type-approval, it is based on CO2 emissions and only applies to cars emitting more than 200 g/km; for others, it depends on fiscal horsepower and only covers cars above 10 fiscal horsepower. According to the Senate report's examples, it amounts to €38 at 219 g/km and €424 at 331 g/km, and €300 above 15 fiscal horsepower. It applies from 1 July 2006 to vehicles first registered since 1 June 2004.