DESCRIPTION:
National legal act that regulates the taxes imposed on taxpayers that own vehicles, boats, aircrafts and other mobile assets.
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| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-07-26 |
| dct:spatial | National |
| dct:identifier | http://data.europa.eu/eli/dir/2012/34/oj |
| dct:title | National Schema on mobile assets |
| skos:example | For instance, if a company in Germany purchases a fleet of vehicles from a supplier in France, the national regulation on mobile assets would govern the registration of these vehicles in Germany, their use by the company, and their eventual disposal or transfer. The company would need to comply with the regulation to avoid penalties and ensure legal certainty. |
| eira:concept | eira:ArchitectureBuildingBlock |
| skos:note | The regulation provides a framework for the registration and transfer of mobile assets, ensuring transparency and legal certainty. It also sets out the rights and obligations of the owners and users of these assets. The regulation is enforced by national authorities in each member state, who are responsible for ensuring compliance and imposing penalties for violations. |
| skos:definition | The national regulation on mobile assets within the European Union member states is a set of rules that govern the use, registration, transfer, and disposal of mobile assets. This regulation is developed in line with the European Union's directives and regulations to ensure uniformity and consistency across all member states. It covers various types of mobile assets including vehicles, machinery, equipment, and other movable properties. |
| eira:definitionSource | European Union |
| eira:definitionSourceReference | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32012L0034 |
| eira:view | LV-Binding Power and Jurisdiction |