The Tax and Customs Authority (AT) yakarairwa kuti idzose 2930 euros kumuteresi mushure mekukwikwidza ISV (Motokari Mutero) inobhadhariswa pamotokari yakashandiswa kunze kwenyika muna Kubvumbi gore rino.
Sarudzo yekupedzisira, yechipiri gore rino, yakauya panguva ino kubva kuCAAD (Centre for Administrative Arbitration) muLisbon, uye haisi nguva yekutanga, yakaitwa muna Chivabvu mune imwe nyaya yakafanana.
Mumhan’ari mumwe chete muzviitiko zvose zviri zviviri, mutongi gava mutsva, asi sarudzo inoenda nenzira imwe chete, ichisungira Hurumende kuti idzorere chikamu chemari yaipomerwa.
Chii chiri mubvunzo?
Sezvatakambotaura, pane nyaya kuunganidzwa kweISV pamotokari dzakashandiswa kunze kwenyika uye mashandisirwo anoitwa izvi. Kana pakutanga ISV yakashandiswa kumotokari yakashandiswa kubva kunze kwenyika sekunge yaive nyowani, mitongo yakapihwa neEuropean Court of Justice (ECJ) muna 2009 yakaona shanduko ye "devaluation" ichiunzwa.
Nyorera kune tsamba yedu
Ndiko kuti, ikozvino kune ma indices ekuderedza (percentage value) paISV maererano nezera remotokari. Nyaya yacho ndeyekuti yezvikamu zviviri izvo zviri chikamu che ISV kuverenga - injini simba uye CO2 emissions - chete injini yehuwandu hwehuwandu hwakakanganiswa ne "devaluation" inoshanduka.
Ichi ndicho chikonzero chezvichemo kubva kune vatengesi, pamwe nekukanganisa kweEuropean Commission pamusoro pePortugal iyo inoti Nyika yePortugal ndiyo. kutyora chinyorwa 110 cheTFEU (Chibvumirano cheKushanda kweEuropean Union).
Vakuru vemitero, sepakutanga, vanoti "chikamu chezvakatipoteredza hachifanire (...) kuderedzwa sezvo chichimiririra mutengo wekukanganisa kwezvakatipoteredza, uye hachifanire (...) kunzwisiswa sechinopesana nemweya weChisungo. 110. yeTFEU sezvo iine chinangwa chekutungamira vatengi kune imwe sarudzo yakakura mukutenga kwemotokari, nekuda kwekusvibisa kwavo ".
Nyaya iri mubvunzo
Motokari yakashandiswa yakatengeswa kunze kwemumhan'ari yaiva Mercedes-Benz GLS 350 d ine makore ari pakati pe1 nemakore maviri - maererano netafura yeISV yemotokari dzinotengeswa kunze kwenyika, zera remotokari iyi rinoenderana nekuderedza kwe20%.
Kupatsanura mutero muzvikamu zvekutamiswa uye zvinoburitswa, mari inobhadharwa yaizova €9512.22 uye €14,654.29, zvichiteerana. Nekuderedzwa kwe20% kwakafanooneswa uye kushandiswa kune cylinder capacity component, mutero wakakwana uchave €21,004.94.
Kana chikamu chezvakatipoteredza chakaratidza mhando imwechete yekudzikisira iyo yakashandiswa kune cylinder capacity component, mari yaizobhadharwa pachikamu ichocho yaizodzikiswa ne2930 euros, chaizvo iyo mari yaifanira kudzoserwa nevakuru vemitero kune mutero.
Parizvino, pane dzimwe nyaya nhatu dziri kutariswa neveCAAD arbitrators.
Kwakabva: Public.