advantageous regime SUV abolished
Since years there has been a discrepancy regarding the taxation of vehicles: a difference was made between light freight and non light freight vehicles. The light freight were for obvious reasons taxed less heavily since these were really necessar for companies.
However the difference was used for purposes which were clearly not the intention of the legislator: since the definition was not severe enough some categories of regular private cars could also be considered as light freigt and had therefore a fiscal advantage. These categories were more especially SUV’s and MPV’s. However the legislator has now decided that these cars can not be considered as light freight anymore and is going to make the definition more restrictive. So the tax advantageous regime which was applicable in the context of SUV’s and MPV’s will not be applicable anymore starting from 1 January 2005. The remark can be made that the law is not yet definitive but the general principles will normally not be modified anymore. Parl. St. Kamer 2005-06, nr. 2097
