motor car [ automobile | car | personal automobile | private car | tourist vehicle ]

car | passenger car

private passenger automobile [ private passenger vehicle | passenger vehicle ]

Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities [ Election for Passenger Vehicles or Aircraft to be Treated as for Non-Commercial Use ]

passenger car [ passenger automobile | car | automobile ]

automobile tax | motor car tax | motor vehicle duty | motor vehicle tax | tax on motor car

Ordinance of 6 May 1981 on Working Hours and Rest Periods for Professional Drivers of Light Passenger Transport Vehicles and Heavy Automobiles [ WHRPO 2 ]

DETEC Ordinance of 5 July 2011 on the Information on the Energy Label for New Automobiles [ ELabelO ]

202 (1) If the consideration paid or payable by a registrant for an improvement to a passenger vehicle of the registrant increases the cost to the registrant of the vehicle to an amount that exceeds the amount that would be deemed under paragraph 13(7)(g) or (h) of the Income Tax Act to be, for the purposes of section 13 of that Act, the capital cost to a taxpayer of a passenger vehicle in respect of which that paragraph applies if the formula in paragraph 7307(1)(b) of the Income Tax Regulations were read without reference to the description of B, the tax calculated on that excess shall not be included in determining an input tax credit ...[+++] of the registrant for any reporting period of the registrant.

(3) Where a registrant who is an individual or a partnership acquires, imports or brings into a participating province an improvement to a passenger vehicle or aircraft that is capital property of the registrant, the tax payable by the registrant in respect of the improvement shall not be included in determining an input tax credit of the registrant unless, throughout the period

(2) Subsection 5(3) applies for the purpose of determining an input tax credit in respect of a passenger vehicle for which tax on the acquisition or importation first became payable or was first paid without having become payable after June 2006.

The present Directive aims at removing such obstacles by means of restructuring passenger car related taxes applied by Member States, without obliging them to introducing any new taxes.