When a vehicle is subject to administrative seizure, the question arises: does it have to pay the vehicle tax? The vehicle tax is often seen as a circulation tax, and when a vehicle is subject to administrative seizure, it is forbidden to circulate.
It is important to clarify that the vehicle tax is not a circulation tax, but an amount that the owner must pay whether the vehicle is in use or parked in a garage.
The vehicle tax can be defined as a “motor tax” and is not a circulation tax, but a tax on ownership.
This raises the question of whether administrative seizure exempts the vehicle from paying the tax.
Many argue that the temporary loss of possession of the vehicle, since it cannot be used, justifies suspending the payment of the vehicle tax.
However, since the vehicle tax is a tax on ownership of the vehicle, it must be paid even when the vehicle is under administrative seizure.
Confusion has arisen on this matter, especially because Regions have different policies regarding the payment of the vehicle tax during administrative seizure, creating disparities in treatment.
It is important to differentiate between administrative seizure and tax seizure, as they have different implications for the payment of the vehicle tax.
Administrative seizure can be imposed by the police or public security for significant violations, such as driving without a license or insurance.
In this case, the law allows for exemption from paying the vehicle tax.
Tax seizure, often referred to as “vehicle seizure,” is typically used as a guarantee for unpaid debts.
It is a precautionary measure imposed by the Collection Agent as a guarantee of the debt.
To answer the initial question, it is necessary to determine the type of seizure the vehicle is under.
If it is an administrative seizure for a traffic violation, the payment of the vehicle tax may be suspended.
However, if it is a tax seizure imposed by the Collection Agent, the vehicle tax must be paid.
In a 2017 ruling, the Constitutional Court confirmed that the vehicle tax is due even during tax seizure, as it is a tax on ownership rather than circulation.
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