ballast vehicles adapted for use together with a semi-trailer or trailer with a permissible total weight of the vehicle combination equal to or greater than 12 tons. The truck market in 2007 developed very dynamically. The growth was caused by a good economic situation, and above all, by the further development of the construction industry. In 2007, entrepreneurs purchased 22,635 trucks with a GVW of over 6 tons, which is a large increase compared to 2006, which closed with a figure of 14,709. The largest increase was recorded for the heaviest vehicles, i.e., over 15 tons GVW. Among the heaviest vehicles, tractor units were the most popular, with 14,474 units sold. Summarizing the above data: a larger number of sold vehicles means a larger number of items subject to taxation. In order to correctly calculate this public levy, to know the subject matter scope, the entity scope, the tax base, registration or temporary permit, certificate of approval, and information contained in the central vehicle register. Subject scope, emergence ● trailers and semi-trailers which, together with a motor vehicle, have a permissible total weight from 7 tons and below 12 tons, with the exception of those used exclusively for agricultural activities conducted by a taxpayer of agricultural tax ● trailers and semi-trailers which, together with a motor vehicle, have a permissible total weight equal to or greater than 12 tons, with the exception of those used exclusively for agricultural activities conducted by a taxpayer of agricultural tax ● buses.(…)
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Source: Czasopismo Logistyka 6/2011
Tax on means of transport in logistics operations – PDF file for download