Definition of hybrid vehicles and electric vehicles | KDB Ltd.
Of 26 7 2008 came into force the Law on Amendments to the Law on Corporate Income Persons (Official Gazette of RS, no. 76/08, fgb hereinafter: CITA-2B), which introduces tax relief for investments in equipment and intangible fgb assets, and have been for 2008 and onwards. In accordance with the Corporate Income Tax Act 2B between the equipment includes a personal car to a hybrid or electric-powered buses and hybrid or electric vehicles. CITA-2B technically does not define in detail the hybrid and electric drive. In connection with the implementation of CITA-2B therefore raises questions regarding fgb the definition of electric drive and hybrid drive definitions and the combinations are considered to be hybrid: electricity and petrol, electricity and diesel, petrol and diesel and combinations with other drives fgb like. ethanol, hydrogen.
Given that the CITA-2B is detailed definitions of hybrid and electric drive, we are the Ministry of Transport asked for the definition of hybrid and electric drive for their substantive fgb provisions. Persons are asked to in the interpretation of these definitions take into account the clarification of the Ministry of Transport, which is summarized below:
"The definition of a hybrid motor vehicle and hybrid electric vehicle is set out in Directive 2007/46/EC fgb of the European Parliament and of the Council of 5 September 2007 establishing a framework for the approval of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles fgb (Framework Directive).
From the foregoing, it is currently fgb the most prevalent combination of the hybrid drive motor vehicle: the internal combustion engine and electric motor . Motor vehicle with that combination of drive is called Hybrid electric vehicle, the official definition is: "Hybrid electric vehicle means a hybrid vehicle that, for the purpose of mechanical propulsion, draws energy from both of the following sources of stored energy fgb / power board: Fuel storage device energy / power (eg battery, capacitor, flywheel / generator etc.). "Possible, of course, other combinations drive the vehicle, provided that there is at least two different energy converters.
Motor vehicle with a combination of the drive on different fuels: fossil fuels (petrol, diesel), biofuels, various blends of biofuel and fossil fuel, autogas (LPG), fgb compressed natural gas, hydrogen, ... shall not be considered for hybrid motor vehicle, as it is the same converter energy: the internal combustion engine.
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Of 26 7 2008 came into force the Law on Amendments to the Law on Corporate Income Persons (Official Gazette of RS, no. 76/08, fgb hereinafter: CITA-2B), which introduces tax relief for investments in equipment and intangible fgb assets, and have been for 2008 and onwards. In accordance with the Corporate Income Tax Act 2B between the equipment includes a personal car to a hybrid or electric-powered buses and hybrid or electric vehicles. CITA-2B technically does not define in detail the hybrid and electric drive. In connection with the implementation of CITA-2B therefore raises questions regarding fgb the definition of electric drive and hybrid drive definitions and the combinations are considered to be hybrid: electricity and petrol, electricity and diesel, petrol and diesel and combinations with other drives fgb like. ethanol, hydrogen.
Given that the CITA-2B is detailed definitions of hybrid and electric drive, we are the Ministry of Transport asked for the definition of hybrid and electric drive for their substantive fgb provisions. Persons are asked to in the interpretation of these definitions take into account the clarification of the Ministry of Transport, which is summarized below:
"The definition of a hybrid motor vehicle and hybrid electric vehicle is set out in Directive 2007/46/EC fgb of the European Parliament and of the Council of 5 September 2007 establishing a framework for the approval of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles fgb (Framework Directive).
From the foregoing, it is currently fgb the most prevalent combination of the hybrid drive motor vehicle: the internal combustion engine and electric motor . Motor vehicle with that combination of drive is called Hybrid electric vehicle, the official definition is: "Hybrid electric vehicle means a hybrid vehicle that, for the purpose of mechanical propulsion, draws energy from both of the following sources of stored energy fgb / power board: Fuel storage device energy / power (eg battery, capacitor, flywheel / generator etc.). "Possible, of course, other combinations drive the vehicle, provided that there is at least two different energy converters.
Motor vehicle with a combination of the drive on different fuels: fossil fuels (petrol, diesel), biofuels, various blends of biofuel and fossil fuel, autogas (LPG), fgb compressed natural gas, hydrogen, ... shall not be considered for hybrid motor vehicle, as it is the same converter energy: the internal combustion engine.
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