Law on Tax on motor vehicles import auto - ZDMV (Official Gazette import auto of RS, no. 72/06 - UP

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You are asking whether the taxpayer is entitled to a refund of vehicle import auto tax, which is paid on the acquisition of motor vehicles from other EU Member States (person import auto was on this basis has been issued a certificate of conformity of the vehicle), and was subsequently (in Slovenia) revisited category M1 (passenger import auto car with the shape of the bodywork) category N1 (lorry). Taking this further indicates import auto that the motor vehicle of category M1 (before processing) falling within CN 8703 32nd
A taxpayer who is on the acquisition of a motor vehicle (passenger car from the CN 8703 32) from other EU Member States pay tax on motor vehicles, and then processed into a car truck, on this basis shall not be entitled to a refund of the tax paid on motor vehicles.
Law on Tax on motor vehicles import auto - ZDMV (Official Gazette import auto of RS, no. 72/06 - UPB2) in the first paragraph of Article 3 provides that the tax paid on motor vehicles falling within CN codes: 8703 21, 8703 22, 8703 23, 8703 24, 8703 31, 8703 32, 8703 33, 8703 90, for the first time on the market or are first registered in the territory of the Republic of Slovenia. Furthermore, in the second paragraph provides that the tax is also paid for the traffic used the above-mentioned motor vehicles and other used motor vehicles, except tractors, which is obligatory registration, if their turnover was accounted value-added tax.
On the basis of Article 7 ZDMV the liability to the tax return import auto when it is completed motor traffic. Tax liability under the second paragraph of Article 3 of ZDMV incurred at the time of purchase or acquisition, whereby the taxpayer formation of tax obligations to report to the tax authority within 15 days from the date of purchase or acquisition.
It is considered that transport motor vehicles carried out: when an invoice is issued for the sale of a motor vehicle; when the motor vehicle is delivered, if delivered to the prior issue of an invoice or without issue; on imports: when the customs debt or would have occurred if it had not been prescribed exemption from customs duties and free of customs duty; When a motor vehicle is taken for own use; when the motor vehicle is handed over, if disposed of free of charge