#2011-234Decree No. 2011-234 of March 2, 2011 Regarding Vehicle Categories Subject to the National Goods Transport Vehicle Tax
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This law categorizes goods transport vehicles in France to determine their vehicle tax rate. It classifies vehicles into three categories based on the number of axles and the total authorized weight. This affects transport businesses as it calculates tax according to the category, ensuring accurate tax compliance.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Defines goods transport vehicle categories based on weight and axles
- Establishes how liftable axles are counted for classification
- Directs specific government officials for enforcement
Obligations
What this law requires
Classify each goods transport vehicle into exactly one of three categories based on number of axles and total authorized weight in charge (PTAC) for tax rate determination
For Category 1 classification: vehicles must have exactly two axles with PTAC greater than 3.5 tonnes and less than 12 tonnes
For Category 2 classification: vehicles must have either two axles with PTAC ≥12 tonnes, three axles (motor vehicles or articulated sets), or three-axle articulated combinations
For Category 3 classification: vehicles must have four or more axles (motor vehicles or articulated sets)
Include retractable/liftable axles (essieux relevables) in the axle count when determining vehicle category classification