The German Motor Vehicles Taxation Actas published on 24.5.1994 OJ I 1994p 1102 as last amended by Article 31 of Volume 9 of the Social Code of 19.6.2001 (OJ I 2001 p 1117) implements the requirements of Directive 1999/62 with regard to tax on motor vehicles

This law, last amended in 2001, implements EU requirements regarding taxes on motor vehicles. It ensures national tax rules align with European directives on vehicle taxation. Affected parties include vehicle owners and businesses operating motor vehicles in Germany. The act standardizes how motor vehicle taxes are applied, impacting transport costs and potentially consumer prices.