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TAXATION PAPERS COMPANY CAR TAXATION COPENHAGEN ECONOMICS

The following report, commissioned by Per Schillander of the Swedish National Road Administration, has been written and prepared by Christian Rydén of Trivector Traffic. | ISSN 1725-7557 Taxation papers Company Car Taxation Copenhagen Economics rs I xation WORKING PAPER NO.22 2010 jxation papers Taxation papers io q papei legation pape ers Taxation paper Taxation papers Taxation papers papers Taxation papers Taxation papers raxation papers IMPpapers n papers Taxation papers Taxation pa s Taxation papers Taxation papers ers taxation papers ation papers Taxation papers Taxation Taxation papers Taxation papers Taxation papers Tax Taxation papers Taxation papers x X papers Taxation papers Ta y Taxation papers axation papers T ion papers . n papers Taxation jpapete Taxation paper I s at Taxation papers Ta Taxation papers íỉ I xation papers Taxation papers Taxation pa Taxation papers I papers MB Mt Ml MB- Taxation Papers are written by the staff of the European Commission s Directorate-General for Taxation and Customs Union or by experts working in association with them. Taxation Papers are intended to increase awareness of the work being done by the staff and to seek comments and suggestions for further analyses. The views expressed in the Taxation Papers are solely those of the authors and do not necessarily reflect the views of the European Commission. Comments and inquiries should be addressed to TAXUD TAXATION-PAPERS@ec.europa.eu Cover photo made by Milan Pein Despite all our efforts we have not yet succeeded in identifying the authors and rights holders for some of the images. If you believe that you may be a rights holder we invite you to contact the Central Audiovisual Library of the European Commission. This paper is available in English only. Europe Direct is a service to help you find answers to your questions about the European Union Freephone number 00 800 6 7 8 9 10 11 A great deal of additional information on the European Union is available on the Internet. It can be accessed through EUROPA at http europa.eu. For information on EU tax policy visit the European Commission s website at http ec.europa.eu taxation_customs .