{"id":188817,"date":"2026-07-01T10:05:10","date_gmt":"2026-07-01T08:05:10","guid":{"rendered":"https:\/\/newmobility.news\/?p=188817"},"modified":"2026-07-01T10:03:23","modified_gmt":"2026-07-01T08:03:23","slug":"thousands-of-youngtimers-overtaxed-by-flanders-over-missing-co%e2%82%82-data","status":"publish","type":"post","link":"https:\/\/newmobility.news\/fr\/2026\/07\/01\/thousands-of-youngtimers-overtaxed-by-flanders-over-missing-co%e2%82%82-data\/","title":{"rendered":"Des milliers de \u00ab youngtimers \u00bb soumis \u00e0 une surtaxe en Flandre en raison de donn\u00e9es manquantes sur les \u00e9missions de CO\u2082 ?"},"content":{"rendered":"

Une Mercedes-Benz SLK 230 Kompressor import\u00e9e d\u2019Allemagne est au c\u0153ur d\u2019un litige qui soul\u00e8ve des questions plus g\u00e9n\u00e9rales sur la mani\u00e8re dont la Flandre impose les v\u00e9hicules anciens. Bien que les donn\u00e9es du constructeur, sp\u00e9cifiques au num\u00e9ro d'identification du v\u00e9hicule (VIN), confirment des \u00e9missions de CO\u2082 de 220 g\/km, l'administration fiscale flamande s'obstine \u00e0 utiliser une valeur par d\u00e9faut fictive de 279 g\/km, ce qui entra\u00eene plus de 2 100 \u20ac de taxes suppl\u00e9mentaires.<\/em><\/strong><\/p>\n

Une facture de taxe d'immatriculation qui conviendrait davantage \u00e0 une voiture de sport moderne qu'\u00e0 un roadster vieux de 29 ans. Telle est la r\u00e9alit\u00e9 \u00e0 laquelle est confront\u00e9 le propri\u00e9taire d'une Mercedes-Benz SLK 230 Kompressor de 1997, import\u00e9e d'Allemagne en Belgique.<\/p>\n

L'administration fiscale flamande (VLABEL) a \u00e9valu\u00e9 les \u00e9missions de CO\u2082 de ce v\u00e9hicule \u00e0 279 g\/km, ce qui se traduit par une taxe d'immatriculation (BIV) de 3 021 \u20ac et une taxe routi\u00e8re annuelle de 1 007 \u20ac.<\/p>\n

Pourtant, Mercedes-Benz AG, \u00e0 Stuttgart, a officiellement confirm\u00e9, sur la base du num\u00e9ro d\u2019identification du v\u00e9hicule (VIN) unique de ce mod\u00e8le, que cette voiture en particulier \u00e9met 220 g\/km. Les brochures historiques de Mercedes publi\u00e9es lors du lancement de la SLK de premi\u00e8re g\u00e9n\u00e9ration en 1996 indiquent \u00e9galement des \u00e9missions de CO\u2082 mixtes de 208 g\/km pour la SLK 230 Kompressor.<\/p>\n

Sur la base de la valeur indiqu\u00e9e par le constructeur pour ce num\u00e9ro d'identification du v\u00e9hicule (VIN), soit 220 g\/km, ces montants passeraient respectivement \u00e0 968 \u20ac et 890 \u20ac, soit une diff\u00e9rence totale de 2 169 \u20ac.<\/p>\n

Cette diff\u00e9rence apparente n'a rien d'inhabituel. La valeur indiqu\u00e9e dans la brochure correspond aux caract\u00e9ristiques techniques standard du mod\u00e8le au moment de son lancement, tandis que la confirmation ult\u00e9rieure du constructeur porte sur le v\u00e9hicule en question et peut varier l\u00e9g\u00e8rement en fonction de l'\u00e9quipement, de la bo\u00eete de vitesses ou des conditions de mesure en vigueur \u00e0 ce moment-l\u00e0. Ces deux chiffres sont toutefois nettement inf\u00e9rieurs aux 279 g\/km retenus par les autorit\u00e9s flamandes.<\/p>\n

Preuves demand\u00e9es, preuves rejet\u00e9es<\/h4>\n

Le v\u00e9hicule a \u00e9t\u00e9 immatricul\u00e9 \u00e0 l'origine en Allemagne et dispose toujours de ses documents d'immatriculation allemands d'origine, de la r\u00e9ception europ\u00e9enne en bonne et due forme, ainsi que d'une documentation historique compl\u00e8te fournie par le constructeur.<\/p>\n

Comme pour de nombreux v\u00e9hicules des ann\u00e9es 1990, son certificat de conformit\u00e9 (CoC) d'origine ne mentionne pas de valeur d'\u00e9missions de CO\u2082. Il ne s'agit pas d'une omission, mais cela refl\u00e8te simplement la r\u00e9glementation europ\u00e9enne en vigueur \u00e0 l'\u00e9poque, o\u00f9 les \u00e9missions de CO\u2082 n'\u00e9taient pas encore syst\u00e9matiquement indiqu\u00e9es dans les documents d'homologation.<\/p>\n

Afin de d\u00e9terminer la valeur d'\u00e9mission exacte, le propri\u00e9taire a ensuite fourni d'anciennes brochures Mercedes, une attestation officielle sp\u00e9cifique au num\u00e9ro d'identification du v\u00e9hicule (VIN) d\u00e9livr\u00e9e par Mercedes-Benz AG \u00e0 Stuttgart, ainsi que le certificat d'immatriculation allemand original.<\/p>\n

Selon Peeter Henning, de l'Association belge des v\u00e9hicules historiques (BEHVA), les donn\u00e9es relatives aux \u00e9missions de CO\u2082 sont finalement enregistr\u00e9es par le Service f\u00e9d\u00e9ral d'immatriculation des v\u00e9hicules (DIV), apr\u00e8s quoi VLABEL utilise ces donn\u00e9es pour calculer les taxes sur les v\u00e9hicules.<\/p>\n

En th\u00e9orie, le certificat du constructeur devrait permettre la mise \u00e0 jour de ces donn\u00e9es. On ignore pourquoi cela n\u2019a pas \u00e9t\u00e9 possible dans ce cas pr\u00e9cis. Ce qui est clair, c\u2019est que le propri\u00e9taire re\u00e7oit finalement un avis d\u2019imposition de la part de VLABEL calcul\u00e9 sur la base de la valeur par d\u00e9faut de CO\u2082 la plus \u00e9lev\u00e9e.<\/p>\n

Aucun de ces documents n'a \u00e9t\u00e9 accept\u00e9.<\/h4>\n

\"\"<\/p>\n

VLABEL a rejet\u00e9 la d\u00e9claration du constructeur car celle-ci ne figurait pas dans le dossier d'homologation initial. Le certificat d'immatriculation allemand a \u00e9galement \u00e9t\u00e9 rejet\u00e9 car il ne mentionne pas explicitement la valeur des \u00e9missions de CO\u2082, m\u00eame si cette information n'\u00e9tait pas obligatoire en 1997.<\/p>\n

Il en r\u00e9sulte un paradoxe remarquable. Les documents historiques ne contenant pas de chiffres relatifs au CO\u2082, les preuves objectives ult\u00e9rieures confirmant les \u00e9missions r\u00e9elles du v\u00e9hicule sont \u00e9galement ignor\u00e9es, ce qui laisse inchang\u00e9e la valeur par d\u00e9faut retenue par l'administration.<\/p>\n

Une formule que peu de gens comprennent<\/h4>\n

Les cons\u00e9quences financi\u00e8res apparaissent clairement lorsqu'on examine les calculs effectu\u00e9s par VLABEL.<\/p>\n

La taxe d'immatriculation est calcul\u00e9e selon une formule dans laquelle les \u00e9missions de CO\u2082 sont \u00e9lev\u00e9es \u00e0 la puissance six :<\/p>\n

((CO\u2082 + X) \/ 246)\u2076 \u00d7 4 500 + C <\/strong>(avant application d'une correction d'\u00e2ge).<\/p>\n

Le caract\u00e8re exponentiel de la formule fait que des diff\u00e9rences relativement faibles en termes d'\u00e9missions de CO\u2082 se traduisent par des \u00e9carts fiscaux disproportionn\u00e9s. Il faudrait presque un dipl\u00f4me en math\u00e9matiques pour comprendre comment le montant final est calcul\u00e9.<\/p>\n

En se basant sur une valeur de 279 g\/km, VLABEL calcule une taxe d'immatriculation de 3 021 \u20ac. En appliquant exactement la m\u00eame formule \u00e0 la valeur confirm\u00e9e par le constructeur, soit 220 g\/km, la taxe est ramen\u00e9e \u00e0 968 \u20ac. La taxe annuelle d'immatriculation est \u00e9galement affect\u00e9e, passant de 890 \u20ac \u00e0 1 007 \u20ac. Au total, les diff\u00e9rences s'\u00e9l\u00e8vent \u00e0 2 169 \u20ac.<\/p>\n

Paradoxalement, les supercars hybrides rechargeables modernes, telles que la Lamborghini Revuelto, dont les \u00e9missions sont officiellement \u00e9valu\u00e9es \u00e0 environ 276 g\/km selon le cycle WLTP, peuvent, dans certaines circonstances, b\u00e9n\u00e9ficier d\u2019un traitement fiscal plus favorable que cette Mercedes vieille de 29 ans.<\/p>\n

Non pas parce qu'ils \u00e9mettent n\u00e9cessairement moins de CO\u2082 en conditions r\u00e9elles de conduite \u2013 plusieurs \u00e9tudes d\u00e9montrent le contraire, \u00e0 savoir des \u00e9missions bien plus \u00e9lev\u00e9es \u2013, mais parce qu'ils s'inscrivent dans le cadre de mesure actuel. La SLK, en revanche, est tax\u00e9e sur la base d'une valeur th\u00e9orique par d\u00e9faut.<\/p>\n

Des milliers de v\u00e9hicules pourraient \u00eatre concern\u00e9s<\/h4>\n

Ce cas n'est sans doute pas un cas isol\u00e9. De nombreux v\u00e9hicules construits au cours de la seconde moiti\u00e9 des ann\u00e9es 1990 ne mentionnent pas explicitement les valeurs d'\u00e9missions de CO\u2082 dans leurs documents d'homologation ou d'immatriculation d'origine.<\/p>\n

On peut citer notamment la BMW Z3, la Porsche Boxster (986), l'Audi TT de premi\u00e8re g\u00e9n\u00e9ration, la Peugeot 406 Coup\u00e9 V6, l'Alfa Romeo GTV\/Spider, les Mercedes SLK et CLK, les BMW S\u00e9rie 3 E36\/E46, la Saab 900\/9-3 Cabriolet, la Volvo C70, la Mazda MX-5 NB, la Toyota MR2, la Jaguar XK8, ainsi que de nombreux mod\u00e8les Mercedes Classe C et Classe E.<\/p>\n

Si les valeurs par d\u00e9faut \u00e9taient syst\u00e9matiquement appliqu\u00e9es \u00e0 ces v\u00e9hicules, des milliers de \u00ab youngtimers \u00bb import\u00e9s pourraient \u00eatre concern\u00e9s.<\/p>\n

Au lieu de pallier les lacunes historiques en mati\u00e8re de documentation \u00e0 l'aide de preuves objectives fournies par les fabricants, le syst\u00e8me actuel semble remplacer les donn\u00e9es historiques manquantes par des valeurs pr\u00e9sum\u00e9es qui entra\u00eenent une augmentation substantielle de la fiscalit\u00e9.<\/p>\n

La r\u00e9ponse de la BEHVA montre \u00e9galement \u00e0 quel point les \u00ab youngtimers \u00bb se trouvent dans une zone grise sur le plan administratif. Ils sont trop r\u00e9cents pour b\u00e9n\u00e9ficier du r\u00e9gime fiscal simplifi\u00e9 applicable aux v\u00e9hicules historiques, mais trop anciens pour disposer des registres num\u00e9riques complets relatifs aux \u00e9missions de CO\u2082 exig\u00e9s par le syst\u00e8me fiscal actuel. Pour les v\u00e9ritables v\u00e9hicules historiques, cette question se pose rarement, car l\u2019immatriculation et la taxe annuelle de circulation sont fixes.<\/p>\n

Une question de s\u00e9curit\u00e9 juridique<\/h4>\n

Pour les propri\u00e9taires de v\u00e9hicules, toutefois, peu importe que le probl\u00e8me provienne de VLABEL, du service f\u00e9d\u00e9ral d'immatriculation (DIV), des donn\u00e9es du constructeur ou de l'\u00e9change d'informations entre les diff\u00e9rentes administrations.<\/p>\n

Ils re\u00e7oivent un seul avis d'imposition et s'attendent, \u00e0 juste titre, \u00e0 ce que celui-ci repose sur les donn\u00e9es les plus fiables et v\u00e9rifiables disponibles concernant leur v\u00e9hicule. Lorsque les informations officielles fournies par le constructeur ne permettent pas d'\u00e9tablir un calcul correct de l'imp\u00f4t, le simple fait de renvoyer les citoyens d'une administration \u00e0 une autre a peu de chances d'\u00eatre per\u00e7u comme une solution ad\u00e9quate.<\/p>\n

Les propri\u00e9taires de ces v\u00e9hicules n'ont en r\u00e9alit\u00e9 que deux options : payer des taxes calcul\u00e9es sur la base d'\u00e9missions estim\u00e9es, ou s'engager dans des proc\u00e9dures judiciaires co\u00fbteuses ou dans un nouveau processus d'homologation pour un v\u00e9hicule qui avait d\u00e9j\u00e0 \u00e9t\u00e9 correctement homologu\u00e9 il y a pr\u00e8s de trois d\u00e9cennies.<\/p>\n

Newmobility.news a demand\u00e9 au ministre flamand des Finances, Ben Weyts, d'expliquer la position du gouvernement et de pr\u00e9ciser s'il envisage de revoir l'approche actuelle.<\/p>\n

Se renvoyer la balle<\/strong><\/p>\n

En r\u00e9ponse, le cabinet du ministre flamand des Finances, Ben Weyts, a confirm\u00e9 que \u201c VLABEL fonde ses calculs de la taxe sur les v\u00e9hicules sur les donn\u00e9es techniques fournies par le Service f\u00e9d\u00e9ral d'immatriculation des v\u00e9hicules (DIV) \u201d.\u201d<\/p>\n

\u201c Si aucune valeur officielle de CO\u2082 n'est disponible dans la base de donn\u00e9es DIV, VLABEL applique automatiquement la valeur par d\u00e9faut pr\u00e9vue par le Code fiscal flamand. \u201d<\/p>\n

Selon le cabinet du ministre, ce probl\u00e8me devrait progressivement dispara\u00eetre, car la l\u00e9gislation europ\u00e9enne impose, depuis la fin des ann\u00e9es 1990, que les \u00e9missions de CO\u2082 figurent sur les certificats de conformit\u00e9.<\/p>\n

Il pr\u00e9cise \u00e9galement que cette Mercedes \u201c sera consid\u00e9r\u00e9e comme un v\u00e9hicule historique l'ann\u00e9e prochaine, lorsqu'elle aura 30 ans, et b\u00e9n\u00e9ficiera alors de la taxe d'immatriculation forfaitaire et de la taxe routi\u00e8re annuelle applicables aux voitures de collection \u201d.\u201d<\/p>\n

Le gouvernement ne voit donc aucune raison imm\u00e9diate de modifier la l\u00e9gislation actuelle, ajoutant qu'il n'a re\u00e7u que peu d'indications laissant supposer que des cas similaires se produisent fr\u00e9quemment.<\/p>\n

Une question fondamentale reste sans r\u00e9ponse<\/h4>\n

Cette r\u00e9ponse laisse toutefois une question fondamentale sans r\u00e9ponse : pourquoi une attestation officielle sp\u00e9cifique au num\u00e9ro d'identification du v\u00e9hicule (VIN), d\u00e9livr\u00e9e par Mercedes-Benz AG, ne peut-elle pas \u00eatre utilis\u00e9e pour corriger la valeur de CO\u2082 enregistr\u00e9e pour ce v\u00e9hicule ? Elle n'explique pas non plus quelle proc\u00e9dure administrative les propri\u00e9taires de v\u00e9hicules comparables doivent suivre aujourd'hui pour obtenir une telle correction.<\/p>\n

Tant que cette question restera sans r\u00e9ponse, le risque subsiste que le montant final de la taxe continue de d\u00e9pendre davantage de l'existence ou de l'absence de documents administratifs historiques que des caract\u00e9ristiques techniques r\u00e9elles du v\u00e9hicule.<\/p>","protected":false},"excerpt":{"rendered":"

A Mercedes-Benz SLK 230 Kompressor imported from Germany has become the center of a dispute that raises broader questions about how Flanders taxes older vehicles. Despite VIN-specific manufacturer data confirming a CO\u2082 emission of 220 g\/km, the Flemish tax authority insists on using a fictional default value of 279 g\/km, resulting in more than \u20ac2,100 […]<\/p>\n","protected":false},"author":21,"featured_media":188825,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\r\n\r\n{excerpt}\r\n\r\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[77170,25,9,4],"tags":[],"class_list":["post-188817","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belgium","category-legislation","category-opinion","category-top-stories-today"],"acf":[],"featured_image_urls_v2":{"full":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?fit=1536%2C1024&ssl=1",1536,1024,false],"thumbnail":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?resize=150%2C150&ssl=1",150,150,true],"medium":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?fit=300%2C200&ssl=1",300,200,true],"medium_large":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?fit=640%2C427&ssl=1",640,427,true],"large":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?fit=640%2C427&ssl=1",640,427,true],"1536x1536":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?fit=1536%2C1024&ssl=1",1536,1024,true],"2048x2048":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?fit=1536%2C1024&ssl=1",1536,1024,true],"trp-custom-language-flag":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?fit=18%2C12&ssl=1",18,12,true],"related-thumb":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?resize=640%2C480&ssl=1",640,480,true],"gform-image-choice-sm":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?resize=300%2C300&ssl=1",300,300,true],"gform-image-choice-md":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?resize=400%2C400&ssl=1",400,400,true],"gform-image-choice-lg":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?resize=600%2C600&ssl=1",600,600,true],"mailchimp":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?fit=560%2C373&ssl=1",560,373,true],"unipress-phone":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?resize=640%2C100&ssl=1",640,100,true],"unipress-tablet":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?resize=1536%2C240&ssl=1",1536,240,true],"unipress-tablet-portrait":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?resize=1536%2C180&ssl=1",1536,180,true],"unipress-tablet-landscape":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?resize=1536%2C180&ssl=1",1536,180,true],"unipress-smartphone":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?resize=1080%2C168&ssl=1",1080,168,true],"unipress-wide-screen":["https:\/\/i0.wp.com\/newmobility.news\/wp-content\/uploads\/2026\/06\/SLK-Lambo.png?resize=1536%2C180&ssl=1",1536,180,true]},"post_excerpt_stackable_v2":"

A Mercedes-Benz SLK 230 Kompressor imported from Germany has become the center of a dispute that raises broader questions about how Flanders taxes older vehicles. Despite VIN-specific manufacturer data confirming a CO\u2082 emission of 220 g\/km, the Flemish tax authority insists on using a fictional default value of 279 g\/km, resulting in more than \u20ac2,100 in additional taxes. A registration tax bill more befitting a modern performance car than a 29-year-old roadster. That is the reality facing the owner of a 1997 Mercedes-Benz SLK 230 Kompressor imported from Germany into Belgium. The Flemish tax authority (VLABEL) has calculated the car’s…<\/p>\n","category_list_v2":"Belgium<\/a>, Legislation<\/a>, Opinion<\/a>, Top Stories Today<\/a>","author_info_v2":{"name":"Joris Van Roy","url":"https:\/\/newmobility.news\/fr\/author\/jorisximcom-be\/"},"comments_num_v2":"0 comments","yoast_head":"\nThousands of youngtimers overtaxed by Flanders over missing CO\u2082 data? - newmobility.news<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/newmobility.news\/fr\/2026\/07\/01\/thousands-of-youngtimers-overtaxed-by-flanders-over-missing-co\u2082-data\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Thousands of youngtimers overtaxed by Flanders over missing CO\u2082 data? - newmobility.news\" \/>\n<meta property=\"og:description\" content=\"A Mercedes-Benz SLK 230 Kompressor imported from Germany has become the center of a dispute that raises broader questions about how Flanders taxes older vehicles. 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