(Reuters) -Volkswagen on Friday said its first-quarter operating profit for the core brand group, which includes its best-selling VW brand, declined by 46.3%, impacted by EU carbon provisions and write-downs on inventory related to U.S. tariffs.

The operating profit for the core brand group fell to 1.12 billion euros ($1.27 billion) from 2.08 billion a year ago, while its VW passenger car unit saw an 84.9% drop to 112 million euros. The core brand also includes Skoda, Seat and Cupra.

In April, Volkswagen said it included a 600-million-euro provision for potential fines for missing European carbon emissions targets in its first-quarter result.

However, if a new proposal is approved by the European Parliament, automakers may benefit for three years, instead of one, to boost sales of low emission vehicles and meet the EU emissions targets for cars and vans.

($1 = 0.8820 euros)

(Reporting by Amir Orusov, editing by Thomas Seythal)