# C_2020118EN.01025701.xml

| 8.4.2020 | EN | Official Journal of the European Union | C 118/257 |
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8.4.2020

EN

Official Journal of the European Union

C 118/257

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P8_TA(2018)0289

Vehicle taxation: charging of heavy good vehicles for the use of certain infrastructures *

European Parliament legislative resolution of 4 July 2018 on the proposal for a Council directive amending Directive 1999/62/EC on the charging of heavy goods vehicles for the use of certain infrastructures, as regards certain provisions on vehicle taxation (COM(2017)0276 — C8-0196/2017 — 2017/0115(CNS))

(Special legislative procedure — consultation)

(2020/C 118/41)

The European Parliament,

| — | having regard to the Commission proposal to the Council (COM(2017)0276), |
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—

having regard to the Commission proposal to the Council (COM(2017)0276),

| — | having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0196/2017), |
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—

having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C8-0196/2017),

| — | having regard to Rule 78c of its Rules of Procedure, |
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—

having regard to Rule 78c of its Rules of Procedure,

| — | having regard to the report of the Committee on Transport and Tourism and the opinion of the Committee on Economic and Monetary Affairs (A8-0200/2018), |
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—

having regard to the report of the Committee on Transport and Tourism and the opinion of the Committee on Economic and Monetary Affairs (A8-0200/2018),

| 1. | Approves the Commission proposal as amended; |
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1.

| 2. | Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union; |
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2.

| 3. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
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3.

| 4. | Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal; |
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4.

| 5. | Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
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5.

Amendment 1

Proposal for a directive

Recital 4

| Text proposed by the Commission | Amendment |
| --- | --- |
| (4) | The application of vehicle taxes represents a cost the industry must so far bear in any event, even if tolls were to be levied by Member States. Therefore, vehicle taxes may act as an obstacle to the introduction of tolls. |

Text proposed by the Commission

Amendment

(4)

The application of vehicle taxes represents a cost the industry must so far bear in any event, even if tolls were to be levied by Member States. Therefore, vehicle taxes may act as an obstacle to the introduction of tolls.

| (4) | The application of vehicle taxes represents a cost the industry,
  and in particular SMEs,
  must so far bear in any event, even if tolls were to be levied by Member States. Therefore, vehicle taxes may act as an obstacle to the introduction of tolls. |
| --- | --- |

(4)

The application of vehicle taxes represents a cost the industry,
  and in particular SMEs,
  must so far bear in any event, even if tolls were to be levied by Member States. Therefore, vehicle taxes may act as an obstacle to the introduction of tolls.

Amendment 2

Proposal for a directive

Recital 5

| Text proposed by the Commission | Amendment |
| --- | --- |
| (5) | Therefore, Member States should be afforded more scope to lower vehicle taxes, namely by way of a reduction of the minima set out in Directive 1999/62/EC. In
  order to minimise the risk of distortions of competition between transport operators established in different Member States
  , such reduction
  should be
  gradual
  . |

Text proposed by the Commission

Amendment

(5)

Therefore, Member States should be afforded more scope to lower vehicle taxes, namely by way of a reduction of the minima set out in Directive 1999/62/EC. In
  order to minimise the risk of distortions of competition between transport operators established in different Member States
  , such reduction
  should be
  gradual
  .

| (5) | Taking into account the form of road charging related to the distance travelled, and in
  order to minimise the risk of distortions of competition between transport operators established in different Member States
  and the possible administrative burden, Member States
  should be
  afforded more scope to lower vehicle taxes, namely by way of a reduction of the minima set out in Directive 1999/62/EC
  . |
| --- | --- |

(5)

Taking into account the form of road charging related to the distance travelled, and in
  order to minimise the risk of distortions of competition between transport operators established in different Member States
  and the possible administrative burden, Member States
  should be
  afforded more scope to lower vehicle taxes, namely by way of a reduction of the minima set out in Directive 1999/62/EC
  .

Amendments 3 and 17

Proposal for a directive

Recital 5 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (5a) | Member States should be encouraged to dismantle any contradictory tax incentives that discourage low-emission mobility and subsidise inefficient and polluting vehicles, like company diesel cars; |

Text proposed by the Commission

Amendment

(5a)

Member States should be encouraged to dismantle any contradictory tax incentives that discourage low-emission mobility and subsidise inefficient and polluting vehicles, like company diesel cars;

Amendment 4

Proposal for a directive

Recital 5 b (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (5b) | In order to afford Member States greater discretion to reduce their rate of vehicle taxation in order to support the introduction of distance-based tolls and to avoid any potential administrative burdens, the minimum rates of taxation should be reduced in one step from 1 January 2024, giving the Member States the greatest flexibility in deciding on the rate and speed of reduction. |

Text proposed by the Commission

Amendment

(5b)

In order to afford Member States greater discretion to reduce their rate of vehicle taxation in order to support the introduction of distance-based tolls and to avoid any potential administrative burdens, the minimum rates of taxation should be reduced in one step from 1 January 2024, giving the Member States the greatest flexibility in deciding on the rate and speed of reduction.

Amendment 5

Proposal for a directive

Article 1 — paragraph 1 — point 2 a (new)

Directive 1999/62/EC

Article 6 — paragraph 4 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (2a) | In Article 6, the following paragraph is added:




  ‘4a.
     
  The gradual reduction of the vehicle tax on heavy goods vehicles applied by a Member State shall be fully compensated by additional revenues generated by its toll system. By 1 January 2024, all Member States shall have implemented the toll system in accordance with this Directive.’ |

Text proposed by the Commission

Amendment

(2a)

‘4a.
     
  The gradual reduction of the vehicle tax on heavy goods vehicles applied by a Member State shall be fully compensated by additional revenues generated by its toll system. By 1 January 2024, all Member States shall have implemented the toll system in accordance with this Directive.’

Amendment 6

Amendment 6

Proposal for a directive

Proposal for a directive

Annex I — paragraph 1 — point a

Annex I — paragraph 1 — point a

Directive 1999/62/EC

Annex I — title

| Text proposed by the Commission | Amendment |
| --- | --- |
| Table A: MINIMUM RATES of TAX TO BE APPLIED TO HEAVY GOODS VEHICLES UNTIL
  31 DECEMBER [...]” [insert year of entry into force of this Directive]; | Table A: MINIMUM RATES of TAX TO BE APPLIED TO HEAVY GOODS VEHICLES UNTIL
  31 DECEMBER 2023 |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Table A: MINIMUM RATES of TAX TO BE APPLIED TO HEAVY GOODS VEHICLES UNTIL
  31 DECEMBER [...]” [insert year of entry into force of this Directive];

31 DECEMBER [...]” [insert year of entry into force of this Directive];

Table A: MINIMUM RATES of TAX TO BE APPLIED TO HEAVY GOODS VEHICLES UNTIL
  31 DECEMBER 2023

31 DECEMBER 2023

Amendment 7

Amendment 7

Proposal for a directive

Proposal for a directive

Annex I — paragraph 1 — point b

Annex I — paragraph 1 — point b

Directive 1999/62/EC

Annex I — table B

| Text proposed by the Commission | Amendment |
| --- | --- |
| “Table B: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM 1 JANUARY [...] insert the year following the year of entry into force of this directive] | deleted |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

“Table B: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM 1 JANUARY [...] insert the year following the year of entry into force of this directive]

“Table B: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM 1 JANUARY [...] insert the year following the year of entry into force of this directive]

deleted

deleted

Amendment 8

Amendment 8

Proposal for a directive

Proposal for a directive

Annex I — paragraph 1 — point b

Annex I — paragraph 1 — point b

Directive 1999/62/EC

Annex I — table C

| Text proposed by the Commission | Amendment |
| --- | --- |
| Table C: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM 1 JANUARY [...] [insert the second year following the entry into force of this directive] | deleted |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Table C: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM 1 JANUARY [...] [insert the second year following the entry into force of this directive]

Table C: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM 1 JANUARY [...] [insert the second year following the entry into force of this directive]

deleted

deleted

Amendment 9

Amendment 9

Proposal for a directive

Proposal for a directive

Annex I — paragraph 1 — point b

Annex I — paragraph 1 — point b

Directive 1999/62/EC

Annex I — table D

| Text proposed by the Commission | Amendment |
| --- | --- |
| Table D: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM 1 JANUARY [...] [insert the third year following the entry into force of this directive] | deleted |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Table D: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM 1 JANUARY [...] [insert the third year following the entry into force of this directive]

Table D: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM 1 JANUARY [...] [insert the third year following the entry into force of this directive]

deleted

deleted

Amendment 10

Amendment 10

Proposal for a directive

Proposal for a directive

Annex I — paragraph 1 — point b

Annex I — paragraph 1 — point b

Directive 1999/62/EC

Annex I — table E

| Text proposed by the Commission | Amendment |
| --- | --- |
| Table E: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM 1 JANUARY [...] [insert the fourth year following the entry into force of this directive] | deleted |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Table E: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM 1 JANUARY [...] [insert the fourth year following the entry into force of this directive]

Table E: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM 1 JANUARY [...] [insert the fourth year following the entry into force of this directive]

deleted

deleted

Amendment 11

Amendment 11

Proposal for a directive

Proposal for a directive

Annex I — paragraph 1 — point b

Annex I — paragraph 1 — point b

Directive 1999/62/EC

Annex I — table F — title

| Text proposed by the Commission | Amendment |
| --- | --- |
| Table F: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM
  1 JANUARY [...] [insert the fifth year following the entry into force of this directive] | Table F: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM
  1 JANUARY 2024 |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Table F: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM
  1 JANUARY [...] [insert the fifth year following the entry into force of this directive]

1 JANUARY [...] [insert the fifth year following the entry into force of this directive]

Table F: MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES FROM
  1 JANUARY 2024

1 JANUARY 2024

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