Proposal for a Council Directive on the charging of heavy goods vehicles for the use of certain infrastructures (97/C 59/06) COM(96) 331 final - 96/0182(SYN)

(Submitted by the Commission on 13 November 1996)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 75 (1) thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the Economic and Social Committee,

Acting in accordance with the procedure laid down in Article 189c of the Treaty, in cooperation with the European Parliament,

(1) Whereas the efficient utilization of the transport system in the Community depends inter alia on the establishment of fair and efficient pricing in transport, in line with the 'user-pays` principle;

(2) Whereas the application of this principle requires the establishment of an appropriate legal framework, which would allow all Member States to recover their real road-infrastructure costs as well as charge for external cost, where appropriate;

(3) Whereas Member States should ensure the functioning of the internal market and avoid obstacles to the free movement of goods or services within the Community; whereas the proper functioning of the internal market in transport calls for a reduction of the differences in the conditions of competition in goods road transport due to unjustifiable divergences in the levels of transport-related charges, including taxes and other relevant levies; whereas, therefore, vehicle taxes and user-charge rates should be set within a maximum and a minimum level;

(4) Whereas to ensure sustainable transport in the Community it is important to encourage the use of more environmentally friendly means for the transportation of goods;

(5) Whereas those objectives should be achieved in stages in order to avoid upsetting the stability of the road transport market;

(6) Whereas a degree of harmonization of levy systems has already been achieved through the adoption of Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils (1), as last amended by Directive 94/74/EC (2), and Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils (3), as amended by Directive 94/74/EC;

(7) Whereas the Court of Justice of the European Communities, by its judgment of 5 July 1995 in Case C-21/94, Parliament v. Council (4), annulled Directive 93/89/EEC of 25 October 1993 on the application by Member States of taxes on certain vehicles used for the carriage of goods by road and tolls and charges for the use of certain infrastructures (5), while preserving the effects of that Directive until the adoption of new legislation in the matter; whereas, therefore, Directive 93/89/EEC should be replaced by this Directive;

(8) Whereas under present circumstances the adjustment of national levy systems should be confined to commercial vehicles of more than a certain gross laden weight;

(9) Whereas minimum rates for vehicle taxes need not apply in Member States where a user charge system is in operation;

(10) Whereas the use of more environment- and road-friendly vehicles should be encouraged through greater differentiation of taxes or charges, provided that such differentiation does not interfere with the functioning of the internal market;

(11) Whereas certain local domestic transport operations with little impact on the Community transport market are at present subject to reduced rates of vehicles tax; whereas, in order to ensure smooth transition, Member States should be authorized to lay down temporary derogations from the minimum rates;

(12) Whereas Member States should be permitted to apply reduced rates or exemptions of vehicle taxes in the case of vehicles whose use is not liable to affect the Community transport market;

(13) Whereas existing distortions of competition cannot be eliminated solely by harmonizing taxes or fuel excise duties; whereas, however, until technically and economically more appropriate forms of levy are in place, such distortions may be attenuated by the possibility of retaining or introducing tolls and/or user charges for the use of motorways; whereas, in addition, Member States should be allowed to levy charges for the use of bridges, tunnels, mountain passes and sensitive routes;

(14) Whereas the definition of 'sensitive routes` should be decided by the Commission through a procedure involving an advisory committee composed of representatives of the Member States; whereas the availability of adequate service provided by other transport modes should be a prerequisite before a route can qualify as sensitive;

(15) Whereas tolls and user charges should neither be discriminatory nor entail excessive formalities or create obstacles at internal borders; whereas, therefore, adequate measures should be taken to permit the payment of tolls and user charges at any time and with different current means of payment;

(16) Whereas the rates of user charges should be based on the duration of the use made of the infrastructure in question and be as close as possible to the real costs caused by the road vehicles; whereas this should be pursued in the short term through the introduction of limited differentiation of the rates according to the damage caused to the infrastructure and the environment;

(17) Whereas, in order to ensure that user charges and tolls are applied homogeneously, certain rules for determining their manner of application should be laid down, such as the characteristics of the infrastructure to which they are applicable, the infrastructure and external costs elements that their rates may cover and the maximum and minimum levels of certain rates; whereas in the case of tolls, their rates may also take into account a return on the capital invested at a rate attainable in similar investments;

(18) Whereas two or more Member States should be allowed to cooperate for the purpose of introducing a common system of user charges, subject to compliance with some additional conditions;

(19) Whereas, in accordance with the principle of proportionality, this Directive limits itself to the minimum required for the attainment of the objectives under the third paragraph of Article 3 (b) of the Treaty;

(20) Whereas a strict timetable should be set for reviewing the provisions of this Directive and considering adjustments to them, if necessary, with the aim of developing a more territorial levy system,

HAS ADOPTED THIS DIRECTIVE:

CHAPTER I General provisions

Article 1

This Directive applies to vehicle taxes, tolls and user charges imposed on heavy goods vehicles, as defined in Article 2.

This Directive shall not affect vehicles carrying out transport operations exclusively in the non-European territories of the Member States.

It shall also not affect vehicles registered in the Canary Islands, Ceuta and Melilla, the Azores or Madeira and carrying out transport operations exclusively in those territories or between those territories and respectively, mainland Spain and mainland Portugal.

Article 2

For the purpose of this Directive:

(a) 'motorway` means a road specially designed and built for motor traffic, which does not serve properties bordering on it, and which:

(i) is provided, except at special points or temporarily, with separate carriageways for the two directions of traffic, separated from each other either by a dividing strip not intended for traffic or, exceptionally, by other means;

(ii) does not cross at grade with any road, railway or tramway track, or footpath;

(iii) is specifically designated as a motorway;

(b) 'toll` means payment of a specified amount for a vehicle travelling the distance between two points on the infrastructure referred to in Article 7 (2); the amount shall be based on the distance travelled and the type of the vehicle,

(c) 'user charge` means payment of a specified amount conferring the right for a vehicle to use, for a given period, the infrastructures referred to in Article 7 (2);

(d) 'vehicle` means a motor vehicle or articulated vehicle combination intended exclusively for the carriage of goods by road and having a maximum permissible gross laden weight of not less than 12 tonnes;

(e) 'Euro I vehicle` means a vehicle having the characteristics set out in line A of the table in Section 8.3.1.1 of Annex I to Council Directive 88/77/EEC (6);

(f) 'Euro II vehicle` means a vehicle having the characteristics set out in line B of the table in Section 8.3.1.1 of Annex I to Directive 88/77/EEC;

(g) 'sensitive route` means an infrastructure where tolls or user charges may be levied in accordance with Article 7(a), which meets the criteria mentioned in Article 9 (2) and which has been defined in accordance with the procedure set out in Article 10;

(h) 'external costs` are the costs of congestion, air pollution and noise;

(i) 'authorized transport operators` means those operators complying with the provisions of Council Directive 95/18/EC (7) in the case of railway undertakings and Council Directive 87/540/EEC (8) in the case of inland waterway carriers;

(j) 'open access` means access within the meaning of Council Directive 91/440/EEC (9) for railways, and of Council Regulations (EEC) No 2919/85 (10), (EEC) No 3921/91 (11), and (EC) No 1356/96 (12) for inland navigation.

CHAPTER II Vehicle taxation

Article 3

1. The vehicle taxes referred to in Article 1 are as follows:

- Belgium: taxe de circulation sur les véhicules automobiles/verkeersbelasting op de autovoertuigen;

- Denmark: vægtafgift af motorkøretøjer m.v.;

- Germany: Kraftfahrzeugsteuer;

- Greece: ÔÝëç êõêëïöïñßáò;

- Spain: (a) impuesto sobre vehículos de tracción mecánica,

(b) impuesto sobre actividades económicas (solely as regards the amount of the levies charged for motor vehicles);

- France: (a) taxe spéciale sur certains véhicules routiers,

(b) taxe différentielle sur les véhicules à moteur;

- Ireland: vehicle excise duty;

- Italy: (a) tassa automobilistica,

(b) addizionale del 5 % sulla tassa automobilistica,

- Luxembourg: taxe sur les véhicules automoteurs;

- Netherlands: motorrijtuigenbelasting;

- Austria: Kraftfahrzeugsteuer;

- Portugal: (a) imposto de camionagem,

(b) imposto de circulação;

- Finland: moottoriajoneuvovero/motorfordonsskatt;

- Sweden: fordonsskatt;

- United Kingdom: vehicle excise duty.

2. Member States which replace any tax listed in paragraph 1 with another tax of the same kind shall notify the Commission, which shall make the necessary amendments.

Article 4

Procedures for levying and collecting the taxes referred to in Article 3 shall be determined by each Member State.

Article 5

As regards vehicles registered in the Member States, the taxes referred to in Article 3 shall be charged solely by the Member State of registration.

Article 6

1. Whatever the structure of the taxes referred to in Article 3, Member States shall set the rates so as to ensure that the tax rate for each vehicle category or subcategory referred to in Annex I is not lower than the minimum and not higher than the maximum laid down in that Annex.

However, Member States may levy vehicles taxes below these minimum rates provided that they are applying a user-charge system in accordance with this Directive.

Vehicle taxes for non-Euro vehicles shall be at least 10 % higher than those for equivalent Euro I vehicles. Tax rates set for Euro I vehicles shall be at least 10 % higher than those for equivalent Euro II vehicles.

2. Member States may apply reduced rates or exemptions for:

(a) vehicles used for national or civil defence purposes, by fire and other emergency services, and by the police, and vehicles used for road-maintenance;

(b) vehicles which travel only occasionally on the public roads of the Member State of registration and are used by natural or legal persons whose main occupation is not the carriage of goods, provided that the transport operations carried out by these vehicles do not cause distortions of competition, and subject to the Commission's agreement.

3. Subject to the review mentioned in Article 13, Member States may apply until 1 July 1998 special derogations for vehicles with a maximum of three axles, engaged solely in national local transport.

4. In accordance with the procedure laid down in Article 10, a Member State may be authorized to maintain further exemptions from, or reductions in taxes on vehicles on the grounds of specific policies of a socioeconomic nature or linked to that State's infrastructure. Such exemptions or reductions may apply only to vehicles registered in that Member State which carry out transport operations exclusively inside a well-defined part of its territory.

5. Without prejudice to the second subparagraph of paragraph 1 or to paragraphs 2, 3 and 4 of this Article or to Article 6 of Council Directive 92/106/EEC (13), Member States may not grant any exemption from, or any reduction in, the taxes referred to in Article 3 which would render the chargeable tax lower than the minimum referred to in paragraph 1 of this Article.

CHAPTER III Tolls and user charges

Article 7

1. Member States may maintain or introduce tolls and/or user charges under the conditions set out in paragraphs 2 to 11.

2. Tolls and user charges shall be imposed only on users of: bridges, tunnels, mountain passes, sensitive routes, and motorways or other multilane roads with characteristics similar to motorways.

However, in a Member State where no general network of motorways or dual carriageways with similar characteristics exists, tolls and user charges may be imposed on users of the highest category or road in that State.

Following consultations with the Commission, and in accordance with the procedure laid down in the Council Decision 62/308/EEC (14), tolls and user charges may also be imposed on users of other sections of the primary road network, particularly where there are safety reasons for doing so.

Following consultations with the Commission, and in accordance with the procedure laid down by the Decision, special arrangements for border areas may be made by the Member States concerned.

3. Tolls and user charges may not both be imposed at the same time for the use of a single road section. However, Member States may also impose tolls on networks where user charges are levied, for the use of bridges, tunnels, mountain passes and sensitive routes.

4. Without prejudice to paragraph (11) of this Article or to Article 9, tolls and user charges may not discriminate, directly or indirectly, on the grounds of the nationality of the haulier or the origin or destination of the vehicle.

5. Tolls and user charges shall be applied and collected and their payment monitored in such a way as to cause as little hindrance as possible to the free flow of traffic and avoid any mandatory controls or checks at the Community's internal borders. To this end, Member States shall cooperate in establishing methods for enabling hauliers to pay user charges 24 hours a day, using all common means of payment, inside and outside the Member States in which they are applied, Member States shall provide adequate facilities at the points of payment for tolls and user charges so as to maintain normal road-safety standards.

6. As from 1 January 1998 user charges, including administrative costs, for all vehicle categories shall be set by the Member State concerned at a level that is between 50 % and 100 % of the maximum rates laid down in Annex III for the different categories of vehicles as indicated in Annexes II and III. Whatever level is chosen, the charges for individual vehicle categories must be in the same ratio to each other as the maximum rates in Annex III.

On 1 January 2001 and every second year thereafter these maximum rates shall be reviewed. When necessary, the Commission shall make proposals for appropriate adjustments and the Council shall act on them, in accordance with the conditions laid down in the Treaty.

7. User-charge rates shall be in proportion to the duration of the use made of the infrastructure.

The payment of user charges shall be possible on an annual, monthly, weekly and daily basis, at rates equal to >NUM>1/

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respectively of the annual rate in each vehicle category.

A Member State may apply only annual rates for vehicles registered in that State.

8. Toll rates shall be set so that the resulting revenues do not exceed the costs of constructing, operating and developing the infrastructure on which these tolls are levied, plus a rate of return attainable in similar investment projects. In addition, Member States may add an external cost element at a level reflecting the corresponding external costs, up to a maximum of ECU 0,03 per kilometre.

9. In accordance with the procedure laid down in Article 10, Member States may be authorized to charge external costs on sensitive routes, above the level provided for in paragraph 8, on presentation of the justifications provided for in Article 9 (1). In no case may the external cost component exceed ECU 0,5 per kilometre.

On sensitive routes, where no tolls are levied, Member States may be authorized, in accordance with the procedure laid down in Article 10, to impose a specific daily charge for external costs, on the basis of the justifications provided for in Article 9 (1), up to a maximum daily rate of ECU 15.

10. The identification of the sensitive routes refered to in paragraphs (3) and (9) of this Article shall be made in accordance with the procedure laid down in Article 10, and in conformity with the criteria laid down in Article 9 (2).

11. Each Member State may ensure that the emission and road-damage classification of the vehicles registered in their territory can be readily identified. In the absence of a relevant document to that effect, Member States may apply charges as for the non-Euro vehicles and damage class III vehicles.

Article 8

1. Two or more Member States may cooperate in introducing a common system for user charges applicable to their territories as a whole. In that case, those Member States shall ensure that the Commission is closely involved therein and in the system's subsequent operation and possible amendment.

2. A common system shall be subject to the following conditions in addition to those in Article 7:

(a) the common user-charge rates shall be set by the participating Member States at levels that are not higher than the maximum or lower than the minimum rates referred to in Article 7 (6), (7), and (9);

(b) payment of the common user charge shall give access to the network as defined by the participating Member States in accordance with Article 7 (2);

(c) other Member States may join the common system;

(d) a scale shall be finalized by the participating Member States whereby each of them shall receive a fair share of the revenues accruing from the user charge.

Article 9

1. For the purpose of defining sensitive routes and for determining the charges which apply on them in accordance with the procedure set out in Article 10, Member States shall provide the Commission with all relevant data as well as their justification of the charges proposed. In the justification of the charges proposed, the following should be described: the method and calculation which have been used to set the rates; measures taken to reduce the relevant external costs from all road users in the area; and measures taken to combat air pollution from all sources in the area.

2. The criteria which shall apply for the determination of the sensitive routes, are, as appropriate: those used for assessing whether a motorway is congested and/or whether traffic on it contributes significantly to poor air quality and/or noise pollution in its proximity, in particular in zones and urban areas defined on the basis of Article 2 of the Directive on ambient air quality assessment and management (15). Supplementary conditions that shall be met are: the availability of adequate service provided by other transport modes, including open and non-discriminatory access to infrastructure for authorized transport operators, and the existence of measures to combat air pollution from all sources in the area.

Article 10

1. The Commission shall be assisted by the advisory committee created under Council Decision 65/270/EEC (16) and chaired by the representative of the Commission.

2. The representative of the Commission shall submit to the Committee a draft of the measures to be taken. The Committee shall deliver its opinion on the draft within a time limit which the Chairman may lay down according to the urgency of the matter, if necessary by taking a vote.

The opinion shall be recorded in the minutes; in addition, each Member State shall have the right to ask to have its position recorded in the minutes.

The Commission shall take the utmost account of the opinion delivered by the committee. It shall inform the committee of the manner in which its opinion has been taken into account.

CHAPTER IV Final provisions

Article 11

This Directive shall not prevent the application by Member States of:

(a) specific taxes or charges:

- levied on registration of the vehicle, or

- imposed on vehicles or loads of abnormal weights or dimensions;

(b) parking fees and specific urban traffic charges.

Article 12

For the purposes of this Directive, the value of the ecu in national currencies shall be fixed once a year. The rates to be applied shall be those in force on the first working day of October and published in the Official Journal of the European Communities, and they shall have effect from 1 January of the following calendar year.

Article 13

1. No later than 31 December 1999, the Commission shall present a report to the Council on the implementation of this Directive and on the effects of Directive 93/89/EEC, taking account of developments in technology and traffic congestion.

Member States shall forward the necessary information to the Commission no later than 1 June 1999 in order to enable the Commission to draw up the above report.

Where necessary, that report shall be accompanied by proposals aimed at introducing a common system of road charging shall be based on the principle of territoriality and shall take infrastructure and external costs as well as the potential regional impact into account. In that event the Council shall, by 30 June 2000, adopt a common system which shall enter into force on 1 January 2001 at the latest.

2. Member States introducing electronic toll and/or user-charging systems shall cooperate with the aim of achieving interoperability between those systems. The Commission shall produce an interim report on these matters no later than 31 December 1998. In the report it will, among other things, examine the possibility offered by Electronic Fee Collection systems with automatic classification and enforcement.

Article 14

1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 31 December 1997. They shall forthwith inform the Commission thereof.

When Member States adopt such provisions, these shall contain a reference to this Directive or shall be accompanied by such reference at the time of their official publication. The procedure for such a reference shall be adopted by Member States.

2. Member States shall communicate to the Commission the text of the main provisions of domestic law which they adopt in the field covered by this Directive. The Commission shall inform the other Member States thereof.

Article 15

Member States shall determine the sanctions for infringements of the national provisions adopted in the implementation of this Directive and shall take all necessary measures to ensure their enforcement. The sanctions thus established shall be effective, proportionate and deterrent. Member States shall notify those provisions to the Commission by 31 December 1997 at the latest, and all subsequent relevant amendments as soon as possible.

Article 16

This Directive shall enter into force on the 20th day following that of its publication in the Official Journal of the European Communities.

Article 17

This Directive is addressed to the Member States.

(1) OJ No L 316, 31. 10. 1992, p. 12.

(2) OJ No L 365, 31. 12. 1994, p. 46.

(3) OJ No L 316, 31. 10. 1992, p. 19.

(4) [1995] ECR I-1827.

(5) OJ No L 279, 12. 11. 1993, p. 32.

(6) OJ No L 36, 9. 2. 1988, p. 33. Directive as amended by Directive 91/542/EEC (OJ No L 295, 25. 10. 1991, p. 1).

(7) OJ No L 143, 27. 6. 1995, p. 70.

(8) OJ No L 322, 12. 11. 1987, p. 20.

(9) OJ No L 237, 24. 8. 1991, p. 25.

(10) OJ No L 280, 22. 10. 1985, p. 4.

(11) OJ No L 373, 31. 12. 1991, p. 1.

(12) OJ No L 175, 13. 7. 1996, p. 7.

(13) OJ No L 368, 17. 12. 1992, p. 38.

(14) OJ No L 23, 3. 4. 1962, p. 720/62; Decision as amended by Council Decision 73/402/EEC (OJ No L 347, 17. 12. 1973, p. 48).

(15) Common position (EC) No 5/96 (OJ No C 59, 28. 2. 1996, p. 24).

(16) OJ No 88, 24. 5. 1965, p. 1473/65.

ANNEX I

RATES OF TAX TO BE APPLIED TO VEHICLES

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ANNEX II

Classes of vehicles referred to in Article 7 (6) and Annex III

The vehicles shall be classified in subcategories I, II and III according to the degree of damage they cause to the road pavement in an increasing order (i.e. class I is the least damaging to the road infrastructure)

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ANNEX III

1. Maximum amount of annual user charges referred to in Article 7 (6)

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2. Minimum amounts of annual user charges referred to in Article 7 (6)

The minimum amounts of annual user charges are set at 50 % the maximum amounts as specified above.