27.11.92 OfficialJournaloftheEuropeanCommunities NoC311/63
AmendmenttotheproposalforaCouncilDirectiveonthechargingoftransportinfrastructure
coststoheavygoodsvehicles
(92/C311/06)
COM(92)405final)
(SubmittedbytheCommissionon26October1992)
TheCommissionproposalof8January1988(COM(87)716final)(J),asamendedbythe
Commissionproposalof8February1991(CC)M(90)540final)(2)shallbeamendedasfollows:
(!)OJNoC79,26.3.1988,p.8.
(2)OJNoC75,20.3.1991,p.1.
AMENDED PROPOSAL
(Whennothingappearsinthiscolumnthetextistobetakenas
unchanged) INITIALCOMMISSION PROPOSAL
ProposalforaCouncilDirectiveonthechargingof
transportinfrastructurecoststoheavygoodsvehicles
THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity,andinparticularArticles75and
99thereof,
HavingregardtotheproposalfromtheCommission ,
HavingregardtotheopinionoftheEuropean
Parliament,
HavingregardtotheopinionoftheEconomicandSocial
Committee,
Whereastheneedtodevelopthecommontransportpolicy
andensuretheunityoftheinternalmarket,byeliminating
distortionofcompetitionanddiscrimination between
Communitycarriersonthebasisoftheirplaceof
establishment ,entailstheadoptionofcommonstandards
inordertoharmonizeconditionsforapplyingthevarious
taxesdirectlyaffectingroadtransport;
Whereasnationalvehicletaxationsystemsfortheuseor
possessionofheavygoodsvehiclesshouldbeprogressively
adjusted;whereasthiscoversthestructuresofthesetaxes
aswellastheireffectiveratelevels;Whereasnationalsystemsforlevyingtaxesordutiesonthe
useorpossessionofheavygoodsvehiclesshouldbe
progressivelyadjustedasthemarketsareliberalized;
whereasthisshouldapplynotonlytothechargespayable
foruseoftheroadinfrastructure butalsotovehicletax
rates;
Whereaseliminationofdistortionofcompetitionbetween
transportundertakingsinthevariousMemberStatescalls

NoC311/64 OfficialJournaloftheEuropeanCommunities 27.11.92
INITIALCOMMISSION PROPOSAL AMENDED PROPOSAL
forboththeharmonization oftaxationsystems—vehicle
taxes,excisedutyonfuelsorchargesfortheuseofa
facility—andtheestablishmentofafairmechanismfor
charginginfrastructure coststocarriers;
Whereasafairsystemforcharginginfrastructure costs
musttakeaccount,inproportionstobedetermined :
—ofthedirectcostsofbuildingandmaintainingtransport
infrastructure ,
—oftheexternalorsocialcostsarisingfromtheuseof
suchinfrastructure ,asforinstancecostsrelatingtothe
environment :
Whereasdistortionofcompetitionbetweenthetransport
undertakingsofthevariousMemberStatesandtheundue
transferofcostsfromonesuchStatetoanothermustbe
reducedwithoutdelay,andwhereasitistherefore
necessaryforthephaseofassessingandchargingcoststo
beprecededbyatransitionalphaseofharmonizingexisting
chargesandtakingcertainmeasuresinpreparationforthe
finalphase;
Whereasthisharmonization processshouldasfaras
possiblebeaccompaniedbythedevelopmentofthekindof
taxationmechanismsbestsuitedtoasystemofchargingon
aterritorialratherthananationalbasiscostssuchasfuel
excisedutyandchargesorfeesfortheuseofaparticular
infrastructure ;
Whereas,sinceitisparticularlywellsuitedtoimplementing
theprincipleofterritoriality ,excisedutyonfuelscould,at
leastforthetimebeing,beusedasthemaininstrumentfor
chargingroadtransportcosts;
Whereasaharmonizedstructureofthetaxsystems,onthedeleted
basisoftheirmaximumpermissiblegrossladenweights
withincategoriesclassifiedaccordingtothenumberand
configuration oftheiraxles,isneededforthe
implementation ofaCommunity-wide roadcostallocation
systemwithoutcreatingdistortionsofcompetitions ;
Whereasthetaxratesandthelevelsofchargesshouldtend
toreflectthewidercostofsuchvehicles,inparticularthe
roadinfrastructure costsandtheexternalcosts,including
environmental costs;Whereastaxratesshouldbedeterminedinsuchawayasto
reflectthecostscausedtotheroadinfrastructures bythese
vehicles;whereasforthispurposethetaxationonany
vehicle,takingaccountoftheexciseondieselfuelatits
harmonizedlevelshouldcoveratleastthetraffic-related
costofusingtheinfrastructurebythatvehicle;whereasthe
netpaymentofvehicletaxesshouldreflectthepaymentof
tollsfortheuseofcertainroadinfrastructure incertain
MemberStates;

27.11.92 OfficialJournaloftheEuropeanCommunities NoC311/65
INITIALCOMMISSION PROPOSAL AMENDED PROPOSAL
Whereasitisadvisableinitiallytolimittheadjustmentof
nationaltaxationsystemstodiesel-powered commercial
vehiclesofmorethanacertainthresholdtonnageliableto
beusedforintra-Community transportofgoods;Whereasitisadvisableinitiallytolimittheadjustmentof
nationaltaxationsystemstocommercialvehiclesofmore
thanacertainthresholdtonnageliabletobeusedfor
intra-Community transportofgoods;
Whereasforthispurposeminimumratesshouldbesetfor
thevehicletaxescurrentlyappliedbytheMemberStates
andanywhichmightsucceedthem;whereasanyMember
Statemayadjust,and,ifnecessary,reducesuchtaxeson
conditionthattheminimumratesareobserved;
Whereasdistortionofcompetitionresultsinteraliafrom
differencesinnationaltaxationsystemsandinparticular
fromthefactthatinsomeMemberStatesroadtollsare
leviedandinothersnot;whereassuchdistortioncannotbe
eliminatedsolelybyharmonizingtaxesorexcisedutiesand
whereasuntiltechnicallyandeconomically more
appropriateformsoftaxationareinplacesuchdistortion
maybetemporarilyattenuatedbytheintroductionof
motorwayuserchargesprovidedthatthesearenot
discriminatory anddonotentailexcessiveformalitiesor
createobstaclesatborders;whereastheseusercharges
shouldtakeinfrastructure andexternalcosts,including
environmental costs,intoaccount;
Whereas,inordertoensurethatuserchargesandtollsare
appliedaccordingtotheprincipleofcoveringinfrastructure
costs,rulesfortheirapplicationshouldbelaiddown;
Whereasanaccurateallocationofroadinfrastructure costs
andexternalcostsshouldideallybebasedonrelevantcost
figuresineachoftheMemberStates;whereas,failingthe
generalavailabilityofsuchfiguresatthismoment,a
temporarysystem,basedonminimumvehicletaxratesto
beobservedbyallMemberStates,shouldbeintroduced;Whereasanaccurateallocationofroadinfrastructure costs
andexternalcostsshouldideallybebasedonamodeltobe
decidedandonfigurescompiledbyusingasinglestandard
methodinalltheMemberStates;whereasnosuchmodel
orfiguresareavailableanywhereatpresentanda
temporarysystem,basedonminimumvehicletaxratesto
beobservedbyallMemberStates,shouldthereforebe
introduced;
Whereasthelonger-runobjectiveistheimplementation for
vehicletaxationpurposesofaCommunity-wide system
followingtheprincipleofterritoriality ;nochangeexcept:Whereasthelonger-termobjective...for
vehicletaxpurposes...
Whereasastricttimeschedulefortheimplementation of
thedifferentstepsshouldbefollowed;Whereasastricttimetableshouldbesetforadaptingthe
rulestochangesinthesituationandimplementingthe
definitiveformoftheCommunitytaxationsystem;
WhereasitisnecessaryfortheCommissiontonegotiate deleted
agreementswiththirdcountrieswithaviewtoensuringthe
properfunctioningoftheCommunityroadtaxation
system,toreducingdifferencesinthetaxationsystemsof
thepartiesconcernedandtoassuringthefreeflowofroad
transport;

NoC311/66 OfficialJournaloftheEuropeanCommunities 27.11.92
INITIALCOMMISSION PROPOSAL AMENDED PROPOSAL
HASADOPTEDTHISDIRECTIVE :
Article1
MemberStatesshalladjusttheirsystemsoflevyingtaxesor
chargesontheuseorpossessionofheavygoodsvehiclesin
accordancewiththeprovisionsofthisDirective.
nochangeArticle1
MemberStatesshalladjusttheirsystemsoftaxationofthe
useorpossessionofheavygoodsvehiclesinaccordance
withthisDirective.
ThisDirectiveshallnotapplytothenon-European
territoriesoftheMemberStates.
ItshallalsonotapplytotheCanaryIslands,Ceutaand
Melilla,AzoresorMadeira.nochangeexcept:
...theAzores...
Article2
1.ForthepurposeofthisDirective,heavygoodsvehicles
meansrigidlorries,roadtrainsandarticulatedvehicles,
registeredinaMemberStateor,ifnotregistered,belonging
toundertakingsestablishedinaMemberStateorto
residentsofaMemberStateorusedwithinaMemberState
bytheseundertakingsortheseresidentsprovidedthat:
—theirtractivepowerisprovidedbyadieselengine,
—theyareusedforthetransportofgoodsbyroad,
—theirmaximumpermissiblegrossladenweightisnot
lessthan12tonnes.Article2
1.ForthepurposeofthisDirective:
—'motorway'meansaroadspeciallydesignedandbuilt
formotortraffic,whichdoesnotserveproperties
borderingonit,andwhich:
(i)isprovided,exceptatspecialpointsor
temporarily ,withseparatecarriagewaysforthe
twodirectionsoftraffic,separatedfromeach
othereitherbyadividingstripnotintendedfor
trafficor,exceptionally ,byothermeans;
(ii)doesnotcrossatgradewithanyroad,railwayor
tramwaytrackorfootpath;and
(iii)isspeciallysignpostedasamotorway,
—'toll'meanspaymentchargedfortravellingthedistance
betweentwopointsontheinfrastructurereferredtoin
Article4(2)(c),theamountofwhichshall,inrespect
ofmotorways,bebasedonthedistancetravelled,
—'usercharges'meanpaymentconferringtherighttouse
motorwaysforagivenperiod,
—'heavygoodsvehicles'meanrigidlorries,roadtrains
andarticulatedvehiclesregisteredinaMemberState
or,ifnotregistered,putintocirculationandbelonging
toundertakingsestablishedinaMemberStateorused
withinaMemberStatebytheseundertakingsorthese
residentsprovidedthat:
—thevehiclesareusedforthecarriageofgoodsby
road,
—themaximumpermissiblegrossladenweightofthe
vehiclesisnotlessthan12tonnes.
2.MemberStatesshallhavetherighttoexcludefromthenochange,
scopeofthisDirectivevehiclesofthearmedforcesandthe
policeandvehiclesbelongingtoorregisteredinthename
ofapublic,regionalorlocalauthority.

27.11.92 OfficialJournaloftheEuropeanCommunities NoC311/67
INITIALCOMMISSION PROPOSAL AMENDED PROPOSAL
Article3
WithoutprejudicetotheprovisionsofArticle5,the
adjustmentoftaxationsystemsreferredtoinArticle1shall
applytothefollowingtaxes:
—Belgium:Article3
1.WithoutprejudicetotheprovisionsofArticles4and5,
theadjustmentofthetaxationsystemsreferredtoinArticle
1shallapplytothefollowingtaxes:
nochange.
taxedecirculation surlesvéhicules
automobiles/verkeersbelasting opdeautovoertuigen
—Denmark :
vægtafgigtafmotorkøretøjer m.v.
—Germany:
Kraftfahrzeugsteuer
—Greece:
Τέληκυκλοφορίασς
—Spain:
(a)impuestosobrevehículosdetracciónmecánica
(b)impuestosobreactividadeseconómicas
—France:
(a)taxespécialesurcertainsvéhiculesroutiers
(b)taxedifférentiellesurlesvéhiculesàmoteur
—Ireland:
Vehicleexciseduties
—Italy:
(a)tassadicircolazionesugliautoveicoli
(b)addizionaledei5%sullatassadicircolazione
—Luxembourg :
taxesurlesvehiculesautomoteurs
—Netherlands :
motorrijtuigenbelasting
—Portugal:
(a)impostodecamionagem
(b)impostodecirculação
—UnitedKingdom:
vehicleexciseduties.
2.IfaMemberStatereplacesanytaxlistedinparagraph
1withanothertaxofthesamekind,itshallnotifythe
Commission ,whichshalltakestepstoamendthe
paragraphaccordingly .
Article4 Article4
1.MemberStatesshallnotlevytaxesorchargesonthenochangeexcept:...taxesontheuse...
useorpossessionofheavygoodsvehiclesotherthanthe
taxesreferredtoinArticle3.

NoC311/68 OfficialJournaloftheEuropeanCommunities 27.11.92
INITIALCOMMISSION PROPOSAL AMENDED PROPOSAL
2.Notwithstanding paragraph 1.MemberStatesmay
introduceorretain:
(a)minorspecifictaxesorchargeslevieduponregistration
ofthevehicleorimposedonvehiclesorloadsof
abnormalweightsordimensions;2.Paragraph1shallnotpreventMemberStatesfrom
introducingorretaining:
(a)Minorspecifictaxesordues,suchasthevehicle
registrationtaxesleviedinsomeMemberStatesorthe
duesonvehiclesorloadsofabnormalweightsor
dimensions ;
(b)Parkingfeesandurbantrafficcharges,tollsonbridges,
tunnelsandmountainpasses;
(c)SubjecttotheconditionssetoutinArticle5,charges
(roadtolls)fortheuseofroadinfrastructures .(b)parkingfeesandspecificurbantrafficcharges;
(c)subjecttotheconditionssetoutinArticle5,chargesfor
theuseoftheroadinfrastructure ,suchastollsorother
leviesinrespectofmotorways,bridges,tunnelsand
mountainpassroads.
Article5 Article5
1.Roadtollsforheavygoodsvehiclesshallbesubjectto
thefollowingconditions :
(a)tollsshallbechargedwithoutdirectorindirect
discrimination onthegroundsofnationalityand
withoutdiscrimination ongroundsoftheoriginor
destinationofthetraffic;
(b)tollsshallberelatedtothecostofconstructingand
operatingtheinfrastructure concernedaswellasthe
costsofitsuse;
(c)collectionofthetollsisorganizedinsuchawayasto
hinderthefreemovementoftrafficaslittleaspossible.
TothisendMemberStatesshalladapttheirmethodsof
collectiontothemostefficienttechnological
developments .1.Roadtollsorchargespayableinrespectofheavygoods
vehiclesfortheuseoftheroadinfrastructure shallbe
governedbythefollowingconditions,itbeingunderstood
thatasingleroadsectionmaynotbesubjecttobothforms
ofchargingatthesametime:
(a)tollsanduserchargesshallbeappliedwithoutdirector
indirectdiscrimination onthegroundsofnationality
andwithoutdiscrimination ongroundsoftheoriginor
destinationofthetraffic;
(b)tollsanduserchargesshallberelatedtothecostof
constructingandoperatingtheinfrastructureconcerned
aswellasthecostsofitsuse;
(c)tollsanduserchargesshallbeappliedandcollectedand
theirpaymentmonitoredinsuchawayastocauseas
littlehindranceaspossibletothefreeflowoftrafficand
avoidanymandatorystopsorchecksatthe
Community'sinternalborders.Tothisend,Member
Statesshallcooperatetoadapttheirmethodsof
collectioninlinewiththemostefficienttechnological
developments ,setupjointsystemsforcollectingtollsat
internalborders,and,inthecaseofusercharges,
establishmethodsofpayingsuchchargesinother
MemberStates;
(d)therateofuserchargesshallbeproportionaltothe
durationoftheusemadeofthemotorway
infrastructure .Thedaily,weeklyandmonthlyrates
shallbe1/260,1/52and1/12respectivelyofthe
annualuserchargerate.Theseratesmaybeincreased
byasmallpercentagetocovergenuineadministrative
costs;thispercentagemaynotbesetatalevellikelyto
deterusers.
2.ForthepurposeofthisDirectivetollsshallbepermitted
onlyonspecificmotorways,ormotorwaynetworksor
partsthereof.2.Tollsanduserchargesshallbepermittedontheentire
motorwaynetworkoronspecificmotorways,specific
motorwaynetworksorspecificpartsthereof.

27.11.92 OfficialJournaloftheEuropeanCommunities NoC311/69
INITIALCOMMISSION PROPOSAL AMENDED PROPOSAL
'Motorway'meansaroadspeciallydesignedandbuiltfor
motortraffic,whichdoesnotservepropertiesborderingon
it,andwhich:
(i)isprovided,exceptatspecialpointsortemporarily,
withseparatecarriagewaysforthetwodirectionsof
traffic,separatedfromeachothereitherbyadividing
stripnotintendedfortrafficor,exceptionally ,by
othermeans;
(ii)doesnotcrossatlevelwithanyroad,railwayor
tramwaytrack,orfootpath;and
(iii)isspeciallysignpostedasamotorway.deleted
3.EachyearmemberStatesshallreporttotheCommission
ontheratestheyset;thereportshallalsoincludeenough
information toshowthattheconditionslaiddownin
paragraphs (1)and(2)arebeingmet.
deleted Article6
1.Fortaxationpurposesheavygoodsvehiclesshallbe
classifiedbycategoriesaccordingtothenumberand
configurationoftheiraxles.
2.Withineachcategoryorsub-categorythebasisof
taxationshallbethemaximumpermissiblegrossladen
weightoftheheavygoodsvehicles.
3.Differentiation ofmaximumpermissiblegrossladen
weightshallbeimplemented onthebasisofthe
classificationgiveninAnnexI.
Article7 Article6
1.Proceduresforthelevyingandcollectionoftaxesshall
bedeterminedbyeachMemberState.1.Procedureforlevyingandcollectingthetaxesreferred
toinArticle3shallbedeterminedbyeachMemberState.
Article7
1.Heavygoodsvehiclesshallbeexempted,inMember
StatesotherthantheMemberStatesunderwhose
jurisdictiontheyfall,fromthetaxesreferredtoin
Article3.Article8
1.Heavygoodsvehiclesshallbeexempted,inMember
StatesotherthantheMemberStateunderwhose
jurisdictiontheyfall,fromthetaxesmentionedinArticle3.
Thesevehiclesshallbesubjecttothosetaxesasiftheywere
usedexclusivelyintheMemberStateunderwhose
jurisdictiontheyfall.
2.WithoutprejudicetotheprovisionsofArticle10and
Article8ofCouncilDirective75/130/EEC(*),Member
Statesmaynotgrantheavygoodsvehiclesanyexemption
fromorreductioninthetaxesreferredtoinArticle3,
particularlyonthegroundsof:2.WithoutprejudicetotheprovisionsofArticle8of
CouncilDirective75/130/EECof17February1975on
theestablishment ofcommonrulesforcertaintypesof
combinedtransportofgoodsbetweenMemberStates(*),
asamendedbyCouncilDirective82/603/EECof28July
1982(2),MemberStatesmaynotgrantheavygoods
vehiclesanyexemptionfromorreductioninthetaxes
mentionedinArticle3andinparticular:
(!)OJNoL48,22.2.1975,p.31. (!)OJNoL48,22.2.1975,p.31.
(2)OJNoL247,23.8.1982,p.6.

NoC311/70 OfficialJournaloftheEuropeanCommunities 27.11.92
INITIALCOMMISSION PROPOSAL AMENDED PROPOSAL
(a)nochangeexcept:theirbeingin...
(b)nochangeexcept:certainquantitative (e.g.ageof
vehicle...).
3.nochangeexcept:...inrespectoftheirvehicles...(a)onthegroundsoftheirbeingintheterritoryofother
MemberStates;
(b)onthegroundsofcertainquantitativecharacteristicsof
heavygoodsvehicles(e.g.ageofvehicles,numberof
vehiclesinasingelenterprise,etc.).
3.MemberStatesmaynotgrantanyrefundofvehicletax
onthebasisofexcisedutyondieselfuelwhichmaybepaid
inrespectofitsvehiclesfortheperiodduringwhichthey
areontheterritoryofotherMemberStates.
4.However,MemberStatesmaygrantexemptionsfrom
orreductionintaxinrespectofthetimethevehicles
referredtoinArticle2spendintheterritoryofthird
countries,ifthevehiclesconcernedarerequiredtopay
vehicletaxessimilartothetaxresultingfromthis
Directive .4.MemberStatesmaygranttaxexemptionsorreductions
inproportiontothetimethevehiclesreferredtoinArticle
2spendintheterritoryofthirdcountries,ifthevehicles
concernedarerequiredtopayvehicletaxessimilartothe
taxesreferredtoinArticle3.
Article9
Provisionally ,theMemberStatesshallapplytheminimum
vehicletaxationratescalculatedfollwingthemethod
describedinAnnexII.Thesewillenterintoforceon1
January1992andwillbevaliduntil31December1994,
thedateafterwhichtheratesestablishedonthebasisof
Article10shallapply.Article8
1.Withoutprejudicetothestructureofthetaxesreferred
toinArticle3,MemberStatesshallsettheratessoasto
ensurethatthetaxrateforeachvehiclecategoryor
sub-categoryreferredtoinAnnexIisnotlowerthanthe
minimumlaiddowninthatAnnex.
2.Until31December1996GreeceandPortugalshallbe
authorizedtoapplyratesthatarelowerthan,butnotless
than50%of,thoselaiddowninAnnexI.
3.Everytwoyears,thefirstsuchperiodendingby31
December1995,theCouncilshallexaminetheminimum
ratesonthebasisofareportfromtheCommission,thea.,
beingtoensuretheeffectiveoperationoftheinternal
marketandavoiddistortionofcompetition .Actingona
proposalfromtheCommission ,theCouncilshall,if
appropriate,amendsuchminimumrates.
4.Theratesforconvertingminimumvehicletaxrates
intonationalcurrenciesshallbecorrectedif,inthe
precedingcalendaryear,theaverageexchangeratebetween
theECUandanationalcurrencyrisesorfallsbymorethan
5%aroundtheaverage.
Article10
1.From1January1995,MemberStatesshallapply
minimumvehicletaxratesestablishedonthebasisofthe
followingjparagraphs .TheCouncilshalldecideonthose
ratesnotlaterthan31December1993onthebasisofa
proposalfromtheCommissionputforwardnotlaterthan
1March1983.Article9
1.Intheinterestsoftheinternalmarketandthecommon
transportpolicy,theCouncilshalladoptassoonas
possibleappropriatemeasuresaimedatintroducinga
harmonizedsystemofroadchargingwhichshallinclude
vehicletaxes,excisedutyonfuelandcharges(usercharges
andtolls)fortheuseofcertaintypesofroadinfrastructure
andshalltakeinfrastructure andexternalcosts,including
environmental costs,intoaccount.

27.11.92 OfficialJournaloftheEuropeanCommunities NoC311/71
INITIALCOMMISSION PROPOSAL AMENDED PROPOSAL
2.Foreachofthevehiclecategorieswhicharespecifiedin
Article6,MemberStatesshallcommunicate tothe
Commissionthecorresponding roadinfrastructure costs,
followingtheschemegiveninAnnexIII,notlaterthan1
June1992.2.ForthispurposeMemberStatesshallcommunicateto
theCommissiontherequisitedataofthetypespecifiedin
AnnexIIthatareavailabletothenationaladministrations
withoutthelatterincurringexcessivecosts.
3.Onthebasisoftheinformationonroadinfrastructure
costsreceivedfromtheMemberStatesparagraph2,the
Commissionshalldeterminaverageroadinfrastructure
costsforeachoftherespectivevehiclescategories.3.Inthelightoftheinformationreferredtoinparagraph
2,ofexperiencegainedintheinterveningperiodandofan
evaluationoftheoperationofthetransportmarket,the
CommissionshallsubmittotheCouncil,before1January
1998,areportandproposalsaimedatachievingthe
objectivesetoutinparagraph1.Actingontheproposals,
theCouncilshall,by31December1998,adopta
harmonizedsystemwhichshallenterintoforceasof30
June1999atthelatest.
4.UsingtheinformationsubmittedbyMemberStates,
theCommission willcalculateminimumvehicletaxrates
foreachofthevehiclecategories,bytakingintoaccount
thelevelofroadinfrastructure costsobtainedunder
paragraphs2and3afterhavingsubstractedforseeabletax
revenuefromdieselexcisedutyforthedifferentvehicle
categories,followingthemethodgiveninAnnexIV.
5.Vehicletaxratesshallbeexpressedinecu.
6.MemberStatesnotcomplyingwiththetimelimitsfor
transmittingtheinformationasdescribedinparagraphs 1
and2shallnotbeincludedinthecalculations .The
Communityroadinfrastructure costsandtheresultingtax
ratesshallthenbecalculatedonthebasisofthe
informationsentbytheotherMemberStatesonly.
deleteddeleted
deleted
deleted
deleted7.InsofarasatleastsevenoftheMemberStateswould
notbeinapositiontoprovidetheCommissionwiththe
suitabledataonroadinfrastructure costsofAnnexIIIthe
Commission shallbeauthorizedtoincreaseatamaximum
10%annuallytheratesprovidedforinArticle9.
8.Theproceduresetoutinparagraphs2to6shallbe
repeatedannually.OntheseoccasionstheCommission
shallalsotakeintoaccounttheneedtoestablishagradual
increaseofthecoverageofroadinfrastrucutrecostssothat
atleasttotalroadinfrastructure costsarecovered,notlater
than31December1999.
deleted 9.TheCouncilshalldecidebefore31December1993on
aproposalfromtheCommissionontheproceduretobe
followedfortheimplementation ofparagraph8.

NoC311/72 27.11.92 OfficialJournaloftheEuropeanCommunities
INITIALCOMMISSION PROPOSAL AMENDED PROPOSAL
Article11
1.Asfrom1January1992,nationalauthoritiesmay
reimbursevehicletaxespaidtothemonthebasisofthe
numberofvehiclekmdrivenontollmotorwaysinthe
Community .Reimbursement shalltakeplaceonayearly
basisbyapplicationofthefollowingformula:
vehicle-kmdrivenontollmotorwaysxnominalannual
vehicletaxArticle10
1.Nationalauthoritiesmayrefundvehicletaxespaidto
themonthebasisof:
(a)thenumberofvehicle-kilometres drivenontoll
motorwaysintheCommunity,refundsbeingpaid
annuallyinaccordancewiththefollowingformula:
vehicle-kmdrivenontollmotorwaysxnominalannual
vehicletax
100000100000
and/or
(b)thenumberofdaysinrespectofwhichchargesforthe
useofmotorwaysintheCommunityhavebeenpaid,
refundsbeingpaidannuallyinaccordancewiththe
followingformular:
totalperiod(indays)forwhichuserchargeshavebeen
paidxannualvehicletax
365
2.Thedistanceinkilometrescoveredbyrail,inland
waterwayandseaaspartofanintermodaltransport
systemmaycreateanentitlementtoarefundofvehicletax,
subjecttotheconditionsofparagraph (1),forthedistance
travelledonroadsonwhichatolloruserchargeapplies.
3.Therefundsprovidedforinparagraphs (1)and(2)shall
innocaseresultinthecollectedtaxbeinglowerthanthe
minimumratesreferredtoinArticle8(1)and(2).
Article12
MemberStatesshallimplementthelaws,regulationsand
administrative provisionsnecessarytocomplywiththis
Directiveasfrom1January1992.Theyshallimmediately
informtheCommissionthereof.Article11
MemberStatesshallbringintoforcethelaws,regulations
andadministrativeprovisionsnecessarytocomplywiththis
Directiveby1January1994.Theyshallimmediately
informtheCommissionthereof.
nochange WhenMemberStatesadopttheseprovisions,theseshall
containareferencetothisDirectiveorshallbe
accompaniedbysuchreferenceatthetimeoftheirofficial
publication .Theprocedureforsuchreferenceshallbe
adoptedbyMemberStates.
Article12 Article13
ThisDirectiveisaddressedtotheMemberStates. nochange

27.11.92 OfficialJournaloftheEuropeanCommunities NoC311/73
ANNEXI
MINIMUM RATESOFTAXTOBEAPPLIEDTOHEAVYGOODSVEHICLES
accordingtocategoryofheavygoodsvehicle(maximumpermissiblegrossladenweight,intonnes)
RIGIDLORRIES
Minimumtax Minimumtax
Morethan Notmorethan (inECU/year) (inECU/year)
(newrates) (oldrates)
2axles
7.5 12 0 0
12 13 31 71
13 14 86 204
14 15 121 286
15 18 274 645
3axles
15 17 54 127
17 19 111 262
19 21 144 339
21 23 222 523
23 25 345 814
25 26 345 814
4axles
23 25 146 343
25 27 228 537
27 29 362 853
29 31 537 1267
31 32 537 1267
Note:
Vehiclesequippedwithadriveaxlewithairsuspensionoranequivalentsystemshallbetaxedonthebasisof
therateapplicabletothevehiclecategoryimmediatelybelow.Forexample,arigidlorrywith3axlesanda
maximumpermissiblegrossladenweightof23tonnesshallbetaxedatECU144insteadofECU222.
LORRIES(articulatedvehicles)
Minimumtax Minimumtax
Morethan Notmorethan (inECU/year) (inECU/year)
(newrates) (oldrates)
2+1axles
12 14 0 0
14 16 0 0
16 18 14 32
18 20 32 76
20 22 75 175
22 23 97 229
23 25 175 414
25 28 307 723

NoC311/74 OfficialJournaloftheEuropeanCommunities 27.11.92
Minimumtax Minimumtax
Morethan Notmorethan (inECU/year) (inECU/year)
I(newrates) (oldrates)
2+2axles
23 25 70 165
25 26 115 271
26 28 169 398
28 29 204 482
29 31 335 790
31 33 465 1097
33 36 706 1666
36 38 706 1666
2+3axles
36 38 515 1216
38 40 700 1652
3+2axles
36 38 454 1072
38 40 628 1481
40 44 929 2191
3+3axles
36 38 225 532
38 40 336 791
40 44 535 1262
Note:
Vehiclesequippedwithadriveaxleswithairsuspensionoranequivalentsystemshallbetaxedonthebasisof
therateapplicabletothevehiclecategoryimmediatelybelow.Forexample,anarticulatedvehiclewith3axles
andamaximumpermissiblegrossladenweightof23tonnesshallbetaxedatECU75insteadofECU97.

27.11.92 OfficialJournaloftheEuropeanCommunities NoC311/75
ANNEXII
INFORMATION TOBEPROVIDED BYEACHMEMBERSTATEPURSUANT
TOARTICLES5(3)AND9(2)
By30JuneofeachyearMemberStatesshallprovidetheCommission,foreachvehiclecategorycoveredbythis
Directive,withthefollowinginformationrelatingtotheirinfrastructurecostsfortheprecedingyear(1).
Forpurposesofcomparison,Commissiondepartmentsrequireadetailedexplanationofthemethodusedto
breakdowncostsbetweenvehiclecategories.EachmemberStatemaychooseitsowncostallocation
method.
Informationtobeprovided:
1.Investmentcosts(calculatedonthebasisofanaverageofthelasttenyears):
—relatingtoconstructionandextension,and
—renewalandrepair
for:
—theentirenetwork,and
—thatpartofthenetworkonwhichtollsoruserchargesarelevied,
withabreakdownbyvehiclecategory.
2.Operatingcosts:
—runningcosts(calculatedonthebasisoftheaverageofthelastthreeyears),
—overheads,
—policecosts
for:
—theentirenetwork,and
—thatpartofthenetworkonwhichtollsoruserchargesarelevied,
withabreakdwonbyvehiclecategory.
3.VehicletaxesforeachvehiclecategoryreferredtoinAnnexI.
4.TollsanduserchargesforeachvehiclecategoryreferredtoinAnnexI.
5.Lengthofnetworkonwhichtollsoruserchargesarelevied.
6.NumberofvehiclesineachcategoryreferredtoinAnnexIwhichareincirculationintheMemberStatein
question(domesticandforeignvehicles)andnumberofvehicle-kilometres travelledbythesevehicles(total,
onmotorwaysonwhichtollsorchargesarelevied).
7.Sumofthefollowingtaxesand/orcharges:
—excisedutyondiesel,
—vehicletaxes,
—tollsand/oruserchargesforthevehiclescoveredbythisDirective.
8.theexternalcosts,includingenvironmental costs,takenintoaccountbytheMemberStateconcerned.
(')Expressedinnationalcurrencies.