Amended proposal for a Council Directive on the charging of heavy goods vehicles for the use of certain infrastructures
Date: 1998-07-13
Institutions: European Commission
Subjects: charges for use of infrastructure, commercial vehicle, tax harmonisation, toll, vehicle tax

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 13.07.1998 
COM(1998) 427  final 

96/0182(SYN) 

Amended proposal for a 

COUNCIL DIRECTIVE 

on the charging of heavy goods vehicles for the use of 

certain infrastructures. 

(presented by the Commission pursuant to Article 189 a (2) 
of the EC-Treaty) 

EXPLANATORY  MEMORANDUM 

1.  On  10.7.1996  the  Commission  adopted  a  proposal  for  a  Council  Directive  on  the 
infrastructures1 

the  use  of  certain 

charging  of  heavy  goods  vehicles  for 
[COM(96)331 final, 96/0182(SYN)]. 

On 13.11.1996 this proposal was transmitted to the Council. 

On  28.1.1997  the  Council  consulted  the  Parliament  and  the  Economic  and  Social 
Committee. 

On 23.4.1997 the Economic  and  Social  Committee  adopted  its opinion2  which  was 
overall supportive of the Commission's proposal. 

On  17.7.1997 at its plenary session, the European Parliament  approved  subject  to 26 
amendments the proposal, on first reading according to the Co-operation procedure. 

2. 

The Commission cannot accept  16 amendments proposed by the Parliament, namely 
amendments  1,  4,  6,  7,  9,  14,  16,  17,  18,  19,  20,  21, 22,  24,  25  and  26,  for  the 
following reasons: 

Amendments  9,  14,  17,  18,  19,  20,  21,  and  22  delete  all  provisions  relating  to 
external  costs  and  sensitive  routes.  These  are  issues  to  which  the  Commission 
attaches  great  importance  in  view  of  establishing  a  more  differentiated  charging 
system. 

Amendment 7 introduces the concept of sensitive areas which the Commission finds 
impractical. 

Amendment 6 modifies recitals  11 and  12 in a way that does no longer correspond to 
the provisions in Article 6 to which they relate and which remain unchanged. 

Amendment  1  suggests  that  substantial  differentiation  of  charges  according  to 
infrastructure  damage  and  air  pollution  may  be  undertaken  initially  only  through 
user charges. This claim is not shared by the Commisssion  and contradicts the gist of 
the Parliament's opinion (and particularly amendment 24). 

1  O.J. C59, 26.2.1997 

2  CES 458/97. 

Amendment 4 does not lead to any specific  legal provision in the Directive. 

Amendments  16 and 25 proposes  a differentiation  of user charges  according  to two 
classes based  on the number of the vehicle's  axles1, this  is. clearly  less  accurate  and 
fair  îhan  the user  charge  structure  proposed  by  the  Commission.  According  to  this 
structure user charges vary following the degree of damage tli£t vehicles cause to the 
;:cad. The latter depends on the vehicle weight  and  the number  and  configuration  of 
îbe  axles.  These  factors  determine  the  three  different  damage  classes  in  which  the 
Commission proposes to classify  vehicles. 

Amendment  24  modifies  unnecessarily  the  existing  structure  for  the  minimum 
vehicle  taxes.  There  is  no  need  for  such  a  simplification,  the  proposed  by  the 
Commission  structure  of  the minimum  vehicle  taxes  is  the  same  as  in  the  existing 
Directive and no complaints have been made by Member States on it. The proposed 
by the Parliament simplification  will  not solve  any problems but on the contrary is 
likely to create new ones. 

Amendment  26  proposes  levels  for  the  annual  user  charges  that  are  unacceptably 
high. 

3. 

The Commission  accepts  10 of the Parliament's  amendments, namely  amendments 
2, 3, 5, 8, 10,11,12,13,15 and 23, for the following reasons: 

Amendment  2  modifies  recital  3 by  deleting  reference  to  maximum  levels  for  the 
vehicle  taxes.  This recital  refers  to  the  provision  in  Article  6.1,1st  sub-paragraph, 
modified according to Amendment  11.. 

Amendment 5 deletes recital 9, which refers to the provision in Article 6.1, 2nd sub 
paragraph allowing minimum rates of vehicle taxes not to apply when a user charge 
system is in operation. 

Amendment  11 modifies  Article  6.1,1st  sub-paragraph by  deleting  the  requirement 
that  vehicle  taxes  should  not  go  beyond  a  certain  ceiling  proposed  by  the 
Commission. 

Amendment  12 deletes Article 6.1, 2nd sub-paragraph, which allows minimum rates 
of vehicle taxes not to be complied with when a user charge system is in operation. 

The objective of the Commission in setting maximum levels for vehicle taxes whilst 
allowing  Member  States  to  apply  vehicle  taxes  that  are  lower  than  the  minimum 
levels if they operate a user charge system (as provided  for in Article 6.1  1st and 2nd 
sub-paragraphs)  is  to  ensure  that  existing  differences  in  transport  related  levies 
across  the  Community  will  not  increase  any  further.  However,  this  is  not  the  most 
fundamental  element  of  the  proposal;  amendments  2,  5,  11  and  12  are  therefore 
accepted  at this stage in view of concentrating  on the more  important  aspects of the 
proposed Directive. 

Amendment  3  introduces  a  new  recital  3a  making  reference  to  the  Alpine 
Convention. Although this new recital does not correspond  to any specific  provision 
in  the  Commission's  modified  proposal,  it  is  nevertheless  consistent  with  the 
original  Commission  proposal  which  introduced  the  concept  of  sensitive  routes 
(among  ^vhieh it included certainly the Alpine zone). Tthis amendment  is acceptable. 

Amendment  8 modifies  recital  16 by  calling  for  differentiation  in user  charge  rates 
instead  of  the  "limited"  differentiation  that  the  Commission  proposed,  thereby 
somewhat improving the clarity of the text. 

Amendment  10 modifies  recital  18 by  adding reference  to the territoriality principle. 
Although  this  additional  reference  is  not  strictly  speaking  necessary  it  nevertheless 
adds a useful  element. 

Amendment  13 introduces a new Article 6.1a which calls for a regular review of the 
vehicle taxes. This provision is almost superfluous  given the review foreseen  for the 
whole Directive but it is not harmful  either. 

Amendment  15 introduces a new Article 7.2, sub-paragraph  la which asks for a 50% 
reduction  of  user  charge  rates  for  vehicles  from  peripheral  regions. Given  that  user 
charge reductions have been applied so far to certain peripheral  Member  States, this 
amendment  can  provide  an  acceptable  arrangement  for  them,  provided  it  refers  to 
"Member States" and not to "regions" and it is limited in time. 

Amendment 23 modifies  Article  13.1, 2nd sub-paragraph by asking that  information 
to  be  forwarded  to  the  Commission  should  also  specify  the  degree  to  which  road 
traffic  costs  are  covered,  by  category  of  vehicle  and  road.  The  Commission  agrees 
that the information called for in this amendment can be very useful. 

The Commission proposal [COM(96)331 final, 96/0182(SYN)] is therefore  amended 
as follows. 

Amended proposal for a 

COUNCIL DIRECTIVE 

on the charging of heavy goods vehicles for the use of certain  infrastructures. 

The  Commission  proposal  [COM(96)331 final, 96/0182(SYN)]  is  therefore  amended  as 
follows. 

Initial Commission  proposal 

Amended  proposal 

(Amendment 2) 
Recital 3 

Whereas  Member States should ensure  the  Whereas  Member  States should  ensure  the 
functioning  of the internal market and avoid 
functioning  of the internal market and avoid 
obstacles to the free movement  of goods or  obstacles  to the free movement  of goods or 
services within the Community; whereas the  services within the Community; whereas the 
proper  functioning  of the internal market in  proper  functioning  of the internal market in 
transport  calls  for  a  harmonization  of  the 
transport  calls  for  the  reduction  of  the 
differences in the conditions  of competition  conditions  of  competition  in  goods  road 
in  goods  road  transport  due  to  unjustifiable 
unjustifiable 
divergences in the levels of transport related  divergences in the levels of transport related 
charges,  including  taxes  and  other  relevant  charges,  including  taxes  and  other  relevant 
levies; whereas, therefore,  vehicle taxes and 
levies;  whereas,  therefore,  vehicle  taxes 
user  charge  rates  should  be  set  within  a  should  not  be  set  below  a  minimum  level 
and user charge rates should be set within  a 
maximum and a minimum level; 
maximum and a minimum level; 

transport  marked 

by 

(Amendment 3) 
Recital 3a (new) 

Whereas  on  7  November  1991 
the 
Convention  on the Protection  of the  Alps 
(Alpine  Convention)3  was  concluded  in 
Salzburg; 

(Amendment 5) 
Recital 9 

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

3  OJC  278, 5.10.1994, p.8 

Initial Commission  proposal 

Amended  proposal 

(Amendment 
Recital 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 to 
the real costs caused by the road  vehicles as 
possible; 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; 

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 to 
the real costs caused by the road  vehicles as 
possible;  whereas  this  should  be pursued  in 
the  short  term  through  the  introduction  of 
differentiation  of  the  rates  according  to  the 
damage caused  to the infrastructure  and  the 
environment; 

Recital 16 a (new) 

applied 

Whereas  reduced  rates of user  charges may 
vehicles 
temporarily 
be 
registered  in  peripheral  Member  States  to 
account 
their 
for  difficulties  due 
geopolitical position. 

for 

to 

(Amendment 10) 
Recital 18 

Whereas  two  or  more  Member  States  may 
cooperate  for  the  purpose  of  introducing  a 
common  system  of user  charges,  subject  to 
compliance with some additional conditions; 

Whereas  the  principle  of  territoriality 
should  be  applied;  whereas  two  or  more 
Member  States  may  cooperate  for 
the 
purpose of introducing a common system of 
user  charges,  subject  to  compliance  with 
some additional conditions; 

(Amendment 11) 
Article 6.1, first  subparagraph 

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  1 is not lower than the 
minimum and not higher than the maximum 
laid down in that Annex. 

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  1 is not lower than the 
minimum laid down in that Annex. 

(Amendment 12) 
Article 6.1, second  sub-paragraph 

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

Deleted. 

Initial Commission proposal 

Amended  proposal 

(Amendment 13) 
Article 6.1a (mew) 

i la.  The minimum  rates  and  the tas  rates  | 
: f.e(rasll.y  adopted  shall  be  reviewed  on  1 
i Jaauairy  2001  $MÛ  g'ver/  second  year 
1  thereafter.  With  a  view 
, hKrmoEisstion  and 
I abolition  of  vehicle  excise  duties,  the j 
C®msasi33ion 
adjustments 
adoption  by 
| procedure  laid down in the  treaty. 

th&t  are  necessary 
the  council  under 

reduction  or 

the 
for 
the 

t©  greater 

propose 

shall 

the 

(Amendment  15) 

Article 7.2, first  subparagraph  a (new) 

User  charges  shall  be  reduced  by  50% 
for  vehicles  registered 
in  peripheral 
Member  States until 31.12.2000. 

(Amendment 23) 

Article  13.1, second  subparagraph 

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

to  enable 

Member  States  shall  forward  the  necessary 
information  to the Commission no later than 
the 
in  order 
1  June  1999 
Commission  to  draw  up  the  above  report. 
This  information  shall  also  specify  the 
degree  to  which  road  traffic  costs  are 
covered, by category of vehicle and  road. 

to  enable 

The remainder of the text is unchanged. 

Done at Brussels, 

For the Council 

7 

ISSN 0254-1475 

COM(98) 427 final 

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