COMMON POSITION (EC) No 14/1999 adopted by the Council on 18 January 1999 with a view to adopting Council Directive 1999/.../EC on the charging of heavy goods vehicles for the use of certain infrastructures
Date: 1999-01-18
Institutions: Council of the European Union
Subjects: axle tax, charges for use of infrastructure, road transport, toll, transport price, vehicle tax

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I

(Information)

COUNCIL

COMMON POSITION (EC) No 14/1999

adopted by the Council on 18 January 1999

with a view to adopting Council Directive 1999/.../EC on the charging of heavy goods
vehicles for the use of certain infrastructures

(1999/C 58/01)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European
Community, and in particular Articles 75(1) and 99
thereof,

Having
regard
Commission (1),

to

the

proposal

from the

Having regard to the opinion of the Economic and
Social Committee (2),

Acting in accordance with the procedure laid down in
Article 189c of the Treaty (3),

(1) Whereas

the

elimination of distortions of
competition between transport undertakings in
the
the Member
harmonisation
the
levy
establishment of fair mechanisms for charging
infrastructure costs to hauliers;

for
systems

States
of

both
and

calls

(3) Whereas a degree of harmonisation of

levy
systems has already been achieved through the
adoption of Council Directive 92/81/EEC of
19 October 1992 on the harmonisation of
structure of excise duties on mineral oils (4) and
Council Directive 92/82/EEC of 19 October
1992 on the approximation of the rates of excise
duties on mineral oils (5);

(4) Whereas the Court of Justice of the European
Communities, by its judgement of 5 July 1995 in
Case C-21/94 Parliament v. Council (6), annulled
Council 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 user charges for the
use of certain infrastructures (7), while preserving
the effects of that Directive until the Council had
therefore,
adopted a new Directive; whereas,
Directive
this
by
replaced
93/89/EEC is
Directive;

(5) Whereas

under

present

circumstances
the
levy systems should be
adjustment of national
confined to commercial vehicles of more than a
certain gross laden weight;

(2) Whereas these objectives can be achieved only in

stages;

(6) Whereas for this purpose minimum rates should
be set for the vehicle taxes currently applied by

(1) OJ C 59, 26.2.1997, p. 9.
(2) OJ C 206, 7.7.1997, p. 17.
(3) Opinion of the European Parliament of 17 July 1997 (OJ
C 286, 22.9.1997, p. 217), Council common position of
18 January 1999 and Decision of
the European
Parliament of … (not yet published in the Official
Journal).

(4) OJ L 316, 31.10.1992, p. 12. Directive as last amended
by Directive 94/74/EC (OJ L 365, 31.12.1994, p. 46).
(5) OJ L 316, 31.10.1992, p. 19. Directive as amended by

Directive 94/74/EC.
[1995] ECR I-1827.

(6)
(7) OJ L 279, 12.11.1993, p. 32.

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the Member States or any which might succeed
them;

(7) Whereas

the use of

road friendly and less
polluting vehicles should be encouraged through
differentiation of taxes or charges, provided that
such differentiation does not interfere with the
functioning of the internal market;

(8) Whereas it is appropriate that certain Member
States may be granted a period of derogation
from the minimum rates to facilitate adaptation
to the levels required by this Directive;

(14) 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 means of payment;

(15) Whereas the rates of user charges should be
based on the duration of the use made of the
infrastructure in question and be differentiated in
relation to the costs caused by the road vehicles;

(16) Whereas reduced rates of user charges should be
applied temporarily for vehicles registered in
Greece to take account of difficulties due to its
geopolitical position;

(9) Whereas

local

certain

domestic

transport
operations with little impact on the Community
to
transport market are at present
reduced rates of vehicle tax; whereas, in order to
ensure smooth transition, Member States should
be
temporary
lay
derogations from minimum rates;

authorised

subject

down

to

(10) 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;

(11) Whereas, in order to make allowance for certain
special situations, a procedure should be laid
down whereby Member States may be permitted
to maintain further exemptions or reductions;

(12) Whereas

existing distortions of

competition
cannot be eliminated solely by harmonising 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 and mountain passes;

(13) Whereas, in view of the specific conditions on
certain Alpine routes, it may be appropriate for a
Member State to disapply a user system from a
well-defined section of its motorway network in
order to permit application of an infrastructure-
related charge;

(17) Whereas, in oder 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
maximum levels of certain rates and other
general conditions that will have to be complied
with; whereas weighted average tolls should be
related to the costs of construction, operating
and
network
concerned;

infrastructure

developing

the

(18) Whereas Member States

should be able to
attribute to environmental protection and the
balanced development of transport networks a
percentage of the amount of the user charge or
of
is
calculated in accordance with the provisions of
this Directive;

toll, provided that

this amount

the

in

(19) Whereas the amounts in this Directive expressed
in the national currency units of Member States
adopting the euro will be fixed on 1 January
1999 when the value of
the euro will be
determined
accordance with Council
Regulation (EC) No 2866/98 of 31 December
1998 on the conversion rates between the euro
the Member States
and the
adopting the euro (1); whereas it is appropriate
that Member States not adopting the euro should
review annually the amounts in this Directive in
national currencies and adjust where appropriate
to account for changes in the exchange rates;
national
whereas

currencies of

adjustments

annual

in

(1) OJ L 359, 31.12.1998, p. 1.

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currencies may not be compulsory if the change
resulting from the application of
the new
exchange rates is below a certain percentage
level;

Article 2

For the purposes of this Dirtective:

(20) 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,
to
subject
compliance with some additional conditions;

(21) 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 3b
of the Treaty;

(22) 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 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.

(a) (cid:28)motorway’ means a road specially designed and
serve

traffic, which does not

built
properties bordering on it, and which:

for motor

(i)

except at

is provided,
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) (cid:28)toll’ means payment of a specified amount for a
vehicle travelling the distance between two points
on the infrastructures referred to in Article 7(2);
the amount shall be based on the distance travelled
and the type of the vehicle;

(c) (cid:28)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) (cid:28)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) (cid:28)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
the
3 December
88/77/EEC of
approximation of the laws of the Member States
relating to the measures to be taken against the
emission of gaseous and particulate pollutants
from diesel engines for use in vehicles (1);

1987

on

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.

(f) (cid:28)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.

(1) OJ L 36, 9.2.1988, p. 33. Directive as last amended by

Directive 96/1/EC (OJ L 40, 17.2.1996, p. 1).

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CHAPTER II

Vehicle taxation

Article 3

The vehicle taxes referred to in Article 1 are as

1.
follows:

— Belgium:

taxe de circulation sur les ve´hi-
cules automobiles/verkeersbelas-
ting op de autovoertuigen

— Denmark:

vægtafgift af motorkøretøjer mv

— Germany:

Kraftfahrzeugsteuer

— Greece:

Se(cid:228) kg jtjkouoqi(cid:228)ay

— Spain:

(a) impuesto sobre ve´hiculos de

tracci(cid:243)n meca´ nica

(b) impuesto sobre actividades
econ(cid:243)micas
as
regards the amount of the
levies
charged for motor
vehicles)

(solely

— France:

(a) taxe spe´ciale sur certains

ve´hicules routiers

(b) taxe diffe´rentielle
ve´hicules a` moteur

sur

les

— Ireland:

vehicle excise duty

— Italy:

(a) tassa automobilistica

(b) addizionale del 5 % sulla

tassa automobilistica

— Luxembourg:

taxe sur les ve´hicules automo-
teurs

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 laid down in that Annex.

Until two years after entry into force of the Directive,
Greece, Italy, Portugal and Spain shall be authorised
to apply rates that are lower than, but not less than
65 %, of the minimum rates laid down in Annex I.

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

— Netherlands:

motorrijtuigenbelasting

— Austria:

Kraftfahrzeugsteuer

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

— Portugal:

(a) imposto de camionagem

(b) imposto de circulac¸a˜ o

— Finland:

varsinainen ajoneuvovero/egent-
lig fordonsskatt

— Sweden:

fordonsskatt

— United Kingdom:

(a) vehicle excise duty

(b) motor vehicles licence.

(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.

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

the Commission, which shall make

3 (a) The Council, acting unanimously on a proposal
may authorise a Member State to maintain
further exemptions from or reductions in taxes
on vehicles on the grounds of specific policies of

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a socio-economic nature or linked to that State’s
infrastructure. Such exemptions or reductions
may apply only to vehicles registered in that
Member
transport
operations exclusively inside a well-defined part
of its territory.

State which

carry out

in a Member

However,
State where no
motorways or dual carriageways with similar
characteristics exists, tolls and user charges may
be imposed in that State on users of this highest
category of road from the technical point of
view.

or

(b) Any Member State wishing to maintain such an
inform the
exemption
reduction
Commission thereof and shall also forward to it
all necessary information. The Commission shall
inform the other Member States of the proposed
exemption or reduction within one month.

shall

The Council shall be deemed to have authorised
maintenance of
the proposed exemption or
reduction if, within a period of two months from
the date on which the other Member States were
informed
first
subparagraph, neither the Commission nor any
Member State has requested that the matter be
examined by the Council.

accordance with

the

in

4. Without prejudice to the second subparagraph of
paragraph 1 and to paragraphs 2 and 3 of this Article
or to Article 6 of Council Directive 92/106/EEC of
7 December 1992 on the establishment of common
rules for certain types of combined transport of goods
between Member States (1), 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 10.

2 (a) Tolls and user charges shall be imposed only on
users of motorways or other multi-lane roads
with characteristics similar to motorways, or
users of bridges, tunnels and mountain passes.

(b) Following consultations with the Commission,
and in accordance with the procedure laid down
in the Council Decision of 21 March 1962
instituting a procedure for prior examination and
laws,
consultation
in
and
regulations
provisions
concerning
transport proposed in Member
States (2):

administrative

respect

certain

of

(i)

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,

or

— in a Member State where no coherent
network
dual
of motorways
carriageways with similar characteristics
exists in the major part of the State, in
that part of the country, but only on
roads
and
used
interregional heavy
transport,
provided that
the traffic demand and
population density do not economically
justify the construction of motorways or
of dual carriageway roads with similar
characteristics;

international

goods

for

(ii)

special arrangements for border areas may
be made by the Member States concerned;

(iii) Austria may exempt from the Austrian user
charge the stretch of motorway between
Kufstein and Brenner.

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, and mountain passes.

(1) OJ L 368, 17.12.1992, p. 38.

(2) OJ 23, 3.4.1962, p. 720/62. Decision as last amended by
Decision 73/402/EEC (OJ L 347, 17.12.1973, p. 48).

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4.
Tolls and user charges may not discriminate,
directly or indirectly, on the grounds of the nationality
of
the
the haulier or the origin or destination of
vehicle.

9.
The weighted average tolls shall be related to the
costs of constructing, operating and developing the
infrastructure network concerned.

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
flows 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, at least at the major sales outlets,
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.
A Member State may provide that vehicles
registered in that Member State shall be subject to
user charges for the use of the whole road network in
its territory.

7.
User charges, including administrative costs, for
all vehicle categories shall be set by the Member State
concerned at a level which is not higher than the
maximum rates laid down in Annex II.

On 1 July 2002 and every second year thereafter these
maximum rates shall be reviewed. When necessary, the
for appropriate
Commission shall make proposals
in
adjustments and the Council shall act on them,
accordance with the conditions laid down in the
Treaty.

Member States applying a user charge shall, until two
years after entry into force of this Directive, apply a
for
50 % reduction in the rates of user charges
its
of
in Greece
vehicles
geopolitical position. The Commission may decide to
authorise an extension of
this reduction by these
Member States from year to year.

registered

beacause

10. Without prejudice to the weighted average tolls
referred to in paragraph 9, Member States may vary
the rates at which tolls are charged according to:

(a) vehicle emission classes, provided that no toll is
more than 50 % above the toll charged for
equivalent vehicles meeting the strictest emission
standards;

(b) time of day, provided that no toll is more than
100 % above the toll charged during the cheapest
period of the day.

Any variation in tolls charged with respect to vehicle
emission classes or time of day shall be proportionate
to the objective pursued.

Article 8

Two or more Member States may cooperate in
1.
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
system’s
closely involved therein and in the
subsequent operation and possible amendment.

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

to the

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

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

to the network as defined by

(c) other Member States may join the common

User-charge rates shall be in proportion to the

8.
duration of the use made of the infrastructure.

system;

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

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

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CHAPTER IV

Final provisions

Article 9

This Directive shall not prevent the application

1.
by Member States of:

(a) specific taxes or charges:

— levied upon registration of the vehicle, or

— imposed on vehicles or loads of abnormal

weights or dimensions;

(b) parking fees and specific urban traffic charges;

(c) regulatory charges specifically designed to combat

time- and place-related traffic congestion.

2. Neither shall this Directive prevent the Member
States from attributing, to environmental protection
and the balanced development of transport networks,
a percentage of the amount of the user charge or of
the toll, provided that this amount is calculated in
accordance with Article 7(7) and (9).

Article 10

1.
For the purpose of this Directive, the rates of
change between the euro and the national currencies
of the Member States which have not adopted the
euro shall be those in force on the first working day of
October and published in the Official Journal of the
European Communities; they shall have effect from
1 January of the following calendar year.

2. Member States which have not adopted the euro
may maintain the amounts in force at the time of the
annual adjustment made pursuant to paragraph 1 if
the amounts expressed in euro
the conversion of
would result
less than 5 % when
in a change of
expressed in national currencies.

present a report to the Council on the implementation
of this Directive, taking account of developments in
technology and traffic congestion.

shall

forward the necessary
2. Member States
information to the Commission no later than six
months before the dates referred to in paragraph 1 in
order to enable the Commission to draw up the above
report.

3. Member States introducing electronic toll and/or
user-charging systems shall cooperate with the aim of
achieving an appropriate level of interoperability.

Article 12

1. Member States shall bring into force the laws,
regulations and administrative provisions necessary to
comply with this Directive by 1 July 2000. 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
such a
for
reference shall be adopted by Member States.

shall

States

to the
2. Member
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.

communicate

Article 13

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

Article 14

This Directive is addressed to the Member States.

Article 11

Done at ...

By

1.
second
subparagraph of Article 7(7), the Commission shall

referred to in the

the dates

For the Council

The President

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ANNEX I

MINIMUM RATES OF TAX TO BE APPLIED TO VEHICLES

Motor vehicles

Number of axles and maximum permissible
gross laden weight
(in tonnes)

Minimum rate of tax
(EUR/year)

Not less than

Less than

Driving axle(s) with air
suspension or recognised
equivalent (1)

Other driving axle(s)
suspension systems

2 axles

12

13

14

15

3 axles

15

17

19

21

23

25

4 axles

23

25

27

29

31

13

14

15

18

17

19

21

23

25

26

25

27

29

31

32

0

31

86

121

31

54

111

144

222

222

144

146

228

362

362

31

86

121

274

54

111

144

222

345

345

146

228

362

537

537

(1) Suspension recognised as equivalent in accordance with the definition in Annex II to Council Directive 96/53/EC
of 25 July 1996 laying down for certain road vehicles circulating within the Community the maximum
authorised dimensions in national and international traffic and the maxium authorised weights in international
traffic (OJ L 235, 17.9.1996, p. 59).

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Vehicle combinations (articulated vehicles and road trains)

Number of axles and maximum permissible
gross laden weight
(in tonnes)

Minimum rate of tax
(EUR/year)

Not less than

Less than

Driving axle(s) with air
suspension or recognised
equivalent (1)

Other driving axle(s)
suspension systems

2 + 1 axles

12

14

16

18

20

22

23

25

2 + 2 axles

23

25

26

28

29

31

33

36

2 + 3 axles

36

38

3 + 2 axles

36

38

40

3 + 3 axles

36

38

40

14

16

18

20

22

23

25

28

25

26

28

29

31

33

36

38

38

40

38

40

44

38

40

44

0

0

0

14

32

75

97

175

30

70

115

169

204

335

465

465

370

515

327

454

628

186

225

336

0

0

14

32

75

97

175

307

70

115

169

204

335

465

706

706

515

700

454

628

929

225

336

535

(1) Suspension recognised as equivalent in accordance with the definition in Annex II to Council Directive 96/53/EC
of 25 July 1996 laying down for certain road vehicles circulating within the Community the maximum
authorised dimensions in national and international traffic and the maximum authorised weights in international
traffic (OJ L 235, 17.9.1996, p. 59).

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Maximum amounts in euro of user charges, including administrative costs, referred to in Article 7(7)

ANNEX II

ANNUAL

Non-Euro

Euro I

Euro II and cleaner

MONTHLY AND WEEKLY

maximum 3 axles

minimum 4 axles

960

850

750

1 550

1 400

1 250

Maximum monthly and weekly rates are in proportion to the duration of the use made of the
infrastructure.

DAILY

The daily user charge is equal for all vehicle categories and amounts to EUR 8.

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THE COUNCIL’S REASONS

I.

INTRODUCTION

1.

In its judgment of 5 July 1995 (Case C-21/94), the Court of Justice of the
European Communities annulled Directive 93/89/EEC of 25 October 1993
preserving the effects of the annulled Directive until a new Directive was adopted.
The Directive was annulled because of a procedural irregularity (the Council had
not reconsulted the European Parliament).

2. On 13 November 1996, the Commission sent the Council a proposal replacing the

annulled Directive. It is based on Article 75(1) of the EC Treaty.

3. The European Parliament and the Economic and Social Committee delivered their

opinions on 17 July 1997 and 23 April 1997 respectively.

4. The Commission submitted an amended proposal on 14 July 1998.

5. The Council adopted its common position in accordance with Article 189c of the

Treaty on 18 January 1999.

II. THE AIMS OF THE PROPOSAL

The aims of the proposal are to develop further the internal market in road transport,
to ensure that
including
externalities, are better covered, to enable charges to be more closely adjusted to costs
and to give the principle of territoriality a larger role in the recovery of the costs
arising from use of the road infrastructure.

the costs associated with use of road infrastructure,

The proposal applies to annual vehicle taxes, user charges and tolls.

It applies to haulage vehicles with a maximum permissible gross laden weight of not
less than 12 tonnes, but not to vehicles carrying out transport operations exclusively
in the non-European territories of the Member States or to 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 Spain and
Portugal.

The proposal contributes to both the completion of the Single Market, in that it seeks
to eliminate distortions of competition, and the common transport policy.

In addition to legal
Directive makes explicit reference to other texts, including:

instruments for eliminating distortions of competition,

the

— the White Paper (cid:28)The future development of the common transport policy’ (1),
strategy for achieving more

comprehensive

which recommended a more
sustainable and balanced transport,

— the Green Paper (cid:28)Towards fair and efficient pricing in transport’ (2), which
trends and
in particular, ways of correcting non-viable transport

addresses,
considers, in particular, ways of internalising external costs,

— the regulations and technical or organisational instruments designed to make other
forms of inland transport more attractive and more profitable and to improve the

(1) COM(92) 494 final.
(2) COM(95) 691 final.

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quality of service, such as the liberalisation of the rail market, the pilot actions for
combined transport (PACT) and the restructuring of the inland waterway transport
market.

III. ANALYSIS OF THE COUNCIL’S COMMON POSITION

The text was considerably altered in the course of the discussions. The common
position differs from the Commission’s amended proposal in many respects:

— the legal basis: the Council found it necessary to add Article 99 of the Treaty, as
Chapter II of the Directive deals with vehicle taxation, which is a form of indirect
taxation, and requires an alignment of minimum rates of tax,

— Articles 2 and 7: the Council did not retain the concepts of (cid:28)sensitive route’,
(cid:28)external costs’ or the associated concepts of (cid:28)authorised transport operator’ or
(cid:28)open access’, following in this regard the opinion of the European Parliament. The
Council took the view that the concept of sensitive routes lacked clear definition in
Community law. In addition, the concept of sensitive routes as it emerges from the
European Parliament amendment cannot be taken into consideration at present,
since the specific regulations defining particularly polluted corridors are still
lacking.

In the Council’s opinion, no detailed study quantifying the external costs across all
modes of transport exists at present.

The Council therefore chose to follow the Parliament’s opinion and omit all
reference to concepts and methods of calculation which had not yet been properly
developed,

— in Article 3, references to Austrian, Finnish and Swedish vehicle taxes have been
added and the references to other Member States’ vehicle taxes have been
supplemented,

— in the first subparagraph of Article 6(1) and in Annex I, the Council followed the
European Parliament’s opinion and the Commission’s amended proposal and chose
not to keep maximum rates of tax or the option of below minimum rates for
Member States with a system of user charges.

As far as maximum rates of tax are concerned, it will be remembered that the
Council has never considered harmonising this form of indirect taxation. The rates
set for VAT and excise duties on manufactured tobacco, alcoholic beverages and
mineral oils were minimum rates only. Such minimum rates were regarded as
sufficient to ensure the smooth functioning of the internal market and it was
considered that compliance with the principle of subsidiarity should be upheld as
far as possible.

The Council saw no justification for the provision allowing Member States
operating a user-charge system to apply rates of tax below the minimum, since this
did not contribute to harmonisation and since, although tolls and user charges
were linked to actual vehicle use, this was not true for vehicle taxes. To link the
two was not felt to be appropriate.

The minimum rates of tax adopted are those proposed by the Commission (for the
Euro II rate) and those laid down in Directive 93/89/EEC.

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The Council decided against varying the rates of vehicle tax according to Euro
class. However
introducing such
there is nothing to stop Member States
differentiation provided that they comply with the minimum rates. Differentiation
has, however, been retained for user charges (Annex II) and is optional for tolls
(Article 7(10)(a)),

— the second subparagraph of Article 6(1) introduces a transitional measure, which
allows some Member States the time to adapt to the rates laid down in Annex I,

— Article 6(3): the Council considered that all further exemptions from or reductions
in taxes on vehicles required authorisation by the Council acting unanimously, as
is already the case for VAT and excise duties, irrespective of a Member State’s
reasons for requesting such tax exemptions or reductions,

— in the second paragraph of Article 7(2)(a) the Council chose to specify the
reference to the highest category of road by adding (cid:28)from the technical point of
view’,

— Article 7(2)(b)(i): provision has been made for tolls and user charges to be
introduced on other sections of the primary road network. This reflects the need to
take account of safety reasons and the features of Member States which lack a
comprehensive network of motorways or dual
carriageways with similar
characteristics, provided that the traffic demand and population density do not
justify the construction of motorways,

— Article 7(2)(iii): the Council has introduced the possibility for Austria to apply a
toll rather than a user charge for the stretch of motorway between Kufstein and
the Brenner. Thus, although the concept of (cid:28)sensitive routes’ (see above re Articles 2
and 7) was not retained, it was felt that the problem of the Brenner route should
be taken into account as recommended in the European Parliament’s opinion. The
special circumstances of this route therefore justify introducing a toll on the
segment concerned,

— Article 7(6): the Council saw fit to reintroduce the measure under Directive
93/89/EEC whereby a Member State may provide that vehicles registered in that
Member State are subject to user charges for the use of the whole road network in
its territory. The characteristics of some Member States’ motorway systems and the
need to avoid a significant diversion of traffic on to minor roads militated in
favour of keeping this measure,

— via a reference to Annex II, the first subparagraph of Article 7(7) lays down the
maximum rates for user charges. The Council opted for a less rigid formula than
the one used in Directive 93/89/EEC which avoids the considerable complications
of the Commission’s proposed solution. The Commission proposal provided for
maximum and minimum rates, whereas the common position sets only maximum
rates. These maximum rates are then differentiated according to a vehicle’s Euro
category and number of axles, along the lines proposed by the Parliament; the
proposal, on the other hand, used a more complex formula, taking into account, in
addition to the vehicle’s Euro category,
the degree of vehicle road damage
calculated on the basis of a special annex (Annex II to the proposal).

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The Council also decided on maximum rates for daily charges and for annual
charges. Maximum annual charges have been set between EUR 750 and EUR
1 550, figures which are lower than those proposed by the Commission or sought
by the Parliament,

— the third subparagraph of Article 7(7) provides for a 50 % reduction in user
charges for vehicles registered in Greece. This transitional rule in Directive
93/89/EEC, applying to vehicles registered in several Member States was not
adopted in the new Commission proposal. The European Parliament opinion
proposes that such reductions apply to vehicles registered in peripheral regions;
having given the situation careful thought, the Council considered that only
Greece, because of its geopolitical position, should benefit from such a provision,

— Article 7(9) reflects the Council’s view that the weighted average of tolls should be
related to the costs of constructing, operating and developing the infrastructure
network concerned. The text proposed by the Commission was extremely
complex, listing other components in addition to the infrastructure costs, such as a
rate of return equivalent to that attainable in similar investment projects. The text
adopted by the Council nevertheless allows Member States operating a toll system
to vary it above and below the weighted average, provided that they adhere to the
basic principle of linkage between toll rates and the cost of infrastructure,

— in Article 7(10), in conjunction with Article 7(9) (described above), the Council
chose to vary toll rates according to the emission class of the vehicle and the time
of day when the vehicle is on the road. These options were introduced in order to
encourage greater respect for the environment. Some more polluting vehicles may
thus have to pay heavier tolls. Similarly, tolls may be varied depending on whether
vehicles are on the road during the day, at night or during certain rush hours. The
weighted average must apply in all cases,

— in Article 9(2), the Council thought it necessary to introduce a measure enabling
those Member States which so desired to allocate a percentage of the revenue from
user charges or tolls to environmental protection or the development of other
transport networks. This applied on condition that the amount of user charges
complied with the maximum levels established in Annex II to the Directive and
that the weighted average of the tolls was linked to the cost of construction,
maintenance and development of the infrastructure concerned,

— in Article 10, the Council introduced a slight technical amendment concerning

conversion to the euro,

— in Article 11, concerning the introduction of electronic tolls,

the Council
considered that the Commission could at any time enforce its right of initiative
and that with regard to future proposals very specific criteria should not be
imposed on it in advance. Consequently, the Council simplified paragraph 2 and
deleted the final sentences which were also extremely detailed,

— it should also be pointed out that the Council did not consider it expedient to
retain the sanctions provided for by the Commission in Article 15 of its proposal.
The Council thought that it was up to the Member States to provide for their own
sanctions applicable to infringements of national provisions.

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IV. AMENDMENTS BY THE EUROPEAN PARLIAMENT

1. Amendments by the European Parliament taken over by the Commission and

adopted by the Council

The Council followed the Commission’s amended proposal, adopting wholly or in
part the European Parliament’s amendments set out below:

— amendment 5, which deletes recital 9 referring to the second subparagraph of
Article 6(1), which authorised Member States to set vehicle taxes below the
minimum rates,

— amendment 8, which modifies recital 16 of the proposal (recital 18 of the
common position) by calling for differentiation in user charge rates, instead of
limited differentiation proposed in the first instance by the Commission,

— amendment 10, which modifies recital 18 of the proposal (recital 20 of the

common position) by adding a reference to the territoriality principle,

— amendment 11, which modifies the first subparagraph of Article 6(1) by
deleting the requirement that vehicle taxes should not go beyond a certain
ceiling proposed by the Commission,

— amendment 12, deleting the second subparagraph of Article 6(1) which
allowed non-compliance with the minimum rates when a user charge system
was in operation,

— amendment 15, which introduces a new subparagraph into Article 7(2) of the
proposal (Article 7(7) of the common position), providing for a 50 % reduction
in user charge rates for vehicles registered in peripheral regions. The Council
felt that such a reduction was justified solely in the case of Greece, in view of
its geopolitical situation.

2. Amendments by the European Parliament taken over by the Commission but not

adopted by the Council

— amendment 2, modifying recital 3 of the proposal by deleting all references to
maximum levels for vehicle taxes. The Council preferred to delete the entire
recital; however, the Parliament’s request that these maximum rates be deleted
was taken into account in the enacting terms,

— amendment 3, introducing a recital referring to the Alpine Convention. While
acknowledging the importance of this Convention, the Council did not think it
advisable to include a reference to it in the context of this Directive,

— amendment 13, introducing a new paragraph 1a into Article 6 providing for a
regular review of vehicle taxes. The Council thought that the Commission, by
virtue of its right of inititative, could at any time submit proposals which it
considered necessary,

— amendment 23, modifying the second subparagraph of Article 13(1) by asking
that information to be forwarded to the Commission should specify the degree
to which road traffic costs were covered, by category of vehicle and road. The
Council did not accept this amendment, mainly because Member States were
not in a position to supply the additional data suggested by the Parliament.

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3. Amendments by the European Parliament taken over by neither the Commission

nor the Council

The Council did not
incorporate into its common position the following
amendments by the European Parliament, which the Commission failed to take
over:

— amendment 1 was not adopted in the common position, as the Council did not
think it right to prejudge any Commission proposals on the charging of
external costs, particularly since the appropriate methodology for calculating
such costs in all modes of transport was not available at present,

— amendment 4, which referred to no specific legal provision in the Directive,

— amendment 7,

introducing the

sensitive areas, which the
Commission found impractical and which the Council did not adopt in the
enacting terms, as stated under III, re Article 7(2)(iii). Furthermore, as was
pointed out with reference to amendment 1, the Council took the view that
potential Commission proposals should not be prejudged,

concept of

— amendment 24, modifying the existing structure for vehicle taxes. Neither the
Council nor the Commission thought
it advisable to change the existing
structure, since the Member States which had already implemented it had
expressed no objection to it.

4. Amendments by the European Parliament not taken over by the Commission but

adopted wholly or in part by the Council

— amendments 9, 14, 17, 18, 19, 20, 21 and 22, which delete all provisions
relating to external costs and to sensitive routes, were adopted by the Council
for the reasons set out above under III, re Articles 2 and 7,

— furthermore, amendment 17 which considered the special case of the Brenner
motorway was also taken into account by the Council. Amendments were,
nevertheless, made for the reasons set out above under III, re Article 7(2)(iii),

— on the other hand, whith regard to amendment 22, the Council did not accept
the advisory committee provided for in Article 10 of the proposal for the
determination of
the European
Parliament’s idea of using this committee for authorising exemptions from or
reductions in vehicle taxes, since Article 6(3) reserves the power to issue such
authorisation for the Council.

routes; neither did it accept

sensitive