Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures
Date: 1999-06-17
Institutions: Council of the European Union, European Parliament
Subjects: axle tax, commercial vehicle, motor vehicle, toll, transport infrastructure, vehicle tax

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DIRECTIVE 1999/62/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

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

of 17 June 1999

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
EUROPEAN UNION,

new Directive; therefore, Directive 93/89/EEC is replaced
by this Directive;

Having regard to the Treaty establishing the European
Community, and in particular Articles 71(1) and 93 thereof,

Having regard to the proposal from the Commission (1),

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

Having regard to the Opinion of
Regions (3)

the Committee of

the

Acting in accordance with the procedure laid down in Article
251 of the Treaty (4),

Whereas:

(1)

(2)

(3)

(4)

The elimination of distortions of competition between
transport undertakings in the Member States calls for
both the harmonisation of levy systems and the estab-
lishment of fair mechanisms for charging infrastructure
costs to hauliers;

These objectives can be achieved only in stages;

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
the structures of excise duties on mineral oils (5) and
Council Directive 92/82/EEC of 19 October 1992 on
the approximation of
the rates of excise duties on
mineral oils (6);

the Court of

By judgment of 5 July 1995 in Case C-21/94 European
Parliament v. Council (7)
the
European Communities 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 (8), while preserving the
effects of that Directive until the Council had adopted a

Justice of

(1) OJ C 59, 26.2.1997, p. 9.
(2) OJ C 206, 7.7.1997, p. 17.
(3) Opinion delivered on 3 June 1999 (not yet published in the Official

Journal).

(4) Opinion of the European Parliament of 17 July 1997 (OJ C 286,
22.9.1997, p. 217), Council Common Position of 18 January 1999
(OJ C 58, 1.3.1999, p. 1) and Decision of the European Parliament
of 7 May 1999 (not yet published in the Offcial Journal).

(5) OJ L 316, 31.10.1992, p. 12. Directive as last amended by Direc-

tive 94/74/EC (OJ L 365, 31.12.1994, p. 46).

(6) OJ L 316, 31.10.1992, p. 19. Directive as amended by Directive

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

(7) 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).

(8) OJ L 279, 12.11.1993, p. 32.

(5)

(6)

(7)

(8)

(9)

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

For this purpose minimum rates should be set for the
vehicle taxes currently applied by the Member States or
any which might succeed them;

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;

It is appropriate that certain Member States may be
granted a period of derogation from the minima to
facilitate adaptation to the levels
required by this
Directive;

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

(10) 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)

(12)

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;

Existing distortions of competition cannot be eliminated
solely by harmonising taxes or
fuel excise duties;
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;
should be
in addition Member States
allowed to levy charges for the use of bridges, tunnels
and mountain passes;

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(13)

(14)

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

Tolls and user charges should not be discriminatory nor
entail excessive formalities or create obstacles at internal
borders; therefore, adequate measures should be taken to
permit the payment of tolls and user charges at any time
and with different means of payment;

(20)

(21)

The principle of territoriality should be applied; 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;

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 5 of the Treaty;

(22) A strict timetable should be set for reviewing the provi-
sions of this Directive and considering adjustments to
them, if necessary, with the aim of developing a more
territorial

levy system,

(15)

The rates of user charges should be based on the dura-
tion of the use made of the infrastructure in question
and be differentiated in relation to the costs caused by
the road vehicles;

HAVE ADOPTED THIS DIRECTIVE:

(16)

Reduced rates of user charges should be applied tempor-
arily for vehicles registered in Greece to take account of
difficulties due to its geopolitical position;

(17)

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 maximum levels of certain rates and
other general conditions that will have to be complied
with; weighted average tolls should be related to the
costs of construction, operating and developing the
infrastructure network concerned;

(18) Member States should be able to attribute to environ-
mental 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 the provisions of
this
Directive;

(19)

The amounts in this Directive expressed in the national
currency units of Member States adopting the euro were
fixed on 1 January 1999 when the value of the euro was
determined in accordance with Council Regulation (EC)
No 2866/98 of 31 December 1998 on the conversion
the
rates between the euro and the currencies of
Member States adopting the euro (1);
it is appropriate
that Member States not adopting the euro should review
annually the amounts in this Directive in national
currencies and adjust them where appropriate to take
account of changes in the exchange rates; annual adjust-
ments in national currencies may not be compulsory if
the change resulting from the application of the new
exchange rates is below a certain percentage level;

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

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.

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 main-
land Portugal.

Article 2

For the purposes 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 infra-
structures referred to in Article 7(2); the amount shall be
based on the distance travelled and the type of the vehicle;

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(c) ‘user charge’ means payment of a specified amount confer-
ring 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 of 3 December 1987 on
the approximation 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);

the laws of

(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 Armex I
to Directive 88/77/EEC.

CHAPTER II

Vehicle taxation

Article 3

1.

The vehicle taxes referred to in Article are as follows:

— Belgium:

(b) addizionale del 5 % sulfa tassa automobilistica,

— Luxembourg:

taxe sur les véhicules automoteurs,

— Netherlands:

motorrijtuigenbelasting,

— Austria:

Kraftfahrzeugsteuer,

— Portugal:

(a) imposto de camionagem;

(b) imposto de circulaçao,

— Finland:

varsinainen ajoneuvovero/egentlig fordonsskatt,

— Sweden:

fordonsskatt,

— United Kingdom:

(a) vehicle excise duty;

(b) motor vehicles licence.

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

taxe de circulation sur les véhicules automobiles/ verkeers-
belasting op de autovoertuigen,

Article 4

— Denmark:

vaegtafgift of motorkeretrajer m.v.,

— Germany:

Kraftfahrzeugsteuer,

— Greece:

Τέλη κυκλοφορίας

— Spain:

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.

(a) impuesto sobre vehiculos de traccion mecanica;

Article 6

(b) impuesto sobre actividades

(solely as
regards the amount of the levies charged for motor
vehicles),

economicas

— France:

(a) taxe spéciale sur certains véhicules routiers;

(b) taxe différentielle sur les véhicules a moteur,

— Ireland:

vehicle excise duty,

— Italy:

(a) tassa automobilistica;

(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).

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 minima laid
down in Annex I.

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;

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(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.

(a) The Council, acting unanimously on a proposal from
the Commission, may authorise a Member State to
maintain further exemptions from or reductions in taxes
on vehicles on the grounds of specific policies of a
socio-economic nature or linked to that State's infra-
structure. 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.

(b) Any Member State wishing to maintain such an exemp-
tion or reduction shall inform the 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.

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

4. Without prejudice to the second subparagraph of para-
graph l 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 l 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 mufti-lane roads with characteris-
tics similar to motorways, or users of bridges, tunnels
and mountain passes.

However, in a Member State where no general network
of motorways or dual carriageways with similar charac-
teristics exists, tolls and user charges may be imposed in

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

that State on users of the highest category of road from
the technical point of view.

(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 consultation in respect of certain
laws,
provisions
concerning transport proposed in Member States (2),

administrative

regulations

and

(i) tolls and user charges may also be imposed on
the primary road
sections of

users of other
network, particularly

— where there are safety reasons for doing so,

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

(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.

Tolls and user charges may not discriminate, directly or
4.
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 estab-
lishing methods for enabling hauliers to pay user charges 24
hours a day, 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.

least at

A Member State may provide that vehicles registered in
6.
that Member State shall be subject to user charges for the use
of the whole road network in its territory.

(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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User charges,

including administrative costs,

for all
7.
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.

shall be reviewed. When necessary,

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

thereafter

Member States applying a user charge shall, until two years
after entry into force of this Directive, apply a 5O % reduction
in the rates of user charges for vehicles registered in Greece
because of
its geopolitical position. The Commission may
decide to authorise an extension of this reduction by these
Member States from year to year.

User-charge rates shall be in proportion to the duration

8.
of the use made of the infrastructure.

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

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

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
5O % 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 the time of day shall be proportionate to the objec-
tive pursued.

Article 8

1.
Two or more Member States may cooperate in intro-
ducing 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.

A common system shall be subject

2.
conditions in addition to those in Article 7:

to the following

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

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

(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.

CHAPTER IV

Final provisions

Article 9

This Directive shall not prevent

1.
Member States of:

the application by

(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 exchange
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
the European Communities; they shall have
effect from 1 January of the following calendar year.

Journal of

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

the time of

Article 11

1.
By the dates referred to in the second subparagraph of
Article 7(7), the Commission shall present a report to the
European Parliament and the Council on the implementation
of this Directive, taking account of developments in technology
and traffic congestion.

2. Member States shall forward the necessary 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.

(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);

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

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Article 12

Article 13

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

July 2000. They shall

When Member States adopt such measures, they 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.

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

This Directive is addressed to the Member States.

Article 14

Done at Luxembourg, 17 June 1999.

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.

For the European Parliament

For the Council

The President

The President

J. M. GIL-ROBLES

F. MÜNTEFERING

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ANNEX I

MINIMUM RATES OF TAX TO BE APPLIED TO VEHICLES

Moteur vehicles

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

Not less than

Less than

Minimum rate of tax
(in euro/year)

Driving axle(s) with air suspen-
sion or recognised equiva-
lent (1)

Other driving axle(s) suspen-
sion systems

12
13
14
15

15
17
19
21
23
25

23
25
27
29
31

Two axles

Three axles

Four axles

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 Annexe 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).

VEHICLE COMBINATIONS (ARTICULATED VEHICLES AND ROAD TRAINS)

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

Not less than

Less than

Minimum rate of tax
(in euro/year)

Driving axle(s) with air suspen-
sion or recognised equiva-
lent (1)

Other driving axle(s) suspen-
sion systems

2 + 1 axles

12
14
16
18
20
22
23
25

14
16
18
20
22
23
25
28

0
0
0
14
32
75
97
175

0
0
14
32
75
97
175
307

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

Not less than

Less than

Minimum rate of tax
(in euro/year)

Driving axle(s) with air suspen-
sion or recognised equiva-
lent (1)

Other driving axle(s) suspen-
sion systems

23
25
26
28
29
31
33
36

36
38

36
38
40

36
38
40

2 + 2 axles

2 + 3 axles

3 + 2 axles

3 + 3 axles

30
70
115
169
204
335
465
465

370
515

327
454
628

186
225
336

25
26
28
29
31
33
36
38

38
40

38
40
44

38
40
44

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 three axles minimum four 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.