CELEX: 51992PC0405
Language: en
Date: 1992-09-30
Title: Amendment to the proposal for a COUNCIL DIRECTIVE on the charging of transport infrastructure costs to heavy goods vehicles

27 . 11 . 92                               Official Journal of the European Communities                                      No C 311 / 63
             Amendment to the proposal for a Council Directive on the charging of transport infrastructure
                                                       costs to heavy goods vehicles
                                                               ( 92 / C 311 / 06 )
                                                            COM (92) 405 final)
                                        (Submitted by the Commission on 26 October 1992)
             The Commission proposal of 8 January 1988 ( COM(87 ) 716 final ) ( J ), as amended by the
             Commission proposal of 8 February 1991 ( CC)M(90) 540 final) ( 2) shall be amended as follows :
             (!) OJ No C 79 , 26 . 3 . 1988 , p . 8 .
             ( 2) OJ No C 75 , 20 . 3 . 1991 , p . 1 .
                                                                                                  AMENDED PROPOSAL
                                                                            (When nothing appears in this column the text is to be taken as
                  INITIAL COMMISSION PROPOSAL                                                          unchanged)
Proposal for a Council Directive on the charging of
transport infrastructure costs to heavy goods vehicles
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European
Economic Community , and in particular Articles 75 and
99 thereof,
Having regard to the proposal from the Commission ,
Having regard to the opinion of the European
Parliament ,
Having regard to the opinion of the Economic and Social
Committee ,
                                                                            Whereas the need to develop the common transport policy
                                                                            and ensure the unity of the internal market , by eliminating
                                                                            distortion of competition and discrimination between
                                                                            Community carriers on the basis of their place of
                                                                            establishment , entails the adoption of common standards
                                                                            in order to harmonize conditions for applying the various
                                                                            taxes directly affecting road transport ;
Whereas national vehicle taxation systems for the use or                    Whereas national systems for levying taxes or duties on the
possession of heavy goods vehicles should be progressively                  use or possession of heavy goods vehicles should be
adjusted; whereas this covers the structures of these taxes                 progressively adjusted as the markets are liberalized;
as well as their effective rate levels ;                                    whereas this should apply not only to the charges payable
                                                                            for use of the road infrastructure but also to vehicle tax
                                                                             rates ;
                                                                             Whereas elimination of distortion of competition between
                                                                             transport undertakings in the various Member States calls
 ---pagebreak--- No C 311 / 64                             Official Journal of the European Communities                                    27 . 11 . 92
                  INITIAL COMMISSION PROPOSAL                                               AMENDED PROPOSAL
                                                                     for both the harmonization of taxation systems — vehicle
                                                                     taxes , excise duty on fuels or charges for the use of a
                                                                     facility — and the establishment of a fair mechanism for
                                                                     charging infrastructure costs to carriers ;
                                                                     Whereas a fair system for charging infrastructure costs
                                                                     must take account , in proportions to be determined :
                                                                     — of the direct costs of building and maintaining transport
                                                                         infrastructure,
                                                                     — of the external or social costs arising from the use of
                                                                         such infrastructure , as for instance costs relating to the
                                                                         environment :
                                                                     Whereas distortion of competition between the transport
                                                                     undertakings of the various Member States and the undue
                                                                     transfer of costs from one such State to another must be
                                                                     reduced without delay , and whereas it is therefore
                                                                     necessary for the phase of assessing and charging costs to
                                                                     be preceded by a transitional phase of harmonizing existing
                                                                     charges and taking certain measures in preparation for the
                                                                     final phase ;
                                                                     Whereas this harmonization process should as far as
                                                                     possible be accompanied by the development of the kind of
                                                                     taxation mechanisms best suited to a system of charging on
                                                                     a territorial rather than a national basis costs such as fuel
                                                                     excise duty and charges or fees for the use of a particular
                                                                     infrastructure ;
                                                                    Whereas , since it is particularly well suited to implementing
                                                                     the principle of territoriality , excise duty on fuels could, at
                                                                    least for the time being, be used as the main instrument for
                                                                     charging road transport costs ;
Whereas a harmonized structure of the tax systems , on the          deleted
basis of their maximum permissible gross laden weights
within categories classified according to the number and
configuration of their axles , is needed for the
implementation of a Community-wide road cost allocation
system without creating distortions of competitions ;
Whereas tax rates should be determined in such a way as to          Whereas the tax rates and the levels of charges should tend
reflect the costs caused to the road infrastructures by these       to reflect the wider cost of such vehicles , in particular the
vehicles ; whereas for this purpose the taxation on any             road infrastructure costs and the external costs , including
vehicle , taking account of the excise on diesel fuel at its         environmental costs ;
harmonized level should cover at least the traffic-related
cost of using the infrastructure by that vehicle ; whereas the
net payment of vehicle taxes should reflect the payment of
tolls for the use of certain road infrastructure in certain
Member States ;
 ---pagebreak---  27 . 11 . 92                             Official Journal of the European Communities                              No C 311 / 65
                  INITIAL COMMISSION PROPOSAL                                               AMENDED PROPOSAL
 Whereas it is advisable initially to limit the adjustment of        Whereas it is advisable initially to limit the adjustment of
 national taxation systems to diesel-powered commercial              national taxation systems to commercial vehicles of more
 vehicles of more than a certain threshold tonnage liable to         than a certain threshold tonnage liable to be used for
 be used for intra-Community transport of goods ;                    intra-Community transport of goods ;
                                                                     Whereas for this purpose minimum rates should be set for
                                                                     the vehicle taxes currently applied by the Member States
                                                                     and any which might succeed them ; whereas any Member
                                                                     State may adjust, and , if necessary, reduce such taxes on
                                                                     condition that the minimum rates are observed ;
                                                                     Whereas distortion of competition results inter alia from
                                                                     differences in national taxation systems and in particular
                                                                     from the fact that in some Member States road tolls are
                                                                     levied and in others not ; whereas such distortion cannot be
                                                                     eliminated solely by harmonizing taxes or excise duties and
                                                                     whereas until technically and economically more
                                                                     appropriate forms of taxation are in place such distortion
                                                                     may be temporarily attenuated by the introduction of
                                                                     motorway user charges provided that these are not
                                                                     discriminatory and do not entail excessive formalities or
                                                                     create obstacles at borders ; whereas these user charges
                                                                     should take infrastructure and external costs , including
                                                                     environmental costs , into account;
                                                                    Whereas , in order to ensure that user charges and tolls are
                                                                     applied according to the principle of covering infrastructure
                                                                    costs , rules for their application should be laid down ;
Whereas an accurate allocation of road infrastructure costs         Whereas an accurate allocation of road infrastructure costs
and external costs should ideally be based on relevant cost         and external costs should ideally be based on a model to be
figures in each of the Member States ; whereas , failing the        decided and on figures compiled by using a single standard
general availability of such figures at this moment , a             method in all the Member States ; whereas no such model
temporary system , based on minimum vehicle tax rates to            or figures are available anywhere at present and a
be observed by all Member States , should be introduced ;           temporary system , based on minimum vehicle tax rates to
                                                                    be observed by all Member States , should therefore be
                                                                    introduced ;
Whereas the longer-run objective is the implementation for          no change except: Whereas the longer-term objective ... for
vehicle taxation purposes of a Community-wide system                vehicle tax purposes ...
following the principle of territoriality;
Whereas a strict time schedule for the implementation of            Whereas a strict timetable should be set for adapting the
the different steps should be followed ;                            rules to changes in the situation and implementing the
                                                                    definitive form of the Community taxation system;
Whereas it is necessary for the Commission to negotiate             deleted
agreements with third countries with a view to ensuring the
proper functioning of the Community road taxation
system , to reducing differences in the taxation systems of
the parties concerned and to assuring the free flow of road
transport ;
 ---pagebreak--- No C 311 / 66                             Official Journal of the European Communities                                      27 . 11 . 92
                  INITIAL COMMISSION PROPOSAL                                                    AMENDED PROPOSAL
HAS ADOPTED THIS DIRECTIVE :
                            Article 1                                                                Article 1
Member States shall adjust their systems of taxation of the          Member States shall adjust their systems of levying taxes or
use or possession of heavy goods vehicles in accordance              charges on the use or possession of heavy goods vehicles in
with this Directive .                                                accordance with the provisions of this Directive.
This Directive shall not apply to the non-European                   no change
territories of the Member States .
It shall also not apply to the Canary Islands , Ceuta and            no change except:
Melilla , Azores or Madeira .
                                                                     ... the Azores ...
                            Article 2                                                                Article 2
1 . For the purpose of this Directive , heavy goods vehicles         1 . For the purpose of this Directive :
means rigid lorries , road trains and articulated vehicles ,
registered in a Member State or, if not registered , belonging       — 'motorway' means a road specially designed and built
                                                                          for motor traffic, which does not serve properties
to undertakings established in a Member State or to
residents of a Member State or used within a Member State                 bordering on it , and which :
by these undertakings or these residents provided that :                  (i)     is provided , except at special points or
                                                                                  temporarily , with separate carriageways for the
— their tractive power is provided by a diesel engine ,                           two directions of traffic, separated from each
— they are used for the transport of goods by road ,                              other either by a dividing strip not intended for
                                                                                  traffic or , exceptionally , by other means ;
— their maximum permissible gross laden weight is not
    less than 12 tonnes .                                                 (ii ) does not cross at grade with any road , railway or
                                                                                  tramway track or footpath ; and
                                                                          ( iii ) is specially signposted as a motorway ,
                                                                     — 'toll' means payment charged for travelling the distance
                                                                          between two points on the infrastructure referred to in
                                                                          Article 4 ( 2 ) ( c), the amount of which shall , in respect
                                                                          of motorways , be based on the distance travelled ,
                                                                     — 'user charges' mean payment conferring the right to use
                                                                          motorways for a given period ,
                                                                     — 'heavy goods vehicles' mean rigid lorries , road trains
                                                                          and articulated vehicles registered in a Member State
                                                                          or , if not registered , put into circulation and belonging
                                                                          to undertakings established in a Member State or used
                                                                          within a Member State by these undertakings or these
                                                                          residents provided that :
                                                                          — the vehicles are used for the carriage of goods by
                                                                                 road ,
                                                                          — the maximum permissible gross laden weight of the
                                                                                 vehicles is not less than 12 tonnes .
2. Member States shall have the right to exclude from the            no change,
scope of this Directive vehicles of the armed forces and the
police and vehicles belonging to or registered in the name
of a public, regional or local authority .
 ---pagebreak--- 27 . 11 . 92                                 Official Journal of the European Communities                             No C 311 / 67
                     INITIAL COMMISSION PROPOSAL                                              AMENDED PROPOSAL
                               Article 3                                                          Article 3
Without prejudice to the provisions of Article 5 , the                  1 . Without prejudice to the provisions of Articles 4 and 5 ,
adjustment of taxation systems referred to in Article 1 shall           the adjustment of the taxation systems referred to in Article
apply to the following taxes :                                          1 shall apply to the following taxes :
— Belgium :                                                             no change .
     taxe        de      circulation     sur     les     véhicules
     automobiles / verkeersbelasting op de autovoertuigen
— Denmark :
     vægtafgigt af motorkøretøjer m.v .
— Germany :
     Kraftfahrzeugsteuer
— Greece :
     Τέλη κυκλοφορίασς
— Spain:
     ( a ) impuesto sobre vehículos de tracción mecánica
     ( b ) impuesto sobre actividades económicas
— France :
     ( a ) taxe spéciale sur certains véhicules routiers
     ( b ) taxe différentielle sur les véhicules à moteur
— Ireland :
     Vehicle excise duties
— Italy:
     ( a ) tassa di circolazione sugli autoveicoli
     ( b ) addizionale dei 5% sulla tassa di circolazione
— Luxembourg:
     taxe sur les vehicules automoteurs
— Netherlands :
     motorrijtuigenbelasting
— Portugal :
     ( a ) imposto de camionagem
     ( b ) imposto de circulação
— United Kingdom :
     vehicle excise duties .
                                                                        2 . If a Member State replaces any tax listed in paragraph
                                                                        1 with another tax of the same kind , it shall notify the
                                                                        Commission , which shall take steps to amend the
                                                                        paragraph accordingly .
                               Article 4                                                          Article 4
1 . Member States shall not levy taxes or charges on the                no change except: ... taxes on the use ...
use or possession of heavy goods vehicles other than the
taxes referred to in Article 3 .
 ---pagebreak--- No C 311 / 68                               Official Journal of the European Communities                                      27. 1 1 . 92
                    INITIAL COMMISSION PROPOSAL                                                  AMENDED PROPOSAL
2 . Paragraph 1 shall not prevent Member States from                    2 . Notwithstanding paragraph 1 . Member States may
introducing or retaining:                                              introduce or retain :
( a) Minor specific taxes or dues , such as the vehicle                ( a) minor specific taxes or charges levied upon registration
     registration taxes levied in some Member States or the                  of the vehicle or imposed on vehicles or loads of
     dues on vehicles or loads of abnormal weights or                        abnormal weights or dimensions ;
     dimensions ;
(b ) Parking fees and urban traffic charges, tolls on bridges,         ( b ) parking fees and specific urban traffic charges ;
     tunnels and mountain passes ;
( c) Subject to the conditions set out in Article 5 , charges          ( c) subject to the conditions set out in Article 5 , charges for
     (road tolls ) for the use of road infrastructures .                     the use of the road infrastructure, such as tolls or other
                                                                             levies in respect of motorways , bridges, tunnels and
                                                                             mountain pass roads .
                              Article 5                                                              Article 5
1 . Road tolls for heavy goods vehicles shall be subject to            1 . Road tolls or charges payable in respect of heavy goods
the following conditions :                                            vehicles for the use of the road infrastructure shall be
                                                                       governed by the following conditions , it being understood
                                                                       that a single road section may not be subject to both forms
                                                                       of charging at the same time :
( a) tolls shall be charged without direct or indirect                 ( a ) tolls and user charges shall be applied without direct or
     discrimination on the grounds of nationality and                        indirect discrimination on the grounds of nationality
     without discrimination on grounds of the origin or                      and without discrimination on grounds of the origin or
     destination of the traffic;                                             destination of the traffic;
(b ) tolls shall be related to the cost of constructing and            (b ) tolls and user charges shall be related to the cost of
     operating the infrastructure concerned as well as the                   constructing and operating the infrastructure concerned
     costs of its use ;                                                      as well as the costs of its use;
( c) collection of the tolls is organized in such a way as to          ( c) tolls and user charges shall be applied and collected and
     hinder the free movement of traffic as little as possible .             their payment monitored in such a way as to cause as
     To this end Member States shall adapt their methods of                  little hindrance as possible to the free flow of traffic and
     collection to the most efficient technological                          avoid any mandatory stops or checks at the
     developments .                                                          Community's internal borders . To this end , Member
                                                                             States shall cooperate to adapt their methods of
                                                                             collection in line with the most efficient technological
                                                                             developments , set up joint systems for collecting tolls at
                                                                             internal borders , and , in the case of user charges,
                                                                             establish methods of paying such charges in other
                                                                             Member States;
                                                                       ( d ) the rate of user charges shall be proportional to the
                                                                             duration of the use made of the motorway
                                                                             infrastructure. The daily , weekly and monthly rates
                                                                             shall be 1 / 260 , 1 / 52 and 1 / 12 respectively of the
                                                                             annual user charge rate . These rates may be increased
                                                                             by a small percentage to cover genuine administrative
                                                                             costs ; this percentage may not be set at a level likely to
                                                                             deter users .
2 . For the purpose of this Directive tolls shall be permitted         2 . Tolls and user charges shall be permitted on the entire
only on specific motorways , or motorway networks or                   motorway network or on specific motorways, specific
parts thereof.                                                         motorway networks or specific parts thereof.
 ---pagebreak--- 27 . 11 . 92                                   Official Journal of the European Communities                               No C 311 / 69
                       INITIAL COMMISSION PROPOSAL                                                 AMENDED PROPOSAL
 'Motorway' means a road specially designed and built for                 deleted
 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 level with any road , railway or
         tramway track , or footpath ; and
 ( iii ) is specially signposted as a motorway .
                                                                          3 . Each year member States shall report to the Commission
                                                                          on the rates they set ; the report shall also include enough
                                                                          information to show that the conditions laid down in
                                                                          paragraphs ( 1 ) and ( 2) are being met .
                                 Article 6                                deleted
 1 . For taxation purposes heavy goods vehicles shall be
classified by categories according to the number and
configuration of their axles .
2 . Within each category or sub-category the basis of
taxation shall be the maximum permissible gross laden
weight of the heavy goods vehicles .
3 . Differentiation of maximum permissible gross laden
weight shall be implemented on the basis of the
classification given in Annex I.
                                 Article 7                                                             Article 6
 1 . Procedures for the levying and collection of taxes shall             1 . Procedure for levying and collecting the taxes referred
be determined by each Member State .                                      to in Article 3 shall be determined by each Member State.
                                 Article 8                                                             Article 7
 1 . Heavy goods vehicles shall be exempted , in Member                   1 . Heavy goods vehicles shall be exempted, in Member
States       other   than    the   Member    State   under   whose        States   other than      the   Member    States under whose
jurisdiction they fall , from the taxes mentioned in Article 3 .          jurisdiction they fall , from the taxes referred to in
These vehicles shall be subject to those taxes as if they were            Article 3 .
used exclusively in the Member State under whose
jurisdiction they fall .
2 . Without prejudice to the provisions of Article 8 of                   2 . Without prejudice to the provisions of Article 10 and
Council Directive 75 / 130 / EEC of 17 February 1975 on                   Article 8 of Council Directive 75 / 130 / EEC (*), Member
the establishment of common rules for certain types of                    States may not grant heavy goods vehicles any exemption
combined transport of goods between Member States (*),                    from or reduction in the taxes referred to in Article 3 ,
as amended by Council Directive 82 / 603 / EEC of 28 July                 particularly on the grounds of:
 1982 ( 2), Member States may not grant heavy goods
vehicles any exemption from or reduction in the taxes
mentioned in Article 3 and in particular:
(!) OJ No L 48 , 22 . 2 . 1975 , p . 31 .                                 (!) OJ No L 48 , 22 . 2 . 1975 , p. 31 .
( 2 ) OJ No L 247 , 23 . 8 . 1982 , p . 6 .
 ---pagebreak--- No C 311 / 70                                Official Journal of the European Communities                                    27 . 11 . 92
                    INITIAL COMMISSION PROPOSAL                                                  AMENDED PROPOSAL
( a ) on the grounds of their being in the territory of other           ( a ) no change except : their being in ...
      Member States ;
( b ) on the grounds of certain quantitative characteristics of         ( b ) no change except: certain quantitative        (e.g. age of
      heavy goods vehicles ( e.g. age of vehicles , number of                 vehicle ...).
      vehicles in a singel enterprise, etc .).
3 . Member States may not grant any refund of vehicle tax               3 . no change except: ... in respect of their vehicles ...
on the basis of excise duty on diesel fuel which may be paid
in respect of its vehicles for the period during which they
are on the territory of other Member States .
4 . However , Member States may grant exemptions from                   4 . Member States may grant tax exemptions or reductions
or reduction in tax in respect of the time the vehicles                 in proportion to the time the vehicles referred to in Article
referred to in Article 2 spend in the territory of third                2 spend in the territory of third countries , if the vehicles
countries , if the vehicles concerned are required to pay               concerned are required to pay vehicle taxes similar to the
vehicle taxes similar to the tax resulting from this                    taxes referred to in Article 3 .
Directive .
                              Article 9                                                              Article 8
Provisionally , the Member States shall apply the minimum               1 . Without prejudice to the structure of the taxes referred
vehicle taxation rates calculated follwing the method                   to in Article 3 , Member States shall set the rates so as to
described in Annex II . These will enter into force on 1                ensure that the tax rate for each vehicle category or
January 1992 and will be valid until 31 December 1994 ,                 sub-category referred to in Annex I is not lower than the
the date after which the rates established on the basis of              minimum laid down in that Annex .
Article 10 shall apply .
                                                                        2 . Until 31 December 1996 Greece and Portugal shall be
                                                                        authorized to apply rates that are lower than , but not less
                                                                        than 50 % of, those laid down in Annex I.
                                                                        3 . Every two years , the first such period ending by 31
                                                                        December 1995 , the Council shall examine the minimum
                                                                        rates on the basis of a report from the Commission , the a .,
                                                                        being to ensure the effective operation of the internal
                                                                        market and avoid distortion of competition . Acting on a
                                                                        proposal from the Commission , the Council shall , if
                                                                        appropriate , amend such minimum rates .
                                                                        4 . The rates for converting minimum vehicle tax rates
                                                                        into national currencies shall be corrected if, in the
                                                                        preceding calendar year , the average exchange rate between
                                                                        the ECU and a national currency rises or falls by more than
                                                                        5 % around the average.
                             Article 10                                                              Article 9
1 . From 1 January 1995 , Member States shall apply                     1.    In the interests of the internal market and the common
minimum vehicle tax rates established on the basis of the               transport policy , the Council shall adopt as soon as
following jparagraphs . The Council shall decide on those               possible appropriate measures aimed at introducing a
rates not later than 31 December 1993 on the basis of a                 harmonized system of road charging which shall include
proposal from the Commission put forward not later than                 vehicle taxes , excise duty on fuel and charges (user charges
1 March 1983 .                                                          and tolls ) for the use of certain types of road infrastructure
                                                                        and shall take infrastructure and external costs , including
                                                                        environmental costs , into account .
 ---pagebreak--- 27 . 11 . 92                              Official Journal of the European Communities                              No C 311 / 71
                  INITIAL COMMISSION PROPOSAL                                               AMENDED PROPOSAL
2 . For each of the vehicle categories which are specified in        2 . For this purpose Member States shall communicate to
Article 6 , Member States shall communicate to the                   the Commission the requisite data of the type specified in
Commission the corresponding road infrastructure costs ,             Annex II that are available to the national administrations
following the scheme given in Annex III , not later than 1           without the latter incurring excessive costs.
June 1992 .
3.   On the basis of the information on road infrastructure          3 . In the light of the information referred to in paragraph
costs received from the Member States paragraph 2 , the              2 , of experience gained in the intervening period and of an
Commission shall determin average road infrastructure                evaluation of the operation of the transport market , the
costs for each of the respective vehicles categories .               Commission shall submit to the Council , before 1 January
                                                                     1998 , a report and proposals aimed at achieving the
                                                                     objective set out in paragraph 1 . Acting on the proposals,
                                                                     the Council shall , by 31 December 1998 , adopt a
                                                                     harmonized system which shall enter into force as of 30
                                                                     June 1999 at the latest .
4 . Using the information submitted by Member States ,               deleted
the Commission will calculate minimum vehicle tax rates
for each of the vehicle categories , by taking into account
the level of road infrastructure costs obtained under
paragraphs 2 and 3 after having substracted forseeable tax
revenue from diesel excise duty for the different vehicle
categories , following the method given in Annex IV .
5 . Vehicle tax rates shall be expressed in ecu .                    deleted
6 . Member States not complying with the time limits for
transmitting the information as described in paragraphs 1
and 2 shall not be included in the calculations . The
Community road infrastructure costs and the resulting tax
rates   shall  then   be   calculated  on  the basis    of the
information sent by the other Member States only .
deleted
7.   In so far as at least seven of the Member States would          deleted
not be in a position to provide the Commission with the
suitable data on road infrastructure costs of Annex III the
Commission shall be authorized to increase at a maximum
10 % annually the rates provided for in Article 9 .
8 . The procedure set out in paragraphs 2 to 6 shall be              deleted
repeated annually . On these occasions the Commission
shall also take into account the need to establish a gradual
increase of the coverage of road infrastrucutre costs so that
at least total road infrastructure costs are covered , not later
than 31 December 1999 .
9.   The Council shall decide before 31 December 1993 on             deleted
a proposal from the Commission on the procedure to be
followed for the implementation of paragraph 8 .
 ---pagebreak--- No C 311 / 72                              Official Journal of the European Communities                                   27 . 11 . 92
                  INITIAL COMMISSION PROPOSAL                                                   AMENDED PROPOSAL
                            Article 11                                                             Article 10
1 . As from 1 January 1992, national authorities may                  1 . National authorities may refund vehicle taxes paid to
reimburse vehicle taxes paid to them on the basis of the              them on the basis of:
number of vehicle km driven on toll motorways in the
                                                                      ( a ) the number of vehicle-kilometres driven on toll
Community. Reimbursement shall take place on a yearly
basis by application of the following formula :                             motorways in the Community, refunds being paid
                                                                            annually in accordance with the following formula:
vehicle-km driven on toll motorways x nominal annual                        vehicle-km driven on toll motorways x nominal annual
                           vehicle tax
                                                                                                     vehicle tax
                             100 000
                                                                                                      100 000
                                                                            and / or
                                                                      ( b ) the number of days in respect of which charges for the
                                                                            use of motorways in the Community have been paid ,
                                                                            refunds being paid annually in accordance with the
                                                                            following formular :
                                                                            total period ( in days) for which user charges have been
                                                                                             paid x annual vehicle tax
                                                                                                        365
                                                                      2 . The distance in kilometres covered by rail , inland
                                                                     waterway and sea as part of an intermodal transport
                                                                      system may create an entitlement to a refund of vehicle tax ,
                                                                      subject to the conditions of paragraph ( 1 ), for the distance
                                                                      travelled on roads on which a toll or user charge applies.
                                                                      3 . The refunds provided for in paragraphs ( 1 ) and ( 2) shall
                                                                     in no case result in the collected tax being lower than the
                                                                     minimum rates referred to in Article 8 ( 1 ) and ( 2).
                           Article 12                                                              Article 11
Member States shall implement the laws, regulations and              Member States shall bring into force the laws , regulations
administrative provisions necessary to comply with this              and administrative provisions necessary to comply with this
Directive as from 1 January 1992. They shall immediately             Directive by 1 January 1994 . They shall immediately
inform the Commission thereof.                                       inform the Commission thereof.
When Member States adopt these provisions, these shall               no change
contain   a   reference    to   this  Directive   or  shall  be
accompanied by such reference at the time of their official
publication. The procedure for such reference shall be
adopted by Member States .
                           Article 13                                                              Article 12
This Directive is addressed to the Member States .                   no change
 ---pagebreak--- 27 . 11 . 92                               Official Journal of the European Communities                                   No C 311 / 73
                                                                ANNEX I
                           MINIMUM RATES OF TAX TO BE APPLIED TO HEAVY GOODS VEHICLES
                   according to category of heavy goods vehicle (maximum permissible gross laden weight, in tonnes)
                                                             RIGID LORRIES
                                                                             Minimum tax                 Minimum tax
                       More than                 Not more than              (in ECU / year)             (in ECU/ year)
                                                                               ( new rates )               (old rates)
                                                                 2 axles
                          7.5                         12                              0                           0
                        12                            13                            31                           71
                        13                            14                            86                         204
                        14                            15                           121                         286
                        15                            18                           274                         645
                                                                 3 axles
                        15                            17                            54                         127
                        17                            19                           111                         262
                        19                            21                           144                         339
                        21                            23                           222                         523
                        23                            25                           345                         814
                        25                            26                           345                         814
                                                                 4 axles
                        23                            25                           146                         343
                        25                            27                           228                         537
                        27                            29                           362                         853
                        29                            31                           537                       1 267
                        31                            32                           537                       1 267
             Note:
             Vehicles equipped with a drive axle with air suspension or an equivalent system shall be taxed on the basis of
             the rate applicable to the vehicle category immediately below. For example, a rigid lorry with 3 axles and a
             maximum permissible gross laden weight of 23 tonnes shall be taxed at ECU 144 instead of ECU 222.
                                                     LORRIES ( articulated vehicles )
                                                                           Minimum tax                  Minimum tax
                      More than                  Not more than             (in ECU / year)             (in ECU / year)
                                                                              ( new rates )               (old rates)
                                                               2 + 1 axles
                        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
 ---pagebreak--- No C 311 / 74                               Official Journal of the European Communities                                      27 . 11 . 92
                                                                              Minimum tax                 Minimum tax
                        More than                  Not more than             ( in ECU / year)            ( in ECU / year)
                                                                                ( new rates )                (old rates )
            I
                                                                 2 + 2 axles
                          23                            25                           70                          165
                          25                            26                          115                          271
                          26                            28                          169                          398
                          28                            29                          204                          482
                          29                            31                          335                          790
                          31                            33                          465                        1 097
                          33                            36                          706                        1 666
                          36                            38                          706                        1 666
                                                                 2 + 3 axles
                         36                             38                          515                        1 216
                         38                             40                          700                        1 652
                                                                 3+2 axles
                         36                             38                          454                        1 072
                         38                             40                          628                        1 481
                         40                             44                          929                        2 191
                                                                 3 + 3 axles
                         36                             38                          225                          532
                         38                             40                          336                          791
                         40                             44                          535                        1 262
             Note :
              Vehicles equipped with a drive axles with air suspension or an equivalent system shall be taxed on the basis of
              the rate applicable to the vehicle category immediately below. For example, an articulated vehicle with 3 axles
              and a maximum permissible gross laden weight of 23 tonnes shall be taxed at ECU 75 instead of ECU 97 .
 ---pagebreak--- 27 . 11 . 92                                 Official Journal of the European Communities                                     No C 311 / 75
                                                                ANNEX II
                           INFORMATION TO BE PROVIDED BY EACH MEMBER STATE PURSUANT
                                                      TO ARTICLES 5 ( 3 ) AND 9 ( 2 )
             By 30 June of each year Member States shall provide the Commission , for each vehicle category covered by this
             Directive , with the following information relating to their infrastructure costs for the preceding year ( 1 ).
             For purposes of comparison , Commission departments require a detailed explanation of the method used to
             break down costs between vehicle categories . Each member State may choose its own cost allocation
             method .
             Information to be provided :
             1 . Investment costs (calculated on the basis of an average of the last ten years):
                 — relating to construction and extension , and
                 — renewal and repair
                 for :
                 — the entire network , and
                 — that part of the network on which tolls or user charges are levied ,
                 with a breakdown by vehicle category .
             2 . Operating costs :
                 — running costs ( calculated on the basis of the average of the last three years ),
                 — overheads ,
                 — police costs
                 for :
                 — the entire network , and
                 — that part of the network on which tolls or user charges are levied,
                 with a breakdwon by vehicle category .
             3 . Vehicle taxes for each vehicle category referred to in Annex I.
             4 . Tolls and user charges for each vehicle category referred to in Annex I.
             5 . Length of network on which tolls or user charges are levied .
             6 . Number of vehicles in each category referred to in Annex I which are in circulation in the Member State in
                 question ( domestic and foreign vehicles) and number of vehicle-kilometres travelled by these vehicles (total ,
                 on motorways on which tolls or charges are levied).
             7 . Sum of the following taxes and / or charges :
                 — excise duty on diesel ,
                 — vehicle taxes ,
                 — tolls and / or user charges for the vehicles covered by this Directive.
             8 . the external costs , including environmental costs , taken into account by the Member State concerned .
             (') Expressed in national currencies .