CELEX: 51987PC0716
Language: en
Date: 1988-01-08
Title: Proposal for a COUNCIL DIRECTIVE on the charging of transport infrastructure costs to heavy goods vehicles (presented by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (87) 716
Vol. 1987/0330
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                   COM ( 87 ) 716 final
                                             Brussels , 8 January 1988
                      Proposai for
                   a COUNCIL  DIRECTIVE
     on the charging of transport infrastructure costs
                to heavy goods vehicles
             ( presented by the Commission )
 ---pagebreak---                                      EXPLANATORY MEMORANDUM
  I.    INTRODUCTION
  In     its White Paper on completing the                  internal market by             1992   the
  Commission laid the foundations for a road transport market system
  free of the present quantitative restrictions .
  In its Judgment of 22 May                 1985    ( Case   13 / 83 )  the Court of Justice
  confirmed that the implementation in the Community of the freedom to
  provide transport services is a legal obligation .
  In November 1985 and June 1987 the Council decided to establish by
  1992 a road transport market in which all quantitative restrictions
  would be abolished .            It also stated its intention of eliminating any
  remaining distortions of competition .
  The      Commission      considers        that ,     even    if    there     is    no   statutory
  obligation in this area ,               the élimination of            fiscal     distortions     to
  compétition is an important element in the development of the common
  transport policy .
   In December 1986 the Commission presented to the Council , Parliament
  and     the   Economic     and     Social     Committee      a   communication        on   vehicle
   taxes ,    excise    duties       on   motor    fuel    and    road    tolls     and  the    links
   between     them   ( 1 ).     On   the   basis     of  that    communication        the   Council
   asked     the   Commission         to   transmit      by   the     end   of    1987   a   revised
   version of       the    report      in   the   communication         and a     proposal     for   a
   Directive     in the matter .
   This proposal and the annex thereto , which are a supplement to the
   communication        of    10    December      1986 ,   should      enable     the   Council     to
   translate into legal form its determination to eliminate distortions
   to     competition       stemming       from    differences         in    the    allocation      of
1  infrastructure costs .
    ( 1 ) Document COM(86 ) 750 final ,            10 December 1986
 ---pagebreak---                                                    2
  II .  THE SCALE OF DISTORTIONS TO COMPETITION
  1 . The Commission 1 s        re-examination of Document COM(86 )             750 and the
       resulting revised text annexed to this proposal show that there
       are substantial differences between the tax arrangements applying
       to      Community       carriers       for      the     purpose     of     offsetting
       infrastructure       costs .       The   revised    text   also   shows    that   these
       differences      have    an   impact     on   the   competitiveness      of   carriers
       amounting in some cases to up to 5 % of their costs .
       The impact of tolls dépends by définition on the mileage covered
       on toll roads .
       Other reports published in 1987 - such as the PROGNOS Report ( 1 )
       commissioned by the Transport Ministry of the Federal Republic of
       Germany     -   arrive      at    much    the    same    conclusion ,    as    did   the
       discussions      held during bilateral            talks with     the Member States
       and at a meeting of national experts in Brussels .
  III .   THE SOURCES OF THE DISTORTIONS
  2 . The taxes and duties paid by carriers which are strictly linked
       to      their     transport         activities        and    intended       to     cover
       infrastructure costs fall into three categories .                     Two categories
       are of general scope and the third is specific to certain parts
       of    the infrastructure .
       - Taxes     on   vehicles      are   levied periodically        in   the   country of
          registration       ( principle of nationality )          and   are  based     on  the
          vehicle 's     characteristics :          engine    power ,   unladen     or    laden
          weight , number of axles .
       - Taxes       on     fuels       are     not     directly      based     on     vehicle
          characteristics but           depend primarily on         the   use   made    of  the
          vehicle .      The proceeds from these taxes accrue to the country
1         in which the fuel is purchased ( principle of territoriality ).
   (1)    Ursachen ,       Ausmass          und      Auswirkungen        unterschiedlicher
          Wettbewerbsbedingungen im europäischen Binnengüterkraftverkehr
           ( August 1987 )
 ---pagebreak---                                              3
     - road   tolls     are  different    in   kind   from    the   taxes   referred    to
       above .     They entitle a vehicle to use specific road structures
       or   to    cover    a  certain    distance     on    a  motorway .      They    are
       usually      based on    certain    characteristics         of  the vehicle      as
       well    as    on  the   distance    covered .       They   are   now   levied    on
       motorways in nearly half the Member States and on the use of
       certain tunnels , bridges and viaducts .
3 . Other charges to which the carrier is liable do not relate to his
    spécifie activity or to his use of the road network , but affect
    him as a provider of services              just as they affect every other
    économie     agent    engaged    in   industrial       or   commercial     activity .
    These include direct taxation and social security contributions .
    These charges plainly fall outside the scope of transport policy
    and are not covered by this proposal .                The same applies to other
    minor taxes and charges whose impact on the problems analysed are
    negligible , such as registration taxes and parking fees .
    Value   added tax can be         passed on and         is   therefore    neutral    as
    regards     competiton ;     accordingly      it   is   also    left   out   of   this
    proposai .
4 . It must be emphasized that the three types of charge                         ( vehicle
    taxes , fuel taxes and tolls ) and their respective effects must be
    examined     together .      Any  action     bearing only one         of   the   three
    would risk increasing rather than reducing present distortions .
    As   the   PROGNOS      Report   clearly     shows ,    the   countries     with   the
    lowest    vehicle     taxes    often   apply     higher    rates    of   diesel    tax
    and /or levy motorway tolls .
 ---pagebreak---                                               4
5 . The    Commission      recently    proposed      that  the   rates    of   fuel   tax
      should be harmonized for each category of product .                   For diesel ,
      the Commission proposes 177 ECU per 1 000 litres on the basis of
      the  situation     at   1   April  1987 ,    with annual     adjustment     to  the
      general consumer price index in the Community .
      The Community rates for excise duties should enter into force by
      31 December 1992 at the latest ;            the Member States , as suggested
      in   the    Commission 's      convergence       proposal ,    should     use    the
      intervening period to steadily bring their rates into line .
      The  Commission 's     proposal    for    increasing the duty-free          amounts
      for gas oil should further reduce the impact on competition of
      differences     in fuel taxation by enabling carriers of                 different
      nationalities to behave in the same way in purchasing their fuel
      under the same conditions on the same intra-Comraunity link .
6 . In     view    of   the     foregoing    considerations ,      this    proposal     is
      confined to :
                vehicle    taxation
                road tolls
 IV .   THE APPROACH AD0PTED
 Previous proposals
 7.   Efforts    to   settle the problem of vehicle            taxation     have   been   a
       feature     of    the      Comunity's      history    from      its    inception ,
       Discussions      and      studies    on      charging     for     the     use     of
       infrastructure in the        1960s led    to approval by the Council of the
       principle of a common approach as early as                1965 .    In  1971   this
       principle    was   translated    into a      formal Commission proposal and
       explanatory mémorandum aimed at putting the system into practice .
 ---pagebreak---                                               5
    Along the same lines , in 1968 the Commission tabled a proposal on
    the taxation systems for commercial vehicles ( 1 ) .                 This proposal
    aimed ,     as   a    first   step ,  at    harmonizing      tax  structures    and
    ensuring that they covered at least the marginal cost of the use
    of     infrastructure ,       while   leaving     open     alternative    ways   of
    covering the total costs .
    This approach received the full support of Parliament and of the
    Economic and Social Committee .              In June    1978 the Council agreed
    in    principle       to  the   draft   Directive ,    but    it   never   formally
    adopted it ,       since several Member States entered reservations and
    one had opposed the draft from the outset ( 2 ).
    The need for an in-depth review
8 . One principle applied in all             the proposals was the nationality
    principle .         Each carrier would be        subject     to  tax in order    to
    contribute to road infrastructure costs in the country in which
    his vehicle was registered .
    This principle fully fitted road haulage practice                     at the time ,
    when    national      services   were  the   rule   and   international    services
    the exception .
    However ,      the December     1986 communication and the report annexed
    to this proposal clearly show that practice has changed and that
    carriers        from    many   Member    States    now    drive   more    in  other
    countries .         This  shift became increasingly marked between             1982
     and 1984 , the period for which the Commission has figures .
     This development must be considered a good sign , for it reflects
     Community integration in the transport sector ;                 beyond doubt , it
     will grow in years to come for a number of reasons :
     ( i ) following the Council resolution of 24 June 1987 there will
           be a very substantial increase in the Community quota , which
           encourages " triangular " services between two member States by
           carriers living in a third ;
 (1)     Proposal for a first Council Directive adapting national
         systems of taxation on commercial vehicles , OJ C 65 of
         21.9 . 1968
 (2)     Council Document T/ 512 / 78 ( TRANS ), 20 June 1978
 ---pagebreak---                                                 6
    ( ii )    the national markets will hâve to be opened to non-resident
              carriers ;
    ( iii ) completion of the large market will make carriers take more
              and     more    account       of    the    Community      dimension       when
              determining the scope of their potential market ,                    just as
              their customers already do .             This will finally break the
              link    between     the   carrier 's    nationality      and    the  network
              which he mainly uses .
9 . Consequently , the principle of heavy goods vehicle taxation based
    on      nationality     is    now    inadequate     and    no   longer     capable    of
    attaining       two   of   the    principal     objectives     of   any    system    for
    charging tor the use of infrastructure , i.e. :
    (x)       to harmonize conditions of compétition within and between
              modes of transport ;
    ( ii )    to allocate infrastructure costs to the actual users .
    The time has come , therefore , for the Commission 's proposals on
    this subject to turn to territoriality as the principle to ensure
    that increasingly the tax burden reflects the cost of the roads
    actually driven on by the carrier and not simply of the network
    in the country of registration .
    There are several other reasons for such a change of approach :
     (i)      the    1968  proposal      concerned     only  the    six  founder     Member
              States .      In    the    twelve-member      Community      of   today    the
              differences      are    even    greater    between     the   structures     of
              national road and especially motorway networks and between
              bases of assessments and tax rates ;
     ( ii )   the fundamental principles of the earlier proposal on the
               calculation     of   the   tax   rates  date   back   to  the    1960s .   To
               bring them     into    line with      developments     in   economics     and
               technology since then , these principles need to be updated
               and , at the very least , simplified ;
      ( iii ) the previous proposal took no account of motorway tolls ;
               today    they     should      be   made    an    integral      part    of    a
               comprehensive approach .
 ---pagebreak---                                          7
V.   THE NEED FOR A STEP - BY - STEP APPROACH
10 . The   switch   from nationality       to  territorial ity   is   a   radical
     change in the tax System .      It would be inconceivable to complété
     this   change   overnight ,    especially     while  so   many     technical
     questions remain unanswered .
     The three    key questions     concern the form of the charge ,           the
     revenue-sharing arrangements and the general level of taxation .
     Form
     Will the charge take the form of an annual flat-rate fee ( along
     the lines of a Community tax disc ) or will each vehicle be taxed
     on the basis     of  data   gathered by      means  of  new    technologies
     obviating the need for any stop at frontiers ?
     How will tolls fit into the tax ?
     Revenue-sharing
     What formula will be applied in order to share out the revenue ,
     assuming that the authorities in the country of registration do
     the collecting ?
      How could an equalization fund work ?
      What  percentage   must    be   set   aside   for  funding    a    Community
      infrastructure programme ?
      Level  of taxation
      Which costs will have     to be covered ?     How will certain external
      costs or social costs be taken into account ?
 ---pagebreak---                                                8
11 . The   answers    to   these     questions will        enable    the  Commission     in
     1989     to    présent       a    proposai      applying       the   principle      of
     territoriality ,        guaranteeing         Community       carriers     comparable
     conditions of competition and allocating infrastructure costs to
     the    actual    users ,    bearing      in   mind     that    infrastructure      use
     varies .
12 . In the meantime , a number of urgent measures must be introduced
     immediately to prepare the ground for adoption of the definitive
     system .
     Consequently ,      this proposai marks          the    first phase ,     which will
     entail    harmonizing       the   structures       ending     certain    differences
     and    adopting     an   initial      package    of     corrective     measures    and
     implementing procedures .
     It is planned to take precautions now against any worsening of
     present     distortions        and    to    prevent      the   creation     of   fresh
     obstacles      to   fair      competition .        In    addition ,   measures     are
     urgently      needed     to    improve      the   comparability       of    taxes    in
     different Member States and , in the process ,                  to restructure the
     bases of vehicle assessment by adopting the maximum permissible
     weight as      the criterion in every Member State .                  Member States
     would be encouraged to narrow the gaps between their tax rates
     at  the   same  time .
     A major weakness of the 1968 proposal was that the role of road
     tolls     was   not     properly      discussed .         After    considering     the
     advantages      and     disadvantages        of   tolls ,     the   Commission     has
     concluded that motorways are an integral part of a country 's
      road infrastructure and must be treated as such .                    Consequently ,
     tolls in their present form must be fitted into the taxation
      system based on territoriality .
     The    Commission      feels     that   certain    conditions      must    be  met   at
      once
 ---pagebreak---                                 9
In particular ,   any tolls charged must in no way discriminate
between carriers ,   must be in proportion to costs and must be
collected in    a way which  impedes the normal traffic flow as
little as possible .
 ---pagebreak---                                           10
VI .  COMMENTS ON THE ARTICLES
                                       Article  1
This Article fixes the scope of the directive .
                                       Article  2
This Article limits the scope of the Directive                by restricting the
approximation      of   tax   structures    to heavy goods      vehicles   normally
used for the international carriage of goods .                Coaches ,   buses and
vehicles used to carry passengers as well as goods are excluded from
its    scope .    The    Member    States   may   also   exclude   public    service
vehicles such as        those belonging to the armed forces ,           the police ,
etc .
                                       Article  3
This Article lists the vehicle taxes to which the Directive applies
 in each Member State .        This  list should be amended if new taxes of a
 similar    nature    are   introduced    before    this  Directive   enters    into
 force .   The question of road tolls is dealt with in Article 5 .
                                       Article 4
 This Article prohibits the levying of taxes or charges on the use or
 possession of heavy goods vehicles other than the                taxes   listed   in
 Article     3,  so    as   to   prevent   circumvention     of   the   Directive's
 purposes by , for example , introducing other taxes or charges on the
 use or possession of vehicles under another name .
 ---pagebreak--- There    may   be   exceptions    to    this  principle     in  some   cases ,   in
particular for minor taxes .          Tolls are also authorized       for   the use
of certain costly road infrastructures :            such tolls are in any case
charged in certain Member States where road tolls are                 not   common ,
Pending the adoption of a definitive system ,             taxes or charges may
also    be   levied    to   cover   " external "    costs   resultin g   from   air
pollution , noise , accidents , etc .
                                      Article 5
This Article deals with the general rules applicable to road toll
systems .     Pending the integration of tolls into the final taxation
system    based    on  the   principle    of  territoriality ,    tolls    must  be
related more closely to the cost of the infrastructure concerned and
must     be   charged     without     discrimination      on   the    grounds    of
nationality .
In addition ,     the Member States must use          the  latest  technology     in
collecting tolls ,      so as to minimize the hindrances to free traffic
movement .
                                       Article 6
The purpose of this Article is to harmonize the basis of assessment
 according to the category of vehicle            ( number and configuration of
 axles ).    Since the damage ,    and thus the infrastructure costs ,          are
 closely related to axle weight , the basis of taxation is the maximum
 permissible weight of the heavy goods vehicles .               It would not be
 practicable      to   calculate     tax   rates     for   individual     vehicles :
 however , the tax categories should not be too wide .
 ---pagebreak---                                              12
For this rfeeson , tax rates should be differentiated by increments of
gross laden weight of not more than 2 000 kg .
                                        Article 7
This   Article     leaves     it   to    the    Member    States    to    determine     the
procedures     for   levying     and    collecting      the   taxes    referred     to    in
Article   3.    It  also    leaves    them   free   to   choose  whether     to  tax   each
part   of    a  combination       of     vehicles     s eparately     or    to    tax   the
combination as a whole .
                                         Article 8
This Article confirms the continued application of the nationality
principle     whereby     vehicle    taxes     are  payable     only    in   the   country
where the vehicle is registered , so as to avoid double taxation .
This   Article would prevent           abuses     and   its  puts   an   end    to  hidden
distortions .       It    also   lays    down    the   conditions     under    which    tax
reductions or refunds may be made .               For instance , vehicle taxes may
not be refunded either in part or in whole .                    Neither may taxes be
reduced or refunded by way of compensation for motorway tolls which
may have to be paid in certain Member States , or on the basis of a
vehicle 's age or the size of an undertaking 's fleet .                   Similarly , the
excise duty on fuel which has been paid in another Member State may
not be offset by a reduction or refund of the vehicle tax payable in
the country in which the vehicle is registered .
On   the  other    hand ,   the  Article      authorizes    Member     States    to   grant
 réductions    in vehicle tax if          taxes or charges are payable on                the
 vehicles concerned while in the territory of the third countries .
 ---pagebreak---                                               13
                                         Article 9
This     Article     imposes    a   general      and    asymmetrical       standstill :     it
prohibits Member States from reducing their tax rates henceforth but
leaves      them   free   to  increase    those      tax     rates   to  obtain    a   better
coverage of infrastructure costs .
However ,     in order to offset the combined effects of vehicle taxes ,
fuel duties and road tolls , Member States which charge high levels
of     vehicle    tax    are   authorized       to    reduce      the   rates    so    as   to
counteract any substantial increase in excise duties on fuel which
may arise from the draft Directive on the approximation of the rates
of excise duty on mineral oils ( 1 ).
The essential purpose of             an asymmetrical           standstill    is to prevent
Member States from subsidizing their haulage firms by reducing the
level      of  taxes    payable    on   their     vehicles .       This   measure     applies
throughout the interim period covered by this Directive .
                                        Article      10
Since this first Directive relates only to tax structures ,                           leaving
the specific problems of harmonization to be dealt with in a second
proposal , this Article lays down the time limit for submitting the
proposal . The 1990 deadline was chosen with an eye to the completion
of     the   internal market      in   1992 .      The    Article    also   lays   down    the
 territoriality principle on which the future taxation system will be
based :       that   taxes   should    be  related       to    infrastructure     costs    and
 that     the   elements     determining      such     taxes ,    should    be  defined     as
 infrastructure costs related to traffic                    ( variable costs ),      motorway
 tolls ,    and taking into account of excise duty on diesel oil which
 will have been harmonized at Community level by 1992 .
 Excise duties on diesel fuel are the subject of a proposal which is
 currently before the Council .               Any other taxes on diesel fuel not
 covered by this proposal should also be taken into account in this
 Directive ( with the exception of VAT ).
  ( 1 ) COM ( 87 ) 327 final / 2 , 21.8.1987
 ---pagebreak---                                           14
Although the methodological aspects have already been covered in an
annex   to    the  previous     proposal    on    the    harmonization     of  vehicle
taxes ,    a   new   approach     to   the    calculation        and   allocation    of
infrastructure costs appears desirable for a number of reasons :                    the
need for simplification ,        the integration of motorway tolls and the
consideration of external and / or social costs .
                                     Article    1 1
This   Article    fixes   the   date  from   which     the   Member   States  would  be
obliged to adjust their systems of taxation on heavy goods vehicles
in  accordance     with   this   Directive .     Since     the  internal   market  will
be a reality in 1992 ,       it is essential that the Member States should
adjust their systems of taxation to enter into force no later than
1990 .
Since   it may be difficult ,        in some Member States ,           to  change over
from calculations based on unladen weight or payload to calculations
based    on   the  maximum     laden  weight ,      the   Article    authorizes   those
Member States to continue fixing their charges on the present basis
until   31   December   1992 .
                                     Article     12
This Article is self-explanatory
 ---pagebreak---                             Proposai for
                         a COUNCIL DIRECTIVE
            on the charging of transport infrastructure costs
                       to heavv goods vehicles
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Com­
munity 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
 ---pagebreak---                                            2
Whereas one of the objectives of the common transport policy is to
eliminate    disparities    liable     to   cause   significant   distortions     of
competitive conditions in the transport sector ;            whereas differences
are prevalent     in , inter    alia ,    the field of taxation relating to
transport ;     whereas   in   this    connection     it is   necessary    to   take
measures   designed in particular to approximate the Member                 States'
provisions on the taxation of heavy goods vehicles and to avoid any
double taxation of these vehicles .
Whereas the need to take particular measures to achieve these aims
is recorded in Council Decision No 65 / 271 / EEC of 13 May 1965 on the
harmonisation of certain provisions affecting competition in trans­
port by rail , road and inland waterway ( 1 );
Whereas   transport    in   the   non-European      territories    of  the   Member
States is carried on in conditions which are fundamentally different
from   those   obtaining    in   Europe ;      whereas   this   Directive     should
therefore not apply to these territories ;
Whereas   the   above  objectives      should    be  achieved   by   progressively
adjusting the national taxation systems for the use or possession of
heavy    goods   vehicles ;       whereas      priority   should    be   given     to
approximating the structure of the tax systems , and to this end the
basis of taxation for these vehicles should be                their maximum per­
missible gross laden weights within categories classified according
 to the number and configuration of their axles ;
 ( 1 )    OJ No 88 , 24.5.1965 , p. 1500 / 65
 ---pagebreak---                                           3
Whereas   the   tax  rates    should  be    determined    in   such    a  way   as  to
reflect    the   costs    caused   to   the    road    infrastructure       by   these
vehicles ;    whereas    for this    purpose    the  taxation     on   any   vehicle ,
taking account of       the   excise   on   diesel   oil which     will    have   been
harmonized at a Community basis by 1992 ,             or taxes of a comparable
effect , should at least cover the traffic-related cost of using the
infrastructure incurred by that vehicle ; and whereas in determining
tax rates allowance should be made for the effects of the payment of
tolls  for   the  use  of   certain  road    infrastructure     in   certain    Member
States ;
Whereas methods      for   determining    tax   rates   in   accordance      with  the
above principles ,     should be     established in a second phase by the
Commission ;      whereas    in  this    context    external     costs     should   be
considered with reference to intermodal competition ;                   whereas also
the territoriality principle will be the base of a more appropriate
system for paying vehicle taxes ;
Whereas    it   is  advisable     initially      to  limit    the     adjustment    of
national    taxation    systems   to dieselpowered commercial vehicles of
more than a certain threshold tonnage liable to be used for intra-
Community transport of goods ;         whereas it should be possible in cer­
tain specific cases to grant exemptions             from or     reductions     of the
tax , or to increase it , and moreover to apply the new tax rates pro­
gressively where the taxation of particular vehicles would undergo
substantial changes ;
Whereas during a transitional period , ending with the establishment
 of a common system on fixing tax rates ,           immediate measures have to
 be taken to stop divergent trends in vehicle taxation ;
 ---pagebreak---                                                4
HAS ADOPTED THIS       DIRECTIVE     :
                                          Article    1
1 . Member States shall adjust their Systems of taxation of the use
    or possession       of    heavy    goods    vehicles     in  accordance    with this
    Directive .
2 . This Directive shall not apply to the non-European territories of
    the  Member      States .      It    shall     also    not   apply   to  the   Canary
    Islands , Ceuta-Melilla , Azores or Madeira .
                                          Article    2
1 . For the purpose of this Directive ,                " heavy goods vehicles " means
    self-propelled vehicles , trailers and semi - trai lers registered in
    a Member State or ,         if not registered , belonging to undertakings
    established      in  a  Member State       or   to   residents   of  a  Member  State
    or  used ,    within    a   Member     State by     these   undertakings or     these
    residents provided that ;
    - their tractive power is provided by a diesel engine ;
    - they are used for the transport of goods by road ;
    - their maximum permissible gross laden weight
               is at least equal to :
               (i)    12   tonnes      for   a   rigid    lorry   or   tractor   vehicle ,
                      whether used separately or as part of a road train
                      or an articulated vehicle ;
               ( ii ) 4 tonnes     for a trailer of a road train ,            or a  semi­
                      trailer of an articulated vehicle , where the weight
                      of the tractor vehicle           is  at  least  12  tonnes ;
 ---pagebreak---                                          5
           ( iii ) 16 tonnes for a road train or an articulated vehicle ,
                   where the weight of the tractor unit is less than 12
                   tonnes •
    These limits shall apply irrespective of whether the parts of the
    road  train    or  the  articulated   vehicle   are  taxed   as  a   whole  or
    separately .      For the purposes of determining the weight of the
    parts of an articulated vehicle , the portion of the weight of the
    semi-trailer which rests on the tractor coupling shall be added
    to the weight of the tractor and deducted from the weight of the
    semi-trailer .
2 . Member States shall have the right to exclude from the 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 .
                                    Article 3
Without prejuduce to the provisions of Article 5 , the adjustment of
taxation     systems    referred  to   in  Article     1  shall   apply    to  the
following taxes :
    - Belgium                        taxe de circulation sur les véhicules
                                     automobiles / verkeersbelasting        op  de
                                     auto voer tui gen
     - Denmark                       vaegtafgift af motorkjîSretjé j er m.v .
     - Germany                        Kraftfahrzeugsteuer
     - Greece
                                      Τέλη κυκλοφορίας
 ---pagebreak---                                            -  6  -
      Spain :                           ( a ) impuesto municipal de circulación
                                        (b)     licencia fiscal
      France   :                        ( a ) taxe spéciale sur certains véhi-
                                                cules    routiers
                                        ( b ) taxe différentielle sur les véhi­
                                                cules à moteur
       Ireland   :                      vehicle excise duties
       Italy :                           ( a ) tassa di circolazione sugli auto-
                                                veicoli
                                         (b)    addizionale det 5% sulla tassa di
                                                circolazione
       Luxembourg :                     taxe sur les véhicules automoteurs
       Netherlands    ;                 motorrijtuigenbelasting
       Portugal :                        ( a ) imposto de camionagem
                                         ( b ) imposto de circulação
       United Kingdom :                 vehicle       excise   duties .
                                       Artide       4
1   Member    States    shall   not   levy      taxes     or  charges   on  the   use  or
    possession of heavy goods         vehicles       other   than   the  taxes  referred
    to  in  article   3.
2 . Paragraph 1 shall not prevent Member States from introducing or
    retaining :
    (a)    Minor   specific    taxes   or     dues ,    such   as  the  vehicle    regis­
           tration   taxes    levied   in     some    Member   States   or  the  dues  on
           vehicles or loads of abnormal weights or dimensions ;
    (b)    Parking fees and urban traffic charges ;
    (c)    Subject to the conditions set out in Art . 5 , charges ( road
           tolls )  for the use of road infrastructures .
3 . By way of      derogation     from     the     provisions     of  paragraph     1 and
    pending completion of         the work referred to in Article                10 , the
    Member States       shall  be   authorized to          levy   taxes  or  charges   on
    heavy goods vehicles calculated on the basis of costs resulting
    from air pollution and noise pollution caused by such vehicles .
 ---pagebreak---                                              7
                                        Article  5
1 . Road    tolls   for   heavy    good    vehicles    shall   be   subject    to   the
     following conditions :
     (a)   Tolls     shall    be     charged    without      direct    or    indirect
           discrimination     on    thè   grounds   of   nationality    and   without
           discrimination on grounds of thè origin or destination of
           thè traffic
     (b)   Tolls   shall   be    related     to  the   cost   of  constructing      and
           operating the infrastructure concerned as well as the costs
           of  its use
     (c)   Collection of the        tolls   is  organised in such a way as           to
           hinder the free movement of traffic as little as possible .
           To   this   end  Member     States   shall    adapt   their    methods    of
           collection to the most efficient technological developments .
2 . New tolls may be introduced only for structures completed after
     the entry into force of this Directive .
                                        Article 6
 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 . Tax rates     shall be dif f erentiated by incréments of gross laden
      weight of not more than 2,000 kg .
 ---pagebreak---                                                   8
                                            Artide 7
1 . Procedures          for    the   levying     and    collection     of   taxes    shall   be
      determined by each Member State .
2 . In the case of articulated vehicles and road trains ,                           tax rates
      raay be determined :
       - for each part of the combination taken separately or
       -   for the combination as a whole .
                                             Article     8
 1 . Heavy goods vehicles shall be exempted ,                     in Member States other
        than the Member State under whose                  jurisdiction they fall ,        from
        the    taxes  mentioned      in  Article    3.     These   vehicles    shall   be  sub­
        ject to those taxes as if they were used exclusively in the Mem­
        ber State under whose jurisdiction they fall .
 2 . Without         préjudice      to   the    provisions       of   Art .   8   of   Council
        Directive      of   17   February     1975   on    the  establishment       of   common
        rules     for  certain     types of combined transport of goods between
        Member States ( 1 ) as amended by Council Directive of 28 July 1982
        ( 2 ),   Member    States      may  not     grant     heavy    goods    vehicles    any
        exemption from or réduction in the taxes mentioned in Article 3
        and in particular .
        a)      on the grounds of their being in the territory of other Mem-
                ber States ;
        b)      on the grounds that they may hâve paid tolls in the sense of
                Article 5 ;
        c)      on the grounds of certain quantitative or qualitative carac-
                teristics     of   heavy   goods     vehicles     ( e.g.  age    of  vehicles ,
                number of vehicles in a single enterprise , etc . ) .
  ( 1 )         OJ No L 48 , 22.2.1975 , p. 31
  (2 )          OJ No L 247 , 23.8.1982 , p.          6
 ---pagebreak---                                            9
    Member   States   may  not   grant    any   refund of     vehicle   tax  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 .
                                      *
    However , Member States may grant exemptions from or reduction in
    tax in respect of the time the vehicles referred to in Article 2
    spend in the territory of third countries ,             if the vehicles con­
    cerned   are   required   to   pay    vehicle     taxes   similar   to  the  tax
    resulting from this Directive .
                                     Article 9
1 . With immediate effect from the date of adoption of this directive
    and subject to paragraph 2 , Member States shall not reduce their
    existing    heavy   goods    vehicle      tax   rates .     They  may    however
    increase    vehicle   tax    rates     to   obtain    a   better   coverage   of
    infrastructure costs .
    After   consultation of the Commission Member States may however
    reduce heavy goods vehicle          taxes    if  substantial    increases   take
    place in the level of excise duties on diesel fuel and in force
    on the date of adoption of this directive .              The Commission shall
    formulate     its   opinions     within       2  months    after    receipt   of
    notification by the Member States concerned .
 ---pagebreak---                                          1 0
                                   Article       10
1  After   the   31   December      1992     infrastructure        costs    shall      be
   charged    to   users     through      a    combination       of   taxes    on    the
   possession      or    use    of    heavy       goods      vehicles     levied       in
   accordance with        the principle of                                and ,    whe re
   they exist ,     tolls ,   taking account           of   the  fact   that     excise
                                          P
   duties on diesel oil will have been harmonized at Community
   level by that date . The principle of                                           sha 1 1
   mean  that    the   allocation       of    inf rastructure       costs   shall      be
   determined     for   each    vehicle       category       on the   basis     of   the
   use   of     the     road     inf rastructure            in   the    country        of
   registration      and    the    use    of     road     infrastructure        in   the
   other Member States of the Community .
2. The  Coramission      shall     submit      a   proposal     to   implement       the
   principies     referred      to   in     paragraph       one   above   by     1  July
   1989 for adoption by the Council before 31 December 1990 .
   The   proposai      will     in   particular           deal   with    methods       of
   infrastructure cost calculation ,                - allocation and - charging ,
   as well    as   with    systems     of    collection and distribution of
   funds .
 ---pagebreak---                                            1 1   -
                                     Article       1 1
1 . After  consult ing     the   Commission ,        Member   States  shall   t
                                                                              take    the
    measures    nece  ssary   to   comply      with     this   Directive   as   f rom   1
    January   1990 .    Member   States    shall       inform  the Commission    of   the
    measures they take to implement the Directive .
2   Member   States   which  at   the  date     of adoption of this Directive do
    not  set  their    tax  rates   to   the    maximum permissible       gross    laden
    weight may extend the period in which they adopt the structure of
    vehicle tax to the requirement of Art .                6 par . 2 and 3 up to 31
    December   1992 .
                                     Article       12
This  Directive    is  addressed to     the Member States .
                                        Done at Brussels ,
                                        For     the Council
                                        The President
 ---pagebreak--- Elimination of Distortions of Competition of a fiscal nature
             in the Transport of Goods by Road :
     Study of Vehicle Taxes , Fuel Taxes and Road Tolls .
                              SUPPLEMENT
      to the Commi ss ion ' s  Communication to the Council
               COM(86)750 of      10 December 1986
 ---pagebreak--- I .     Introduction
II .    Revised facts and figures
III .   Additional elements of government interventions
IV .    Analyses
V.      Conclusions
Annex : Tables
 ---pagebreak---                                                   3
I ._____Introduction
1 . The     Commission 's       study    of   Vehicle    Taxes ,   Fuel Taxes   and     Road
      Tolls of     December      1986  ( 1 )  was   based on data which were acknow­
       ledged in para 18 to be " distinctly patchy in quality , detail and
       reliability ". The aim of this supplement is to improve the qual­
       ity of the data , bring them up- to - date, fill the gaps and make
       them more comparable .
2 . In     this    connection ,      contributions       are   gratefully   acknowledged
       from some Member States .             Particular attention has been paid to
       recent reports by other sources on this complex and politically
       active problem such as the detailed report by Prognos ,                   the work
       done   on   behalf      of   ECMT     and    the  OEST    Report  to  the     French
       Government ,     as well as comments on the paper by such bodies as
       Confetra ( Italy ) and the Group of 12 Railways ( 2 ).
3 . To     assist     in   comparing       the    1986  Report    with  more   up - to - date
       information , the Annex to this Supplement reproduces the majority
       of the Tables of December 1986 with new figures where available .
       Some  additional        tables    -   or   extensions    to  include  more    Member
       States in existing tables - are also included ,                  which provide a
       comparison of the Commission 's approach to the role of taxes and
       tolls in transport costs with the somewhat different one adopted
       in the Prognos report .
 ( 1 )       COM ( 86 )  750 final -       10.12.1986 .
 (2)         References      :
             - Prognos : The Causes , Extent and effects of differences in
                competitive conditions in European goods transport by
                road , August 1987 , published by the Federal German Minis­
                try of Transport .
             - ECMT s Output balances for international road haulage of
                the ECMT Member Countries for             1984
                Paper CS /L1B(87)5 drafted 21.8.1987 .
             - Observatoire Economique et Statistique                   des   Transports ,
                Paris : la Fiscalité du transport routier de marchandises
                dans les Etats membres de la CE , March 1987 .
             -  Confederazione Generale             Italiana del Traffico i dei Tras­
                porti ( Confetra ) Paper submitted 21 September 1987
             - Group of 12 Railways ( enlarged ) of the EC :                    Review of
                COM ( 86 ) 750 dated 6 July 1987 .
 ---pagebreak---                                                 4
4 . Every        effort    has   been    made    to   obtain     greater     accuracy     and
       comparability        in   the    very     short     period     available       between
       receiving      additional     information      and    the   preparation       of  this
       report .       It   must    be  admitted      however      that   the    failure     or
       inability      by   some   Member    States     to   provide     better     and   more
      up - to - date   information continues to constitute a handicap which
       should be borne in mind by those who would like - justifiably -
       the facts to be shown fully and accurately .
II .     Differences in Tax and Toll rates            ( revised )
5 . The most important changes have been made to the Tables numbered
       1 3 comparing ,     as the major objective of the exercise ,               taxes and
       tolls paid by vehicles registered in the different Member States ,
       both in monetary units and as a percentage of haulage costs .                        In
       the   first place       Tables   13 / 1 -   8  have     been   amended    to   reflect
       revised vehicle and fuel taxes and tolls ,                  whilst    retaining the
       scenarios on which they were based .
       Secondly a Table 13 /9 has been added to show such data ,                      as cal-
       culated     by    Prognos    on  somewhat     different      bases .     Differences
       include     annual    vehicle    performance ,       fuel    consumption      and  the
       location     of performance ( 1 ) .
       Thirdly ,    the opportunity has         been     taken   of   including     data  for
       Belgian     and    Danish    vehicles ,    and    of   taking    into   account    tax
       rebate possibilities available            in B ,   DK and F.
       Fourthly , Table 13 / 10 compares          the   totals   of  taxes   and   tolls   for
       all scenarios .
 ( 1 )   see Annexe I
 ---pagebreak---                                         5
6 . The following tables hâve been partly or substantially revised :
    - Table   2
    - Table 3 : Excise taxes on fuel , has been brought up - to- date and
      corrected , e.g . to include tax éléments additional to the " taxe
      intérieure " in France .
    - Table     4-7  on motorway tolls    generally reflect current rates ,
      but their conversion into comparable rates per 100 vehicle /km
      has required some estimating by the Commission .
    - Tables 8 and 9 which provide generai background show more up-
      to-date figures for thè expanded motorway networks and for thè
      composition of Member States' fleets of commercial vehicles .
    - Similarly , it has been possible to obtain more recent data for
      Tables 16-20 of national tax revenues from transport and their
      overall significance for some Member States .         These are shown ,
      but in view of the wide        scatter over years    since  1980 , Com­
      munity totals or averages have become meaningless .
7 . Table 1 0 , which provides some data on taxes / tolls as an element
    of total haulage costs has been supplemented by data provided in
    the Prognos report already mentioned .         It should be noted that
    the  Commission 's    1986  source  of  data  did not  include  any toll
    payments , which are however shown by Prognos .
8 . Dealing with a different aspect of the problem this Supplement
    also contains a revised Table 21         showing the  imbalances   in the
    use   of    Member   States'   infrastructure    by  international   road
    haulage .     Data for the EC-12 have been derived from a study done
    on a wider 12 country basis for ECMT and relate to 1984 ( rather
    than 1982 as reported last year ).
 ---pagebreak---                                                  6
III .  Additional éléments of Government intervention
   9 . Other éléments of Government intervention hâve been examined , but
        the  conclusion      is  that   they    should       not  be   considered    in  this
        " transport spécifie " report .
        The general fiscal burden which a country imposes on undertakings
        depends largely on the level of public expenditure , which in turn
        reflects    the    demand for public         services .       Differences     between
        Member    States      in  this    field      are      the   result    of   different
        priorities and the transport sector must                    accept the     impact of
        such board policies .
        a.    This reasoning clearly applies to direct taxes ( e.g. income
              tax )  whilst Value Added Tax ,           being deductible ,        is neutral
              from the point of view of competition .
        b.    Similarly , social contributions are not considered as a pos­
              sible    source    of  distortions        to     be  tackled   via    transport
              policy .      They are an element of labour costs and reflect
              differences in national preferences ;                       moreover , their
              structure and level is not spécifie to the transport sector .
  10 . As regards insurance tax , their effect on the cost structure of
        road transport undertakings            is    low .      Taxes   on civil liability
         insurance    in    respect   of  the      use   of     motor   vehicles    can  vary
        according to the capital value as well as to the amount of the
        premium , rates vary from 0,05% on the capital insured in the UK
         to 31,5% on the premium paid in France .                     The création of the
         single European market for insurance services would eliminate all
         the  existing      differences .       Since      a   free   market   for   services
         represents     an   integral    part     of   an     internal    market ,   priority
         should be    given to such a solution rather                 than trying to com­
         pensate for deficiencies in the insurance markets via corrective
         measures in transport policy .
   11 . To show thè effect of these taxes thè only reasonably comparable
         data relate to compulsory          ( third party )       insurance .    Details are
         set out in ECMT paper CS / LIB(87 ) 4 of 17 August 1987 , though thè
         data are not identified as appertaining specifically to thè 38 t
         vehicle mainly used in this report .                According to thè rates given
         by ECMT insurance taxes would be as follows in 1986 in Ecu :
 ---pagebreak---                                                  7
  Country       Premium          Tax    rate                        Notes
                Ecu               %          Ecu
  B          4102             ( 27 *)     ( 1108 )              * Private source - tax
                                                                includes " other contri­
                                                                butions
  DK         5365               25          1341
  D          2903   - 4362        5          145   -    218   )    Premia may be 50%
                                                              )    lower for accident
  F          3822   -  5100     3 1.5       1204   -   1949   )    free drivers
  I          3466   -  3616     10           347   -    362
  NL         1451   -  3280       7          102 -      230
  UK         1060   -  2133       0.05    on capital
                                          insured
     The information available does not specify whether the tax rates
     quoted    apply     only    to   motor     traffic      or    also    to     other    insurance
     risks   covered .
12 . Examination of State aids              to the      transport      sector      indicates     that
     such aids represent subsidies of a general nature in view of the
     promotion of investment ;              they are not specific to the transport
     sector but apply to many other industrial branches as well .                                 For
     these     reasons      state      aids    should       be    considered         as   a    policy
     instrument       for   the     management       of   overall     demand       and   productive
     capacity     in    the   economy ;       their      role    can   be     compared      to  other
     instruments of macro- economic policy such as exchange rate policy ,
     budgetary policy , etc . for which transport policy cannot and should
     not provide a viable alternative .
13 . As    regards      their      impact ,    investment         aids / subsidies       hâve    been
     evaluated by Prognos             for 6    Member States          (B,    DK ,   D,  F,   I,  NL ) .
     They are estimated at approx 1250 Ecus for B vehicles and 2000 Ecu
      for NL vehicles ;         the other four Member States do not provide such
      aids .   Taking these into account in Scenario H                      ( Prognos basis ) and
      in the average of A-G , would change the data in Table 13-10 to read
      as follows
 ---pagebreak---                                               8
                          Net total
                          taxes /               Index
                          tolls
                            ECU        ( seen . H )  ( average A-G )
                             15490         298          207
                             12462         240           193
                             14508         279           128    ·
                               7069        136           1 19
                               7146        138           10 1
                               5194        150           100
14 . No    data  have   been    made   available      to    the    Commission    on  social
     insurance ,    not    even by    those Member         States     which    insisted   on
     including     this     element   in    the   assessment         of   the   competitive
     situation .
15 . The Prognos report also notes the existence of various payments
     to the authorities or regulatory bodies for obtaining licences to
     transport ,    etc .     Again ,  whilst     these     may    have    some  connection
     with Government ,       they more     often reflect          the way     in which   the
     profession is organised and in which such bodies provide services
      ( price control , information on movements ,                etc .)  to the hauliers
     themselves .     For the record ,       in France and Belgium such payments
     are insignificant whilst they amount to about 100 Ecu in DK , 400 /
     450 Ecu in NL , 1000 Ecu in Italy and nearly 2000 Ecu in Germany .
IV . Analysis
16 . The     question     is    whether    the     substantial         revisions    of   and
      additions    to  the    data  contained     in   C0M(86 )     750   affect   its  ana­
      lysis    and conclusions      to a material degree .              This analysis was
      already to be found in paragraphs 20-21 , 23-25 , 29-30 , 32-34 , 36
      and the conclusions in para 's 37 ,           39 , 42 as faar as hauliers are
       concerned , whilst macro economic points are dealt with in paras
       46-52 .
 ---pagebreak---                                               9
17 . The new data show that vehicle tax rates remain just as widely
     apart ( 15:1 betweer» the highest and lowest ), but the differences
     between     fuel  taxes    have     narrowed   somewhat   and   are   now   2.5:1
     { against 3:1 before ) for petrol and 2.8:1 for diesel ( 4:1 ).              This
     is reflected in the diesel /petrol relationship , where at the low
     end diesel rates in Greece , Italy and Netherlands are now about
     30% of petrol taxes , as against lows of 25% last year .
18 . Motorway tolls are almost 50% higher in France at 9.5 ECU per 100
     veh / km than reported last year , but it has not proved possible to
     obtain    comparable      up - to- date   data  for   Italy   and   last   year 's
     relatively high rate has been maintained .             The short stretches in
     Portugal work out at about 8 Ecu per 100                 vehicle / km for heavy
     goods vehicles .
19 . Analysis     of the   relative importance of taxes and tolls as ele­
     ments    in   haulage    costs    has   been   improved ,  without materially
     changing      the  data .       Combined    vehicle -  and   fuel   taxes   still
     account for 5-10% of haulage costs , and vehicle taxes alone 0,5 -
     5% .   Rising motorway tolls make their incidence as a cost factor
     more    important .    The Prognos        report , based on    average    vehicle
     performance by different hauliers in each country estimates that
     tolls constitute about 20%           of total taxes and tolls for NL and DK
     hauliers , around 30% for D and B hauliers , but 40% for F and over
     50%   for I   hauliers .
 ---pagebreak---                                               10
20 . By extending the analysis to B and DK , as in the Prognos report ,
      Table    13 / 10   provides   an   interesting        wider    comparison .       THis
      essentially       confirms   that    taxes     and     tolls    are  substantially
      higher for the large countries ( UK ,               D , F and I ) than for the
      smaller peripheral ones ( NL , B , DK ) .            There has not been enough
      time and data availability to extend this analysis fully to the
      other Member States ,       but it seems         likely     that E ,  GR ,   L  and P
      would belong to this lower taxed group ;                   IRL with high diesel ,
      but    modest     vehicle   taxes     would      occupy     a   more    intermediate
      position .      It is worth noting this distinction between the 4 Mem­
      ber States at the top of the range and the rest ;                        the revised
      figures show these four to be closer to each other , as compared
      with last year 's analysis in which the UK and D appeared to be
      much higher than F and I.
      The Commission 's       and Prognos'       analysis      show  slightly     different
      rankings     in this    table for F and I ,          and for DK ;       further work
      would be needed to find out why , but the overall conclusions are
      not affected .
2 1   In looking at competition between hauliers , a third method may be
      tried , of comparing costs on the same routes .
      Some attempt was made in Table 15 last year to assess the effect
      of   the   duty    free  fuel franchise on competition on                routes    that
      were nearly equivalent .          Both Prognos - reluctantly -               and Con-
       fetra   compared cost / taxes      on the same         international routes        for
      hauliers      from   different    countries .        Unsurprisingly       they    found
       that the only material difference in taxes / tolls paid was that in
       vehicle tax .      Whilst this rightly stresses the importance of dif­
       ferences     in  vehicle   taxes    as    the  main     factor   of distortion      in
       competitive      conditions ,   the    analysis      is   top   simplistic     as   it
       reflects     only   a  limited    amount     of   traffic ,    the  importance      of
      which varies between countries              and which      is  likely "to     decrease
      further with the completion of the Internal Market .
 22 . (fhe    relatively     minor   revisions       to    Tables     16-20 ,    on   annual
       .revenues     in   Member   States     from     the    various    taxes ,    are   too
        scattered to permit any new or dirrerent conclusions to be drawn ;
        it must be hoped that more up- to - date and comparable figures will
        be provided soon for this purpose .
 ---pagebreak---                                         1 1
23 . Further progress has been made , on the other hand ,           in analysing
     imbalances in the use of infrastructure in revised Table 21 .            The
     new data confirm the position of the Netherlands as the country
     with by far the greatest positive balance ( excess of tkm per­
     formed by NL vehicles in other Member States , over the tkm per­
     formed by vehicles     of  those    countries   in NL )   followed at some
     distance    by  Belgium/Luxemburg      and   Denmark .      Minor   positive
     balances are shown for Greece , Spain and Portugal .            The largest
     negative balance is still shown for France and this has increased
     by about 50% compared with 1982 , whereas Germany in second place ,
     shows a negative position of only about 60% of that in 1982 .            For
     Italy and the UK traffic        is   almost  in balance ,    with a   slight
     negative bias .    The apparent improvement in the German position
     results mainly from the omission from this table of date relative
     to   Austrian  vehicles .    If   these   and  Swiss    vehicles   had  been
     included , the German negative balance would have been the same as
     in   1982 .
 V.  Conclusions
24 . It can therefore be concluded that the extensive révision of             the
     data presented in COM(86 )       750   has not led to any fundamental
     révision of that report's main conclusion .
25 . As far as individual Member States are concerned , hauliers in the
      large countries UK , D , F and I clearly pay higher taxes and tolls
     than those in smaller , peripheral countries ,          such as DK , B and
     NL .    The others are likely to belong to the lower taxes group ,
     though IRL may be intermediate
 ---pagebreak---                                            12
26 . These conclusions do not take other elements            of Government     inter­
     vention into account , such as insurance premium taxes , investment
     subsidies , social insurance contributions , etc .           However , even if
     they were - and the Commission believes they should not - their
     inclusion would not alter        these     fundamental    conclusions    to  any
     significant degree ;      indeed the position of at least Belgian and
     the  Netherlands     at the  lower    end   of  the  scale  would   be  further
     confirmed .
27 . The Commission notes with particular attention the                analysis    of
     the    respective   use  of  road    networks     by  hauliers   of   different
     nationalities     ( see  para   23 ).       The   additional   analysis     just
     carried out confirms       the  existence of major imbalances in that
     respect .
     Such a situation will undoubtedly be further confirmed when the
     internal market is completed and transport services may be freely
     offered .     It  would   therefore      appear   that  irrespective     of  the
     questions    of   harmonising    competitive       conditions   as    such   the
     financial    consequences    of  these     imbalances    on national budgets
     put the    development    of  the   Common     Transport   Policy   at  greater
     risk .
     To avoid this ,     the Commission will see it that in preparing its
     forthcoming proposals ,      these     imbalances    and their    consequences
     will be duly taken into account and that the taxation principles
     to be adopted will garantee , on the one hand , an approximation of
     competitive conditions whilst ensuring ,            on the other hand ,     that
     infrastructure costs would be effectively borne ,              over the whole
     of the Community 's territory , by those who actually use it .
 ---pagebreak---                              Annex I to Supplement
                  STUDY OF VEHICLE TAXES , FUEL TAXES AND TOLLS
                               TABLE 13  ( revised )
Table
13 / 1   Annual vehicle and fuel taxes and toll charges on 38 tonne
         vehicles registered in different Member States ( basic data and
         assumptions )
13 /2    Annual taxes and tolls for 38 t vehicles     ( 16t + 22t )
         -  Scénario A
13 / 3   Annual taxes and tolls for 38 t vehicles     ( 16t + 22t )
         -  Scénario B
13 /4    Annual taxes and tolls for 38   t vehicles   ( 16t + 22t )
         -  Scénario C
13 / 5   Annual taxes and tolls for 38   t vehicles   ( 16t + 22t )
         -  Scénario D
1 3 /6   Annual taxes and tolls for 38    t vehicles   ( 1 6 1 + 22t )
         -  Scénario E
13 / 7   Annual taxes and tolls for 38    t vehicles   ( 16t +   22t )
         -  Scénario F
13 /8    Annual taxes and tolls for 38    t vehicles   ( 16t + 22t )
         -  Scénario G
 1 3 /9  Annual taxes and tolls for 38    t vehicles
         - Scénario H ( Prognos )
 13 / 10 Total annual taxes and tolls for 38     t vehicles
          from 7 Member States
 ---pagebreak---                                                                                   Table 13 / 1
                   Annual Vehicle and Fuel Taxes and Toll Charges
            on 38 tonne vehicles registered in different Member States
Basic data and assumptions
1.     Member States : D , F ,   I , NL , UK ,  B , DK
2.     Vehicle :  38 tonne GVW Combination
3.     Mileage : 100 000 km / year
4.     Fuel consumption : 40 1 / 100 km
5.     Road tolls : France 9.5 Ecu / 100 veh /km
                     Italy 8.3 Ecu / 100 veh /km
6.     Location and type of roads used : Seven scénarios A-G
    Mileage ( km )            A          B          c          D        E        F        G
    a)   At home          100   000  100    000 100   000  75    000 50   000 25   000 25   000
     -   of which toll                50    000 100   000  75    000 50   000 25   000    –
         roads if they
         exist
    b ) Abroad *              -           -         -
                                                           25    000 50   000 75   000 75   000
     -   of which toll        -           -         -
                                                           12    500 25   000 37   500    -
         roads in F
     -   of which toll        -           -         -
                                                           1 2   500 25   000 37   500    -
         roads in I
 * French vehicles are assumed to travel 50% of mileage abroad on Italian
    toll roads , the rest on non-toll roads ;            Italian vehicles 50% mileage
    abroad on French toll roads
 7.     Fuel Tax : Calculated pro-rata to mileage travelled in each country
 DG VII / A.2
 November     1987
 ---pagebreak---                                                                       Table 13/ 2
              Annual Taxes and Tolls for 38 t vehicles ( 16 t + 22 t )
                                      Scenario A
  Vehicles
  registered            UK      D       F       I       NL      B        DK
  in
  In ECU
  1 . Vehicle tax      5 187   4 396      433     446  1 496   588a ) 5 040b )
  2 . Tolls              -        -       -       -      -      -         -
  3 . Fuel taxes       9 160   8 520   8 400   7 120   4 360 4 480        -
  4.  Total           14 347 12 916    8 833   7 566   5 856 5 068     5 040
      ( 1+2+3 )
  5 . Vehic.tax+         See line 1
      tolls ( 1+2 )
  Indices
  1 . Vehicle tax         347     294       29      30   100   39        337
  2 . Tolls               -       -       -       -      -      -         -
  3 . Fuel taxes          210     195     193     163    100  103         –
  4.  Total               245     221     151     129    100   87         86
       ( 1+2+3 )
  5 . Vehic .             See line 1
      tax+tolls
Note : Mileage 100 000 km at home ? none on toll roads
         a ) After 40% rebate for more than 2 vehicles in the enterprise
         b ) Including compensatory tax
DG VII /A-2
November 1987
 ---pagebreak---                                                                                 Table 13 / 3
                Annual Taxes and Tolls for 38 t vehicles ( 16 t + 22 t )
                                           Scenario B
  Vehicles
   registered in            UK       D         F         I        NL      B       DK *)
   In ECU
   1 .  Vehicle tax       5  187   4   396   217b )        446  1  496  588c )  5 0 40 d )
   2 .  Tolls                -         -
                                             4   750   4   150     -      -         -
   3 .  Fuel taxes        9  160   8   520   8   400   7   120  4  360  4   480
   4.   Total            14  347  12   916 1 3   367  11   716  5  856  5   068 5 040
        ( 1+2+3 )
   5.   Veh ic . tax      5   187  4   396   4   967   4   596  1  496      588 5 040
        + tolls ( 1+2 )
   Indices
   1 .  Vehicle      tax     347       294         15        30    100       39   337
   2 . Tolls a )             -         -         -         -       -      -         -
   3.   Fuel     taxes       210       195       193       163      100     103
   4.   Total                245       221       228       200      100      87     86
         ( 1 +2+3 )
   5 . Vehic .               347       294       332       307      100      39    337
        tax +     tolls
Note : Mileage 100 000 km at home , of which 50% on toll roads for F and I
a)     Not applicable
b)     No allowance made for rebate based on toll road usage
c)     After 40% rebate for more than 2 vehicles in the enterprise
d)     Including compensatory tax
*)     See explanation Scénario A
DG VII /A-2
November        1987
 ---pagebreak---                                                                       Table 13 / 4
              Annual Taxes and Tolls for 38 t vehicle s ( 16 t + 22 t )
                                       Scénario C
  Vehicles
  registered in           UK     D       F      I       NL      B        DK *)
  In ECU
  1 . Vehicle tax        5 187  4 396    - b)     446  1 496   588c ) 5 040d )
  2 . Tolls                -       -
                                        9 500  8 300     -      -         -
  3 . Fuel taxes         9 160  8 520   8 400  7 120   4 360  4 480
  4 . Total             14 347 12 916 17 900 15 866    5 856  5 068    5 040
        ( 1+2+3 )
   5 . Vehic.tax         5 187  4 396   9 500  8 746   1 496    558    5 040
        + tolls ( 1+2 )
   Indices
   1 . Vehicle tax         347     294   –
                                                    30   100       39       337
   2 . Tolls a )           -       -     -        -      -      -         -
   3 . Fuel taxes          210     195     193    163     100     103
   4 . Total               245     221     306    271     100      87        86
        ( 1+2+3 )
   5 . Vehic .              347    294     635    585     100      39       337
        tax + tolls
Note : Mileage 100 000 km at home ( on toll roads for F and I )
a)     Noc applicable
b)     After allowance made for rebate based on toll road usage
c)     After 40% rebate for more than 2 vehicles in the enterprise
d)     Including compensatory tax
*)     See explanation Scénario A
DG VII / A.2
November 1987
 ---pagebreak---                                                                          Table 13 / 5
             Annual Taxes and Tolls for 38 t vehicles ( 16 t + 22 t )
                                         Scenario D
    Vehicles
    registered in          UK        D        F      I       NL      B       DK *)
    In ECU
    1 . Vehicle tax       5 187     4 396    108a )    446  1 496   588b ) 4 368c )
    2 . Tolls             2 225     2 225    8 163  7 413   2 225  2 225   2 225
    3 . Fuel taxes        8 810     8 330    8 240  7 280   5 210  5 300   1 940d )
    4 . Total            16 222 14 951 16 511 15 139        8 931  8 113   8 533
         ( 1+2+3 )
    5 . Vehic.tax         7 412     6 621    8 271  7 859   3 721  2 813   6 593
         + tolls ( 1+2 )
    Indices
    1 . Vehicle tax         347        294        7      30    100     39     292
    2 . Tolls a )           100        100      367    333     100    100     100
    3.   Fuel taxes         169        160      158    140     100    102      37
    4 . Total                182       167      185    170     100     91      96
         ( 1+2+3 )
     5 . Vehic .             199       178      222     211    100     76     177
          tax + tolls
Note : Mileage at home : 75 000        km ( on toll roads for F and I )
        Mileage abroad : 25 000        km on toll roads
                             ( F : 12  500 km on toll roads in I
                               I : 12  500 km on toll roads in F )
a)   After allowance made for rebate based on toll road usage
b)   After 40% rebate for more than 2 vehicles in the enterprise
c)   Excluding compensatory tax
d)    Including compensatory tax
*)    See explanation Scénario A
DG VII / A. 2
November 1987
 ---pagebreak---                                                                                             Table 13 / 6
                Annual Taxes and Tolls for 38 t vehicles ( 16                      t + 22     t)
                                                Scenario E
 V ehicles
  registered in               UK         D         F          I          NL         B           DK * )
  In ECU
   1 . Vehicle tax          5  187    4    396   217a )         446    1 496       588b )   3 697c )
  2 . Tolls                 4  450     4   450   6   825    6   525    4 450     4  450       4  450
  3 . Fuel taxes            8  460     8   140   8   080    7   440    6 060     6   1 20   3 880 d )
  4.     Total             18  097   16    986  15   122   14   411  1 2  006   11   158     12  027
         ( 1+2+3 )
   5.    Vehic . tax        9  637     8   846   7   042    6   97 1   5  946    5   038      8   147
         + tol Is ( 1 +2 )
   Indices
    1 .  Vehic le     tax       347        294          15        30       100          39        247
   2.    Tolls a )              100        100       153         147       100        100         100
   3 .   Fuel    taxes          140        134        133        123       100        1 0 1      . 64
   4.    Total                  151         141       1 26       120       100          93        100
          ( 1+2+3 )
    5.   Vehic .                162         149       1 18       117       100          85        137
          tax + tolls
Note : Mileage at home : 50 000 km ( on toll roads for F and I )
            Mileage abroad :       50 000 km on toll roads
                                   (F:    25 000    km on toll roads          in I
                                    I:    25 000 km on toll roads in F )
a)      After allowance made for rebate based on toll road usage
b)      After 40% rebate for more than 2 vehicles in the enterprise
c)      Excluding compensatory tax
d)      Including compensatory tax
*)      See explanation Scénario A
DG VII / A.2
November        1987
 ---pagebreak---                                                                                           Table 13 / 7
                 Annual Taxes and Tolls for 38 t vehicles ( 16 t + 22                       t)
                                                 Scenario F
 Vehicles
  registered in                UK         D          F         I         NL         B         DK *)
  In ECU
   1 . Vehicle tax           5  187     4   396    325a )        446   1 496       588b ) 3 025c )
  2 . Tolls                 6   675     6   675    5 488     5   638   6 67 5    6  675     6  675
  3.    Fuel      taxes     8   110     7   950    7   920   7   600   6 910     6  940   5 820 d )
  4.    Total              19   972   19    021  1 3   733  13   684  15  081   14  203    15  520
         (1 + 2 + 3 )
   5 .  Vehic . tax        1 1  862   11    071    5   813   6   084   8   17 1  7  263     9  700
         + tol Is ( 1+2 )
    Indices
    1 .  Vehicle       tax       347        294          22        30      100        39        202
    2 . Tolls a )                100        100          82        84      100       100        100
    3.   Fuel taxes              117         115       1 15       110      100       100          84
    4.   Total                   132         126         91        91      100        94        103
          ( 1+2+ 3 )
    5 . Vehic .                  145         135         71        74      100        89        1 19
         tax +       tolls
Note : Mileage at home : 25 000 km ( on toll roads for F and I )
            Mileage abroad :        75 000 km on toll roads
                                    (F:    37 500 km on toll roads in I
                                     I : 37 500 km on toll roads in F )
a)      After allowance made for rebate based on toll road usage
b)      After 40% rebate for more than 2 vehicles in the enterprise
c)      Excluding compensatory tax
d)      Including compensatory tax
*)      See explanation Scénario A
DG VII / A.2
November         1987
 ---pagebreak---                                                                                         Table 13 / 8
                 Annual Taxes and Tolls for 38 t vehicles ( 16 t + 22 t )
                                               Scenario G
  Vehicles
  registered in              UK        D          F          I        NL         B         DK * )
   In ECU
   1 . Vehicle tax         5  187    4   396        433        446  1  496    588   a)   3 025b )
   2 . Tolls                  -          -          -          -       -         -          -
   3 . Fuel taxes          8  110    7 950      7   920    7 600    6  910    6  940     5 820c )
   4 .   Total            13  297   12   346    8   353    8   046  8  406    7  528     8 845
         ( 1+2+3 )
   5 .   Vehic . tax            See  line
         + tolls ( 1+2 )
   Indices
    1 .  Vehicle     tax      347        294           29        30     100        39        202
   2 . Tolls a )              -          -          -          -        -        -           -
   3 .   Fue 1 taxes           117       1 15        1 1 5      110     100       100          84
   4 .   Total                 158        147          99        96     100        90         105
          ( 1+2+3 )
    5.   Vehic .                See   line    1
         tax + tolls
Note : Mileage 25 000 km at home ; 75 000 km abroad ;                      no  toll    roads
            (F:   37 500 km in I )
            (I :  37 500 km in F )
a)      After 40% rebate for more than 2 vehicles in the enterprise
b)      Excluding compensatory tax
c)      Including compensatory tax
*)      See explanation Scénario A
DG VII / A-2
November         1987
 ---pagebreak---                                                                                 Table 13 /9
                         Annual Taxes and Tolls for 38 t vehicles
                                           Scenario H
 Vehicles
  registered in             UK       D        F         I        NL      B          DK
  In ECU
  1 . Vehicle tax                  4   396      404       283  1 478     663     2 568
  2 . Tolls                        4 676    5 106     7   677  1 450   2 762      1 485
  3 . Fuel taxes                   6   418  6 952     6   548  4 275   4 974     3 016
  4.   Total                      15   490 12   462  14   508  7  203  8 399      7 069
       ( 1+2 + 3 )
  5.   Vehic . tax                 9   072  5   510   7   960  2  928  3 425      4 053
       + tolls ( 1 +2 )
  Indices
   1 . Vehicle       tax               297        27        19     100      45      175
  2.   Tolls a )                       322      352       529      100    190        102
  3.   Fuel      taxes                 150      163       153      100    1 16        71
  4.   Total                           215      173       20 1     100    1 1 7       98
        ( 1 + 2+3 )
   5.  Vehic .                         310       188      272      100    1 17       138
       tax + tolls
Source ; ECMT - Paper CS(87)5 , April 1987
DG VII /A-2
November        1987
 ---pagebreak---                                                                                                     Table 13 / 10
                  Total Annual Taxes and Tolls for 38                            t vehicles
                                         from 7 Member States
                                                                                   in ECU and Index numbers
          Scena-
  Ve -        rio                                                                                     Aver .
   hiele              A           B           C           D            E           F           G      A    to G
   from                                                                                                    a)        H
    ECU
    UK            14    347   14    347   14    347   16    222    18    097   19    972   13    297   1 6 202       n . a
    D             1 2   9 16  12    916   1 2   916   14    95 1   16    986   19    021   1 2   346   15 032    15 490
    F               8 833     1 3   367   1 7   900   16    51 1   15    122   1 3   733     8   353   1 3 4 1 3 1 2 462
    I               7 566     1 1   7 16  1 5   866   1 5   139    14    4 1 1 13    684     8   046   12 519    14 508
    DK              5 040       5   040     5 040       8   533    12    027   15    520     8   845     9 543     7 069
    B               5 068       5   068     5 068       8   1 1 3  1 1   158   14    203     7   528     8 837     8 399
    NL              5 856       5   856     5 856       8   93 1   12    006   15    08 1    8   406     9  674    7   203
   In di ce s
    UK                  245         245         245         182           15 1       132         1 58        180     n - a .
    D                   22 1        221         22 1        167           14 1       1 26        147         166       215
    F                    15 1       228         306         185           126          91          99        153       173
    I                   1 29        200         271         170          120           9 1         96       14 1       20 1
    DK                    86          86         86           96          100        103         105          97         98
    B                     87          87         87           91           93          94          90         91       1 17
    NL                   100         100        100         100           100        100         100         100       100
Source : Detailed data from tables 13 / 2-13 / 9
a)    Weighted by following factors to reflect importance of
      international journeys :                 Scénarios A , B , C = 1 each
                                                    "           D , E , F , G = 2 each
DG VII /A-2
November 1987
 ---pagebreak---                               Annex II to Supplement
                   STUDY OF VEHICLE TAXES , FUEL TAXES AND TOLLS
                       LIST OF TABLES AND GRAPHS  ( revised )
 Tables
 1 . Vehicle taxes for 12 tonne GVW vehicles and upwards ( not revised )
 2 . Vehicle taxes for 38 tonne combinations
 3.  Excise duties on motor fuels and VAT-rate
 4.  Motorway tolls : France
 5.  Motorway tolls : Italy ( not revised )
 6.  Motorway tolls : Greece , Spain and Portugal
 7.  Tunnel / Bridges toll rates
 8.  Road and motorway networks in Meraber States
 9.  Stock of goods vehicles : Numbers and capacity
10 . Taxes as haulage cost éléments : B , D , NL
11 . Taxes as haulage cost éléments : UK ( not revised )
12 . Variations in haulage cost éléments : 1982-1986
13 . Tax and toll data for 38 tonne vehicles     in 7 Member States ( see Annex
     I to supplément )
15 . Effect of duty free fuel ( not revised )
16 . Revenue from transport taxes and tolls : Ail transport
17 . Relative importance of transport tax/ toll revenues : Ail transport
18 . Relative importance of fuel tax revenues : Ail transport
19 . Transport revenues and road expenses
20 . Tax/ toll revenue from commercial transport
21 . Estimated international road haulage output
23 . Motor fuel consumption 1980 and 1984
24 .  ECU conversion values
 ---pagebreak---                                                                                  I.lllll- I
                    ANNUAL VEHICLE TAXES FOR HEAVY GOODS VEHICLES Of 12 t GVU AND OVEJ1
a ) Gross Vehicle Weight in tonnes
b ) Un laden vehicle weight in tonnes
c ) 1985
d ) Approx . estimate 1986
N. B. The horizontal lines indicate changes in vehicle category , usually by the number of dates .
Source : National data
 DG VII / A.2 .
 November 1986
 ---pagebreak---                                                           Table 2
     Annual Vehicle Tax for Heavy Goods Vehicle Combinations      a)
                               1.1 . 1987
                                             in ECU and indices *
                                    38  t Vehicle
                       Member
                       State      ECU        Index
                        B         980          242
                        DK b )   2010          496
                        D        4396         1085
                        GR       1432          354
                        E   c)    405          100
                        F         433          107
                        IRL      1173          290
                        I         446          1 1 0
                        L         646          160
                        NL       1496          369
                        P         673          167
                        UK       5187         128 1
*   Indices based on lowest figure
a)  Articulated 5-axled for 38 t GVW
b ) Excl . compensatory tax
c ) Estimated national average .
Source : National contributions and hauliers         associations
DG VII / A.2
October    1987
 ---pagebreak---                                                                           Table 3
                           Excise duties on motor fuels
                                    and Rate of VAT
                                      1980 and 1987
                                                                in ECU per 1000 1 .
                                                                         diesel VAT
                      Petrol                          Diesel             rate in %
                              annual                          annual
                              average                         average
                             increase                        increase
Country      1980    1987    1987/ 1980     1980     1987    1987/ 1980    1987
     B        208     261         3.3          69     112         7.2        25
     DK       232     472        10.7          38a )  236a )    29.8         22
     D        174     256         5.7         165     213         3.7        14
     GR       n.a .   370                    n.a .    106                    19
     E        313     254      (- 2.9 )        55     124        12.3         12
     F        248     389         6.6         130     210         7.1         19b )
     IRL      207     362         8.3         123     279        12.4        25
     I        292     557         9.7          21      178       35.7         18
     L        171     209         2.9          49      100       10.7         12
     NL        190    340         8.7          67      109        7.2         19
     P        n.a .   352                     n.a .    162                     8
     UK        136    271        10.4         155      229        5.7         15
 a ) Excluding compensatory tax; Diesel Tax is refunded for commercial transport
 b ) fran 1.9.87 VAT paid on diesel fuel is refunded 100 % in international
      transport , but only 50 % in domestic transport
 Source : Commission Excise Duty Tables ( Doc . XXI /797/86 ) and
           National Contributions
 DG VII -A- 2
 October 1987
 ---pagebreak---                                                                      Table 4
                              Motorway Toll Rates
                                   France  1987
                                           Basic             Tariff   for
        Motorway                          average         heavy vehicles
                                        tariff a )                b)
                                 KM       FF     ECU   FF       ECU       ECU/
                                                                          100 km
  Paris-Caen                     222      61     8.8    98      14.2       6.4
  Par is - Lyon-Mar s ei lie     635    234     33.9   372      53.8       8.5
  Paris-Metz                     315     125    18.1   198      28.7       9. 1
  Aix-Menton                     202      95    13.7   151      21.9      10.8
  Paris-Bordeaux                 525     229    33 . 1 358      51.8       9.9
  Pari s - Lyon - Le Perthuis    814     321    46.5   508      73.5       9.0
  Macon - Chamonix               242     105    15.2   200 *     28.9     11.9
  To u louse -B or de aux        347      95    13.7   146       21.1      6. 1
  Paris-Lille                     213     60     8.7    96       13.9      6.5
   a ) Arithmetic average of tariffs for cars and for vans , cars with
       caravans ,   etc .
   b ) On most motorways heavy vehicles pay 2 times the tariff for cars ,
       but on some motorways (*) this factor is 2.5 .
   Source : OECD / Road Research
              National contribution France ( February /Mar ch 1985 )
              RACB Belgium
DG VII / A-2
November    1987
 ---pagebreak---                                                                             Table 5
                                  Motorway Toll Rates
                                  Italy 1984
                                                                   ( per 100 vehicle / km )
                               Tariff for Medium      Tariff for 38 tonne
Company                         Passenger Car               Vehi ele
                               Li re       ECU        Li re            ECU
Brescia-Padua                  2 226       1.6        2 725            2.0
Veni ce-Padua                  2 643       1.9        3 348            2.4
Autor i e-Venete               2 585       1.9        3 716            2.7
Messina-Catania                2 797       2.0        3 816            2.8
Meridionale                    2 364       1.7        3 856            2.8
Turin-Mi Lan                   2 415       1.7        4 319            3.1
Messina-Palermo                3 535       2.6        4 510             3.3
Central Po Valley              3 179       2.3        4 632             3.4
AUTOSTRADE
Va Idest i co                  3 524       2.6        4 715             3.4
S. A. T. A. P.                 3 712       2.7        4 968             3.6
Brenner                        3 736       2.7        5 001             3.6
Turin-Savona                   3 299       2.4        6 872             5.0
Note : 1 . The above are " closed " Systems with several access / exit points .
               Rates are arrangée! in ascending order for heavy vehicles ; car
               rates do not vary in the same way .
           2 . Between 1980 and 1983 average motorway tariffs in Italy rose
               from 2.0 Ecu to 2.9 ECU per 100 km .
Source :       OECD / Road Research - National Contribution , Italy ( Feb / March 1985 )
 DG VII / A.2 .
 November 1986
 ---pagebreak---                                                                                    Table 6
                                  Motorway Toll Rates
                                       GREECE  1987
                                                      38  t. vehicles
                 Motorway
                                           KM         DR        ECU          ECU /
                                                                           100     km
              Athens-Korinth               83         150       1 . 0        1 . 2
              Kor inth-Patr as           134          200       1 . 3        1 . 0
              Athe ns-Lamia              215          250       1 . 6        0.7
              Lamia - Larissa            146          200       1 . 3        0.9
              Larissa-Kater ini            85         300       2.0          2.4
Source :  OECD    Road Research and National       contribution
                                        SPAIN  1986
                                                         Commercial vehicles
                                                         (4 axles or more )
            Motorway                                                                   ECU /
                                         Km           PTA             ECU             10 0  km
      Barcelona-La Junquera               150       1   945           14 . 1             9.4
      Valencia-Alicante                   148       2   080           15.1             10.2
      Zara go z a - Vendre 11             214       1 200 a )          8.7               4. 1
      Bilbao-Behobia                      106       1 883 a )         13.7             12.9
      Bilbao-Z ar a go za                 295       1   696 a )       12.3               4.2
a)  1985
Source :   National contribution
                                      PORTUGAL   1986
                                                         Heavy vehicles
            Motorway                                                                   ECU /
                                          Km           ESC            ECU             100   km
      Lisboa-Aveira de Cima               46           405              2.8              6. 1
      Condeixa-Mealhada                   28           345              2.3              8.2
       Al bor ga ria-C ar va lhos         45           535              3.6               8.0
       Fogueteiro-Palmela                 20           250              1 .7              8.5
 Source :  National contribution
 DG VII / A.2
 October    1987
 ---pagebreak---                                                               Table 7
             Tunnel / Brid e es Toll Races for heavy vehicles
                                    1987
                                          National
                                          Currency      ECU
            Mone  Blanc                     625 FF    90.4
            Fréjus                          625 FF    90.4
            Sainte-Mar ie - aux - Mines      50 FF      7.2
            Saint-Nazaire                    38 FF      5.5
            Gr . St .- Bernard              103 SFR    55.5
            Brenner                         120 SCH     7.7
            Gross Glöckner                  240 SCH    15.3
            Del Cadi                       1380 PTA     9.5
Source : RACB Belgium
DG VII / A.2
November   1987
 ---pagebreak---                                                                  Table   8
                           Road Net Work and Basic Data
                          1985   ( unless otherwise stated )
                                                  Motorways                      Other
               Surface      Popula­                                              roads
                   in        tion   in   Length       Km per        km/ 1 000    ( 1000
    Member     1000 km2        mio       in km        1000 km2      inhabit .    km )
    State
                 ( 1 )         (2)           (3 )     ( 4 ) =3 : 1  ( 5 )=3 : 2  (6)
     B             30 . 5        9.9       1 534        50 . 3        0.15       129(b )
     DK            43.0          5. 1        539(c )    12.5          0.11         70(b )
     D           248.7         61.0        8 398        33 . 0        0.13       483
     GR          131.9           9.9          91          0.7         0.01         40
     E           504.8         38.6        2.018(c )      4.0         0.05       150(a )
     F           547           55.2        5.885        10.8          0.11       796(a )
      IRL          70 . 3        3.5            8(d )     0. 1        0.00         92(c )
      I          301.2         57 . 1      5 955         19.8         0.10       294
      L            0.15           0.4         58        22.3          0.15          5
      NL           41.5         14.5       1.975        47.6          0.14         95(a )
      P            92 . 1       10.2         155(c )     17           0.02          -
      UK         244.0         56 . 6      2.951         12.1         0.05       369
   EEC ( 12 )   2257.6        322.0       29 367 *       13           0.09      2523(e )
a)  1982
b)  1983
c)  1984
d)  1986
e)  excluding Portugal
*   addition of different years
Source :  Eurostat
DG VII / A.2
October   1987
 ---pagebreak---                                                                                  Table    9
                      Stocks of goods vehicles in Member States 1985
                   No  of Vehicles     (x 1000 )                   Load Capacity ( 1000 T )
 State      Motor      Trailers       Semi-       Road     Motor      Trailers     Semi-     Total
           Vehicles                 trailers    Tractors  Vehicles               trailers
   B          239         33             36        19         698        128         822      1648
   DK         254       210              12        12         485        19 1        261       937
   D         1281       270              75      279        3715        1904        1629      7248
   GR         593           4              4         0.4    1032           86          79     1197
   E         1462       η . a ·        η · a .   n . a .      n . a .    π . a .     n . a .   n . a .
   F         300 1        23           1 14      137        4060         253        2480      6793
   IRL         84(c )   η .a .         η . a ·       1        n . a .    n . a .     n · a .   n . a .
   I         2073(c )   293     (b)      36(b )    40(c )     n · a .    n - a .     n · a .   n . a .
   L             9      n .a .         η . a ·       1        n . a .    π · a ·     n . a ·   n . a ·
   NL         370         56             33        26         885        335         784      2004
   P           79(a )   n .a .         η . a .   n . a ·      π · a ·    n . a ·     n . a ·   n · a .
   UK        1815        n .a .         190        94        5269        n . a .     n . a -   n . a .
a)    1981
b)    1982
c)    1984
n.a .  not available
Source :   Eurostat
DG VII / A.2
October    1987
 ---pagebreak--- d1                                                                                                                        Table 10
                                                      Fuel and Vehicle Taxes
                                       as haulage cost éléments in international joumeys
                                   D Hauliers to       NL Hauliers to                        B Hauliers to
                                                 a)                                      a)                                   a)
                          B/L    NL     F     Prognos     D     B/L      F       I   Prognos   D       NL     F      I     Prognos
   1 . Vehicle tax         3.8   3.8    4.0      4.4      1 .5    1.7     1.6    1.5     4.7    1.0     1.2    1.0    1.0     0.7
   2 . Fuel : Excise                             6.4     4.8     2.6     4.3    4.7      4.7                                  5.3
   3.         Other                              9.6    12.1    10.9    10.3   13.6      9.1                                  9.0
  4.          Total       14.9  14.0   14.1     15.0    16.9    13.5    14.6   18.3     13.8  19.3    15.3   19.3   19.4     14.3
  5 . Tolls ( b )                                4.7                                     1.6                                  2.9
  6 . Maint/Depr .        22.5  22.8   22.5     24.0    23.4    23.5    23.0   23.5    22.8   23.9    24.7   23.3   22.4     21.0
  7 . Driver              32.5  32.8   32.8     30.3    32.6    37.5    35.3   32.8    39.9   29 . 1  33.9   29.8   30.4     33.2
  8 . Interest , Insur .  10.0  10.1   10.3      9.4     9.7    10 . 1  10.0    9.5      8.2   8.8     9.4    9.0    9.3     13 . 1
  9 . Overheads           16.3  16.3   16.3     12.2    15.8    13.3    15.5   15.5    12.0   17.9    15.5   17.6   17.4     15.8
 Total                   100   100    100      100     100     100     100    100     100    100     100    100    100      100
 Subtotal ( 1+2+5 )                             15.4     6.3     4.3     5.9    6.2      7.9                                  9.0
                                            I
Source : Market Observation System
a ) Averaged out over international destinations .
b ) Tolls included in the Prognos column only .
DG VII /A.2
October 1987
 ---pagebreak---                                                                  Table 11
                                Fuel and Vehicle taxes
                               as haulage cost éléments
                1986 - U. K. Heavy goods vehicles in domestic traffic
Vehicle     - GVW                 32.5 t           38 t             40 t
            - Type                4 axle art i c . 5 axle arti c .  5 axle arti c .
Annual mileage ( km )             70 400           91 500           95 000
Fuel consumption l / 100km        35.7             39.2             40.3
Cost elements in %
Vehicle tax                            5.3              5.5              5.7
Fuel excise tax                    9.0             10.5             10.4
Fuel other                        10.8             12.6             12.5
Fuel total                            19.8             23.1             22.9
Maint ./ Deprec .                     24.4             26.4             26.6
Driver                                26.2             22.3             22.3
Interest , Insur .                    10.7             10.2             10.3
Overheads                             13.5             12.5             12.2
TOTAL                                100.0            100.0            100.0
Vehicle + fuel taxes ( % )            14.3             16.0             16.1
 Source :    Hauliers Association
 DG VII / A.2
 Nov . 1986
 ---pagebreak---              Variations in Koad Ilaulaqe Cost SlentRiitG          1082       19 8 6
                                                                          2f.sis    198 2 = 1 00
            Member       Cos t          10 82   1983     1984      1 985     1 986
            State        E 1 ement
            Belgium      Fuel            100    104.6    10 1.2    105.5     102.1
                         Vehicle Tax     100     92.4      89 . 2    93 . 2    93.9
                         l.Viqe s        100     99.7    100.3     111.7     114.9
                         Total    Costs   1 00  10 1.8   10 1.8    110.1     112.8
            Germany      Fue 1            100   105.5    102.5     109.7     105.2
                         Vehicle    Tax   100   10 6.7   108.6     1 09 . S  112.6
                         Wages            100   111.0    116.5     12 1.0     127.4
                         Total    Costs   1 00  109.0    112.2     115.5      119.0
            France       Fue 1            100   111.8    106.6      118.7     114.0
                         Vehicle Tax      100    98.9    10 1.0     102.7     106.7
                         Wages            100   110.0    116.8      124.3     136.5
                         Total Costs       100  108.5    111.3      120.1     124.2
            Nether-       Fuel             100  105.3    103.3        99 . 5   98 . 2
            lands        Vehicle Tax       100  105.9    106.5      1 07.4    110.4
                          W ages           100  111.8    112.0      115.3     125.0
                          Total   Costs    100  108.6    10 8.8     111.0     117.7
            UK            Fuel             100  103.3    109.3      114.3     12 1.7
                          Vehicle Tax      100  112.8     147.6     150.9     156.3
                          Wages            100    98 . 7  109.9     109.2     111.7
                          Total   Costs    100  100.4     111.7     111.9     114.1
             Spai η       Fuel             100    94 . 0    94 . a    99 . 3    80 . 0
                          Vehicle Tax      1 00   92.3    102.9     108.9     115.5
                          Wages            100    96.0    106.3     113.8     119.9
                          Total Costs      100    97 . 0  104.5      110.8    113.3
     Ilote : Indices are based on Ecu figures
     Source : DG Transport : Market Observation System , Market Developments
DG VII / A - 2
November  1087
 ---pagebreak---                                                                                             1 r.
                                   Dutv frce Fuel
           Txnmnles of effect on fuel taxes pair! in international hnulaqe
                                                   Dutch           German
                                                   haulier         haulier
Pasic assumptions
- 38 t 0V.' Combination
- Fuel consumption : A 0 1 / 100 km
- location                                  on NTi /p border       1^0 km S. of border
- Voyage to Italy one wav                   1 9 00 kin             1350 km
- Du tv free fuel : 200 or 000 1
No restriction on Austrian transit
                                   Duty       km   litres   du tv   km    litres   clutv
                                   rate                      ECU                   ι-γ- τ Ï
                                   ECU /
A. 200 litre franchise
    ] . Outward trip
          Fuel bought in ML        . 075      500    200    15.00      –        –  -
          Fuel bought in D         . 203      400    160    32.40     750     300  OG . nr)
          Fuel bought in I         . 120      600    240    28.00     600     240  20.00
          Total Outward                     1500     600    76.20   1350      540  80.70
     2 . Return trip
           Fuel bought in I         . 120   1100     440    52.80   1100      440   52.80
           Fuel bought in D         . 203     400    160    32.48     250     ion  20.30
           motal return                     1500     600     85.28  1350      540   73.10
     3 . ^ctal trip                          3000 1200     161.56    2700   1080  162.80
     Average fluty paid per km                      0.054                  0.060
 Π.  600 litre franchise
     1 . Outward trip
           Fuel bought in ML         . 075   1500    600    45.00
           Fuel bought in D          . 203                            750     300   ço . °0
           Fuel bought in I          . 120                            600     240   2Π . P-0
           "btal Outward                     1500    600    45.00    1350     540   89.70
      2 . Return trip
        • P uel bought in T          . 1 20  1 500   600     72.00   1350     540   64 . 90
      3 .. Total trip                        3000 1200     117.00    2700   .1000 154.50
      Average duty paid per km                       0.039                 0.057
   DG VTT -A - ?
   Vov . 1986
 ---pagebreak--- d1                                                                             Table   16
                                     Estimated Tax and Toll Revenue
                                         from all Road Transport_____
                                     1980 ( unless otherwise stated )
                                                                    million ECU and %
                            Revenue     from                          %  Share  of
   Member         Fuel       Vehicle       Tolls     TOTAL    Fuel      Vehicle    Tolls  TOTAL
   State          Tax .      Taxes                            Tax .     Taxes
                  (1 )           (2)          (3)     (4)     (5)        (6)          (7)   (8)
    B             1   014         320                 1  334   76         24                100
   DK d )            856a )       525                 1  381   62         38            -
                                                                                            100
    D   c)      1 0   161     3   296               13   457   76         24            -
                                                                                             100
    GR                473           97            1      571   83          17           -
                                                                                             100
    E   c)        3   623         352          299    4  274   85           8           7    100
    F             6   342      1  054       1  135    8  531   74          12         14     100
    IRL d )           584         1 53                   737   79          21           -
                                                                                             100
    I             5   155         420b )       710    6  285   82           7         1 1    100
    L                   57            9                    66   86         14           -    100
    NL             1   151        809                  1 960    59         41           -
                                                                                             100
    P   c)            244            18           0      262    93          7           -
                                                                                             100
    UK e )         9  538      3  594               1 3   132   73         27           -
                                                                                             100
 a)    Incl . compensatory tax and insurance tax
 b)    1981
 c)    1985
 d)    1986
 e)    1987 / 1988 budget
 Source :   National contributions
 DG VI I / A . 2
 November      1987
 ---pagebreak---                                                                Table    17
               Relative Importance of Tax Revenue from Transport
                            1980   ( unless otherwise stated )
                                                   in million   ECU   and %
                      Tax Revenue from Transport a )            Government
                                                                revenue      in
                       in mill .        %    of %  of   Govt .    %  of    GDP
                        ECU             GDP b )   revenue
                            ( 1 )        (2 )        (3 )            (4)
            B            1    334        1 . 6        3.6           44.6
            DK d )       1    38 1       1 . 6        3 . 2         50.9
            D   c)     13     457        1 . 7        3.6           47 . 1
            GR                571        2.0          6.6           30.2
            E   c)       4    274        2.0          6.0           33.0
            F            8    531        1 . 8         3.9          46.6
            I RL d )          737        2.4           6.4          37.7
            I            6    285        2.2           5.8          38 . 1
            L                   66       2.3           4.4          52.7
            NL            1   960         1 .6         3.0          53.6
            P    c)            262
            UK e )      13     132       2.3           5.5          4 1.1
a)  Including road tolls
b)  GDP : Gross Domestic Product
c)  1985
d)  1986
e)  1987 / 1988 budget
Source : Eurostat and national contributions
DG VII / A.2
November   1987
 ---pagebreak---                                                                   TABLE  18
                      Relative importance of Fuel Tax Revenue
                            1980 and latest year available
                                                 in mio ECU and %
                                          Fuel Tax Revenue
Member                   in mio .  ECU                   in % of Government Revenue
                                         average                                 average
               1980   latest year        annual
                                                       1980     latest year      annual
                      data               increase               data              increase
                                         since  1980                             since  1980
B              1  014 1  118    1983          3.3        2.7     2.7    1983         -
DK                455    856    1986        11.1         2.8     2.0    1986     (- 5.5 )
D              7  936 9  869    1984          5.6        3.0     2.7    1984     (- 2.6 )
E              2  542 3  623    1985          7.3       12.1     8.7    1985     (- 6.4 )
F              6 342   8 799    1983        11.5         2.9     3.4    1983        5.4
IRL               304    584    1986         11.5        5.9     6.8    1986        2.4
I              5  155  9  161   1983        21.1         4.8     5.5    1983        4.6
L                  57      72   1983          8.1        3.8     4.2    1983        3.4
NL              1 151  1 443    1983          7.8         1.8    2.0    1 983       3.6
UK              5 504  9  538   1987 / 8       7.6       4.7     4.0    1987 / 8 (- 2.1 )
 Source   : National Contributions
 DG VII / A-2
 November   1987
 ---pagebreak---                                                                     Table   19
                          Transport Tax and Toll Revenue
                      compared with Expenditure on Roads
                                    1980    or      later                  million       ECU
                Transport            Expenditure          Excess / (Shortfell )
                Tax and Toll         on Roads             Revenue       over
                 Revenue                                  Expenditure
                                                               ECU                   %
                    ( 1 )                   (2)           ( 3 ) = 1 -2    (4 )=2x1 0 0
                                                                                  2
    B                 1   334            1   777               ( 443 )         (    25 )
    DK                    735                751               (   16 )        (     2)
    D    a)         13    121           11   238            1     883               17
    GR                    571                 334                 237               71
    E    b)           4   274               n . a .
    F                 8   531            6    413           2     118               33
    IRL c )               694                 393                 301               77
    I                 6   191            3    464           2     727               79
    L                      66                 101              (   35 )         ( 35 )
    NL                 1  960            2    310               ( 350 )         (   15 )
    P     b)              262               n . a .
    UK                7   716             4   286            3    430               80
a)   1984
b)   1985
c)   1986
Source : National contributions and Commission Report
          on Infrastructure Expenditure and Utilisation
DG VII / A.2
November     1987
 ---pagebreak---                                                              Table 20
                                 Estimated Tax and Toll Revenue
                                  from Commercial Transport *
                                     1980 or later                          million ECU and %
                     Revenue from                            % Share of              Comm .
                                                                                     Rev . Share
 Member    Diesel Vehicle         Tolls     Total    Diesel Vehicle Tolls     Total of all
 State      Tax       Taxes                          Tax     Taxes                   Rev .  %
                 (D      (2)       (3)       (4)       (5)      (6)    (7)      (8)    ( 9 ) +)
   B          142          64                  206    69         31      -
                                                                                 100          15
   DK h )      68a )       38          8b )    114 J   60        40      -
                                                                                 100           8
   D   f)   1785c )      983 c )     -
                                             2768 I    64        36              100          21
1 GR             64        37        -
                                               ιοί 1   63        37      -
                                                                                 100          18
   E g)        802       103         26        931     86        11      3       100          22
1 F           1273       350 c )    375c )   1998      64        17     19       100          23
1 IRL g )      126         21        -
                                               147     86        14      -
                                                                                 100          20
1 ï            320         60       233        613     52        10     38       100          10
   L               5         2       -            7    71        29      -
                                                                                 100           9
   NL          236       145         -
                                               381     62        38      -       100          19
   P
   UK i )     1664       650                  2314     72        28              100          18
  EEC(ll )    6485      2453          642     9580     67        26       7      100
  d)
  *) Assuraing all diesel tax is pald by commercial vehicles .                 This assumption
      may lead to excesslvely high figures in Member States with a large
      diesel car fleet . Data for D have been adjusted to exelude cars .
  +) ( 9 ) =* ( 4 ) : ( 4 ) table 16
  a ) net compensatory tax
  b ) Insurance tax
  c ) estimated by DG VII
  d ) excluding Portugal
  e ) 1981                                            Source : National Contribution
  f ) 1984
  g ) 1985                                            DG VII / A-2
  h ) 1986                                            November 1987
  i ) 1987 / 1988
 ---pagebreak---                                                                       Table 21
              Estimated International Road Haulage Output
                                     1982    and 1984
                                                                      (1   000 mio tkm )
                  Trucks registered                    Foreign
                    in     the country                   trucks
                         operating                   operating             Balance
                                                     within the
Country      at    home          abroad                country          ( (2 ) -   (3 ))
            1982       1984     1982       1984     1982       1984     1982         1984
                (      )             ( 2   )               (   3)
  B          2.7     )   3.2     7.5     ) 9.0       4.9     )  5.2   +   2.6    )+ 3.8
  L          0. 1    )           0.7     )           0 . 1   )        +   0·6    )
  DK         1 .2        1 . 2   3 . 3       5.0     0.8        1.4   +   2.5      + 3.6
  D          9.6       10.6     11.6       13.7     19.9       22.5   -   8.3      - 8.8
  GR         0. 1        0.6     0.5         2.2     0. 1       0.4   +   0.4      + 1.8
  E                      3. 1                4.0                2.9                + 1.6
  F          9.4       10.8      5.3         7.5    15.0       22 . 1 -   9.7      - 14.6
  IRL        0. 1        0. 1    0 . 5       0.5      0.0       0 . 0 +   0.5      + 0.5
  I          7.2         8.7     6.7         9.6     9.4       11.0   -   2.7      -  1.4
  NL         4.5        12.0    12.0       14.0       2. 1      3.0   +   9.9      + 11.0
  P                      0 . 1               0.9                0 . 1              + 0.8
  UK         1 .4         1.6     1.8        2.3      1 .9      2.9                - 0.6
EEC ( 1 0 ) 36.3       42.6     49.9       63.8     54.2       68.5    - 4.3       -  4.7
EEC ( 1 2 )            45.8                68.7                71.5                -  2.8
    a ) excluding Spain and Portugal
    Source : ECMT - Round Table 71 ,             1986
                        - Paper CS / LIB ( 87)5 , Aug . 1987 ( prepared by PROGNOS )
    DG VII / A.2
    November      1987
 ---pagebreak---                                                                                                          Table 23
                                         Motor Fuel Consumpt ion of Gasoline and Diesel 1980 and 1984
                                                                                                      1.000 tonnes
                                           1980                                                   1984
Member            Gasoline       Diesel      TTotal
                                                . , b)   Diesel                Gasoline   Diesel     Total    Diesel
                                                           X                                                     X
States
 B                   3.093         1.814       4.907      37.0                   2.721      2.175     4.896    44.4
 DK                  1.540           692       2.232      31.0              d)   1.500   d ) 956      2.456    39.0
 D                 23.721         9.880       33.601      29.4                  23.641     11.14C   34.781     32.0
 GR                  1.395           895       2.290      39.1                   1.699      1.174     2.873     40.9
 E                   6.000a )     5.000a ) 11.000a )      45.5                   6.081      5.227    11.308    46.2
 F                 18.410         9.191      27.601       33.3                  19.011    10.368     29.379    35.3
 IRL                 1.071           384       1.455      26.4                      931       373     1.304     28.6
 I                 12.505         8.593      21.098       40.7                  11.864    10.688    •22.552     47.4
 L                     296           115          411     28.0                      308       159       467     34.0
 NL                  4.047        2.006        6.053      33.1                   3.794      2.475     6.269     39.0
 P                     800a >     1.200a >     2.000a 5   60.0                      850     1.223     2.073     59.0
UK                 20.120         5.914      26.034       22.7                  21.256      6.825    28.081     24.3
 EUR ( 12 )        92.998        45 . 684   138.682       32.9                  93.656   52.783    146.439     36.0
EUR ( 10 ) c )     86.198        39.484     125.682      '31 .4                 86 .725  46.333    133.058     34.8
 a ) Estimate
                              c ) Excluding E and P             d ) 1986
b ) Excluding LPG
 Source : Eurostat / DG VII - Doc . VI I / 1 93 / 86
 DG VII / A.2 .
October 1987
 ---pagebreak---                                                                       Table 24
       Conversion Values of the ECU        in national currencies     :  1980-1987
            1980      1981      1982      1983      1984      1985        1986      1987
                                                                                 Jan/
                                                                                 June
BFR /
LFR      40,60        41,29     44,68     45,44     45,44     44,9 1      43,78     42,96
DKR         7,83       7,92      8 , 15    8,13       8,15     8,02        7,94      7,82
DM          2,53       2,51      2,38      2,27       2,24     2,23        2,13      2,08
DR       59,24        61 , 62   65,30     78,09     88,44    105,74      137,42    152,8
PTA      99,7        102,7     107,6     127,5     126,6     129,1       137,5     145,0
FF          5,87       6,04      6,43      6,77       6,87     6,80        6,80      6,9 1
IRL         0,676      0,691     0,690     0,715      0,726    0,7 15      0,734    0,776
LIT   1 189         1263      1324      1350     1 381      1447        1462      1482
HFL         2,76        2,78     2,62      2,54       2,52     2,51        2,40      2,34
ESC      69,6         68,5      78,0      98,7     1 16,3    130,2       147,1     160,4
UKL         0 , 598     0,553    0,561     0,587      0,591    0,589       0,672    0,715
Source    :   Eurostat
 DG VII / A-2
 November 1987