Sign in with Facebook Sign in with Twitter Sign in with Google+ Sign in with Instagram HOME TRAINING ISSUE BPE TRAINING MODULES RENTALS VEHICLE PHOTOS NEWS TRANSPORTATION TAXES THE MAIN PRINCIPLES When will TPL be implemented? A test phase of the system at the national level, on a voluntary basis and without levying the tax, will be carried out from July 2013. It is at the end of this testing phase that the he heavy goods vehicle eco-tax will come into force on October 1, 2013 throughout the metropolitan area. Who are the parties responsible for? The persons liable for payment are: - the service provider commissioned by the state, the company ECOMOUV ', - the authorized company providing an electronic toll (SHT) for the subscriber liable for payment, - customs for all questions not falling within the scope of the commissioned service provider or of the authorized company providing an electronic toll service, - inspection bodies during road inspections (customs, police, gendarmerie and land transport controllers from the ministry responsible for transport) or in business (customs and land transport controllers from the ministry responsible for transport). Who is the tax revenue allocated to? The revenue from the tax collected is allocated to the financing agency for transport infrastructure in France (AFITF) or to the local authorities managing taxable routes, after deduction of management costs. Does this tax replace the TSVR (axle tax)? No, the TPL and the TSVR are two different taxes. The TSVR will still have to be paid to the customs service after the implementation of the TPL. Where can I find more information on TPL? Additional information on the TPL is available on the website of the customs, that of the ministry in charge of transport and that of the commissioned service provider ECOMOUV 'which constitutes the privileged interlocutor of the taxpayer. SCOPE Qui est le redevable de la taxe ? La TPL est due solidairement par le propriétaire, le locataire, le sous-locataire, le conducteur ou tout utilisateur d'un véhicule de transport routier de marchandises dont le PTAC(poids total autorisé en charge) du véhicule tracteur est supérieur à 3,5 tonnes et empruntant le réseau taxable. Quels sont les véhicules assujettis ? Les véhicules assujettis sont les véhicules de transport routier de marchandises dont le PTAC du véhicule tracteur est supérieur à 3,5 tonnes. Quels sont les véhicules non assujettis ? Les véhicules non assujettis sont: - les véhicules de transports de personnes - les véhicules d'intérêt général prioritaires - les véhicules et matériels agricoles définis par l'article R311.1 du code de la route - les véhicules, propriété de l’État ou d’une collectivité locale, affectés à l’entretien et à l’exploitation des routes - les véhicules utilisées pour la collecte de lait - les véhicules militaires. Quel est le réseau soumis à la TPL ? Le réseau routier taxable est constitué par le réseau national non concédé (10 500 km), actuellement gratuit, et certaines routes départementales ou communales susceptibles de subir un report significatif de trafic (5000 km, cf. la carte du réseau taxable sur le site du ministère chargé des transports). Existe-t-il des minorations de la taxe ? La taxe sera minorée: - de 30 % pour l'usage des routes taxées situées dans des régions dites périphériques (éloignées des grandes unités urbaines européennes) : Aquitaine et Midi-Pyrénées - de 50 % pour l'usage des routes taxées dans des régions dites périphériques et ne disposant pas d'autoroute à péage : Bretagne. Quels sont les principes de tarification ? Le réseau taxable est découpé en sections de tarification (tronçons de route taxée compris entre deux intersections successives avec d'autres voiries publiques). A chaque section de tarification est associé un point de tarification virtuel, dont le franchissement constitue le fait générateur de la taxe. La distance associée à ce point de tarification constitue l'assiette de la taxe. Les sections et les points de tarification sont définis par arrêté (publication prochaine attendue). Comment est calculée la taxe ? La taxe est calculée en appliquant à l'assiette un taux kilométrique qui varie en fonction de la catégorie du véhicule qui peut être modulé selon le niveau de pollution du véhicule (classe EURO), des zones géographiques concernées (application du principe de périphéricité) et du niveau de congestion (densité du trafic). Comment est définie la catégorie d'un véhicule ? La catégorie du véhicule est définie en fonction de son nombre total d'essieux (remorque comprise) et le cas échéant, du PTAC du tracteur. Il existe trois catégories : - Cat. 1 : 2 essieux avec un PTAC > 3,5 tonnes et < à 12 tonnes ; - Cat. 2 : 2 essieux avec un PTAC >= à 12 tonnes ou 3 essieux - Cat. 3 : 4 essieux et plus LE DISPOSITIF What equipment is needed to be in compliance? Each subject vehicle must be fitted with on-board electronic equipment (EE) using GPS satellite technology. Should taxable vehicles be equipped if they do not use the taxable network? Taxable vehicles registered in France must be equipped with on-board equipment whether they use the taxable network or not. Taxable vehicles registered abroad must be equipped with on-board equipment when using the taxable network. How do you declare (register) a subject vehicle and obtain the on-board equipment? The registration of the vehicle, which makes it possible to obtain the on-board equipment, is carried out: - or from an authorized company providing an electronic toll service: in this case, we speak of "liable subscriber"; - either from the commissioned service provider ECOMOUV ': in this case we speak of "non-subscriber taxpayer", via the ECOMOUV' website, an automatic terminal or a distribution point of the ECOMOUV 'distribution network (Pass points) , easily accessible and close to the taxable network in France, near borders, on motorways and points with heavy heavy vehicle traffic. How much does the on-board equipment cost? The on-board equipment (Ecomouv 'Pass) is delivered free of charge to the non-subscribed taxpayer against a deposit. The methods of making the Who can declare a taxable vehicle for registration? Any person liable for tax or his authorized representative can register a vehicle subject to TPL: - the owner; - the tenant / sub-tenant; - the driver ; - the user. How much on-board equipment do you need to have? Each vehicle over 3.5 tonnes must have its own on-board equipment. This can only be used in the vehicle to which it is dedicated. Can on-board equipment be used for several vehicles if they are not running at the same time? No. Each on-board device is associated with a single vehicle. It is personalized and includes data relating to the subject vehicle to which it is assigned (registration, Euro class, etc.). What should I do if the on-board equipment is not working? The theft, loss, destruction or malfunction of on-board equipment must be immediately reported to the commissioned service provider ECOMOUV 'by the liable party, directly or through the authorized company providing an electronic toll service. How is the tax paid by taxpayers who do not subscribe? The taxpayer who does not subscribe must pay an advance on the tax. It can do so at the time of delivery of the on-board equipment or later. In all cases, this advance must be made before access to the taxable network. It must be recharged before it becomes insufficient to use the taxable network. Is the advance on tax valid for the whole park? No, a tax advance must be made for each vehicle. A tax advance cannot be used for more than one vehicle at the same time. Can the tax advance and the security deposit be made in foreign currency? In distribution points located near the borders with the United Kingdom and Switzerland, taxpayers may pay the advance on tax and the security deposit respectively in pounds sterling and Swiss francs. How is the tax paid by taxable subscribers? The taxable subscriber mandates the authorized company providing an electronic toll service (SHT) with which he has contracted to pay the tax to the commissioned service provider ECOMOUV '. It pays the amount corresponding to the SHT according to the terms defined within the framework of a service contract. What should be done in the event of a dispute over the tax invoiced? Payment of the full tax invoiced by the taxpayer is a prerequisite for any request for restitution (reimbursement). Taxpayers who do not subscribe send their request directly to the commissioned service provider ECOMOUV '. The paying subscribers address their request to the SHT with which they have contracted. They can also contact the commissioned service provider directly. CONTROL AND FOLLOW-UP Will any checks be carried out? Different types of checks will be carried out by different authorities: - by the commissioned service provider: on the road using automatic, fixed or movable checking devices; - by control bodies (customs officers, police, gendarmerie and land transport controllers): on traffic axes or places and parking areas or in companies. What is a breach? The breach is an irregularity the aim or result of which is to evade or compromise the recovery of the tax (examples: absence of equipment, on-board equipment switched off, discrepancy between the declared EURO emission class and the detected EURO emission class having as a result of avoiding or reducing the amount of the tax, on-board equipment not corresponding to the vehicle, etc.). How is the taxpayer informed of the breach detected by an automatic control device? The commissioned service provider, ECOMOUV 'notifies the taxpayers of the breaches and collects the tax due. He then sends the breach file to the State for application of the fine. Subscribe to the newsletter THE MBT COMPANY Presentation Contact RENTAL Truck crane Concrete mixer Semi Mixer TRAINING MODULES Training: a major issue Training plan BPE transport safety Addictions QUALITY PLAN Intervention of MBT Transport & Delivery The Electronic Tachograph Ready-mixed concrete