The Committee appreciates the efforts made by the Commission to accompany its proposal with an analysis - which while open to debate is relatively complete and reliable - of what the practical implications of that proposal would be and to submit a draft which:
respects the principle of differentiating between vehicle classes but is still simple enough for rapid application without additional administrative costs;
complies with the principle whereby taxation is calculated as closely as possible in line with the actual use of the infrastructures;
advocates, simply and straightforwardly, the integration of external costs into the various ways in which charges are levied, while at the same time guaranteeing the principle of non-discrimination and compatibility among these different forms;
respects the specific character of certain circumstances and infrastructures.
The Committee welcomes the Commission's progressive, measured and gradualist approach which, given the differing conditions and views in the Member States, should pave the way for agreement in the Council. The Committee stresses that, as things stand, it is necessary to proceed, as the Commission is doing, on a step-by-step basis towards more complete harmonization and to leave certain Member States the option of making their own vehicle taxation arrangements, without thereby introducing new competition distortions.
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