PURPOSE : to deepen the development of the interior transport market; to ensure a better cover of costs associated with the use of the road infrastructure, including the externalities; to allow one more large differentiation between taxes or charges, in relation to the costs; greater use of the principle of territoriality in the recovery of the costs resulting from the use of the road infrastructure.
COMMUNITY MEASURE : Directive 1999/62/EC of the European Parliament and of the Council on the charging of heavy goods vehicles for the use of certain infrastructures.
CONTENT : the current Directive applies to the taxes on vechicles, tolls and user charges imposed on vehicles. Its main elements include :
- maximum rate of user charges annually, monthly and weekly. The maximum amounts in euro of user charges, including administrative costs, as from 01/07/2000 are : annually (maximum 3 axles) : NON-EURO: 960 euro; EURO 1: 850 euro; EURO II and less polluting: 750 euro.
These categories define the charges imposed on heavy goods vehicles according to damage caused to infrastructures and the air pollution created by the same heavy goods vehicles.
Maximum and weekly rates are in proportion to the duration of the use made of the infrastructure.
The daily user charge is equal for all vehicle categories and amounts to EUR 8.
- Temporary reduction of user charges: the Member States applying a user charge shall, until 2 years after entry into force of this Directive, apply a 50% reduction in the rates of user charges for vehicles registered in Greece because of its geopolitical position. The Commission may decide to authorise an extension of this reduction by these Member States from year to year;
- Temporary derogation from minimum taxes on vehicles: until 2 years after entry into force of the Directive, Greece, Italy,Portugal and Spain shall be authorised to apply rates that are lower than, but not less than, 65% of the minima laid down in Annex 1.
ENTRY INTO FORCE : 20/07/1999.
DEADLINE SET FOR THE TRANSPOSITION : 01/07/2000.�