This Directive applies to vehicle taxes, tolls and user charges imposed on vehicles as defined in Article 2.
Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures
Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures
CHAPTER I General provisions
Article 1
This Directive shall not affect vehicles carrying out transport operations exclusively in the non-European territories of the Member States.
It shall also not affect vehicles registered in the Canary Islands, Ceuta and Melilla, the Azores or Madeira and carrying out transport operations exclusively in those territories or between those territories and, respectively, mainland Spain and mainland Portugal.
Article 2
For the purposes of this Directive:
-
‘trans-European road network’ means the road network defined in Section 2 of Annex I to Decision No 1692/96/EC of the European Parliament and of the Council of 23 July 1996 on Community guidelines for the development of the trans-European transport network(1) as illustrated by maps. The maps refer to the corresponding sections mentioned in the operative part of and/or in Annex II to that Decision;
-
‘construction costs’ means the costs related to construction, including, where appropriate, the financing costs, of:
-
new infrastructure or new infrastructure improvements (including significant structural repairs), or
-
infrastructure or infrastructure improvements (including significant structural repairs) completed no more than 30 years before 10 June 2008, where tolling arrangements are already in place on 10 June 2008, or completed no more than 30 years before the establishment of any new tolling arrangements introduced after 10 June 2008; costs regarding infrastructure or infrastructure improvements completed before these time limits may also be considered as construction costs where:
-
a Member State has established a tolling system which provides for the recovery of these costs by means of a contract with a tolling system operator, or other legal acts having equivalent effect, which enter into force before 10 June 2008, or
-
a Member State can demonstrate that the case for building the infrastructure in question depended on its having a design lifetime in excess of 30 years.
In any event, the proportion of the construction costs to be taken into account shall not exceed the proportion of the current design lifetime period of infrastructure components still to run on 10 June 2008 or on the date when the new tolling arrangements are introduced, where this is a later date.
Costs of infrastructure or infrastructure improvements may include any specific expenditure on infrastructure designed to reduce nuisance related to noise or to improve road safety and actual payments made by the infrastructure operator corresponding to objective environmental elements such as protection against soil contamination;
-
-
-
‘financing costs’ means interest on borrowings and/or return on any equity funding contributed by shareholders;
-
‘significant structural repairs’ means structural repairs excluding those repairs no longer of any current benefit to road users, e.g. where the repair work has been replaced by further road resurfacing or other construction work;
-
‘motorway’ means a road specially designed and built for motor traffic, which does not serve properties bordering on it, and which:
-
is provided, except at special points or temporarily, with separate carriageways for the two directions of traffic, separated from each other either by a dividing strip not intended for traffic or, exceptionally, by other means;
-
does not cross at grade with any road, railway or tramway track, bicycle path or footpath; and
-
is specifically designated as a motorway;
-
-
‘toll’ means a specified amount payable for a vehicle based on the distance travelled on a given infrastructure and on the type of the vehicle comprising an infrastructure charge and/or an external-cost charge;
-
‘infrastructure charge’ means a charge levied for the purpose of recovering the construction, the maintenance, the operation and the development costs related to infrastructure incurred in a Member State;
-
‘external-cost charge’ means a charge levied for the purpose of recovering the costs incurred in a Member State related to traffic-based air pollution and/or traffic-based noise pollution;
-
‘cost of traffic-based air pollution’ means the cost of the damage caused by the release of particulate matter and of ozone precursors, such as nitrogen oxide and volatile organic compounds, in the course of the operation of a vehicle;
-
‘cost of traffic-based noise pollution’ means the cost of the damage caused by the noise emitted by the vehicles or created by their interaction with the road surface;
-
‘weighted average infrastructure charge’ means the total revenue of an infrastructure charge over a given period divided by the number of vehicle kilometres travelled on the road sections subject to the charge during that period;
-
‘weighted average external-cost charge’ means the total revenue of an external-cost charge over a given period divided by the number of vehicle kilometres travelled on the road sections subject to the charge during that period;
-
‘user charge’ means a specified amount payment of which confers the right for a vehicle to use for a given period the infrastructures referred to in Article 7(1);
-
‘vehicle’ means a motor vehicle or articulated vehicle combination intended or used for the carriage by road of goods and having a maximum permissible laden weight of over 3,5 tonnes;
-
vehicle of the ‘EURO 0’, ‘EURO I’, ‘EURO II’, ‘EURO III’, ‘EURO IV’, ‘EURO V’, ‘EEV’ category means a vehicle that complies with the emission limits set out in Annex 0;
-
‘type of vehicle’ means a category into which a vehicle falls according to the number of its axles, its dimensions or weight, or other vehicle classification factors reflecting road damage, e.g. the road damage classification system set out in Annex IV, provided that the classification system used is based on vehicle characteristics which either appear in the vehicle documentation used in all Member States or are visually apparent;
-
‘concession contract’ means a ‘public works concession’ or a ‘service concession’ as defined in Article 1 of Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts(2);
-
‘concession toll’ means a toll levied by a concessionaire under a concession contract.
CHAPTER II Vehicle taxation
Article 3
1.
The vehicle taxes referred to in Article are as follows:
-
Belgium:
-
taxe de circulation sur les véhicules automobiles/ verkeersbelasting op de autovoertuigen,
-
-
Bulgaria:
-
данък върху превозните средства,
-
-
Czech Republic:
-
silniční daň,
-
-
Denmark:
-
vaegtafgift of motorkeretrajer m.v.,
-
-
Germany:
-
Kraftfahrzeugsteuer,
-
-
Estonia:
-
raskeveokimaks,
-
-
Greece:
-
Τέλη κυκλοφορίας,
-
-
Spain:
-
impuesto sobre vehiculos de traccion mecanica;
-
impuesto sobre actividades economicas (solely as regards the amount of the levies charged for motor vehicles),
-
-
France:
-
taxe spéciale sur certains véhicules routiers;
-
taxe différentielle sur les véhicules a moteur,
-
-
Croatia:
-
godišnja naknada za uporabu javnih cesta koja se plaća pri registraciji motornih i priključnih vozila,
-
-
Ireland:
-
vehicle excise duty,
-
-
Italy:
-
tassa automobilistica;
-
addizionale del 5 % sulfa tassa automobilistica,
-
-
Cyprus:
-
Τέλη Κυκλοφορίας Οχημάτων,
-
-
Latvia:
-
transportlīdzekļa ikgadējā nodeva,
-
-
Lithuania:
-
Transporto priemonių savininkų ar valdytojų naudotojo mokestis;
-
Mokestis už Lietuvoje įregistruotas krovinines transporto priemones,
-
-
Luxembourg:
-
taxe sur les véhicules automoteurs,
-
-
Hungary:
-
gépjárműadó,
-
-
Malta:
-
liċenzja tat-triq/road licence fee,
-
-
Netherlands:
-
motorrijtuigenbelasting,
-
-
Austria:
-
Kraftfahrzeugsteuer,
-
-
Poland:
-
podatek od środków transportowych,
-
-
Portugal:
-
imposto de camionagem;
-
imposto de circulaçao,
-
-
Romania:
-
Taxa asupra mijloacelor de transport,
-
-
Slovenia:
-
letno povračilo za uporabo javnih cest za motorna in priklopna vozila,
-
-
Slovakia:
-
cestná daň,
-
-
Finland:
-
varsinainen ajoneuvovero/egentlig fordonsskatt,
-
-
Sweden:
-
fordonsskatt,
-
-
United Kingdom:
-
vehicle excise duty;
-
motor vehicles licence.
-
2.
Member States which replace any tax listed in paragraph l with another tax of the same kind shall notify the Commission, which shall make the necessary amendments.