Council Directive 93/89/EEC of 25 October 1993 on the application by Member States of taxes on certain vehicles used for the carriage of goods by road and tolls and charges for the use of certain infrastructures

• Published date: 12 November 1993
• Official Gazette Publication: Official Journal of the European Communities, L 279, 12 November 1993

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Council Directive 93/89/EEC of 25 October 1993 on the application by Member States of taxes on certain vehicles used for the carriage of goods by road and tolls and charges for the use of certain infrastructures

Official Journal L 279 , 12/11/1993 P. 0032 - 0038
Finnish special edition: Chapter 7 Volume 5 P. 0037
Swedish special edition: Chapter 7 Volume 5 P. 0037

COUNCIL DIRECTIVE 93/89/EEC of 25 October 1993 on the application by Member States of taxes on certain vehicles used for the carriage of goods by road and tolls and charges for the use of certain infrastructures

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community, and in particular Articles 75 and 99 thereof,

Having regard to the proposal from the Commission (1),

Having regard to the opinion of the European Parliament (2),

Having regard to the opinion of the Economic and Social Committee (3),

Whereas elimination of distortions of competition between transport undertakings in the Member States calls for both the harmonization of levy systems and the establishment of fair mechanisms for charging infrastructure costs to hauliers;

Whereas these objectives can be achieved only in stages;

Whereas a degree of harmonization of fuel excise duty has been achieved through adoption of Council Directives 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils (4) and 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils (5);

Whereas under present circumstances the adjustment of national levy systems should be confined to commercial vehicles of more than a certain gross laden weight;

Whereas for this purpose minimum rates should be set for the vehicle taxes currently applied by the Member States or any which might succeed them;

Whereas some Member States will have to raise substantially the level of vehicle tax currently applied; whereas, to enable adjustments to be made progressively, provision should be made for a transitional period during which those Member States may apply reduced rates;

Whereas certain local domestic transport operations with little impact on the Community transport market are at present subject to reduced rates of vehicle tax; whereas, in order to ensure smooth transition, Member States should be authorized to lay down temporary derogations from minimum rates;

Whereas Member States should be permitted to apply reduced rates or exemptions in the case of vehicles whose use is not liable to affect the Community transport market;

Whereas, in order to make allowance for certain special situations, a procedure should be laid down whereby Member States may be permitted to maintain further exemptions or reductions;

Whereas existing distortions of competition cannot be eliminated solely by harmonizing taxes or excise duties but whereas, until technically and economically more appropriate forms of levy are in place, such distortions may be attenuated by the possibility of retaining or introducing tolls and of introducing motorway user charges and, under certain conditions, other road user charges;

Whereas tolls and user charges should not be discriminatory, entail excessive formalities or create obstacles at internal borders; whereas the rates of user charges should be based on the duration of the use made of the infrastructure in question;

Whereas, in order to ensure that user charges and tolls are applied homogeneously, certain rules for determining their manner of application should be laid down, such as characteristics of infrastructure to which such user charges and tolls are applicable, the maximum rate of user charges and the general provisions to be complied with;

Whereas in this context two or more Member States may cooperate for the purpose of introducing a common system of user charges, subject to compliance with some additional conditions; whereas such a system may take account of the special geographical and economic situation of hauliers of certain Member States, aggravated in some cases by political unrest in certain third countries;

Whereas a strict timetable should be set for reviewing the provisions of this Directive and considering adjustments to them, if necessary, for the purposes of a more technical levy system,

HAS ADOPTED THIS DIRECTIVE:

General provisions

Article 1

Member States shall, if necessary, adjust their systems of vehicle taxes and for tolls and user charges in accordance with the provisions of this Directive.

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...