Transport Policy

Access to the market Admission to the occupation   Road haulage General rules Cabotage Driver attestation Hired vehicles   Passenger transport General rules Cabotage

Non-EU countries General Land transport agreement with Switzerland EEA Agreement Interbus agreement

Road charging Infrastructure charging Vehicle & fuel taxes Tolls & user charges for vehicles (including Eurovignette)

Social provisions Driving time & rest periods Tachograph [List of Workshops] Working time Enforcement Form of attestation of activities

Road charging

Annual vehicle taxes and fuel taxes (excise duties)

Directive 99/62/EC as modified by Directive 2006/38/EC sets common rules on annual taxes for heavy goods vehicles (above 12 tonnes).

The Directive contributes to further development of the functioning of the internal market through the approximation of the conditions of competition in the transport sector by reducing the differences in the levels and in the systems of annual vehicle taxes applicable within Member States

The Directive provides minimum rates for the annual vehicle tax on heavy goods motor vehicles and vehicle combinations (articulated vehicles and road trains) in accordance with the number and the configuration of axles and with the maximum permissible gross laden weight. The structure of taxes and the procedures for levying and collecting them fall under the exclusive competence of national authorities.

The taxation of energy products and electricity in the Community is governed by the provisions of Council Directive 2003/96/EC restructuring the Community framework for taxation of energy products and electricity.

For fuels, only the structure of excise duties is harmonised across the Community. Since 1 January 2004, the minimum rates of excise duty are (in EUR/1 000 litres):

The rates themselves still differ from one Member State to the other.

The Directive contains some derogations to the general rule of minimum rates in its Annexes II and III.