Considerations on COM(2017)276 - Amendment of Directive 1999/62/EC on the charging of heavy goods vehicles for the use of certain infrastructures, as regards certain provisions on vehicle taxation

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(1)In its White Paper of 28 March 2011 13 the Commission set out a goal to move towards the full application of the polluter pays and user pays principles, to generate revenue and ensure financing for future transport investments.

(2)By nature, annual vehicle taxes are unrequited payments linked to the fact that the vehicle is registered on behalf of the taxpayer during a given period and, as such do not reflect any particular use of infrastructure. For similar reasons, vehicles taxes are not effective when it comes to incentivising cleaner and more efficient operations, or reducing congestion.

(3)Tolls being directly linked to road-use, they are considerably better fitted to achieve these objectives. In accordance with Article 7k of Directive 1999/62/EC, Member States which introduce tolls may provide appropriate compensation to national hauliers.

(4)The application of vehicle taxes represents a cost the industry must so far bear in any event, even if tolls were to be levied by Member States. Therefore, vehicle taxes may act as an obstacle to the introduction of tolls.

(5)Therefore, Member States should be afforded more scope to lower vehicle taxes, namely by way of a reduction of the minima set out in Directive 1999/62/EC. In order to minimise the risk of distortions of competition between transport operators established in different Member States, such reduction should be gradual.

(6)Directive 1999/62/EC should therefore be amended accordingly.