This study gives an overview of the taxes and chargers that are levied on heavy goods vehicles (HGV's) in road freight transport in the various European countries. The main categories of taxes and charges included in the study are vehicle taxes, infrastructure user charges, road tolls and fuel-related duties. Comparisons of the current levels of taxes and charges are made using standard vehicle types:
a) truck, 2 axles, total weight 10 tonnes; and
b) semi-trailer, 2+3 axles, 40 tonnes total weight.

The material for the study was collected from the various ministries and expert organizations during November 1999-March 2000. The countries that responded to the survey and are included in this report are: Germany, the United Kingdom, France, Belgium, Luxemburg, Austria, Switzerland, Portugal,
Spain, Greece, Latvia, Lithuania, Sweden, Norway, Denmark and Finland.

This report describes the situation in the beginning of the year 2000. However, changes to the taxes and charges have been planned in many countries; some are already concrete and fixed while others are on being depated. According to the policy of the European Union, the goal is that the taxes and charges are territorial (based on transport distance) and market oriented (user pays). Steps towards this direction are already being taken in the member countries.