DOCSLIB.ORG

Transport Taxes and Charges in Europe an Overview Study of Economic Internalisation Measures Applied in Europe

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text

Load more

Transport taxes and charges in Europe An overview study of economic internalisation measures applied in Europe BY: Arno Schroten (CE Delft), Peter Scholten (CE Delft), Lisanne van Wijngaarden (CE Delft), Huib van Essen (CE Delft), Marco Brambilla (TRT), Marco Gatto (TRT), Silvia Maffii (TRT), Frank Trosky (Planco), Holger Kramer (ISL), Reinhard Monden (ISL), Damaris Bertschmann (INFRAS), Maura Killer (INFRAS), Anne Greinus (INFRAS), Vitalie Lambla (PMR), Kareen El Beyrouty (Ricardo), Sofia Amaral (Ricardo), Tom Nokes (Ricardo), Ancelin Coulon (Ricardo) March - 2019 EUROPEAN COMMISSION Directorate-General for Mobility and Transport Directorate A — Policy Coordination Unit A3 — Economic analysis and better regulation Contact: Rolf Diemer E-mail: [email protected] European Commission B-1049 Brussels 1 4.K83 - Transport taxes and charges in Europe - March 2019 EUROPE DIRECT is a service to help you find answers to your questions about the European Union Freephone number (*): 00 800 6 7 8 9 10 11 (*) The information given is free, as are most calls (though some operators, phone boxes or hotels may charge you) LEGAL NOTICE This document has been prepared for the European Commission however it reflects the views only of the authors, and the Commission cannot be held responsible for any use which may be made of the information contained therein. More information on the European Union is available on the Internet (http://www.europa.eu). Luxembourg: Publications Office of the European Union, 2019 ISBN 978-92-79-99561-3 doi: 10.2832/416737 © European Union, 2019 Reproduction is authorised provided the source is acknowledged. 2 4.K83 - Transport taxes and charges in Europe - March 2019 Transport taxes and charges in Europe An overview study of economic internalisation measures applied in Europe This report was prepared by: Arno Schroten (CE Delft), Peter Scholten (CE Delft) Lisanne van Wijngaarden (CE Delft), Huib van Essen (CE Delft), Marco Brambilla (TRT), Marco Gatto (TRT), Silvia Maffii (TRT), Frank Trosky (Planco), Holger Kramer (ISL), Reinhard Monden (ISL), Damaris Bertschmann (INFRAS), Maura Killer (INFRAS), Anne Greinus (INFRAS), Vitalie Lambla (PMR), Kareen El Beyrouty (Ricardo), Sofia Amaral (Ricardo), Tom Nokes (Ricardo), Ancelin Coulon (Ricardo). Delft, CE Delft, March 2019 Publication code: 18.4K83.138 Transport / Policy measures / Taxes / Charges / Economy / Road trafic / Rail / Inland waterways / Maritime shipping / Aviation Client: European Commission Publications of CE Delft are available from www.cedelft.eu Further information on this study can be obtained from the contact person Arno Schroten (CE Delft) © copyright, CE Delft, Delft CE Delft Committed to the Environment Through its independent research and consultancy work CE Delft is helping build a sustainable world. In the fields of energy, transport and resources our expertise is leading-edge. With our wealth of know-how on technologies, policies and economic issues we support government agencies, NGOs and industries in pursuit of structural change. For 40 years now, the skills and enthusiasm of CE Delft’s staff have been devoted to achieving this mission. 3 4.K83 - Transport taxes and charges in Europe - March 2019 Content List of tables 6 List of figures 8 Glossary 11 Country abbreviations 13 1 Introduction 14 1.1 Background of the study 14 1.2 Objective 16 1.3 Scope of the study 16 1.4 Outline of the study 21 2 Methodological overview 22 2.1 Introduction 22 2.2 Defining transport taxes and charges 22 2.3 Data collection and assessment 23 2.4 Robustness of results 24 3 Road transport 25 3.1 Introduction 25 3.2 Overview of road taxes and charges 25 3.3 Detailed assessment of road taxes and charges 26 3.4 Revenues from road taxes and charges 69 4 Rail transport 79 4.1 Introduction 79 4.2 Overview of rail taxes and charges 79 4.3 Detailed assessment of rail taxes and charges 80 4.4 Revenues from rail taxes and charges 91 5 Inland waterway transport 98 5.1 Introduction 98 5.2 Overview of IWT taxes and charges 98 5.3 Detailed assessment of IWT taxes and charges 99 5.4 Revenues from IWT taxes and charges 110 6 Maritime transport 114 6.1 Introduction 114 6.2 Overview of maritime transport taxes and charges 114 6.3 Detailed assessment of maritime transport taxes and charges 114 6.4 Revenues from maritime transport taxes and charges 119 7 Aviation 125 7.1 Introduction 125 7.2 Overview of aviation taxes and charges 125 7.3 Detailed assessment of aviation taxes and charges 127 7.4 Revenues from aviation taxes and charges 141 4 4.K83 - Transport taxes and charges in Europe - March 2019 8 Synthesis 145 8.1 Introduction 145 8.2 Total revenues 145 8.3 Average revenues 147 9 References 150 A Reference vehicles 155 A.1 Introduction 155 A.2 Road transport 155 A.3 Rail transport 165 A.4 IWT 169 A.5 Maritime transport 171 A.6 Aviation 173 B Estimation of total tax/charge revenue 175 B.1 Introduction 175 B.2 Road transport 175 B.3 Rail transport 176 B.4 IWT 177 B.5 Maritime transport 178 B.6 Aviation 178 C Detailed results earmarking road transport 179 D Tax/charge revenues allocated to motorways 180 D.1 Introduction 180 D.2 Methodology to allocate tax/charge revenues to motorway kilometres 180 D.3 Total revenues allocated to motorways 181 D.4 Average revenues allocated to motorways 182 E Tax/charge revenue not adjusted for PPS 186 E.1 Introduction 186 E.2 Road transport 186 E.3 Rail transport 187 E.4 IWT 188 E.5 Maritime transport 189 E.6 Aviation 190 F Content Excel Database 191 5 4.K83 - Transport taxes and charges in Europe - March 2019 List of tables Table 1 – Overview reference vehicles ..................................................................................................................... 16 Table 2 – Vehicle categories for which tax/charge revenues are presented ............................................................ 18 Table 3 – Airports and maritime ports covered ....................................................................................................... 19 Table 4 – Overview of road transport taxes and charges ......................................................................................... 25 Table 5 – Cities that apply urban road pricing .......................................................................................................... 53 Table 6 – Differentiated insurance tax levels (% of insurance premium) ................................................................. 66 Table 7 – Sales taxes applied outside Europe in 2016 .............................................................................................. 66 Table 8 – VAT rates applied in 2016 ......................................................................................................................... 68 Table 9 – Total revenue from road taxes and charges in 2016 (billion €, PPS adjusted) .......................................... 69 Table 10 – Methodologies to estimate average revenues for road transport ......................................................... 72 Table 11 – Overview of rail transport taxes and charges ......................................................................................... 79 Table 12 – Average charging scales for passengers and freights trains ................................................................... 88 Table 13 – Overview of specific rail access charges in France .................................................................................. 89 Table 14 – Total ETS revenues from (indirect) emissions of electric trains (€ 2016) .................................................. 90 Table 15 – Total revenue from rail taxes and charges (million €, PPS adjusted) ...................................................... 91 Table 16 – Overview of IWT taxes and charges ........................................................................................................ 98 Table 17 – Overview reference inland ports .......................................................................................................... 101 Table 18 – Overview of different types of IWT port charges ................................................................................. 101 Table 19 – Overview of fairway dues ..................................................................................................................... 105 Table 20 – Overview of the water pollution charges ............................................................................................. 107 Table 21 – Total revenue from IWT taxes and charges (million €, PPS adjusted)................................................... 110 Table 22 – Overview of maritime transport taxes and charges.............................................................................. 114 Table 23 – Different components of port charges applied in selected ports ......................................................... 116 Table 24 – Total revenue from maritime taxes and charges (million €, PPS adjusted) .......................................... 120 Table 25 – Overview of aviation taxes and charges ............................................................................................... 125 Table 26 – Overview of aviation taxes and charges for commercial transport by airport ..................................... 126 Table 27 – Fuel taxes for commercial domestic flights .......................................................................................... 128 Table 28 – Aviation tax levels 2016 for commercial flights, day time (€,
Recommended publications
  • AASHTO Matrix of Surface Transportation Revenue Options

    AASHTO Matrix of Surface Transportation Revenue Options

    MatrixMatrix ofof lllustrativelllustrative SurfaceSurface TransportationTransportation RevenueRevenue OptionsOptions JanuaryJanuary 20192019 Matrix of Illustrative Surface Transportation Revenue Options Illustrative $ in Billions Existing Highway Trust Fund Rate or Total Fore- Definition of Mechanism/Increase Assumed Funding Mechanisms Percentage cast Yield 2018 Yield* Increase 2019–2023 Existing HTF Funding Mechanisms Diesel Excise Tax 20.0¢ ¢/gal increase in current rate $8.8 $42.2 Gasoline Excise Tax 15.0¢ ¢/gal increase in current rate $21.8 $102.1 Motor Fuel Tax Indexing of Current Rate to CPI (Diesel) -- ¢/gal excise tax $3.7 Motor Fuel Tax Indexing of Current Rate to CPI (Gas) -- ¢/gal excise tax $8.8 Truck and Trailer Sales Tax 20.0% increase in current revenues, structure not defined $0.6 $4.2 Truck Tire Tax 20.0% increase in current revenues, structure not defined $0.1 $0.5 Heavy Vehicle Use Tax 20.0% increase in current revenues, structure not defined $0.2 $1.2 Other Existing Taxes Minerals Related Receipts 25.0% increase in/reallocation of current revenues, structure not defined $0.6 $3.4 Harbor Maintenance Tax 25.0% increase in/reallocation of current revenues, structure not defined $0.4 $1.9 Customs Revenues 5.0% increase in/reallocation of current revenues, structure not defined $1.9 $10.3 Income Tax - Personal 0.5% increase in/reallocation of current revenues, structure not defined $5.3 $28.4 Income Tax - Business 1.0% increase in/reallocation of current revenues, structure not defined $1.7 $8.9 License and Registration
  • Oc Undeliverable Refunds Final.Pdf

    Oc Undeliverable Refunds Final.Pdf

    Sample article for organizations to use to reach customers (288 word count) Customize and post the following article on your websites and/or other communication vehicles to help your customers who may be looking for their federal tax refund. _____________________________________________________________________________________ The IRS may have a refund check waiting for you Thousands of tax refund checks go undelivered every year because people forget to tell the IRS or post office that their address changed. This year, more than 99,000 people are due refund checks averaging $1,547. Could one of them be you? If you think your refund check may have been returned to the IRS as undelivered, you should use the Where’s My Refund? tool on IRS.gov. This tool provides the status of your refund and, in some cases, instructions on how to resolve delivery problems. You can put an end to lost, stolen or undelivered checks by choosing direct deposit when you file either paper or electronic returns. Last year, more than 78.4 million people chose to receive their refund through direct deposit. You can receive refunds directly into your bank account, split a tax refund into two or three financial accounts or even buy a savings bond. You can also file your tax return electronically. E-file eliminates the risk of lost paper returns, reduces errors on tax returns and speeds up refunds. Nearly 8 out of 10 taxpayers chose e-file last year. E-file combined with direct deposit is the best option for avoiding refund problems. Plus, it’s easy, fast and safe.
  • County Tax Settlement Guide

    County Tax Settlement Guide

    SUGGESTED PROCEDURES FOR THE PREPARATION OF THE COUNTY FINAL TAX SETTLEMENT June 1, 2019 SUGGESTED PROCEDURES FOR THE PREPARATION OF THE COUNTY FINAL TAX SETTLEMENT INDEX Tax Settlement Narrative Real Estate Page 1 – 4 Personal Page 5 – 6 Utility and Carrier Page 7 Net Tax and Distribution of Net Tax Page 7 – 11 Excess Collector’s Commission Page 12 Tax Settlement Checklist Page 13 Sample Tax Settlement Exhibits Page 14 – 22 Rate Calculation Examples Page 23 – 25 Cost Sheet Example Page 26 Monthly Distribution of Ad Valorem Taxes Page 27 Monthly Distribution of Sales Tax Rebate Page 28 Sales Tax Final Tax Settlement Page 29 – 30 General Information Pertaining to Ad Valorem Taxation Page 31 – 55 Certain Legislative Acts Pertaining to Taxes Page 56 – 66 GENERAL NARRATIVE The millage rates used for the extension of taxes will be those millage rates levied by the Quorum Court in its regular meeting in November of each year, in accordance with Ark. Code Ann. § 14- 14-904. The 2001 Legislature amended Ark. Code Ann. § 14-14-904, allowing the Quorum Court to correct millage levies in cases where an incorrect levy was due to clerical errors and/or the failure of the taxing entity to report the correct millage. The correction is effected by a county court order. In this manual, the millage rates have equalized for all taxing units and, therefore, are the same for both real estate and personal property. The breakdown of this sample tax settlement into real, personal, and utility taxes has a dual purpose: (1) to provide a mechanism to identify and isolate possible errors by type of tax and (2) to recognize those counties where the real and personal tax rates have not yet equalized.
  • United States Code: the Tariff Commission, 19 USC §§ 91-107

    United States Code: the Tariff Commission, 19 USC §§ 91-107

    TITLE 19.-CUSTOM, 1 DUTIES § 123a station to another for duty may be allowed, within tihe discre- 96. Invcstigatios as to customs.-- Supersedecd.l tion and under written orders of the Secretary of the Treasury, This section mast5uperseded by I 1332 (a) of this title. the expenses incurred for packing, crating, freight, and dray- 97. Information to President and Congress.--[ SUplerseded.I age in the transfer of their household effects and other per- This section was superseded sonal property. (Mar. 4, 1923, c. 251, § 5, -12 Stat. 145; June by J 1332 (g) of this tillO. 17, 1930, c. 497, Title IV, § G-15(b), 46 Stat. 701.) 98. Investigating tnmiff relations with foreign countries.-- This section was in part repealed by 1 015 (b) of Act June 17, [Sulerseded. 1 1930, cited thereto, which read its follows: "So much of the Act This section was superseded by 1 1132 (b) of lihs titl. entitied 'An Act to provide the necessary organization of the Customs Service for an udequate administration and enforcement 100. Documents and copies for investigations; teltimony; of the Tariff Act of 1922 and all other customs revenue laws,' ip. compelling production of books or papers; freedom of wit- proved M[arch 4, 1923, as anitided, as limits the amount of house. nesses from prosecution.-[SUlitrsededI. hold effects and other personal property of customs officers nl employees for which expenses may be allowed upon transfer from This section wits suprsedeld hy 111313(a) itn (e) of this tlil, one oflehil station to another, is hereby retlied." and the auendatory set of Selpt.
  • Commonwealth of Virginia Current Taxation of Fuels Motor Fuels (Gasoline, Diesel, Blended Fuel, Aviation Fuel) Virginia Motor Fu

    Commonwealth of Virginia Current Taxation of Fuels Motor Fuels (Gasoline, Diesel, Blended Fuel, Aviation Fuel) Virginia Motor Fu

    Commonwealth of Virginia Current Taxation of Fuels Motor Fuels (Gasoline, Diesel, Blended Fuel, Aviation Fuel) Virginia Motor Fuel Tax Rates Gasoline and Gasoline Blends – 17.5 cents per gallon Gasohol – 17.5 cents per gallon Diesel and Diesel Blends – 17.5 cents per gallon Aviation Gasoline – 5 cents per gallon Aviation Jet Fuel – 5 cents per gallon Aviation Jet Fuel Used by Licensed Aviation Consumer – 5 cents per gallon on first 100,000 gallons; ½ cent per gallon over 100,000 gallons Storage Tank Fee – .6 cent per gallon (applied to gasoline, aviation gasoline, diesel fuel, dyed diesel fuel, blended fuel, heating oil) Point at Which Virginia Tax Levied on Motor Fuels Removed from a refinery or a terminal Imported by a system transfer to a refinery or a terminal Imported by a means of transfer outside the terminal transfer system for sale, use or storage in Virginia If the fuel is gasohol, removed from a terminal or distribution facility except by a supplier for subsequent sale, If the fuel is gasohol, imported into Virginia outside the terminal transfer system by means other than a marine vessel, transport truck or railroad tank car Alternative Fuels (Combustible Gas, Liquid or Other Energy Source that Generates Power to Operate a Highway Vehicle) Virginia Alternative Fuel Tax Rates 17.5 cents per Gasoline Gallon Equivalent (GGE) Compressed Natural Gas (CNG): 126.67 cubic feet equals one gallon of gasoline Liquid Natural Gas (LNG): 1.52 gallons equal one gallon of gasoline Propane (LPG): 1.35 gallons equal one gallon of gasoline Electricity: 33.56 kilowatt hours equal one gallon of gasoline Electric Motor Vehicle -- $50 annual license tax collected at time of vehicle registration Point at Which Virginia Tax Levied on Alternative Fuels Tax on alternative fuels is collected from whoever is responsible for selling or using the fuel for highway purposes.
  • Evaluation of Environmental Tax Reforms: International Experiences

    Evaluation of Environmental Tax Reforms: International Experiences

    EVALUATION OF ENVIRONMENTAL TAX REFORMS: INTERNATIONAL EXPERIENCES Final Report Prepared by: Institute for European Environmental Policy (IEEP) 55 Quai au Foin 1000 Brussels Belgium 21 June 2013 Disclaimer: The arguments expressed in this report are solely those of the authors, and do not reflect the opinion of any other party. This report should be cited as follows: Withana, S., ten Brink, P., Kretschmer, B., Mazza, L., Hjerp, P., Sauter, R., (2013) Evaluation of environmental tax reforms: International experiences , A report by the Institute for European Environmental Policy (IEEP) for the State Secretariat for Economic Affairs (SECO) and the Federal Finance Administration (FFA) of Switzerland. Final Report. Brussels. 2013. Citation for report annexes: Withana, S., ten Brink, P., Kretschmer, B., Mazza, L., Hjerp, P., Sauter, R., Malou, A., and Illes, A., (2013) Annexes to Final Report - Evaluation of environmental tax reforms: International experiences . A report by the Institute for European Environmental Policy (IEEP) for the State Secretariat for Economic Affairs (SECO) and the Federal Finance Administration (FFA) of Switzerland. Brussels. 2013. Acknowledgements The authors would like to thank the following for their contributions to the study: Kai Schlegelmilch (Green Budget Europe); Stefan Speck (European Environment Agency - EEA); Herman Vollebergh (PBL – Netherlands Environmental Assessment Agency); Hans Vos (Independent); Mikael Skou Andersen (European Environment Agency – EEA); Frank Convery (University College Dublin); Aldo Ravazzi (Ministry of Environment, Italy); Vladislav Rezek (Ministry of Finance, Czech Republic); Frans Oosterhuis (Institute for Environmental Studies - Vrije Universiteit - IVM); Constanze Adolf (Green Budget Europe); and Janne Stene (Bellona). The authors would also like to thank the members of the Working Group accompanying the study: Carsten Colombier (Leiter) (EFV); Marianne Abt (SECO); Fabian Mahnig (EDA MAHFA); Nicole Mathys (BFE); Reto Stroh (EZV); Michel Tschirren (BAFU); and Martina Zahno (EFV).
  • Jesus on Tithing 17

    Jesus on Tithing 17

    www.Tithing.com 1 CHAPTER INDEX PREFACE 3 INTRODUCTION 5 FIRST FRUITS 8 ABRAHAM & JACOB 11 JESUS ON TITHING 17 ETERNAL PRINCIPLE 21 THE MINIMUM STANDARD 29 THE LOCAL STOREHOUSE 33 THE BURDEN OF TITHING 38 GREATER GIVING 43 CLOSING THOUGHTS 51 www.Tithing.com 2 PREFACE The preface may be the most important portion to read in this whole book. This will define some terms and clear up some preconceived notions before we proceed to more controversial issues. If you do not believe the tithe is commanded, and are giving through freewill, Spirit-led giving, this resource is written in support of your view of giving; but if you read this only gaining support for the tithing debate, then you will have missed greater intentions that the Spirit of God has. If you support tithing (a minimum requirement of 10%), this resource is not written in total support of your view, but if you feel that this resource will make attempts to excuse selfishness, greed, and disobedience, then you will have missed the greater intentions of giving written here. The challenge for all is to gain knowledge and experience of the greater call and higher guilt led by the Holy Spirit. Whether you give beyond the tithe with limitless offerings, or you give freely, you already exercise the tool used to define "Spirit-led giving". This book will challenge you to give sacrificially. First, let’s explain and compare two types of givers. 1. Cheerful tither - They follow the examples in scripture about tithing, while cheerfully and willingly committing themselves to give a 10% minimum.
  • New Experimental Electricity Tariff Systems for Household End Use

    New Experimental Electricity Tariff Systems for Household End Use

    Panel 2 - ID 54 - p1 Wols i n k New experimental electricity tariff systems for household end Use Ma a r ten Wol s i n k De p a r tment of Environmental Science, University of Amster da m Abstract A significant tool in Demand Side Management is the structure of tariffs. Price incentives can be directed at dif- ferent parts of the efficiency-concept: efficiency in capacity planning, efficiency in total electricity consumption, efficiency in total fossil fuel use, efficiency in total energy demand. The tariff system, which is currently used in the Netherlands, does not give proper price incentives for end-user efficiency. In particular total electricity demand is rather stimulated, which is somewhat dampened by the introduction of the eco-tax. In the Netherlands field experiments with tariff systems directed at influencing household electricity demand were carried out by five utilities. In the experiments differentiated tariff-variants were introduced, replacing the old tariff-system. The experiments included voluntary price differentiation, which introduced a free-rider prob- lem in combination with the chosen price levels. Furthermore remote-monitoring, feedback, special peak-pricing etc. were implemented in the experiments. Some interesting options, in particular those influencing total demand, were not implemented by utilities. The reasons for it should be categorized as ‘strategic’ and part of the utilities’ policy. 1. Reasons for tariff experimentation In 1989 the electricity sector in the Netherlands was reorganized. Part of it was the separation by law of produc- tion companies and distribution utilities. A series of changes in purchase-rates from producers in which flexibility and capacity-cost became more important urged utilities to pay more attention to load patterns.
  • Income Tax Basics

    Income Tax Basics

    International Student Taxes Information compiled by International Student Services International Student Taxes • The Basics • Specific Tax Scenarios • What You Can Do Now • Resolving Tax Issues • Top Ten Tax Myths • Tax Resources THE BASICS Tax Basics • Taxes – What are they? – A financial charge imposed by a governing body upon a taxpayer in order to collect funds – Collected funds are used to carry out a variety of functions – There are many types of taxes • Income Tax – A financial charge imposed on income earned by an individual or business – Income can be taxed at the local, state and federal (i.e. national) level. – This session primarily focuses on Federal Income Taxes • Internal Revenue Service (IRS) – The unit of the U.S. federal government responsible for administering and enforcing tax laws – www.irs.gov • Tax Year – January 1 – December 31 • Why should you care about taxes? – Paying income taxes and filing the appropriate paperwork with the IRS is required by law in the U.S. – Failure to comply can result in serious immigration, financial, and legal consequences Income Tax Basics • How are Income Taxes paid? – It is the taxpayer’s (i.e. YOUR) responsibility to pay tax obligation to IRS – Most common process: 1. Portion of your income is withheld from each paycheck throughout the year by your employer 2. Employer pays the withheld income to IRS on your behalf during the year 3. Each year, you file tax return to summarize tax obligations and payments for the prior tax year • What is a tax return? – A report that YOU file with the IRS to… 1.
  • Please Click Here

    Please Click Here

    AussieEuropeanTour Rob and Krys Henshaw Contents Background Information ...................................................................... 16 Why have we written this document?............................................................................... 16 Who are we? ................................................................................................................... 18 Our Motorhome Research ............................................................................................... 18 What we thought we wanted based on our caravan experience in Australia .................... 19 Paying for a Motorhome in the UK from Australia ............................................................ 20 Registering and Insuring the Hymer in the UK ................................................................. 21 Insuring the Hymer 544 in the UK .................................................................................... 21 Schengen Zone Impications for Australians visiting Europe ............................................. 22 Our Schengen Zone Experience...................................................................................... 23 Fridge/Freezer Management in a Motorhome/Caravan:................................................... 25 The Challenges of Driving a Motorhome in Norway ......................................................... 27 Getting Maximum Life out of 12 Volt Batteries in a Motorhome/Caravan ......................... 33 Countries Visited ..................................................................................
  • European Modular System for Road Freight Transport – Experiences and Possibilities

    European Modular System for Road Freight Transport – Experiences and Possibilities

    Report 2007:2 E European Modular System for road freightRapporttitel transport – experiences and possibilities Ingemar Åkerman Rikard Jonsson TFK – TransportForsK AB ISBN 13: 978-91-85665-07-5 KTH, Department of Transportation Strandbergsgatan 12, ISBN 10: 91-85665-07-X and urban economics SE-112 51 STOCKHOLM Teknikringen 72, Tel: 08-652 41 30, Fax: 08-652 54 98 SE-100 44 STOCKHOLM E-post: [email protected] Internet: www.tfk.se European Modular System for road freight transport – experiences and possibilities . Abstract The aim of this study was to evaluate Swedish and Finnish hauliers’ experiences of using the European Modular System, EMS, which entails Sweden and Finland the use of longer and heavier vehicle combinations (LHV’s). In short, EMS consists of the longest semi-trailer, with a maximum length of 13,6 m, and the longest load-carrier according to C-class, with a maximum length of 7,82 m, allowed in EU. This results in vehicle combinations of 25,25 m. The maximum length within the rest of Europe is 18,75 m. Thus, by using LHV’s, the volume of three EU combinations can be transported by two EMS combinations. This study indicates that the use of LHV’s according to EMS have positive effect on economy and environment, while not affecting traffic safety negatively. Swedish hauliers have the possibility of using either the traditional 24 m road trains or 25,25 m LHV’s according to EMS for national long distance transports. Experiences of using EMS vehicle combinations are mostly positive. LHV’s according to EMS implies increased load area and flexibility compared to the 24 m road trains.
  • ACEA Tax Guide 2018.Pdf

    ACEA Tax Guide 2018.Pdf

    2018 WWW.ACEA.BE Foreword The 2018 edition of the European Automobile Manufacturers’ Association’s annual Tax Guide provides an overview of specific taxes that are levied on motor vehicles in European countries, as well as in other key markets around the world. This comprehensive guide counts more than 300 pages, making it an indispensable tool for anyone interested in the European automotive industry and relevant policies. The 2018 Tax Guide contains all the latest information about taxes on vehicle acquisition (VAT, sales tax, registration tax), taxes on vehicle ownership (annual circulation tax, road tax) and taxes on motoring (fuel tax). Besides the 28 member states of the European Union, as well as the EFTA countries (Iceland, Norway and Switzerland), this Tax Guide also covers countries such as Brazil, China, India, Japan, Russia, South Korea, Turkey and the United States. The Tax Guide is compiled with the help of the national associations of motor vehicle manufacturers in all these countries. I would like to extend our sincere gratitude to all involved for making the latest information available for this publication. Erik Jonnaert ACEA Secretary General Copyright Reproduction of the content of this document is not permitted without the prior written consent of ACEA. Whenever reproduction is permitted, ACEA shall be referred to as source of the information. Summary EU member countries 5 EFTA 245 Other countries 254 EU member states EU summary tables 5 Austria 10 Belgium 19 Bulgaria 42 Croatia 48 Cyprus 52 Czech Republic 55 Denmark 65 Estonia 79 Finland 82 France 88 Germany 100 Greece 108 Hungary 119 Ireland 125 Italy 137 Latvia 148 Lithuania 154 Luxembourg 158 Malta 168 Netherlands 171 Poland 179 Portugal 184 Romania 194 Slovakia 198 Slovenia 211 Spain 215 Sweden 224 United Kingdom 234 01 EU summary tables Chapter prepared by Francesca Piazza [email protected] ACEA European Automobile Manufacturers’ Association Avenue des Nerviens 85 B — 1040 Brussels T.