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

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