Article 6

Member States shall take the measures necessary to ensure that the taxes listed in paragraph 3 which are applicable to road vehicles (lorries, tractors, trailers or semi-trailers) when routed in combined transport are reduced or reimbursed either by a standard amount, or in proportion to the journeys that such vehicles undertake by rail, within limits and in accordance with conditions and rules they fix after consultation with the Commission.

The reductions of reimbursements referred to in the first paragraph shall be granted by the State in which the vehicles are registered, on the basis of the rail journeys effected within that State.

Member States may, however, grant these reductions or reimbursements on the basis of the rail journeys which take place partially or wholly outside the Member State in which the vehicles are registered.

Without prejudice to the provisions resulting from a possible reorganization of national taxation systems for commercial vehicles at Community level, vehicles used exclusively for road haulage in feeder or final delivery carriage by combined transport may be exempted, if they are taxed separately, from the taxes listed in paragraph 3.

The taxes referred to in paragraphs 1 and 2 are the following:

• Belgium:

  taxe de circulation sur les véhicules automobiles/verkeersbelasting op de autovoertuigen;

• F1Bulgaria:

  данък върху превозните средства;

• F2Czech Republic:

  silniční daň ;

• Denmark:

  vægtafgift af motorkøretøjer mv.;

• Germany:

  Kraftfahrzeugsteuer;

• Estonia:

  raskeveokimaks ;

• France:

  taxe spéciale sur certains véhicules routiers;

• F3Croatia:

  godišnja naknada za uporabu javnih cesta koja se plaća pri registraciji motornih i priključnih vozila ;

• Greece:

  τέλη κυκλοφορίας αυτοκινήτων;

• Spain:

  1. (a)

     impuesto sobre actividades económicas,

  2. (b)

     impuesto sobre vehículos de tracción mecánica;

• Ireland:

  vehicle excise duties;

• Italy:

  1. (a)

     tassa automobilistica,

  2. (b)

     addizionale del 5 % sulla tassa automobilistica;

• Cyprus:

  τέλη κυκλοφορίας οχημάτων ;

• Latvia:

  transportlīdzekļa ikgadējā nodeva ;

• Lithuania:

  transporto priemonių savininkų ar valdytojų naudotojo mokestis ;

• Luxembourg:

  taxe sur les véhicules automoteurs;

• Hungary:

  gépjárműadó ;

• Malta:

  liċenzja tat-triq / road licence fee ;

• Netherlands:

  motorrijtuigenbelasting;

• F4 F5Austria:

  Straßenverkehrsbeitrag ;

• Poland:

  podatek od środków transportowych ;

• Portugal:

  1. (a)

     imposto de camionagem,

  2. (b)

     imposto de circulação;

• Romania:

  Taxa asupra mijloacelor de transport;

• Slovenia:

  letno povračilo za uporabo javnih cest za motorna in priklopna vozila ;

• Slovakia:

  cestná daň ;

• Finland

  varsinainen ajoneuvovero / egentlig fordonsskatt ;

• Sweden:

  fordonsskatt ;

• United Kingdom:

  vehicle excise duties.