{
  "url": "https://openlegislation.uk/eu-directive-1992-106/article-6",
  "json_url": "https://openlegislation.uk/eu-directive-1992-106/article-6.json",
  "legislation": "eudr/1992/106",
  "legislation_title": "Council Directive 92/106/EEC of 7 December 1992 on the establishment of common rules for certain types of combined transport of goods between Member States",
  "legislation_url": "https://openlegislation.uk/eu-directive-1992-106",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": null,
  "text": "1. 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.\nThe 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.\nMember 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.\n2. 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.\n3. The taxes referred to in paragraphs 1 and 2 are the following:\nBelgium:\ntaxe de circulation sur les véhicules automobiles/verkeersbelasting op de autovoertuigen;\nBulgaria:\nданък върху превозните средства;\nCzech Republic:\nsilniční daň ;\nDenmark:\nvægtafgift af motorkøretøjer mv.;\nGermany:\nKraftfahrzeugsteuer;\nEstonia:\nraskeveokimaks ;\nFrance:\ntaxe spéciale sur certains véhicules routiers;\nCroatia:\ngodišnja naknada za uporabu javnih cesta koja se plaća pri registraciji motornih i priključnih vozila ;\nGreece:\nτέλη κυκλοφορίας αυτοκινήτων;\nSpain:\n(a) impuesto sobre actividades económicas,\n(b) impuesto sobre vehículos de tracción mecánica;\nIreland:\nvehicle excise duties;\nItaly:\n(a) tassa automobilistica,\n(b) addizionale del 5 % sulla tassa automobilistica;\nCyprus:\nτέλη κυκλοφορίας οχημάτων ;\nLatvia:\ntransportlīdzekļa ikgadējā nodeva ;\nLithuania:\ntransporto priemonių savininkų ar valdytojų naudotojo mokestis ;\nLuxembourg:\ntaxe sur les véhicules automoteurs;\nHungary:\ngépjárműadó ;\nMalta:\nliċenzja tat-triq / road licence fee ;\nNetherlands:\nmotorrijtuigenbelasting;\nAustria:\nStraßenverkehrsbeitrag ;\nPoland:\npodatek od środków transportowych ;\nPortugal:\n(a) imposto de camionagem,\n(b) imposto de circulação;\nRomania:\nTaxa asupra mijloacelor de transport;\nSlovenia:\nletno povračilo za uporabo javnih cest za motorna in priklopna vozila ;\nSlovakia:\ncestná daň ;\nFinland\nvarsinainen ajoneuvovero / egentlig fordonsskatt ;\nSweden:\nfordonsskatt ;\nUnited Kingdom:\nvehicle excise duties.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Council Directive 2006/103/EC of 20 November 2006 adapting certain Directives in the field of transport policy, by reason of the accession of Bulgaria and Romania."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Inserted by Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Inserted by Council Directive 2013/22/EU of 13 May 2013 adapting certain directives in the field of transport policy, by reason of the accession of the Republic of Croatia."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Inserted by Act concerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded (94/C 241/08)."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Substituted by Decision of the Council of the European Union of 1 January 1995 adjusting the instruments concerning the accession of new Member States to the European Union (95/1/EC, Euratom, ECSC)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1992/106/article/6",
    "retrieved_at": "2026-11-01T15:23:20.568257+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}