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Mobility and Transport

Taxation and infrastructure charging are important for maintaining and developing the trans-European infrastructure network. The EU has created a framework to encourage Member States to use taxation and infrastructure charging in the most effective and fair manner in order to promote the 'user pays' and ‘polluter pays’ principles, as enshrined in the treaties.

This framework contributes to the internalisation of external costs related to road transport, such as those generated by the use of infrastructure or its environmental and social impacts. With the internalisation of costs, the EU also wants to encourage a more efficient use of transport infrastructures currently affected by congestion, thus reducing time wasted due to bottlenecks.

Road charging can also be a useful instrument to generate new sources of revenue to help develop Europe's vital infrastructure, as well as cleaner, more energy-efficient modes of transport.

This section gives an overview of the different instruments at the disposal of the EU to promote these goals. These include vehicle and fuel taxation, road infrastructure charging, and the provision of financial aid to innovative projects such as those under the NICHES scheme.


Directive 2011/76/EU amending Directive 1999/62/EC on the charging of heavy goods vehicles for the use of certain infrastructures

Directive 2006/38/EC amending Directive 1999/62/EC on the charging of heavy goods vehicles for the use of certain infrastructures

Policy and other related documents

Report on the State of the EU Road Haulage Market

Internalisation measures and policy for the external cost of transport (June 2008)

Road infrastructure cost and revenue in Europe (April 2008)

Handbook on estimation of external costs in the transport sector (February 2008)

Annual vehicle taxation

Directive 1999/62/EC as modified by Directive 2006/38/EC sets common rules on annual taxes for heavy goods vehicles (above 12 tonnes). The Directive...

Fuel taxation (excise duties)

The taxation of energy products and electricity in the European Union is governed by the provisions of Council Directive 2003/96/EC restructuring...

Road Infrastructure Charging - Private Vehicles

The European Transport Policy is promoting the application of the user-pays principle and the polluter pays principle to the users of road...

Road Infrastructure Charging – Heavy Goods Vehicles

Directive 1999/62/EC as modified by Directive 2006/38/EC and by Directive 2011/76/EU sets common rules on distance-related tolls and time-based...

Technical rules on electronic tolling

Electronic toll systems can offer the possibility of charging road vehicles in a flexible way and allow targeted infrastructure charging policies...