Abstract
An essential condition for the success of the internal market ofthe European Committee (EC) is the realization of a sufficiently uniform fiscal policy concerning: (1) infrastructure cost coverage; (2) sharing the external cost; and (3) conditions for competition. This article describes a number of tax systems which are specific for road transport to achieve these three goals: (i) road tax; (ii) tax on diesel; (iii) toll road; and (iv) a proof of payment especially for lorries to make use of the road network (In Dutch: vignet).