Abstract
This paper aims at giving a prospective approach about phased implementation of the EETS business model for toll and/or taxation systems in Europe.In the first section, we describe the existing systems and the associatedmarket situation and constraints for migration towards EETS. In the second part, we analyze the new challenges and opportunities brought by the emergence of GNSS based tolling systems and identify the related stakes enabling a large deployment at a national and European scale. The authors finally present the main elements of possible migration paths, enabling a soundand progressive introduction of the EETS business model whilst preservingthe interests of all stakeholders.