Samenvatting
A study is reported which was carried out at the Technical Research Centre, Finland (VTT), to examine the systems of road freight taxation in Europe. The study is limited to heavy goods vehicles (HGVs) in road freight transport operations in European countries. Taxes and charges examined in the study cover vehicle taxes, road user charges, road tolls and fuel-related duty. It was found that the taxation of road freight transport is based on diverse tax regimes and the levels of taxes and charges on HGVs are varied. New EU regulations are planned, aimed at harmonisation of taxation systems while basing levels of taxes and charges on increasingly territorial standards.