Member States' possibilities to impose levies on CO2 emissions from motor vehicles; EU indirect tax issues

Sammanfattning: This Thesis examines what possibilities Member States have to impose levies on CO2 emissions from motor vehicles in the light of EU indirect tax legislation and the Eurovignette Directive. In this Thesis, carbon tax on fuel and a CO2 differentiated road toll are studied as levying options. Motor fuel is an excise good to which the harmonised EU excise duty system applies. Accordingly, the question when a carbon tax on fuel would qualify as a levy imposed for a specific purpose within the meaning of Article 1(2) of the General Arrangements Directive is studied. The Eurovignette Directive, as it stands today, precludes Member States from imposing a CO2 differentiated road tolling regime on the vehicles and road infrastructures falling within its scope. Moreover, the interactions between the Eurovignette Directive and the EU excise duties system are highlighted and analysed when discussing whether it would be possible for a Member State to introduce a CO2 differentiated road tolling regime outside the scope of the Eurovignette Directive.