L 187/42 Official Journal of the European Communities 20.7.1999 DIRECTIVE 1999/62/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Articles 71(1) and 93 thereof, Having regard to the proposal from the Commission ('), Having regard to the Opinion of the Economic and Social Committee (%), Having regard to the Opinion of the Committee of the Regions (%) Acting in accordance with the procedure laid down in Article 251 of the Treaty (%), Whereas: (1)  The elimination of distortions of competition between transport undertakings in the Member States calls for both the harmonisation of levy systems and the estab- lishment of fair mechanisms for charging infrastructure costs to hauliers; (2)  These objectives can be achieved only in stages; (3) A degree of harmonisation of levy systems has already been achieved through the adoption of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (°) and Council Directive 92/82[EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils (%); (4) By judgment of 5 July 1995 in Case C-21/94 European Parliament v. Council (') the Court of Justice of the European Communities annulled Council Directive 93/ 89/EEC of 25 October 1993 on the application by Member States of taxes on certain vehicles used for the carriage of goods by road and tolls and user charges for the use of certain infrastructures (%), while preserving the effects of that Directive until the Council had adopted a () O] C 59, 26.2.1997, p. 9. () O] C 206, 7.7.1997, p. 17. (*) Opinion delivered on 3 June 1999 (not yet published in the Official Journal). (*) Opinion of the European Parliament of 17 July 1997 (O] C 286, 22.9.1997, p. 217), Council Common Position of 18 January 1999 (O] C 58, 1.3.1999, p. 1) and Decision of the European Parliament of 7 May 1999 (not yet published in the Offcial Journal). () OJ L 316, 31.10.1992, p. 12. Directive as last amended by Direc- tive 94/74/EC (O] L 365, 31.12.1994, p. 46). () O] L 316, 31.10.1992, p. 19. Directive as amended by Directive 94/74[EC. [1995] ECR 1-1827. () OJ L 36, 9.2.1988, p. 33. Directive as last amended by Directive 96/1/EC (O] L 40, 17.2.1996, p. 1). () O L 279, 12.11.1993, p. 32. (11) new Directive; therefore, Directive 93/89/EEC is replaced by this Directive; Under present circumstances the adjustment of national levy systems should be confined to commercial vehicles of more than a certain gross laden weight; For this purpose minimum rates should be set for the vehicle taxes currently applied by the Member States or any which might succeed them; The use of road-friendly and less polluting vehicles should be encouraged through differentiation of taxes or charges, provided that such differentiation does not interfere with the functioning of the internal market; It is appropriate that certain Member States may be granted a period of derogation from the minima to facilitate adaptation to the levels required by this Directive; Certain local domestic transport operations with little impact on the Community transport market are at present subject to reduced rates of vehicle tax; in order to ensure smooth transition, Member States should be authorised to lay down temporary derogations from minimum rates; Member States should be permitted to apply reduced rates or exemptions of vehicle taxes in the case of vehicles whose use is not liable to affect the Community transport market; In order to make allowance for certain special situations, a procedure should be laid down whereby Member States may be permitted to maintain further exemptions or reductions; Existing distortions of competition cannot be eliminated solely by harmonising taxes or fuel excise duties; however, until technically and economically more appropriate forms of levy are in place, such distortions may be attenuated by the possibility of retaining or introducing tolls andfor user charges for the use of motorways; in addition Member States should be allowed to levy charges for the use of bridges, tunnels and mountain passes;