The European Commission has issued its reasoned opinion to the UK, continuing the infringement proceedings begun in 2016 against the HGV road user levy. The UK has two months to respond before the Commission considers a referral to the CJEU.
The Commission views the levy introduced for heavy goods vehicles by the UK in 2014 to be a tax which can be charged solely by the member state of registration. The Commission also considers that this levy discriminates foreign hauliers against UK hauliers which are compensated through a reduction on the annual tax paid of vehicles registered in the UK.
The Commission began infringement proceedings with an initial letter of formal notice in April 2016, followed by an additional letter in October 2019.
As set out in the Withdrawal Agreement, EU law continues to apply in full to the UK for the duration of the transition period. In particular, the UK remains subject to the EU’s enforcement mechanisms, such as infringement procedures.
The European Commission has issued its reasoned opinion to the UK, continuing the infringement proceedings begun in 2016 against the HGV road user levy. The UK has two months to respond before the Commission considers a referral to the CJEU.
The Commission views the levy introduced for heavy goods vehicles by the UK in 2014 to be a tax which can be charged solely by the member state of registration. The Commission also considers that this levy discriminates foreign hauliers against UK hauliers which are compensated through a reduction on the annual tax paid of vehicles registered in the UK.
The Commission began infringement proceedings with an initial letter of formal notice in April 2016, followed by an additional letter in October 2019.
As set out in the Withdrawal Agreement, EU law continues to apply in full to the UK for the duration of the transition period. In particular, the UK remains subject to the EU’s enforcement mechanisms, such as infringement procedures.
