The regulatory framework of the ECPL

The ECPL is part of a European, national and regional framework which defines, among other things, the vehicles covered, the taxable network, the calculation and payment arrangements, and the rules on enforcement and appeals.

Legal basis

European context

It is for the Candidates to provide a legal, technical and functional solution that complies in every respect with the applicable legal framework, both French and EU (Directive 1999/62/EC, as amended by Directive (EU) 2022/362), with which the Candidates are assumed to be fully familiar.

The “Eurovignette” Directive

The Eurovignette Directive lays down rules for the levying by Member States of tolls or user charges for the use of roads on the EU road network. In particular, it sets out how maximum rates are to be calculated and the parameters for varying those rates. It restates the rules on non-discrimination and defines the procedures for informing the European Commission.

The amendments to the Eurovignette Directive adopted in February 2022 have been transposed into French national law, in particular by Order No 2023-661 of 26 July 2023, issued pursuant to Article 137 of the Act of 22 August 2021 on combating climate change and strengthening resilience to its effects and Article 128 of the Finance Act for 2022 of 30 December 2021, the provisions of which falling within the domain of statute law have been codified in Articles L. 421-186 et seq. of the Code on Taxes on Goods and Services (CIBS), Articles L. 3333-11 et seq. of the General Code of Local Authorities (CGCT), Articles L. 119-14 et seq. of the Road Network Code (CVR) and Article L. 330-2 of the Highway Code. These provisions, together with the regulatory provisions adopted on their basis, constitute the “National Legal Framework”. The “Interoperability” Directive of 19 March 2019 aims to establish a European Electronic Toll Service (EETS) guaranteeing the interoperability of all electronic road toll systems in the European Union.

The “Interoperability” Directive – Directive 2019/520/EC

The principle laid down by this directive is that a user must be able to have a single subscription contract with an “EETS Provider” (“P-SET”) of their choice.

The EETS is an optional additional service for Subscribed Liable Parties, which may be offered to them by P-SETs. The Scheme must be fully compatible with this system.

National legal framework

The Region's power to introduce an Eco-contribution (legally a “tax on the use of certain roads in the public road domain by heavy goods vehicles”) derives from Order No 2023-661 of 26 July 2023, issued pursuant to Article 137 of the Act of 22 August 2021 on combating climate change and strengthening resilience to its effects and Article 128 of the Finance Act for 2022 of 30 December 2021 (the “Order”). The Order transposed the principles laid down by the Eurovignette Directive into the national law applicable to the Eco-contribution, while setting them out in more detail. The vast majority of its provisions have been codified in various codes, in particular:

  • In the Code on Taxes on Goods and Services (the “CIBS”), in Articles L421-186 et seq., which contains in particular the rules on taxation arrangements (the various possible components of the Eco-contribution and how they are set) and on exemptions;
  • In the General Code of Local Authorities (the “CGCT”), in Articles L. 3333-11 et seq. (applicable to départements, but to which Article L. 4332-8 refers for regions), which contains the rules applicable to the management, collection, enforcement and penalties of the Eco-contribution;
  • In the Road Network Code (the “CVR”), in Articles L119-14 et seq., which contains in particular the obligations regarding notification to the European Commission.