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Recital 12

(12) Member States should be allowed, by means of tax incentives, to expedite the placing on the market of vehicles that satisfy the requirements adopted at Community level, provided that such incentives comply with the provisions of the Treaty and satisfy certain conditions intended to prevent distortion of the internal market. This Directive does not affect the right of the Member States to include emissions of pollutants and other substances in the basis for calculating road traffic taxes on motor vehicles.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.