No L 279/32 Official Journal of the European Communities 12. 11. 93 (Acts whose publication is not obligatory) COUNCIL 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 charges for the use of certain infrastructures THE COUNCIL OF THE EUROPEAN COMMUNITIES, Haiting regard to the Treaty establishing the European Economic Community, and in particular Articles 75 and 99 thereof, Having regard to the proposal from the Commission ('), Having regard to the opinion of the European Par- - liament (3), Having regard to the opinion of the Economic and Social Committee (%), Whereas elimination of distortions of competition between transport undertakings in the Member States calls for both the harmonization of levy systems and the establishment of fair mechanisms for charging infrastruc- ture costs to hauliers; Whereas these objectives can be achieved only in stages ; Whereas a degree of harmonization of fuel excise duty has been achieved through adoption of Council Directives 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils (f) and () OJ No C 79, 26. 3. 1988, p. 8, OJ No C 75, 20. 3. 1991, p. 1 and OJ No C 311, 27. 11. 1992, p. 63. () OJ No C 158, 26. 6. 1989, p. 519, O] No C 150, 15. 6. 1992, p. 324 and OJ No C 21, 25. 1. 1993, p. 522. () O] No C 208, 8. 8. 1988, p. 32, OJ No C 159, 17. 6. 1991, p. 21 and O] No C 19, 25. 1.-1993, p. 74. () OJ No L 316, 31. 10. 1992, p. 12. 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils (%); Whereas under present circumstances the adjustment of national levy systems should be confined to commercial vehicles of more than a certain gross laden weight; Whereas for this purpose minimum rates should be set for the vehicle taxes currently applied by the Member States or any which might succeed them ; Whereas some Member States will have.to raise substanti- ally the level of vehicle tax currently applied ; whereas, to enable adjustments to be made progressively, provision should be made for a transitional period during which those Member States may apply reduced rates; Whereas certain local domestic transport operations with little impact on the Community transport market are at present subject to reduced rates of vehicle tax ; whereas, in order to ensure smooth transition, Member States should be authorized to lay down temporary derogations from minimum rates ; Whereas Member States should be permitted to apply reduced rates or exemptions in the case of vehicles whose use is not liable to affect the Community transport market ; Whereas, 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 ; Whereas existing distortions of competition cannot be eliminated solely by harmonizing taxes or excise duties but whereas, until technically and economically more () OJ No L 316, 31. 10. 1992, p. 19.