(10) The possibility for Member States to fix a reduced rate on gas oil for commercial purposes below the national level in force on 1 January 2003, when introducing or applying a system of road user charges which results in a broadly equivalent overall tax burden, should be extended.
In particular, the Eurovignette directive (directive 1999/62/EC) has been amended by the directive 2006/38/EC, which introduced a new definition of heavy goods vehicles (vehicles with weight of over 3,5 tonnes) and replaced the previous-one (vehicles with weight of over 7,5 tonnes).