Projektas XXXX XX XX Nr Official translation REPUBLIC OF LITHUANIA LAW AMENDING THE LAW ON THE FINANCING OF ROAD MAINTENANCE AND DEVELOPMENT PROGRAMME 12 October 2000 No. VIII-2032 Vilnius (New version of 9 November 2004 No. IX-2546) Article 1. Revised Version of the Law of the Republic of Lithuania on the Financing of Road Maintenance and Development Programme The Law of the Republic of Lithuania on the Financing of Road Maintenance and Development Programme shall be amended and set forth to read as follows: “Law of the Republic of Lithuania on the Financing of Road Maintenance and Development Programme Article 1. Purpose of the Law 1. This Law establishes the sources and procedure for financing the Road Maintenance and Development Programme. 2. The provisions of the Law have been harmonised with the legal acts of the European Union as listed in Annex 6 of the Law. 3. The purpose of the Law is to accumulate and use funds for the expansion and modernisation of the road network and ensuring the operation of the network Article 2. Definitions 1. “Roads of the highest category” means the main road network (main and national roads). 2. “Gross weight” means the maximum authorised weight of a laden vehicle, as indicated in the vehicle registration document. 3. “Road owner” means the state, municipality, legal or natural person who owns the road by the right of ownership. 4. “Road manager” means the person who manages, uses and disposes of the road in trust of property or on another legal basis. 5. “Road Maintenance and Development Programme” (hereinafter referred to as the “Programme”) means a special programme approved according to the procedure established by the Law on the Budget Structure. The Government of the Republic of Lithuania or an institution authorised by it shall be in charge of the Programme financing and administration. 6. “User” means a person who directly or indirectly uses roads and their structures. 7. “User charges” means charges of the set amount payable by owners or users of vehicles for the use of roads and their structures. 8. “Programme financing account” means a State Budget (Treasury) account where funds for the financing of the Programme are accumulated. 9. “Public establishments of social care” means public establishments providing social services to persons of different age and social groups who are in need of social assistance of different types and forms. 10. “Vehicle” means a vehicle or their combination designed for transportation of people and (
- or)cargoes by road. 11. “Owner of a vehicle” means a person who owns a vehicle by the right of ownership. 12. “User of a vehicle” means a person who possesses or uses a vehicle on the basis of ownership, trust, rent, loan for use or any other legitimate basis. A natural person who drives a vehicle of the user of such vehicle shall not be considered as the user of vehicle. 13. “Activities” means commercial or production activities of any type, the aim of which is to receive and/or earn income or any other economic benefit. 14. “Agricultural entity” means a person registered according to the procedure established by the laws or other legal acts and engaged in agricultural activities. 15. Other definitions used in this Law shall be interpreted in line with their definition in the Law on Roads. Article 3. Sources of Programme Financing The sources of the Programme financing shall be as follows: 1) deductions from the income; 2) a certain share of the revenue from the excise duty received from the sale of petrol and diesel fuel as well as energy products which are produced from materials of biological origin or contain their supplements and are intended for the use as motor fuel; 3) revenue from the excise duty received from the sale of liquefied petroleum gas intended for use as motor fuel; 4) taxes levied on the commercial vehicles registered in the Republic of Lithuania; 5) user charges payable by the owners or users of vehicles registered in the Republic of Lithuania, foreign states, including the Member States of the European Union; 6) taxes levied for using roads on vehicles (vehicle combinations) registered in the Republic of Lithuania and foreign states, including the Member States of the European Union, the dimensions whereof, when laden or unladen, exceed those authorised or when the maximum authorised axle load or maximum authorised gross weight of the vehicle (vehicle combination) is exceeded; 7) charges levied for the restriction of traffic; 8) targeted funds of legal, natural persons and foreign states. Article 4. Deductions from Income 1. Deductions from income shall be paid by legal persons, except for non-profit legal persons, who shall pay into the Programme Financing Account the deductions, in the amount specified in Annex 1 to this Law, from the income received for sold goods or rendered services, as well as for sold tangible and intangible fixed assets, securities, financial derivatives and interest income. This income shall be recognised on the basis of the same accounting principles for recognition of income that are used for assessing profit tax in line with the provisions of the Law on Profits Tax. When deductions from income into the Programme Financing Account are assessed, the following peculiarities shall be taken into account: 1) in the case of income from construction activities, the deductions into the Programme Financing Account shall be made from the income received for construction and installation works executed by legal persons themselves; 2) in the case of income from mediation activities, the deductions into the Programme Financing Account shall be made from the remuneration calculated on the basis of the contract and (
- or)specified in the accounting documents; 3) in the case of income from commission trade, the deductions into the Programme Financing Account shall be made from the commission amount calculated on the basis of the contract and (
- or)fixed in the documents; 4) in the case of sales of tangible and intangible fixed assets, securities and financial derivatives, the deductions into the Programme Financing Account shall be paid from the gain on the assets value, calculated according to the procedure established in the Law on Profits Tax; 5) in the case of income from leasing (financial lease), the deductions into the Programme Financing Account shall be made from the interest income; 6) in the case of income from gaming activities organised according to the Gaming Law, the deductions into the Programme Financing Account shall be made from the gaming proceeds. 2. Deductions of the amounts specified in subparagraphs 2 and 3 of Annex 1 to this Law shall be paid into the Programme Financing Account by legal persons whose income from the activities referred to in the above subparagraphs (including public catering activities) accounts for over 50% of income (inclusively). Legal persons whose income from the activities specified in subparagraphs 2 and 3 of Annex 1 to this Law (including public catering activities) accounts for less than 50% of the total income as well as all other legal persons shall pay deductions in the amount specified in subparagraph 1 of Annex 1 to this Law. 3. Payers shall themselves calculate the amount of deductions from the income received every month and pay the amount into the Programme Financing Account “Road Programme - Deductions from Income” by the 25th day of the next month. 4. The payers who have violated the procedure for calculating deductions from income and payment of the amounts due into the Programme Financing Account shall be subject to financial penalties and surcharges for late payment, calculated under the Law on Tax Administration. 5. By 1 March, the payers must file with the County State Tax Inspectorate a declaration of the preceding year’s deductions into the Programme Financing Account. The central tax administrator shall establish the form of the declaration and the manner of its completion. 6. The following entities shall be exempt from the payment of deductions from income into the Programme Financing Account: 1) agricultural entities whose taxable profit is subject to the zero profit tax tariff, in line with the provisions of the Law on Profits Tax; 2) unions of people in the creative professions (architects, scientists, artists, designers, photo-artists, composers, filmmakers, writers, folk artists, theatre actors and directors, journalists), their enterprises and organisations using at least 50% of their profit for the needs of their respective organisations, specified in the organisation regulations; 3) enterprises in which at least 50% of employees are employees with limited capacity for work and who receive income only from the sale of their own products; 4) budgetary institutions, state and municipal institutions, agencies, services or organisations; 5) multi-occupancy dwelling owners associations; 6) enterprises registered and functioning in free economic zones; 7) state and municipal public establishments of health care; 8) public establishments of social care; 9) pre-school institutions; 10) the Bank of Lithuania. 7. The procedure for the payment, calculation and control of deductions from income as well as the amounts thereof shall be laid down by the Government, without exceeding the maximum amounts specified in Annex 1 to this Law. Article 5. Share of Revenue from Excise Duty Received from Sales of Petrol, Diesel Fuel and Energy Products which are Produced from Materials of Biological Origin or Contain their Supplements and are Intended for Use as Motor Fuel, and Revenue from Excise Duty for the Sold Liquefied Petroleum Gas Intended for Use as Motor Fuel 1. From 1 January 2005, 40% of the revenue from the excise duty received from sales of petrol, diesel fuel and energy products which are produced from materials of biological origin or contain their supplements and are intended for use as motor fuel, shall be transferred to the Programme Financing Account; the share shall increase to 50% as from 1 May 2005 and to 60% as from 1 January 2006. 2. 100% of revenue from excise duty for the sold liquefied petroleum gas intended for use as motor fuel shall be transferred into the Programme Financing Account. 3. Every month the Ministry of Finance shall by the 25th day of the next month transfer into the Programme Financing Account the amounts deducted from the revenue from excise duties. Article 6. Taxes Imposed on Heavy Goods Vehicles Registered in the Republic of Lithuania 1. The marginal rates of annual taxes for heavy goods vehicles registered in the Republic of Lithuania imposed on vehicle owners or users are set in Annex 2 to this Law. 2. The procedure for the tax payment, administration and control as well as its rates, shall be established by the Government without exceeding the marginal rates specified in Annex 2 to this Law. 3. The taxes shall be paid into the Programme Financing Account before the vehicle undergoes the state roadworthiness test. 4. The following vehicles shall be exempt from the tax: 1) vehicles belonging to the Ministry of the Interior and institutions under this Ministry that have been attributed to combat, combat-training, training, drilling and transport groups; 2) vehicles fitted for people with disabilities, which belong to municipal institutions and non-governmental organisations of people with disabilities. Article 7. User Charge Payable by the Owners or Users of Vehicles Registered in the Republic of Lithuania and Foreign States, including the Member States of the European Union 1. Owners or users of vehicles registered in the Republic of Lithuania and foreign states, including the Member States of the European Union, shall pay the user charge for driving on the roads of the highest category (main and national roads). The user charge shall not be paid for driving on regional roads of national significance and on roads of local significance. 2. The amounts of the user charge payable by the owners or users of vehicles (hereinafter referred to as the “user charge”), not exceeding the marginal rates set in Annex 3 to this Law, as well as the procedure for the payment, calculation and control of the user charge shall be laid down by the Government. 3. The following vehicles shall be exempt from the user charge: 1) vehicles belonging to the Ministry of the Interior and institutions under the Ministry that have been attributed to combat, combat-training, training, drilling and transport groups, as well as vehicles of municipal fire prevention services; 2) vehicles fitted for people with disabilities, which belong to municipal institutions and non-governmental organisations of people with disabilities; 3) ambulance and resuscitation vehicles of health care institutions; 4) vehicles (buses) fitted for transporting pupils (children), which belong to municipality educational establishments and (
- or)companies controlled by municipalities; 5) vehicles used for road maintenance works; 6) vehicles registered in foreign states, which travel to eliminate the consequences of natural calamities or traffic accidents, or carry charity and humanitarian aid consignments; also vehicles, which are part of the military defence systems of foreign states; 7) regular route passenger vehicles of the local (city, suburban) transport network. Article 8. Taxes Levied for Using Roads on Vehicles (Vehicle Combinations) Registered in the Republic of Lithuania and Foreign States, Including the Member States of the European Union, the Dimensions whereof, when Laden or Unladen, Exceed those Authorised, and (
- or)when the Maximum Authorised Axle (Group of Axels) Load and (
- or)Maximum Authorised Gross Weight of the Vehicle (Vehicle Combination) are Exceeded 1. The use of roads of national and local significance by vehicles (vehicle combinations), the dimensions whereof, when laden or unladen, exceed those authorised, and (
- or)when the maximum authorised axle (group of axels) load and (
- or)maximum authorised gross weight of the vehicle are exceeded, shall be permitted only upon agreement thereof with the road owner and with his authorisation. Authorisations for the use of roads of national significance shall be issued according to the procedure established by the Ministry of Transport and Communications; authorisations for the use of roads of local significance – according to the procedure established by municipalities, upon payment of the charge of a specified amount for the use of roads by bulky vehicles and (
- or)heavy goods vehicles. The Government shall set the amount of the charge within the marginal rates fixed in Annex 4 to this Law, and the Ministry of Transport and Communications shall lay down the procedure for the payment, administrating and control of the charge. A decision on the charge and the rate of the charge for the use of inland roads of local significance may be made by agreement between the parties based on the principles laid down in the Civil Code. 2. Vehicles belonging to the Ministry of the Interior and institutions under the Ministry that have been attributed to combat, combat-training, training, drilling and transport groups and vehicles belonging to the military defence systems of foreign states, the dimensions and (
- or)axle (group of axles) load whereof exceed those authorised and (
- or)the maximum authorised gross weight of the vehicle (vehicle combination) is exceeded shall be exempt from the charge. The routes taken by the said vehicles must be co-ordinated with the road owners. Article 9. Other Sources of Programme Financing 1. The rates of charge for the restriction of traffic on the main roads, roads of national and regional significance for performing various works on the road, road lanes or in the road protection areas, and for organising various mass events (e.g. sports and others), when traffic is restricted or cancelled, shall be established in Annex 5 to the Law. The procedure for the payment, administration and control of such charge shall be established by the Ministry of Transport and Communications. In the case when the performed road works are covered with funds of the Programme Financing or when irrigation systems in the road protection areas are constructed, reconstructed or repaired without destroying the road foundation and (
- or)other road structures, the charge for restricting traffic on the roads of national significance shall not be imposed. 2. Targeted funds transmitted by natural or legal persons and foreign states may be transferred to the Programme Financing account. Article 10. Use of the Programme Financing Resources 1. The Programme financing resources shall be used for the following purposes: designing, constructing, building, modernising, reconstructing, stock-taking and maintaining roads, bridges, viaducts, scaffold bridges, tunnels, and production and service road buildings; purchasing road machinery, technology, vehicles and other capital goods; carrying out examination of roads and bridges; state monitoring of special construction requirements; covering the costs of land allotted, buildings and other construction works to be moved or pulled down, as well as the costs of plants and farming land; creating road information systems; developing road infrastructure; cooperating with foreign states; drafting legal acts and regulations; covering maintenance expenses of the institutions responsible for the roads of national significance and procurement of control equipment; repaying loans and paying interest; tax administrating and controlling tax collection; preserving the properties of historical road heritage, implementing traffic safety programmes and related measures as well as financing other needs of the road sector. 2. The Government shall lay down the procedure for using the Programme financing resources and designate the institutions for implementing this Law. The implementation of this Law shall be controlled by the permanent Commission for the Road Maintenance and Development Programme. The Government shall approve the composition and regulations of the Commission. 3. The Programme financing resources shall be used on the basis of the annual estimate of funds approved by the Government. The annual estimate of funds shall include a provision for a reserve of up to 5% of the Programme financing resources with a view to financing road-related public needs. 4. The annual estimates shall contain provisions for the use 20% of the Programme financing resources by the state and municipalities for building, repair and maintenance of roads of local significance (streets) and ensuring safe traffic conditions. 5. In line with the procedure established by the Government, the Programme financing resources shall be used for compensating the expenses of free ferriage of the following vehicles and persons through the Klaipėda State Seaport Water Area to/from the Curonian Spit: persons with disabilities and specially fitted vehicles they drive; ambulance and resuscitation vehicles on official business; officers of fire-preventions services, police, state border security, civil safety, road maintenance, airport security services, prosecutors’ offices, customs and inspections, civil servants and employees of the Municipality of Klaipėda City performing their official functions in the Smiltynė part of Klaipėda City; also other state officials listed in the regulations of the procedure laid down by the Government as well as their vehicles; coaches and regular route buses of local (city) transport network, bicycles, tank trucks transporting fuel to the Curonian Spit; vehicles and employees of legal persons with registered offices in the Curonian Spit; vehicles and employees of the undertakings of the Municipality of Klaipėda City performing works in the Smiltynė part of Klaipėda City, persons with declared place of residence in the town of Neringa and Smiltynė part of Klaipėda City and their vehicles. The Programme financing resources shall also be used in the manner prescribed by the Government for the compensation of the expenses related to free transportation of Šilutė district residents and their vehicles over the flooded stretch of the Šilutė-Rusnė road. Article 11. Guarantees of Programme Financing 1. Revenue and expenditure of the Programme financing shall be planned in the State Budget in compliance with the principles of special programme financing laid down in the Law on the Structure of the Budget. 2. The Programme financing resources shall not be used for financing other public needs which are not provided for in Article 10 of this Law. Annex 1 of the Republic of Lithuania Law on the Financing of Road Maintenance and Development Programme Maximum amounts of deductions from income into the Programme Financing Account The following entities shall pay the maximum deductions from income into the Programme Financing Account: 1) legal persons, except credit institutions and those engaged in trade activities, sales of liquefied petroleum gas intended for use as motor fuel — up to 0.5% of their income; 2) legal persons engaged in trade activities — up to 0.3% of their income; 3) legal persons engaged in sales of liquefied petroleum gas intended for use as motor fuel — up to 0.1% of their income; 4) credit institutions, except for the Bank of Lithuania — up to 1% of income received from margin and other services. Annex 2 of the Republic of Lithuania Law on the Financing of Road Maintenance and Development Programme MaRGINAL tax rates imposed on HEAVY GOODS vehicles registered in the Republic of Lithuania The marginal rates of the annual tax on heavy goods vehicles registered in the Republic of Lithuania, imposed on vehicle owners or users: Type of Vehicle Marginal rates (in LTL) Heavy goods vehicles of categories N2/N3, including trailers, and semi trailers of class O4 Gross weight from 12 tonnes (inclusively) to 15 tonnes* 300–620 Gross weight from 12 tonnes (inclusively) to 15 tonnes** 440–880 Gross weight from 15 tonnes (inclusively) to 23 tonnes* 440–1040 Gross weight from 15 tonnes (inclusively) to 23 tonnes** 990–1980 Gross weight from 23 tonnes (inclusively) to 29 tonnes* 820–1640 Gross weight from 23 tonnes (inclusively) to 29 tonnes** 1300–2600 Gross weight from 29 tonnes (inclusively) to 33 tonnes* 1300–2600 Gross weight from 29 tonnes (inclusively) to 33 tonnes** 1930–3870 Gross weight from 33 tonnes (inclusively) to 40 tonnes* 1850–3700 Gross weight from 33 tonnes (inclusively) to 40 tonnes** 2540–5080 Combination of heavy goods vehicle - N3O4 from 40 tonnes (inclusively) to 44 tonnes of gross weight in case of transporting 40-feet containers (produced in line with ISO standards) by means of a three-axle prime mover with two-axle or three-axle semi-trailers * 2260–4520 ** 3340–6690 * - In case of an axle (group of axles) with pneumatic suspension bracket ** - in case of another system of axle (group of axles) suspension brackets Annex 3 of the Republic of Lithuania Law on the Financing of Road Maintenance and Development Programme MARGINAL rates of user charge payable by the owners or USERS of vehicles registered in the Republic of Lithuania and foreign states, including the member states OF THE European Union 1. The marginal rates of the user charge payable by the owners or managers of vehicles registered in the Republic of Lithuania and foreign states, including the Member States of European Union, shall be as follows: Type, category, class and group of vehicles marginal rates (in LTL) annual rate limits monthly rate limits weekly rate limits daily rate limits Buses and coaches M2 A vehicle with more than 8 passenger seats and 1 seat for the driver with the gross weight not exceeding 5 tonnes 500–1800 100–200 50–80 20–27 M3 A B A vehicle with more than 8 passenger seats and 1 seat for the driver with the gross weight exceeding 5 tonnes, but with the number of seats no higher than 22 (excluding the driver) 600–1800 150–300 60–140 20–27 M3 I-III A vehicle which can hold over 22 passengers, excluding the driver 700–2600 160–320 80–160 20–27 Annex 3 - continued Type, category, class and group of vehicles Marginal rates (in LTL) annual rate limits monthly rate limits weekly rate limits daily rate limits Heavy goods vehicles (including trailers and semi-trailers) and their combinations N1 O2 Gross weight up to 3.5 tonnes (inclusively) 600–1800 100–200 50–80 20–27 N2 O3–O4 Gross weight from 3.5 tonnes to 12 tonnes (inclusively) 700–2400 160–400 80–170 20–27 N3 O4 Gross weight from 12 tonnes to 40 tonnes (inclusively), and up to 44 tonnes of gross weight in case of transporting 40-feet containers (produced in line with ISO standards) by means of a three-axle prime mover with two-axle or three-axle semi-trailer 800–3600 170–400 90–170 20–27 N1–N3 O2–O4 Agricultural entities owning vehicles of gross weight up to 16 tonnes (inclusively) 300–1200 80–200 40–80 20–27 Special vehicles Designed for execution of specific work functions, but not transportation of goods 300–1200 80–200 40–80 20–27 2. The special vehicles designed for execution of specific tasks shall be as follows: 1) vehicle-mounted cranes; 2) vehicle hoists; 3) vehicles with drilling equipment; 4) vehicles with laboratory equipment; 5) mobile technical assistance workshops; 6) mobile shops; 7) mobile TV stations; 8) mobile radio stations; 9) mobile cinemas, exhibitions, libraries; 10) gully emptiers; 11) road-sweeping vehicles; 12) vehicles for refuse and refuse-collection vehicles; 13) vehicles used exclusively in quarries; 14) vehicles used exclusively in airports; 15) driving schools vehicles; 16) excavators, bulldozers; 17) other vehicles designed for special works and technological processes. 3. Road vehicles (dumpers, concrete mixers, oil-tankers, petrol-tankers and other), which are intended for cargo carriage according to their construction and equipment, shall be attributed to the category of heavy goods vehicles. Annex 4 of the Republic of Lithuania Law on the Financing of Road Maintenance and Development Programme I. MARGINAL rates of charge for using roads on vehicles (vehicle combinations) registered in the Republic of Lithuania and foreign states, including the MEMBER STATES OF THE European Union, the dimensions whereof, when ladeN or unladeN exceed those authorised Authorised dimensions exceeded by (in
- cm)Marginal rates (in LTL) height width length single, 10 km monthly annual in the municipal territory in the territory of the country in the municipal territory in the territory of the country 10–20 5.0–6.0 233–280 583–642 1165–1400 2915–3210 11–20 21–40 101–200 6.1–7.0 285–327 712–817 1425–1635 3560–4085 21–30 41–60 201–300 7.1–7.5 331–350 828–875 1659–1750 4140–4375 31–40 61–80 301–400 7.6–8.0 355–373 887–933 1775–1865 4435–4665 41–50 81–100 401–500 8.1–8.5 378–397 945–992 1890–1985 4725–4960 > 50 > 100 > 500 12.0–14.0 560–653 1400–1633 2800–3265 7000–8165 If the maximum dimensions of a vehicle (or their combination) as indicated in the table are exceeded, i.e. if the vehicle raises serious danger for safe traffic, the charge shall be calculated on the basis of the maximum rates for exceeding of each respective dimension, i.e. for each 10 cm of exceeded height, each 10 cm of exceeded width, and each 1 m of exceeded length, the maximum rates shall be multiplied by 1.5. In all cases, if two or all three dimensions are exceeded, the charge shall be fixed by summing up the charges given in the table for exceeding separate dimensions. If the dimensions of a vehicle (or vehicle combination) exceed the maximum dimensions given in the table, a separate authorisation should be obtained; when delivering the said authorisation, an additional charge shall be imposed for drafting the route, i.e. the value of works which must be performed to enable the vehicle (or vehicle combination) in question to follow the route indicated in the authorisation is calculated. Annex 4 - continued II. MARGINAL rates of charges for using roads on vehicles (vehicle combinations) registered in the Republic of Lithuania and foreign states, including the member STATES OF THE European Union, when the maximum authorised axle load and (
- or)authorised gross weight are exceeded The authorised axle load is exceeded by (in tonnes) Marginal rates (in LTL) single 10 km monthly in the municipal territory in the territory of the country 0.6–1.0 2.40–3.36 168–235 420–588 1.1–1.5 4.80–5.28 336–370 840–924 1.6–2.0 6.72–7.68 470–538 1176–1344 2.1–3.0 12.00–13.32 840–932 2100–2331 3.1–4.0 19.20–21.60 1344–1512 3360–3780 4.1–5.0 26.40–31.20 – – 5.1–6.0 33.60–38.40 – – 6.1–7.0 40.80–45.60 – – 7.1-8.0 inclusively 48.00–55.20 – – 1. If the maximum authorised axle load per driving axle with twin wheels of 11.5 tonnes is exceeded, the vehicle (vehicle combination) shall be allowed, following payment of a respective charge, to drive only on the roads indicated in the list of roads adopted by the institution issuing authorisations. 2. If the gross weight of a vehicle (vehicle combination) exceeds the maximum authorised gross weight (40 tonnes, or 44 tonnes in case of transporting 40-feet containers produced in line with ISO standards by means of a three-axle prime mover with two-axle or three-axle semi-trailers), the marginal rates of the charge shall be fixed in line with paragraph 3 of this Annex. 3. 40-feet containers produced in line with ISO standards shall be permitted to be transported by means of a three-axle prime mover with two-axle or three-axle semi-trailers only on the main roads. An authorisation of the owner of the road shall be obligatory for transporting such containers on other roads. 4. When the factual axle load and the factual weight of the vehicle (vehicle combination) exceed the maximum authorised, the higher rate of the charge shall be applied. Annex 4 - continued III. MARGINAL RATES OF CHARGE FOR USING ROADS ON VEHICLES (VEHICLE COMBINATIONS) REGISTERED IN THE REPUBLIC OF LITHUANIA AND FOREIGN STATES, INCLUDING THE MEMBER STATES OF THE EUROPEAN UNION, WHEN THE MAXIMUM AUTHORISED GROSS WEIGHT IS EXCEEDED 1. If the gross weight of a vehicle (vehicle combination) exceeds the maximum authorised gross weight (40 tonnes, or 44 tonnes in case of transporting 40-feet containers produced in line with ISO standards), the charge paid shall follow the marginal rates as indicated below: The authorised gross weight exceeded by (in tonnes) Single marginal rates for every tonne of excess, LTL per 10 km up to 10.0 3.00–3.50 11.0–20.0 3.50–4.00 21.0–40.0 4.00–4.50 >40 5.00–6.00 2. 40-feet containers produced in line with ISO standards shall be permitted to be transported by means of three-axle prime mover with two-axle or three-axle semi-trailers only by main roads. An authorisation of the owner of the road shall be obligatory for transporting such containers by other roads. 3. When the factual axle load and the factual gross weight of the vehicle (vehicle combination) exceed the maximum authorised, the higher charge rate shall be applied. Annex 5 of the Republic of Lithuania Law on the Financing of Road Maintenance and Development Programme charge levied for restrictions of traffic 1. The charge levied for restriction of traffic shall be as follows: No. Type of works Rates (in LTL) Roads of national significance Main roads National roads Regional roads 1. For performance of various works on a road lane with the asphalt concrete (cement concrete) pavement for up to three days inclusively, without destroying the carriageway 279 203 128 2. For performance of various works on a road lane with the gravel pavement for up to three days inclusively, without destroying the carriageway – 20 10 3. For performance of various works on the carriageway involving destruction of the asphalt concrete (cement concrete) pavement, for up to three days inclusively, and when the road is closed fully and the traffic is directed to other roads, or a detour around the closed stretch is established 3500 2550 1600 4. For performance of various works on the carriageway for up to three days inclusively involving destruction of the gravel pavement, and when the road is closed fully and the traffic is directed to other roads or a detour around the closed stretch is established – 260 260 5. For performance of various works on the carriageway for up to three days inclusively, involving destruction of the asphalt concrete (cement concrete) pavement, and when the road is partially closed (speed is restricted) 875 638 400 6. For performance of various works on the carriageway for up to three days inclusively, involving destruction of the gravel pavement, and when the road is partially closed (speed is restricted) – 82 82 Annex 5 - continued No. Type of works Rates (in LTL) Roads of national significance Main roads National roads Regional roads 7. Preparation of the route in case of various public, sports events and other cases, when the road is closed or vehicle traffic is restricted (for 1 day per 1 km of road or up to 1 day for 1 place) 1000 600 120 8. When engineering communications are laid, materials or equipment are stored in the road lane, but not on the carriageway (1 day per 1 km or 1 day per 1 place) 100 50 25 9. When the road is fully closed with the traffic directed through detours to other roads (1 day per 1 km of the circuit) – 10 20 2. When the duration of works referred to in lines 1 to 6 of the table above is extended, the charge for restrictions of traffic shall be increased by 5% for every other three days. 3. If the works indicated in the table are not completed by the indicated time and 3.1. they are extended up to 9 days – the charge shall be increased 3 times; 3.2. they are extended up to 1 month – the charge shall be increased 6 times; 3.3. they are extended for over 1 month – the charge shall be increased 10 times. 4. The charge for performance of various works shall be increased twice if the works are performed as follows: 4.1. on the carriageway with four and more lanes; 4.2. on the carriageway of the roads of national significance located in residential areas, when these works are related to destroying the road pavement, from 1 November to 1 May; 4.3. on the carriageway of roads, when the asphalt concrete pavement was laid less than 5 years ago. Annex 6 of the Republic of Lithuania Law on the Financing of Road Maintenance and Development Programme IMPLEMENTED EU LEGAL ACTS 1. Council Directive 96/53/EC of 25 July 1996 laying down for certain road vehicles circulating within the Community the maximum authorized dimensions in national and international traffic and the maximum authorized weights in international traffic. 2. Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures. 3. Directive 2002/7/EC of the European Parliament and of the Council of 18 February 2002 amending Council Directive 96/53/EC laying down for certain road vehicles circulating within the Community the maximum authorised dimensions in national and international traffic and the maximum authorised weights in international traffic.” Article 2. Entry into Force of the Law 1. This Law shall enter into force on 1 January 2005. 2. Article 4 of this Law and Annex 1 of the Law shall become invalid as from 1 July 2005. The payers of income deductions shall pay the deductions from the income of June 2005 into the Programme Financing Account “Road Programme – Deductions from the Income” by 25 July 2005 and shall file the declarations for January-June 2005 with the County State Tax Inspectorate by 1 September 2005. I promulgate this Law passed by the Seimas of the Republic of Lithuania. PRESIDENT OF THE REPUBLIC VALDAS ADAMKUS