Heavy goods vehicle tax in Alsace: modulation by Euro or CO2 classes and infrastructure charge that can be zero for the cleanest class

Article 59 of the 2026 Finance Act amends the tax on the use of certain roads by heavy goods vehicles (eco-contribution considered by the European Collectivity of Alsace and the Grand Est region, the only authorities concerned according to the impact assessment). From 1 January 2027, the infrastructure charge is modulated either by Euro classes (with at most a twofold gap) or by CO2 emission classes; in the latter case the minimum charge for the cleanest class falls from 25% to 0% of the class 1 charge. The competent authority may waive modulation in certain cases after notifying the European Commission. Sector exemptions are revised and late-payment interest replaces the flat surcharge. Two provisions of section III were struck down by the Constitutional Council.