20The other paragraphs do not relate to taxes or relate only to co-contracting third country parties. First, since the provisions relating to tolls and custom duties are not of a fiscal nature, they do not come under Article 93 EC; nor do customs duties (and taxes with equivalent effect) come under Community fiscal law, but rather under legislation relating to the customs union; tolls are not taxes but rather constitute consideration for a service supplied to the user of road infrastructure (see to that effect Case C-276/97 Commission v France [2000] ECR I-6251, inter alia paragraphs 32, 35 and 36, and Case C-83/99 Commission v Spain [2001] ECR I-445, paragraph 11). Secondly, Article 8(5) of the agreements contains a commitment by the co-contracting third country parties not to subject to any special charges Member State lorries in transit the weight and dimensions of which do not exceed the limits in force in Hungary and Bulgaria and which conform to the provisions laid down in Council Directive 96/53/EC of 25 July 1996 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 (OJ 1996 L 235, p. 59).
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