Whatever the structure of the taxes referred to in Article 3, Member States shall set the rates so as to ensure that the tax rate for each vehicle category or subcategory referred to in Annex I is not lower than the minimum laid down in that Annex.
Ne glede na strukturo davkov iz člena 3 določijo države članice stopnje tako, da zagotovijo, da davčna stopnja za vsako kategorijo ali podkategorijo vozil, navedeno v Prilogi I, ni nižja od najnižje stopnje, ki je določena v navedeni prilogi.