Article 3
Member States may make provision for tax incentives only in respect of motor vehicles which comply with this Directive. Such incentives must comply with the provisions of the Treaty and, in addition, must meet the following conditions: - they must apply to all nationally-manufactured motor vehicles and all imported vehicles which are offered for sale on the market of a Member State and which meet, in advance, the requirements of this Directive due to be complied with in 1995, - they shall be terminated with effect from the mandatory application of the sound level values laid down in Article 2 (3) for new motor vehicles, - in respect of each type of motor vehicle, they must represent an amount substantially below the additional cost of the technical solutions introduced to ensure compliance with the established values and of their installation on the vehicle. The Commission must be informed in good time of plans to institute or change tax incentives as referred to in the first subparagraph. The Commission must give its consent before such incentives are put into effect and must, in particular, take into account the impact of such incentives on the internal market.