Выражение встречается в следующем контексте: The legislation included an escalating system of tax hikes amounting to a maximum of € 28 per cu.m per year for gasoline, and € 35 per cu.m per year for diesel.However, these increases are to be spread through each year, as they are linked to the government's regular adjustments of its maximum price levels (see above).
The escalating "ratchet" system calls for the conversion of 50% of any reduction to the official maximum price on motor fuels into increased excise duties.Inversely, extra VAT receipts can be used to reduce special excise taxes whenever the maximum price rises above € 1.10/liter for diesel and € 1,50/liter for gasoline, though this inverse system was suspended in October 2006 through the end of 2007 due to budget constraints, with excise duties left at € 0.592/liter for gasoline and € 0.318/liter for diesel.

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