Energy Taxation Directive revision

E877516

The Energy Taxation Directive revision is an EU legislative proposal to modernize and align energy taxation with climate objectives, supporting emissions reductions and the green transition.

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Statements (41)

Predicate Object
instanceOf EU legislative proposal
climate policy instrument
tax policy reform
affects EU Member States’ energy tax systems
aimsTo align energy taxation with EU climate objectives
modernize EU rules on the taxation of energy products and electricity
support greenhouse gas emissions reductions
support the green transition in the European Union
alignedWith EU 2030 climate and energy targets
EU objective of climate neutrality by 2050
European Green Deal objectives NERFINISHED
appliesTo electricity
energy products
basedOn Energy Taxation Directive 2003/96/EC NERFINISHED
context EU green transition policies
reform of environmentally harmful subsidies in the EU
encourages shift away from fossil fuels
use of renewable energy sources through tax treatment
hasFullName Revision of the Energy Taxation Directive NERFINISHED
instrumentType directive revision
intendsTo encourage energy efficiency through tax incentives
improve functioning of the EU internal energy market
make energy taxation more consistent with the polluter-pays principle
legalBasis Treaty on the Functioning of the European Union
objective contribute to a fair and socially balanced green transition
ensure that energy tax rates reflect environmental performance of energy carriers
reduce distortions in energy taxation across Member States
policyArea climate change mitigation
energy taxation
environmental protection
internal market
proposedBy European Commission NERFINISHED
relatedTo EU climate and energy legislative package NERFINISHED
carbon pricing policies in the EU
requires unanimity in the Council for adoption
seeksTo promote cleaner energy sources through taxation
provide price signals consistent with EU decarbonisation pathways
reduce fossil fuel subsidies in the EU tax framework
remove outdated exemptions and reduced rates for fossil fuels
supports EU emissions reduction commitments under the Paris Agreement
targets greenhouse gas emissions from energy use

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Fit for 55 package includesInstrument Energy Taxation Directive revision