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Generators of Hope: Delivering energy equipment to Ukraine for the winter ahead
On 23 November 2022, the European Parliament partnered with Eurocities to launch the 'Generators of Hope' campaign in order to provide Ukraine with energy equipment for the winter. Russian attacks on civilian infrastructure temporarily left around 10 million Ukrainians without electricity, while temperatures have already dropped below zero. The campaign will facilitate city-to-city donations of power generators, transformers and other devices, sent with the logistical support of the EU Civil Protection ...
Revision of the Energy Taxation Directive: Fit for 55 package
The revision of the Energy Taxation Directive (ETD) is part of the 'fit for 55' package. The current ETD (Directive 2003/96/EC) is outdated and out of sync with the EU's climate and energy objectives. It favours the use of fossil fuels and no longer contributes to the proper functioning of the internal market. The aspects of energy taxation requiring most urgent revision are the level and structure of minimum rates, replacement of the volume-based approach to energy taxation with one based on energy ...
Review of the Energy Taxation Directive
Under the European Green Deal, the EU signed up for the transition to a modern, resource-efficient and competitive economy with no net emissions of greenhouse gases in 2050 and economic growth decoupled from resource use. As a medium target towards the 'net zero' long-term goal, the EU committed to at least 55% GHG emission reductions by 2030. Well-designed energy taxation can play a direct role in steering a successful energy transition. However, as this briefing shows, Council Directive 2003/96 ...
General arrangements for excise duty
To ensure proper functioning of the internal market, Directive 2008/118/EC and related pieces of EU law seek harmonisation of the general conditions for charging excise duty on alcohol, tobacco and energy products. Disparities in the application of these rules can result in tax-induced movements of goods, loss of revenue and fraud. The REFIT initiative on general arrangements for excise duty, announced in the Commission's work programme for 2018, intends to further harmonise and simplify provisions ...
Nepřímé daně
K nepřímým daním se řadí daň z přidané hodnoty (DPH) a spotřební daň z alkoholu, tabáku a energie. Společný systém daně z přidané hodnoty se obecně vztahuje na zboží a služby, jež jsou nakupovány a prodávány za účelem využití či spotřeby v EU. Spotřební daní je zatížen prodej či používání specifických produktů. Legislativní činnost EU má za cíl koordinovat a sbližovat právní předpisy týkající se DPH a harmonizovat spotřební daně z alkoholu, tabáku a energie za účelem řádného fungování vnitřního trhu ...