The Taxation of Energy

Išsami analizė 01-02-2003

This Briefing outlines the background to the proposals on the taxation of energy currently under discussion in the European Parliament and in ECOFIN. It recalls earlier debates on the harmonisation of excise duties on mineral oils and on a CO2 tax. It then summarises the Commission's proposals – and the progress made so far – on the overall taxation of energy; on the taxation of diesel fuel; and on the taxation of biofuels.