Factsheet: Energy Taxation Directive (Dir. 2003/96/EC)

Energy Taxation Directive (Dir. 2003/96/EC)

Key Information

Country/Region:

Full name of Instrument & Measure (English): 
Energy Taxation Directive - Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity
Description: 
The aim of the Directive was to reduce distortions of competition between Member States as a result of divergent rates of tax; reduce distortions of competition between mineral oils and the other energy products ; increase the incentive to use energy more efficiently; and allow Member States to offer companies tax incentives in return for specific undertakings to reduce emissions. The Directive is currently being reviewed. The aim is to restructure the way energy products and electricity are taxed to remove imbalances and take into account both their CO2 emissions and energy content. Being reviewed since 2011.
Goal/Aim: 
Regulate EU internal market (energy taxation) and allowing tax incentives for renewable energy.

Sector/Topic targeted:

Responsible Authority: 
DG Taxation and Customs Union

Status:

Year Instrument & Measure Started: 
2004