Directive 2003/96 / EC (Energy Tax Directive)

from Wikipedia, the free encyclopedia
European Union flag

Directive 2003/96 / EC

Title: Council Directive 2003/96 / EC of October 27, 2003 on the restructuring of the Community framework for the taxation of energy products and electricity
Designation:
(not official) 		Energy Tax Directive
Scope: EEA
Legal matter: Tax law
Basis: EC Treaty , in particular Article 93
Procedure overview: European Commission
European Parliament
IPEX Wiki
Come into effect: October 31, 2003
Replaces: Directive 92/81 / EEC , Directive 92/82 / EEC
To be
implemented in national law by: 		December 31, 2003
Reference: OJ L 283, October 31, 2003, pp. 51-70
Full text Consolidated version (not official)
basic version
The regulation must have been implemented in national law.
Please note the information on the current version of legal acts of the European Union !

The Directive 2003/96 / EC ( ETD , English energy taxation directive ) is an EU directive that the framework of the European Union on the taxation of electricity , fuels and most heating fuels sets. The directive is part of EU energy law ; its core component is the setting of minimum tax rates for all member states.

The directive is intended to ensure the functionality of the EU internal market for energy and to avoid distortions of competition caused by different tax systems. In addition, it should also contribute to a low-carbon, energy-efficient economy, i.e. develop a steering effect with the goal of environmental and climate protection .

To this end, it sets EU-wide minimum tax amounts for electricity and fuels, if these are used as fuel. The minimum tax amounts vary according to the type of fuel (petrol, kerosene, gas oil, liquid and natural gas) and how they are used. If they are used as heating fuel or if they are used, for example, in stationary engines, in agriculture or in construction machinery for public construction work, lower minimum amounts apply than if they are used as fuel. The member states have extensive freedom in structuring their taxes; the directive only requires that the total amount of indirect taxes excluding VAT should reach the minimum amounts.

The directive provides for a number of exceptions:

  • Lower taxes are allowed for commercial diesel.
  • For environmental and health reasons, tax exemptions and reductions may be granted.
  • Tax exemptions are possible for renewable energy sources and electricity for public transport.
  • Tax reductions are possible for energy-intensive companies.
  • Some energy-intensive sectors, such as the metal industry, as well as substances that can have various uses, for example both for heating and the production of chemical substances, are excluded from the directive.
  • There are also a number of special and transitional rules for many Member States.

Member States must largely exempt commercial aviation and shipping in Community marine waters from taxes. For domestic flights and flights between member states that have signed a separate agreement, the states may levy taxes below the minimum rate.

After ten years of negotiation, the directive replaced Directives 92/81 / EEC and 92/82 / EEC, which only harmonized mineral oil taxes. European primary law , which is the legal basis for the directive, requires a unanimous decision by the EU Council for tax law requirements . Unanimous resolutions are also required for changes to the directive. When it was introduced in 2004, most countries' tax rates were above the minimum tax rates. In 2008 the Council asked the Commission to come up with proposals on how the directive could be brought more in line with the Union's energy and climate objectives . In 2011, the Commission concluded that the directive was unsustainable and provided the wrong incentives. She proposed an amendment that would have geared the minimum rates to energy content and CO 2 emissions. However, the proposal met opposition in the Council from Luxembourg, Poland and, according to internal voices, also Germany. In 2015, the Commission removed the proposal from its work program.

In Germany, the Energy Tax Act and the Electricity Tax Act implement the Energy Tax Directive into national law. a. the coal tax law .

Web links

Individual evidence

  1. ↑ Official long title: Council Directive 2003/96 / EC of October 27, 2003 on the restructuring of the Community framework for the taxation of energy products and electricity. Published in the OJ. EU No. L 283, 51 on October 31, 2003.
  2. ↑ EU regulations on the taxation of energy products and electricity. In: Summaries of EU Legislation, EUR-Lex . Publications Office, 3 November 2010, accessed 13 October 2017 .
  3. ↑ Directive 92/81 / EEC
  4. ↑ Directive 92/82 / EEC
  5. ↑ Recital (1) of 2003/96 / EC.
  6. ↑ Article 113 Treaty on the Functioning of the European Union (ex Article 93 EC Treaty)
  7. ↑ European Commission (ed.): Communication from the Commission to the European Parliament, the Council and the European Economic and Social Commitee - Smarter energy taxation for the EU: proposal for a revision of the Energy Taxation Directive . COM (2011) 168/3, 2011 (English, europa.eu [PDF; 63 kB ]).
  8. ^ Mikael Skou Andersen: A Comment on “Reforming the EU Energy Tax Directive: Assessing the Options” . In: I. Parry, K. Pittel, H. Vollebergh (Eds.): Energy Tax and Regulatory Policy: Reform Priorities . 2017, ISBN 978-0-262-03639-9 (English).