The taxation of energy products and electricity in the European Union is governed by the provisions ofrestructuring the EU framework for taxation of energy products and electricity.
For fuels, the structure of excise duties is harmonised across the EU . The rates themselves still differ from one Member State to the other. The Directive contains some derogations to the general rule of minimum rates in its Annexes II and III.
The Commission is currently examining a possible review of the Directive in view of aligning it to the energy and climate change goals of the Europe 2020 Strategy .