About this consultation

Consultation period
12 March 2018 - 4 June 2018
Energy, Taxation

Consultation outcome

Individual contributions and a synopsis report summarising the results of all consultation activities linked to this initiative will be published on the consultation website of DG TAXUD.

Target group

Energy is used in virtually every sector of the economy and by households as well. The rules on energy taxation are complex in the sense that there are a variety of tax rates, depending on the use of the energy, coupled with a broad set of optional tax reduction and exemption schemes that make a big difference between the taxation of energy use in different economic sectors. Therefore a large number of interested parties is concerned.

These include in particular producers of and traders in energy products and electricity, consumers of electricity from different economic sectors (some energy intensive and some even out of the scope of the ETD), manufacturers of means of transport, transport service suppliers, public authorities, citizens and academia.

Objective of the consultation

The objective of this consultation is to gather factual information, data, knowledge and perception about the application of the Energy Taxation Directive in order to identify whether the current levels of taxation applied to motor fuels, heating fuels and electricity in accordance with the different provisions of the Directive, are still fit for purpose, in particular to ensure the proper functioning of the internal market.

How to submit your response

The online questionnaire (link below) takes about 30 minutes to complete.

The online questionnaire allows respondents to upload a document, such as a position paper. This document will be published together with the response and taken into account in the analysis of results.

The questionnaire is accessible in all official EU languages.

View the questionnaire

Additional information

Context of the consultation

Council Directive 2003/96/EC lays down the European Union rules on the taxation of energy products and electricity. It covers products used as motor fuel or heating fuel (i.e. to operate engines or to produce heat) and electricity. Other uses of energy products, such as their use as raw material, and some uses of electricity fall outside the scope of the Directive.

The Energy Taxation Directive sets minimum levels of taxation for products used as motor or heating fuel and for electricity. Above the minima, Member States are free to set their national rates as they see fit.

The Energy Taxation Directive defines what exemptions and reductions to the Member States’ standard rates are allowed and under which conditions. Some exemptions are mandatory, such as those applying to energy products and electricity used to produce electricity. Optional exemptions and reductions also apply, for instance in favour of energy-intensive businesses. Most Member States have also made use of the possibility to apply differentiated national rates of taxation to the same products under certain circumstances or conditions, thereby integrating different policy objectives in their energy policy.

The objective of the Energy Taxation Directive is to ensure that the internal market operates smoothly and avoid double taxation or major distortions of trade and competition between energy sources and energy consumers and suppliers which could result from considerable differences in national tax rates. The excise framework has led to the convergence of the EU Member States’ national legislations but still faces a number of structural challenges. These challenges relate in particular to the creation of a level playing field in the single market and to the movement of energy products within the Union.

Transparency Register

In the interests of transparency, organisations have been invited to provide the public with relevant information about themselves by registering in the Transparency Register and subscribing to its Code of Conduct. If the organisation is not registered, the submission is published separately from the registered organisations.

Protection of personal data

The policy on "protection of individuals with regard to the processing of personal data by the Community institutions" is based on Regulation (EC) N° 45/2001 of the European Parliament and of the Council of 18 December 2000.

Please, note that regardless the option chosen, your contribution may be subject to a request for access to documents under Regulation 1049/2001 on public access to European Parliament, Council and Commission documents. In this case, the request will be assessed against the conditions set out in the Regulation and in accordance with applicable data protection rules.