Taxation and customs union

Excise Duties: Energy

EU excise duty rules cover all energy products used for heating and transport, as well as electricity.

The primary goal of EU energy tax legislation is to ensure that the Single Market runs smoothly and to prevent distortions in competition and trade within the EU.

In addition, energy taxation can play an important role in achieving wider EU goals. In particular, it can help achieve Europe's objective of becoming a competitive, low-carbon and energy efficient economy.