Press Release: Energy Taxation: The European Commission reviews derogations expiring by the end of 2006

The European Commission has adopted a Communication in which it reviews more than one hundred derogations in the Energy Tax Directive (IP/03/1546) that are due to expire by the end of 2006. The review concludes that most of the derogations are no longer needed as the tax measure can continue to be applied on the basis of the optional provisions foreseen for such purpose by the Energy Tax Directive. For those that after 2006 cannot be applied unless a new derogation is granted by the Council, the Communication indicates the Commission's view. Any request to the Council by individual Member States will be assessed according to its own merits and on the basis of the criteria contained in the Directive and taking into account the proper functioning of the Internal Market, the need to ensure fair competition as well as Community environment, energy and transport policies.

European Commission: DG Taxation and Customs Union: Energy products: Legislation: New Directive on Energy Taxation http://ec.europa.eu/taxation_customs/taxation/excise_duties/energy_products/legislation/index_en.htm

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