The economic burden of the energy taxation is meant to be on the end-user of energy.

They accept that there should be taxation on energy.

The Energy Taxation Council Directive (2003/96/EC) sets a minimum taxation rate for energy products.

Context The Energy Taxation Directive (2003/96/EC) sets a minimum taxation rate for energy products.

OECD: Taxing Energy Use: Reforming energy tax systems to achieve environmental goals

3.1 Streamlining and developing the Energy Taxation Directive

EU2019FI backgrounders: Energy taxation in support of climate action

EU2019FI backgrounder: Energy taxation in support of climate action

EU2019FI backgrounder: Energy taxation in support of climate action

EU2019FI backgrounders: Energy taxation in support of climate action

The review of the Energy Taxation Directive would allow these aspects to be taken into account by clarifying the aspects covered by harmonised energy taxation.

The causes of the different levels of taxation are very complex.

Interaction of energy taxation with other market-based instruments, in

The Commission is currently pondering a revision of its energy tax directive.

Energy taxation discussed by EU finance ministers in Helsinki