Policy area - Taxation

Taxation in the area of energy should be designed in such a way that energy remains affordable to all customers and, although it remains largely a national matter, is aligned with the energy and climate objectives of the EU. Moreover, taxation rules should not stand in the way of fair competition and should prevent abuse.

Energy Taxation Directive

Eurogas welcomes a reflection of carbon content in addition to energy content in the tax rates charged by Member States. Distinctions made in the tax rates applied to different types of fuel and/or different consumer groups should be transparent and in line with the environmental objectives of the Directive. Whilst national circumstances should continue to be considered, further harmonisation of tax levels is desirable.

VAT fraud

Eurogas supports an initiative by several stakeholders, including regulators, exchanges, brokers, clearing houses, gas and electricity transmission system operators, energy trading firms as well as gas and electricity utilities calling for the adoption of long-term fiscal measures that can sustainably remove the risk of VAT-fraud from wholesale electricity and gas markets. We encourage Member States to work towards reaching agreement on a proposal which could secure unanimous support within the EU, such as the anti-VAT fraud package presented by the Irish Council Presidency including a reverse-charge mechanism and a quick reaction mechanism allowing Member States to rapidly implement fiscal measures to deal with unknown, sudden and massive fraud.

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