Skip to main content
Λογότυπος της Ευρωπαϊκής Επιτροπής
Mobility and Transport

Fuel taxation (excise duties)

The taxation of energy products and electricity in the European Union is governed by the provisions of Council Directive 2003/96/EC  restructuring the EU framework for taxation of energy products and electricity. For fuels, the structure of excise...

tank2.jpg

The taxation of energy products and electricity in the European Union is governed by the provisions of Council Directive 2003/96/EC restructuring the EU framework for taxation of energy products and electricity.

For fuels, the structure of excise duties is harmonised across the EU . The rates themselves still differ from one Member State to the other. The Directive contains some derogations to the general rule of minimum rates in its Annexes II and III.

The Commission is currently examining a possible review of the Directive in view of aligning it to the energy and climate change goals of the Europe 2020 Strategy .

Legislation

Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity

Links

Excise duty rates on fuel applicable in the European Union

Europe 2020 Strategy