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Proposal for a Council Directive restructuring the Community framework for the taxation of energy products. COM (97) 30 final, 12 March 1997

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  • Economics
  • Law
  • Political Science


~~. COMMISSION OF THE EUROPEAN COMMUNITIES Proposal for a Brussels, 12.03.1997 COM(97) 30 final 97/ 0111(CNS) COUNCIL DIRECTIVE RESTRUCTURING THE COMMUNITY FRAMEWORK FOR THE TAXATION OF ENERGY PRODUCTS (presented by the Commission) ... ··. PROPOSAL FOR A DIRECTIVE RESTRUCTURING THE COMMUNTIY FRAMEWORK FOR THE TAXATION OF ENERGY PRODUCTS EXPLANATORY MEMORANDUM ... I The policy context: a single market framework enabling a revenue neutral restructuring of tax systems to sustain employment and the environment. · This proposal for a Directive modernizes the Community system for the taxation ·of mineral oils and extends its scope to all energy products, with a view to improving the functioning of the internal market. In presenting thi~ initiative, the Commission considers that it has a twofold responsibility: to provide the Member . States with a coherent framework, which will encourage them to adopt appropriate measures and, to orient in a pro-employment manner those policy choices which lie within the Community's competence. · In effect, the Commission is thus meeting the obligation contained in Article 10 of Directive 92/82/EEC to review the minimum rates of excise duty on mineral oils. It is also responding to the Council's request, expressed following the deadlock of negotiations· on the C02/energy tax, that it should present new proposals in the field of the taxation _of energy products. Lastly, it takes into account the European Parliament opinion on the Commission's report on minimum excise duty rates,! which asks ·it to define a consistent basis for taxation covering both mineral oils and competing products .. This proposal also constitutes the first legislative initiative of the fiscal strategy2 presented by the Commission in October 1996 and endorsed by the European Council in Dublin in December 1996. It also has to be seen in the context of the political process initiated by . the Commission's 'Confidence Pact for Em

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