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Environmental taxes and charges
1) OBJECTIVE
To promote the use of fiscal instruments by Member States to increase the efficacy of environmental policy and ensure that environmental taxes and charges are used in accordance with Community legislation.
2) COMMUNITY MEASURE
Commission Communication of 26 March 1997 on environmental taxes and charges in the Single Market.
3) CONTENTS
In addition to framework measures harmonised at Community level, the implementation of an environmental policy also requires the provision of a number of economic, technical or fiscal instruments.
The fifth Environmental Action Programme includes the broadening of the range of environmental policy instruments as one of its key priorities. On several occasions, the Commission has been invited to explore the potential of new instruments, in particular of a fiscal nature.
Environmental taxes and charges can be a way of implementing the "polluter pays" principle by inducing consumers and producers to adopt more environmentally compatible behaviour.
The Commission has frequently encouraged the use of fiscal instruments by Member States. In this Communication, the Commission presents the applicable legal framework and sets out Member States' options and obligations in accordance with the rules of the Single Market.
The Commission defines taxes and charges as covering all compulsory unrequited payments, whether the revenue accrues directly to the Government budget or is destined for particular purposes (e.g. earmarking).
The word "levy" is used to cover taxes and charges. A levy is considered as environmental if the taxable base of the levy has a negative effect on the environment...
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