Ενότητα :Ενέργεια-Ενεργειακή Πολιτική

Τίτλος : Τaxation of energy products and electricity (European Union)

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The European Union establishes generalised arrangements for the taxation of energy products and electricity. The Community system of minimum rates, which for a long time was confined to mineral oils, is extended to coal, natural gas and electricity. This system sets the minimum rates of taxation applicable to energy products when used as motor or heating fuels and to electricity. Its aim is thus to improve the operation of the internal market by reducing distortions of competition between mineral oils and other energy products. In line with the Community's objectives and the Kyoto Protocol, it encourages more efficient use of energy so as to reduce dependence on imported energy products and limit greenhouse gas emissions. Also in the interests of protecting the environment, it authorises Member States to grant tax advantages to businesses that take specific measures to reduce their emissions...

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