The Commission decided to send a letter of formal notice to Poland regarding an exemption from excise duty for gas and coal products which is currently extended to all energy-intensive businesses that fall within the scope of the mandatory EU Emission Trading Scheme (EU ETS).

EU rules (the Energy Tax Directive, Council Directive 2003/96/EC) require businesses benefitting from such exemptions due to their introduction of environmental or energy efficiency improvements, to go beyond what is required by binding EU instruments such as the EU ETS. However, the Polish legislation does not require such a level of energy efficiency and its approach creates distortions of competition in the internal market. If Poland does not act within the next two months, the Commission may send a reasoned opinion to the Polish authorities. 

Press release

 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Accijns en verbruiksbelastingen

H&I: Previews

0

Gerelateerde artikelen