Excise Duty on Energy
EU excise duty rules cover all energy products used for heating and transport, as well as electricity.
Current EU rules for taxing energy products and electricity are laid down in the Energy Tax Directive 2003/96/EC.
Other EU legislation, Council Directive 95/60/EC, deals with fiscal marking of gas oils and kerosene to identify gas oil and kerosene subject to a reduced excise rate.
EU legislation on excise duties for energy products covers:
The rates and structure of excise duties for energy products
Specific provisions for aircraft fuel
Fiscal marking of gas oils and kerosene
Rates and structure of excise duties for energy products
The Energy Taxation Directive establishes the minimum excise duty rates that Member States must apply to energy products for fuel and transport, and electricity.