FuelsEurope’s position paper on Review of the Energy Taxation Directive
1.1 A reform of fuel and energy taxation is supported as enabler for very low or zero taxation for low carbon fuels and energies and to ensure a level playing field for all energy sources used.
1.2 A need to transform the road transport volume-based excise taxation into a taxation base consisting of primarily, or wholly based on the emitted combustion CO2.
1.3 If the Commission desires to tax aviation and maritime fuels, coherence with road fuels and energy taxation should be ensured.
1.4 Heating fuels and energies taxation should be made coherent with transport fuel and energy taxation but with special emphasis related to regional specificities as well as social considerations.
1.5 The review is an opportunity to harmonise the way in which several clauses related to the use of fuels and energy in manufacturing processes are handled.