Abstract: This presentation looks at the approaches adopted in Scandinavian countries for taxation of energy use and the associated pollutants. Some elements of energy and environmental taxation - including taxation of carbon and air pollutants - had been introduced well before emergence of a European acquis in this area. As a result the first regulatory decisions at the EU level with regard to interpretation of state aid rules developed in response to CO2 taxation approaches adopted by these countries, notably Denmark as the only Scandinavian EU Member State prior to 1995, but also of Sweden and Finland as they joined the EU.

For the purpose of this analysis the paper (work in progress) presents data for the 2014 tax rates converted into the implicit tax base according to calorific value for the main energy carriers. The excise table of DG TAXUD (July 2014)  together with national sources (Riksskatteverket, 2013; SKAT, 2014) is the primary data, whereas conversions are done according to the methodology of the Commission’s 2011 proposed amendments to the Energy Taxation Directive . This approach provides a novel basis for comparative analysis, and among other things it provides indications for the relative significance of the energy, carbon and air pollution taxes in place.

The analysis extends our recent study for the European Commission in which energy and environmental taxes in EU Member States have been analyzed for 26 Member States.

http://ec.europa.eu/environment/integration/green_semester/studies_en.htm

Language: English