The EU Commission rules that the Dutch energy tax exemption for energy intensive end-users does not constitute a State aid

"Energy taxation and state aid The Netherlands: energy tax exemption for energy intensive end-users"* In November 2003, the Dutch authorities notified a fiscal State aid measure called ‘Energy Tax Exemption for Energy Intensive End-users’.The Dutch regulatory energy tax is a tax on natural gas and electricity consumption, introduced in 1996. The purpose of a regulatory energy tax is to tax energy consumption in order to reduce carbon dioxide (CO2) emissions and to promote energy saving [1]. In addition, the regulating energy tax contributes to the shift of taxation on labour and business profits to indirect taxation deemed necessary by the Dutch authorities. The regulatory energy tax contains a degressive rate structure for gas and electricity. Up to an annual consumption of 5,000 m³

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Author

Quotation

Melvin Koenings, The EU Commission rules that the Dutch energy tax exemption for energy intensive end-users does not constitute a State aid, 16 December 2003, e-Competitions Bulletin December 2003, Art. N° 36894

Visites 405

All issues

  • Latest News issue 
  • All News issues
  • Latest Special issue 
  • All Special issues