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

L'accès à cet article est réservé aux abonnés

Déjà abonné ? Identifiez-vous

L’accès à cet article est réservé aux abonnés.

Lire gratuitement un article

Vous pouvez lire cet article gratuitement en vous inscrivant.

 

Version PDF

Auteur

Citation

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

Visites 449

Tous les numéros

  • Latest News issue 
  • Tous les News issues
  • Latest Special issue 
  • Tous les Special issues