Energy taxation and the need for Reform: The need for a standard EU energy taxation to mitigate against internal competition and the undermining of the policy objectives of the EU Green Deal

Research Paper by Conor ROCK

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The need to Reform of the Energy Taxation Directive for the success of the European Green Deal.

#InternalCompetition #CarbonLeakage #GreenTaxation #MarketDistortion #MaximumOverMinuim #HarmoniseOurTaxes


Abstract

In 2019, President of the European Commission Ursula von der Leyen announced that Europe would be the first climate-neutral continent by 2050. This was followed with the details of the European Green Deal. The ambitious plan outlines key areas the European Union must address in order to reach its climate-continent goals. A central element of this plan is reform in the area of Energy Taxation. With a focus on the Energy Taxation Directive of 2003. This paper examines three aspects of the Energy Taxation Directive. First, the problems with the Directive and its current implementation. Second, the obstacles faced in trying to amend the Directive and bring it in line with the European Green Deal goals. Third, six policy recommendations are made in which the paper argues are required in part or in whole to achieve the reform needed to align Energy Taxation with the European Green Deal.


About the author

Conor Rock is a practising Barrister in the Republic of Ireland. He holds an undergraduate degree in History and Politics from University College Dublin, and the Barrister-at-Law degree from the Honorable Society of the King’s Inns. He has an interest in European Union Law and policy.