Brussels, 13/03/2007 (Agence Europe) - Since November 2006, the Commission has published several reports in which it takes position on certain fiscal derogations to directive 2003/96/EC on the taxation of energy products and electricity (see EUROPE 9388). This exercise is part of a complete examination which was launched last year into 111 derogations granted under this legislative act (see EUROPE 9225). EUROPE sums up.
Belgium is not authorised to apply a tax reduction of around €50 for 1000 litres of diesel used as fuel in vehicles providing local public passenger transport. The same goes for Ireland, which wanted to keep in place a reduced rate of excise duty applied to road diesel and for Denmark, on the taxation of liquid petroleum gas (LPG) and low-sulphur diesel. France and Italy are no longer allowed to exonerate certain types of fuels used by taxis. The Commission has refused to allow Greece to exonerate its armed forces of excise or fuel used by certain government and police vehicles, and Italy has been refused a similar arrangement for its armed forces. Nor will the country be able to apply a reduced rate on the taxation of fuels used by ambulances, and has been refused the possibility of applying a complete exoneration, until the end of 2012, to an annual quota of certain fuels and heating fuels sold in the Aosta Valley region and the province of Gorizia, and a reduced rate for mineral oils consumed in the provinces of Udine and Trieste. France is not allowed to exonerate the fuel used - up to an annual individual limit of 1500 litres - by travelling salespersons established in communities made up of fewer than 3000 inhabitants. France, Malta, Portugal, the United Kingdom and Sweden have been denied authorisation to keep in place a total or partial exoneration of excise duty in the sector of private aviation tourism. Belgium, Malta and the United Kingdom are not to be allowed to continue fully to exonerate or to apply a reduced rate to fuel used in the private pleasure boating sector. The Commission will not put forward a legislative proposal which will allow Greece to apply a reduced tax rate on liquid petroleum gas used for industrial purposes. Lithuania may not postpone the introduction of taxation on coal. (mb)