Considerations on COM(2023)267 - Authorisation of Poland to apply reduced rates of excise duty to heavy fuel oil, natural gas, coal, and coke, used as heating fuels, per Article 19 of Directive 2003/96/EC - Main contents
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| dossier | COM(2023)267 - Authorisation of Poland to apply reduced rates of excise duty to heavy fuel oil, natural gas, coal, and coke, used as ... |
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| document | COM(2023)267 |
| date | June 19, 2023 |
(2) According to the Polish authorities, the application of a reduced tax rate aims at mitigating the negative impact that would have been caused by an increase in the level of taxation due to an unfavourably high euro-zloty exchange rate, in accordance with Article 13 of the Directive. This reduction would correspond to the amount resulting from the exchange-rate difference after the annual adjustment carried out in accordance with Article 13 of the Directive. The reduction would render the applicable tax rate below the relevant minimum levels of taxation referred to in Article 9 of the Directive.
(3) The requested authorisation is not likely to distort competition or hinder the proper functioning of the single market. Given its short duration and the exceptional circumstances linked to the geopolitical situation, the requested authorisation is considered appropriate and proportionate. The authorisation balances out the specific policy considerations referred to in Article 19(1) of Directive 2003/96/EC, and notably the Union’s environmental policy, with the need of ensuring energy affordability for businesses and households. The tax reduction would partially offset the increased energy costs and is not cumulative with any other type of tax reductions.
(4) Poland should therefore be authorised to apply reduced rates of excise duty to heavy fuel oil, natural gas, coal, and coke, used as heating fuels, as requested.
(5) In accordance with Article 19(2) of Directive 2003/96/EC, each authorisation granted under that provision is to be strictly limited in time. However, in order not to undermine future general developments of the existing legal framework, it is appropriate to provide that, should the Council, acting on the basis of Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union, introduce a modified general system for the taxation of energy products and electricity to which this authorisation would not be adapted, this authorisation should cease to apply on the day on which those general rules become applicable.
(6) In order to ensure a smooth tackling of the adverse effects for consumers of energy products, it should be ensured that Poland may apply the tax reduction, as requested, with effect from 1 January 2023.
(7) This Decision is without prejudice to the application of Union rules on State aid.