State Aids and Energy Taxes: Towards a Coherent Reference Framework

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Series Details Vol.41, No.6/7, June/July 2013, p340-350
Publication Date June 2013
ISSN 0165-2826
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The high level of complexity on energy sector needs some definitions, categorization and systematization. This may help to clarify the actual scenario towards an ideal energy tax or at least towards a coherent reference framework. This article explores what measures should be considered as 'energy taxes' in a State aid context by distinguishing the scope of the harmonized energy taxes from the non-harmonized ones. To reach this aim new trends on ECJ case-law and current reform process are analysed as a basic background.

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