DOI: 10.32702/2306-6814.2021.17.39
УДК: 336.22
Л. Б. Райнова
ПРОБЛЕМИ РОЗВИТКУ ЗАКОНОДАВСТВА ЄС У СФЕРІ ГАРМОНІЗАЦІЇ АКЦИЗНОГО ОПОДАТКУВАННЯ ПРОДУКТІВ ЕНЕРГІЇ ТА ЕЛЕКТРОЕНЕРГІЇ
Анотація
Статтю присвячено визначенню проблемних аспектів гармонізації акцизного оподаткування продуктів енергії та електроенергії в ЄС. Виявлено, що практичне значення Директиви Ради 2003/96/ЄC про реструктуризацію системи Співтовариства з оподаткування продуктів енергії та електроенергії з часом суттєво знизилось через відсутність індексації мінімальних ставок акцизів, широке і вкрай різне використання факультативних податкових звільнень державами-членами ЄС, а також через зміну політичного середовища. Встановлено, що положення зазначеної Директиви потребують оновлення, оскільки не сприяють досягненню цілей енергетичної та кліматичної політики ЄС, підтвердженням чому є проведена Європейською комісією комплексна оцінка її результативності. Відзначено, що найбільш обговорюваними залишаються ініціативи щодо проведення реформи оподаткування продуктів енергії та електроенергії з метою ув'язки енергетичного еквівалента та викидів CO2 в енергетичних продуктах при встановленні мінімальних податкових ставок. Неврегульованість основних політичних аспектів запропонованих змін залишається на заваді впровадженню заходів із актуалізації положень основного нормативного акту з регулювання акцизного оподаткування продуктів енергії та електроенергії на європейському рівні.
Ключові слова: акцизи; продукти енергії; електроенергія; ставки; обов'язкові пільги; факультативні пільги; внутрішній ринок.
Література
1. Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. Official Journal of the European Union. 31 October 2003. L 283. Р. 51—70. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2003:283:TOC (дата звернення: 24.02.2021).
2. Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources. Official Journal of the European Union. 21 December 2018. L 328. Р. 82—209. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AL%3A2018%3A328%3ATOC (дата звернення: 25.02.2021).
3. Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC. Official Journal of the European Union. 14 November 2012. L 315. P. 1—56. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AL%3A2012%3A315%3ATOC (дата звернення: 25.02.2021).
4. Гармонізація податкового законодавства: українські реалії: монографія / Г.М. Білецька, М.В. Кармаліта, М.О. Куц та ін. Київ: Алерта, 2012. 222 с.
5. Трансформація акцизної політики України: монографія / [Коротун В.І., Брехов С.С., Новицька Н.В. та ін.]; за заг. ред. В.І. Коротуна. Ірпінь: Видавництво Національного університету ДПС України, 2015. 404 с.
6. Владика C.А. Оподаткування акцизами енергоносіїв та електроенергії в Європейському Союзі. Вісник Південного регіонального центру Національної академії правових наук України. 2016. № 9. С. 197—203.
7. Податкова гармонізація в Україні в умовах реалізації Угоди про асоціацію між Україною і ЄС: монографія / за ред. А.М. Соколовської. Київ: ДННУ "Академія фінансового управління", 2017. 448 с.
8. Петраков Я.В. Між гармонізацією та фіскалізацією: переосмислюючи роль енергетичних акцизів в Україні. Бізнес Інформ. 2017. № 1. С. 50—55.
9. Hasselknippe H., Сhristiansen A.C. Energy Taxation in Europe: Current Status, Drivers and Barriers, Future Prospects. FNI Report 14/2003. URL: https://www.files.ethz.ch/isn/95220/FNI-R1403.pdf (дата звернення: 26.02.2021).
10. Mascu S., Burlacu V., Cojocaru D. Harmonisation of Excise Duties on Energy Products and Electricity in Central and Eastern European Countries. "Ovidius" University Annals. Economic Sciences Series. 2013. Vol. XIII. № 1. P. 330—335. http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2013p1.pdf (дата звернення: 26.02.2021).
11. Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils. Official Journal of the European Union. 31 October 1992. L 316. P. 12—15. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AL%3A1992%3A316%3ATOC (дата звернення: 21.01.2021).
12. Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils. Official Journal of the European Union. 31 October 1992. L 316. P. 19—20. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AL%3A1992%3A316%3ATOC (дата звернення: 21.01.2021).
13. Council Directive 2004/74/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility for certain Member States to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxation. Official Journal of the European Union. 30 April 2004. L 157. P. 87—99. URL: https://eur-lex.europa.eu/legal-content/en/ALL/?uri=OJ%3AL%3A2004%3A157%3ATOC (дата звернення: 4.02.2021).
14. Council Directive 2004/75/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility for Cyprus to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxation. Official Journal of the European Union. 30 April 2004. L 157. P. 100—105. URL: https://eur-lex.europa.eu/legal-content/en/ALL/?uri=OJ%3AL%3A2004%3A157%3ATOC (дата звернення: 4.02.2021).
15. Proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity. COM(2011)169 final — CNS 2011/0092 of 13.4.2011. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52011PC0169&from=EN (дата звернення: 17.01.2021).
16. Impact Assessment. Accompanying document to the Proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity. Commission Staff Working Paper. COM(2011) 169 final; SEC(2011) 409 final. Vol. 1—2, 13.04.2011. URL: https://secure.ipex.eu/IPEXL-WEB/dossier/document/SEC20110409.do (дата звернення: 15.01.2021).
17. Summary of the Impact Assessment. Accompanying document to the Proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity. Commission Staff Working Paper. SEC(2011) 410. URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/sec_2011_410_summary_en.pdf (дата звернення: 12.01.2021).
18. Withdrawal of Commission proposals. Official Journal of the European Union. 7 March 2015. C 80. Р. 17—23. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AC%3A2015%3A080%3ATOC (дата звернення: 12.01.2021).
19. A Clean Planet for all. A European strategic long-term vision for a prosperous, modern, competitive and climate neutral economy. Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee, the Committee of the Regions and the European Investment Bank. COM (2018) 773 final, 28.11.2018. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52018DC0773&from=EN (дата звернення: 9.01.2021).
20. A more efficient and democratic decision making in EU energy and climate policy. Communication from the Commission to the European Parliament, the European Council and the Council. COM (2019) 177 final, 9.4.2019. URL: https://ec.europa.eu/transparency/regdoc/rep/1/2019/EN/COM-2019-177-F1-EN-MAIN-PART-1.PDF (дата звернення: 4.01.2021).
21. Evaluation and Fitness Check Roadmap. Ref. Ares (2017) 4224148, 29.08.2017. URL: https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/1478-Evaluation-Energy-Taxation-Directive (дата звернення: 3.01.2021).
22. Evaluation of the Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. Commission Staff Working Document. SWD (2019) 329 final, 11.9.2019. URL: https://ec.europa.eu/info/sites/default/files/swd_2019_0329_en.pdf (дата звернення: 4.01.2021).
23. Share of energy from renewable sources. Eurostat. URL: https://ec.europa.eu/eurostat/databrowser/view/nrg_ind_ren/default/table?lang=en (дата звернення: 4.01.2021).
24. Consolidated version of the Treaty on the Functioning of the European Union. Official Journal of the European Union. 7 June 2016. С. 202. P. 1—388. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AC%3A2016%3A202%3ATOC (дата звернення: 4.01.2021).
L. Rainova
PROBLEMS OF DEVELOPMENT OF EU LEGISLATION IN THE FIELD OF EXCISE TAXATION OF ENERGY PRODUCTS AND ELECTRICITY
Summary
The article is devoted to identifying problematic issues of harmonization of excise taxation of energy products and electricity in the European Union. It was found that the practical value of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity has significantly decreased over time due to the lack of indexation of minimum excise rates, the widespread and very different use of optional tax exemptions by the EU Member States, as well as changes of the political environment. It was established that the unresolved of the political aspects of proposals prepared for the purposes of revision of the mentioned Directive remained an obstacle to the implementation of measures to update the provisions of the main normative act on regulation of the excise taxation of energy products and electricity at the European level. The revision of Council Directive 2003/96/EC however remains one of the priority initiatives envisaged in the framework of the European Green Course announced in December 2019.
It is noted that the purpose of the initiated revision is, firstly, to harmonize the taxation of energy products and electricity with the EU energy and climate policy, and, secondly, to take measures to preserve the integrity of the EU single market by updating the scope and structure of tax rates, and also streamlining the use of tax benefits. The implementation of these initiatives is aimed at resolving problematic issues related to further use of fossil fuel subsidies in EU member states; lack of coherence between the provisions of Council Directive 2003/96/EC and other EU policies, in particular, realized within the European Emissions Trading Scheme, provided by the Renewable Energy Directive and the Energy Efficiency Directive; insufficient relevance of the provisions of the current Council Directive 2003/96/EC to ensure the effective functioning of the EU internal market. The conclusion is drawn that taking into account the experience of EU countries in harmonizing excise taxes on energy products and electricity is necessary in light of Ukraine's obligations to gradually implement Council Directive 2003/96/EC, based on future needs of the state in the field of environmental protection and energy efficiency.
Keywords: excises; energy products; electricity; rates; mandatory benefits; optional benefits; domestic market.
References
1. EUR-Lex (2003), "Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity", Official Journal of the European Union, L 283, рр. 51—70, available at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2003:283:TOC (Accessed 24 February 2021).
2. EUR-Lex (2018), "Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources", Official Journal of the European Union, L 328, рр. 82-209, available at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AL%3A2018%3A328%3ATOC (Accessed 25 February 2021).
3. EUR-Lex (2012), "Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC", Official Journal of the European Union, L 315, рр. 1-56, available at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AL%3A2012%3A315%3ATOC (Accessed 25 February 2021).
4. Biletska, H.М. Karmalita, M.V. and Kuts, M.O. (2012), Harmonizatsiia podatkovoho zakonodavstva: ukrains'ki realii [Harmonization of tax legislation: Ukrainian realities], Alerta, Kyiv, Ukraine.
5. Korotun, V.I. Brekhov, S.S. and Novytska, N.V. (2015), Transformatsiia aktsyznoi polityky Ukrainy [Transformation of Excise Policy of Ukraine], Vydavnytstvo Natsional'noho universytetu DPS Ukrainy, Irpin, Ukraine.
6. Vladyka, S.А (2016), "Excise Taxation of Energy Products and Electricity in the European Union", Visnyk Pivdennoho rehional'noho tsentru Natsional'noi akademii pravovykh nauk Ukrainy, vol. 9, рр. 197—203.
7. Sokolovska, А.М. (2017), Podatkova harmonizatsiia v Ukraini v umovakh realizatsii Uhody pro asotsiatsiiu mizh Ukrainoiu i YeS [Tax harmonization in Ukraine in the conditions of implementation of the Association Agreement between Ukraine and the European Union], DNNU "Akademiia finansovoho upravlinnia", Kyiv, Ukraine.
8. Petrakov, Ia.V. (2017), "Between Harmonization and Fiscalization: Rethinking the Role of the Energy Excise Taxes in Ukraine", Biznes Inform, vol. 1, рр. 50—55.
9. Hasselknippe, H. Сhristiansen, A.C. (2003), "Energy Taxation in Europe: Current Status, Drivers and Barriers, Future Prospects", FNI Report, vol. 14, available at: https://www.files.ethz.ch/isn/95220/FNI-R1403.pdf (Accessed 26 February 2021).
10. Mascu, S. Burlacu, V. Cojocaru, D. (2013), "Harmonisation of Excise Duties on Energy Products and Electricity in Central and Eastern European Countries", "Ovidius" University Annals. Economic Sciences Series, vol. XIII, no. 1, рр. 330-335, available at: http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2013p1.pdf (Accessed 26 February 2021).
11. EUR-Lex (1992), "Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils", Official Journal of the European Union, L 316, рp. 12—15, available at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AL%3A1992%3A316%3ATOC (Accessed 21 January 2021).
12. EUR-Lex (1992), "Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils", Official Journal of the European Union, L 316, рp. 19—20, available at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AL%3A1992%3A316%3ATOC (Accessed 21 January 2021).
13. EUR-Lex (2004), "Council Directive 2004/74/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility for certain Member States to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxation", Official Journal of the European Union, L 157, рp. 87—99, available at: https://eur-lex.europa.eu/legal-content/en/ALL/?uri=OJ%3AL%3A2004%3A157%3ATOC (Accessed 4 February 2021).
14. EUR-Lex (2004), "Council Directive 2004/75/EC of 29 April 2004 amending Directive 2003/96/EC as regards the possibility for Cyprus to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxation", Official Journal of the European Union, L 157, рp. 100—105, available at: https://eur-lex.europa.eu/legal-content/en/ALL/?uri=OJ%3AL%3A2004%3A157%3ATOC (Accessed 4 February 2021).
15. European Commission (2011), "Proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity", COM(2011)169 final — CNS 2011/0092, available at: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52011PC0169&from=EN (Accessed 17 January 2021).
16. European Commission (2011), "Impact Assessment. Accompanying document to the Proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity", COM(2011) 169 final; SEC(2011) 409 final, vol. 1—2, available at: https://secure.ipex.eu/IPEXL-WEB/dossier/document/SEC20110409.do (Accessed 15 January 2021).
17. European Commission (2011), "Summary of the Impact Assessment. Accompanying document to the Proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity", SEC (2011) 410, available at: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/sec_2011_410_summary_en.pdf (Accessed 12 January 2021).
18. EUR-Lex (2015), "Withdrawal of Commission proposals", Official Journal of the European Union, C 80, рр. 17—23, available at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AC%3A2015%3A080%3ATOC (Accessed 12 January 2021).
19. European Commission (2018), "A Clean Planet for all. A European strategic long-term vision for a prosperous, modern, competitive and climate neutral economy. Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee, the Committee of the Regions and the European Investment Bank", COM (2018) 773 final, available at: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52018DC0773&from=EN (Accessed 9 January 2021).
20. European Commission (2019), "A more efficient and democratic decision making in EU energy and climate policy. Communication from the Commission to the European Parliament, the European Council and the Council", COM (2019) 177 final, available at: https://ec.europa.eu/transparency/regdoc/rep/1/2019/EN/COM-2019-177-F1-EN-MAIN-PART-1.PDF (Accessed 4 January 2021).
21. European Commission (2017), "Evaluation and Fitness Check Roadmap", Ref. Ares (2017) 4224148, available at: https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/1478-Evaluation-Energy-Taxation-Directive (Accessed 3 January 2021).
22. European Commission (2019), "Evaluation of the Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity", SWD (2019) 329 final, available at: https://ec.europa.eu/info/sites/default/files/swd_2019_0329_en.pdf (Accessed 4 January 2021).
23. Eurostat (2021), "Share of energy from renewable sources", available at: https://ec.europa.eu/eurostat/databrowser/view/nrg_ind_ren/default/table?lang=en (Accessed 3 Аpril 2021).
24. EUR-Lex (2016), "Consolidated version of the Treaty on the Functioning of the European Union", Official Journal of the European Union, С 202, рр. 1—388, available at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AC%3A2016%3A202%3ATOC (Accessed 4 January 2021).
№ 17 2021, стор. 39 - 46
Рубрика: Економіка
Дата публікації: 2021-09-17
Кількість переглядів: 680
