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ПРОБЛЕМИ РОЗВИТКУ ЗАКОНОДАВСТВА ЄС У СФЕРІ ГАРМОНІЗАЦІЇ АКЦИЗНОГО ОПОДАТКУВАННЯ ПРОДУКТІВ ЕНЕРГІЇ ТА ЕЛЕКТРОЕНЕРГІЇ
Л. Б. Райнова

Назад

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

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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).
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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

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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).
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№ 17 2021, стор. 39 - 46

Рубрика: Економіка

Дата публікації: 2021-09-17

Кількість переглядів: 123

Відомості про авторів

Л. Б. Райнова

к. е. н., старший науковий співробітник відділу податкової системи,НДФІ ДННУ "Академія фінансового управління"

L. Rainova

PhD in Economics, Senior Researcher of the Department of Tax Policy,SESE "Academy of Financial Management"

ORCID:

0000-0002-8275-3094

Як цитувати статтю

Райнова Л. Б. Проблеми розвитку законодавства єс у сфері гармонізації акцизного оподаткування продуктів енергії та електроенергії. Інвестиції: практика та досвід. 2021. № 17. С. 39–46. DOI: 10.32702/2306-6814.2021.17.39

Rainova, L. (2021), “Problems of development of eu legislation in the field of excise taxation of energy products and electricity”, Investytsiyi: praktyka ta dosvid, vol. 17, pp. 39–46. DOI: 10.32702/2306-6814.2021.17.39

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