The European Commission is reviewing the Energy Taxation Directive that was withdrawn by the European Commission in 2015. The European Commission hired an external agency (Deloitte) to prepare a technical study on the key elements of a revised Energy Taxation Directive. The publication of the study was foreseen for Q4 2017 but has been delayed to Q1 2018. UEIL provided its input to Deloitte in Q3 2017 and highlighted that through the inclusion of lubes within the Directive, but with a specific exemption (as was the case in the previous directives 92/12/EC, 92/81/EC and 92/82/EC), a real level playing field can be achieved, as it will mean that national taxation on lubes will be abolished.
In addition, UEIL have set up meetings in Q1 2018 with experts from the European Commission (DG TAXUD and the responsible Cabinet) to explain more in detail its position on the Energy Taxation Directive.
Related to UEIL’s objective to prevent the inclusion of lubes under EMCS, UEIL will continue its outreach to the fiscal attachés in the Permanent Representations of the EU Member States. Key Member State supporters of UEIL’s position are France, Spain, and the Netherlands. However, the support of the UK can no longer be guaranteed due to Brexit. To secure a blocking minority against the inclusion of lubes under EMCS at Council level, UEIL will reach out to potential allies like Sweden, Slovakia, Belgium, Luxembourg, and Portugal in Q1/Q2 2018.