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Fiscal Issues Newsletter September 2019


The European Commission is currently reviewing the Energy Taxation Directive that it withdrew in 2015 (as the file was blocked in Council). It will publish a revised Energy Taxation Directive after the nomination of the new College of European Commissioners in November 2019. UEIL hopes that through a revised Energy Taxation Directive under the new European Commission, a real level playing field can be achieved for the lubricants market in Europe.

Related to UEIL’s objective to prevent the inclusion of lubes under EMCS, certain Member States expressed their concern on increased fraud with lubes in Europe and are once again increasing the pressure to include lubes under EMCS. UEIL will continue its outreach to the Fiscal Attachés of the Permanent Representations of the EU Member States in the coming weeks to express its concern. However, it is clear that under this European Commission (whose mandate ends in October 2019) no EU actions are foreseen.

Finally, UEIL is lobbying to extend the current duty suspension on the import of Group II and Group III base oil into the European Union that is currently being negotiated by the EU Member States within the Quota Working Group.

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