EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
|
|
- Theodore Stanley
- 5 years ago
- Views:
Transcription
1 EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF. January 2004 EXCISE DUTY TABLES Special version II with information from the 10 new member states and 2 candidate countries to the European Union Can be consulted at: (Shows the situation as at 1 January 2004) 1
2 INTRODUCTORY NOTE In collaboration with the new Member States of the European Union*, the European Commission has established the EXCISE DUTY TABLES showing rates in force in these countries (*i.e. the countries joining the Union on 1 May Bulgaria and Romania). This publication aims to provide up-to-date information on these countries main excise duty rates as they apply to typical products. It is intended that Member States of the European Union will regularly communicate to the Commission all modifications of the rates covered by this publication and that revised editions of the tables will be published at regular intervals. To this end, it is vital that all changes to duty structures or rates are advised by present and future Member States to the Commission as soon as possible so that they may be incorporated in the tables with the least possible delay. All details should be sent to Mrs Tove Mogensen: ...tove.mogensen@cec.eu.int fax...int telephone...int This document together with general information about the Taxation and Customs Union can be found at: 2
3 3 INDEX Situation as at 1 January 2004 INTRODUCTORY NOTE 2 UPDATE SITUATION 4 EUR exchange rate as of 1 OCTOBER ALCOHOLIC BEVERAGES 6 Beer 7 Wine 8 Graphs - Wine 9 Fermented beverages other than wine and beer 11 Graph Fermented beverages 12 Intermediate products 13 Graph - Intermediate products 14 Ethyl alcohol 15 Graph - Ethyl alcohol 16 National taxes 17 MINERAL OILS 18 Petrol and Gas oil 19 Graphs - Petrol and Gas oil 20 LPG and Methane 23 Heavy fuel oil and Kerosene 24 Graph - Heavy fuel oil 25 National taxes 26 MANUFACTURED TOBACCO 27 Cigarettes 28 Graphs - Cigarettes 30 Cigars and cigarillos 32 Fine cut tobacco 33 Other smoking tobaccos 34
4 4 Situation as at 1 January 2004 UPDATE SITUATION - EXCISE DUTY TABLES 1 January 2004 New start BG BG MO (all categories) Tobacco (cigarettes, cigars) CY: CY: CY: Alcohol (ethyl alcohol) MO (gas oil, kerosene) Tobacco (all categories) CZ CZ CZ Alcohol (fermented bev, interm. prod, ethyl alcohol) MO (all categories) Tobacco (all categories) EE EE EE Alcohol (national taxes) MO (gas oil propellant, LPG, methane) Tobacco (other smoking tobaccos) HU HU HU Alcohol (all categories) MO (LPG = new VAT rate) Tobacco (cigarettes, fine cut) LT LT LT Alcohol (fermented beverages, intermediate products) MO (petrol, gas oil, kerosene) Tobacco (cigarettes) LV Tobacco (cigarettes) MT MT New VAT rate Tobacco (all categories) PL: PL: MO (petrol, gas oil, LPG prop., kerosene) Tobacco (all categories) RO: RO: RO: Alcohol (all categories) MO (all categories) Tobacco (all categories) SI: SI: MO (petrol, gas oil) Tobacco (cigarettes) SK: SK: SK: SK: New Vat rate Alcohol (beer) MO (all categories) Tobacco (all categories) (23 Feb MT MO (gas oil and Kerosene heating MTL 105,40, 245,74))
5 EUR Exchange Rate Value of National Currency in EUR at 1 October 2003 Member State National Currency Currency value* BG BGN 1,9479 CY CYP 0,58445 CZ CZK 31,891 EE EEK 15,6466 HU HUF 253,95 LT LTL 3,4524 LV LVL 0,6495 MT MTL 0,4289 PL PLN 4,571 RO ROL SI SIT 235,45 SK SKK 41,275 *Official Journal of the European communities C 236, 2/10/
6 Situation as at 1 January 2004 ALCOHOLIC BEVERAGES 6
7 Beer CN 2203, CN 2206 (Actual alcoholic strength by vol. exceeding 0,5%.) Alcoholic Beverages Situation as at 1 January 2004 Standard rates Reduced rates Independent small breweries (Yearly production limited to hl.) Low alcohol (Not exceeding 2,8%.) Minimum excise duty adopted by the Council on (Article 2 of Directive 92/83/EEC) EUR per hl/degree Plato of finished product EUR per hl/degree of alcohol of finished product. (Article 4.1 of Directive 92/83/EEC) Rate may not be set more than 50% below the standard national rate. (Article 5.1 of Directive 92/83/EEC) (Dir 92/84/EEC) (Article 6 of Directive 92/84EEC) (Article 6 of Directive 92/84/EEC) (Article 4.1 of Directive 92/83/EEC) (Article 1 of Directive 92/83/EEC) CC Nat Excise duty/hl/ Plato VAT Excise duty/hl/ alc. VAT Excise duty/hl/ Plato VAT Excise duty/hl/ alc. VAT Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN 1,05 0,54 20,00 CY CYP per hl 12,65 21,64 15,00 CZ CZK 24,00 0,752 22,00 <= hl 12,00 0,376 22,00 <= hl 14,40 0,451 22,00 <= hl 16,80 0,526 22,00 <= hl 19,20 0,602 22,00 <= hl 21,60 0,677 22,00 EE EEK 55,00 3,52 18,00 HU HUF 420,00 1,654 25,00 LT LTL 7,00 2,03 18,00 3,50 1,01 18,00 LV LVL 2,8% - 4% 4,70 7,24 18,00 0,5%-2,8% 3,30 5,08 18,00 4 %- 5,5% 6,40 9,85 18,00 5,5% 7% 8,10 12,47 18,00 > 7% 42,00 64,67 18,00 MT MTL 0,32 0,746 18,00 0,16 0,373 18,00 * 0,08 0,187 18,00 PL PLN 6,86 1,50 22,00 RO ROL 21136,50 0,55 19,00 <= hl 18062,00 0,47 19, ,00 0,58 19, ,00 0,54 19,00 SI SIT 1643,00 6,98 20,00 SK SKK 50,00 1,211 19,00 <= hl 37,00 0,896 19,00 PL : *Indepedent small breweries: 1. up to hl/of beer may lower the output tax by 20,00 PLN/hl (4,37 EUR/hl) 2. up to hl/of beer may lower the output tax by 10,00 PLN/hl (2,12 EUR/hl) 3. up to hl/of beer may lower the output tax by 8,00 PLN/hl (1,75 EUR/hl) 4. up to hl/of beer may lower the output tax by 6,00 PLN/ hl (1,31 EUR/hl) LV : All rates for beer are given per 1 hl of beer. MT : *Products containing a mixture of beer with non-alcoholic drinks. 7
8 Wine Alcoholic Beverages Situation as at 1 January 2004 Standard rates Reduced rate Still Wine Sparkling Wine Still Wine - Sparkling Wine (Not exceeding 8.5% vol.) Minimum excise duty adopted by the Council on (Dir. 92/84/EEC) (Article 8.1 of Directive 92/83/EEC) 0 EUR per hectolitre of product. (Article 5 of Directive 92/84/EEC) (Article 8.2 of Directive 92/83/EEC) 0 EUR per hectolitre of product. (Article 5 of Directive 92/84/EEC) (Article 9.3 of Directive 92/83/EEC) 0 EUR per hectolitre of product. (Article 5 of Directive 92/84/EEC) CC Nat Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN , ,00 CY CYP ,00 ad valorem 30,00 51,33 15,00 CZ CZK , ,00 73,37 22,00 EE EEK 1040,00 66,47 18, ,00 66,47 18,00 6 % 325,00 20,77 18,00 HU HUF 800,00 3,15 25, ,00 35,91 25,00 LT LTL 150,00 43,45 18,00 150,00 43,45 18,00 150,00 43,45 18,00 LV LVL 30,00 50,41 18,00 30,00 46,19 18,00 MT MTL , ,00 PL PLN 136,00 29,75 22,00 136,00 29,75 22,00 RO ROL , ,00 42,00 19,00 SI SIT , ,00 SK SKK , ,00 58,15 19,00 per hl 1700,00 41,19 19,00 8
9 values in EUR at 1/10/ Still wine Situation as at 1 January BG CY CZ EE HU LT LV MT PL RO SI SK Member states Excise Duty Rate Minimum excise duty: 0 EUR per hectolitre of product 9
10 values in EUR at 1/10/ Sparkling wine Situation as at 1 January BG CY CZ EE HU LT LV MT PL RO SI SK Member states Minimum excise duty: 0 EUR per hectolitre of product Excise Duty Rate 10
11 Fermented beverages other than wine and beer Alcoholic Beverages Situation as at 1 January 2004 Standard rates Reduced rates Other still fermented beverages. Other sparkling fermented beverages. Other still fermented beverages. Other sparkling fermented beverages. Not exceeding 8.5% vol. Minimum excise duty adopted by the Council on (Dir. 92/84/EEC) (Article 12.1 of Directive 92/83/EEC) 0 EUR per hectolitre of product. (Article 5 of Directive 92/84EEC and......article 15 of Directive 92/83/EEC) Article 12.2 of Directive 92/83/EEC) 0 EUR per hectolitre of product. (Article 5 of Directive 92/84EEC and......article 15 of Directive 92/83/EEC) (Article 13.3 of Directive 92/83/EEC) 0 EUR per hectolitre of product. (Article 5 of Directive 92/84EEC and......article 15 of Directive 92/83/EEC) CC Nat Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN , ,00 CY CYP , ,00 CZ CZK , ,00 73,37 22,00 EE EEK 650,00 41,54 18,00 650,00 41,54 18,00 6 % 325,00 20,77 18,00 HU HUF 800,00 3,15 25, ,00 35,91 25,00 LT LTL 150,00 43,45 18,00 150,00 43,45 18,00 40,00 11,59 18,00 LV LVL 30,00 46,19 18,00 30,00 46,19 18,00 MT MTL , ,00 PL PLN 273,00 59,72 22,00 273,00 59,72 22,00 RO ROL , ,00 42,00 19,00 SI SIK , ,00 SK SKK , ,00 58,15 19, ,00 41,19 19,00 11
12 values in EUR at 1/10/ Fermented beverages Situation as at 1 January BG CY CZ EE HU LT LV MT PL RO SI SK Member states Excise Duty Rate Minimum excise duty: 0 EUR per hectolitre of product 12
13 Intermediate products Alcoholic Beverages Situation as at 1 January 2004 Standard rates Reduced rates Not exceeding 15% vol. Minimum excise duty adopted by the Council on (Dir. 92/84/EEC) (Article 17 of Directive 92/83/EEC) 45 EUR per hectolitre of product. (Article 4 of Directive 92/84/EEC) (Article 18.3 of Directive 92/83/EEC) Not set more than 40% below the standard national rate of excise duty and not less than the rates on still-wines etc. (Article 18.3 of Directive 92/83/EEC) CC Nat Excise duty per hectolitre VAT Excise duty per hectolitre VAT Curr NatCurr EUR % NatCurr EUR % BG BGN 90,00 46,20 20,00 CY CYP ,00 CZ CZK 2340,00 73,37 22,00 EE EEK 1600,00 102,26 18,00 HU HUF 13220,00 52,06 25,00 LT LTL 230,00 66,62 18,00 150,00 43,45 18,00 LV LVL 70,00 107,78 18,00 42,00 64,67 18,00 MT MTL 20, ,00 PL PLN <=18% * 67,00* 14,66 22,00 >18% - 22% 4400,00 962,59 22,00 RO ROL ,00 45,00 19,00 SI SIK 15000,00 63,71 20,00 SK SKK 2400,00 58,15 19,00 PL: *Honey liqueur to which has been added ethyl alcohol with a strenght of up to 18%. (Full alignment in this area will be put into effect.) 13
14 values in EUR at 1/10/ Intermediate products Situation as at 1 January BG CY CZ EE HU LT LV MT PL1 PL2 RO SI SK Member states Excise Duty Rate Minimum excise duty: 45 EUR per hectolitre of product 14
15 Ethyl alcohol Situation as at 1 January 2004 Alcoholic Beverages Standard rates Reduced rates For low strength spirits, particular regions, etc. Small distilleries Yearly production limited to 10 hl of pure alcohol. Minimum excise duty adopted by the Council on (Dir. 92/84/EEC) (Article 20 of Directive 92/83/EEC) 550 EUR or 1000 EUR per hectolitre of pure alcohol. (Article 3.1 of Directive 92/84/EEC) (Article 22.1 of Directive 92/83/EEC) The reduced rates shall not be set more than 50% below the standard national rate of excise duty. (Article 22.1 of Directive 92/83/EEC) CC Nat Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN 500,00 256,69 20,00 CY CYP 250,00 427,75 15,00 CZ CZK 26500,00 830,95 22,00 <=30 litres* 13300,00 417,04 22,00 EE EEK 14500,00 926,72 18,00 HU HUF ,00 756,05 25,00 LT LTL mead brandies 1200,00 347,58 18, ,00 926,89 18, ,00 926, 89 18, ,00 926, 89 18,00 LV LVL 550,00 846,81 18,00 MT MTL 1000, ,00 PL PLN 4400,00 962,59 22,00 RO ROL ,00 150,00 19,00 SI SIT ,00 707,16 20,00 SK SKK 25000,00 605,70 19,00 BG: No excise duty is charged for the production of rakiya (brandy) by individuals using their own raw materials for personal consumption and for amounts up to 2000 alcohol degrees annually per family (equal to 50 litres at 40 degrees). Excise duty calculated at the standard rate shall only be calculated and charged for volumes exceeding the above mentioned approximately 50 litres. CZ: *Reduced rate for small fruit growers' distilleries producing not more than 30 litres of fruit spirit per year per household. HU: Reduced rate for fruit spirits produced by fruit grower s distillery for the quantity up to 50 litres of pure alcohol annualy per fruit grower. SK: Spirit shall be exempt from duty if produced from fruit from the grower up to 18 litres of pure spirit per year. 15
16 values in EUR at 1/10/ Ethyl alcohol Situation as at 1 January BG CY CZ EE HU LT1 LT2 LV MT PL RO SI SK Member states Minimum excise duty: 550 EUR per hectolitre of product Excise Duty Rate 16
17 National tax - Alcoholic Beverages Situation as at 1 January 2004 Member State Tax Description Tax type Nat. Curr. EUR Unit Estonia Packages of alcoholic beverages Packages of alcoholic beverages 0,25 to 1,00 0,02 to 0,06 Per package (depending on the material ) 1,00 to 2,00 0,06 to 0,13 Per package (depending on the content) The purpose of the taxation is to protect the environment. There are no tax obligations for recycled packages. The purpose of the taxation is to protect the environment. There are no tax obligations for recycled packages. 17
18 Situation as at 1 January 2004 MINERAL OILS 18
19 Minimum excise duty adopted by the Council on (Dir. 92/82/EEC) Petrol and Gas Oil Mineral oils Situation as at 1 January 2004 (Article 3 of Directive 94/74/EC) 337 EUR per 1000 litres. Petrol Leaded Petrol Unleaded Petrol Used as propellant Used for ind./comm. Purposes Used for heating purposes CN , CN CN , CN CN CN CN CN CN (Article 3 of Directive 94/74/EC 287 EUR per 1000 litres (Article 3 of Directive 94/74/EC) 245 EUR per 1000 litres Gas Oil (Article 3 of Direct. 94/74/EC) 18 EUR per 1000 litres. (Article 3 of Direct. 94/74/EC) 18 EUR per 1000 litres. (Art. 8.3 of Dir. 92/81/EEC (Article 3 of Directive 92/82/EEC) (Article 4 of Directive 92/82/EEC) (Article 5.1 of Directive 92/82/EEC) (Art. 5.2 of Dir. 92/82/EEC) (Article 5.3 of Dir.92/82/EEC) CC Nat Excise Duty per 1000 litres VAT Excise Duty per 1000 litres VAT Excise Duty per 1000 litres VAT Excise Duty per 1000 l. VAT Excise Duty per 1000 l. VAT Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN 495,00 254,12 20,00 495,00 254,12 20,00 395,00 202,78 20,00 395,00 202,78 20,00 395,00 202,78 20,00 CY CYP 194,80 333,30 15,00 174,80 299,08 15,00 140,00 239,54 15,00 140,00 239,54 140,00 239,54 15,00 0* 0 15,00 CZ CZK 13710,00 429,90 22, ,00 339,90 22, ,00 312,00 22, ,00 312,00 22, ,00 312,00 22,00 EE EEK 3500,00 223,69 18, ,00 223,69 18, ,00 162,97 18,00 420,00 26,84 18,00 420,00 26,84 18,00 HU HUF ,00 440,24 25, ,00 407,56 25, ,00 334,71 25, ,00 334,71 25, ,00 334,71 25,00 CN ,00 459,57 25,00 LT LTL 990,98 287,04 18,00 990,98 287,04 18,00 845,57 244,92 18,00 845,57 244,92 18,00 67,51 19,55 18,00 LV LVL 210,00 323,33 18,00 160,00 246,34 18,00 100,00 153,96 18,00 13,00 20,02 18,00 MT MTL (154,00) (359,06) 18,00 133,00 310,10 18,00 102,00 237,82 18,00 maritime* 61,00 142,22 18,00 N/A* fishing** ,00 PL PLN 1690,00 369,72 22, ,00 331,22 22, , , , , , ,00 197,00 43,10 22, , , , , , , , , , , , ,00 RO ROL ,00 311,00 19, ,00 267,00 19, ,00 188,00 19, ,00 188,00 19, ,00 188,00 19,00 SI SIT 80641,00 342,497 20, ,00 398,23 20, ,00 314,39 20, ,00 157,20 20, ,00 47,78 20,00 SK SKK 18000,00 436,10 19, ,00 375,53 19, ,00 351,30 19, ,00* 164,75 19, ,00* 164,75 19,00 CY: *Gas oil «propellant»: Exemption when used for agricultural purposes, fishing purposes or bunkering operations. CZ: Gas oil «heating»: There is a procedure to reimburse paid excise duty when it has been proved that the gas oil has been used for heating purposes. HU: Unleaded petrol (CN ) : With a sulphur content above 50 ppm (>50ppm) together with an aromatic content above 35% (>35%). LV: Leaded petrol: Reduced rates for petrol when ethanol has been added (LVL 180 = EUR 277,14). LV: Unleaded petrol: Reduced rates for petrol when ethanol has been added (LVL 130 = EUR 200,15). LV: Gas oil «propellant» : Reduced rate for gas oil when biofuel (rape oil) has been added. The normal rate is lowered by LVL 5 (EUR 8,4) for each batch of 5% of added biofuel. MT: Leaded petrol is not sold any longer. A new product LRP (Lead Replacement Petrol) is available since MT: *Maritime commercial activities (harbour cruises, tugging, bunkering, dredging operations, conveyance of goods and passengers between shore and ocean going vessels and sea-farming activities. MT: **Fishing purposes as laid down by the Ministry of Agriculture and Fisheries. MT: **When supplied to private pleasure seacraft for outbound voyages. MT: Gas Oil supplied with partial or full duty exemption is fiscally marked in accordance with Council Directive 95/60/EC and Commission Decision 2001/574/EC. MT: N/A = not applicable. PL: Gas oil «propellant» +«ind./comm.»: Sulphur content [ 1) <=0,005% (=PLN 1014)], [ 2) >0,005%<=0,035% (=PLN 1063)], [ 3) >0,035%=PLN 1141]. SK: Gas oil «ind./comm.»: Fiscal marked gas oil in accordance with Council Directive 95/60/EC and Commission Decision 2001/574/EC. 19
20 values in EUR at 1/10/ Leaded petrol Situation as at 1 January BG CY CZ EE HU LT LV MT PL RO SI SK Member states Minimum excise duty: 337 EUR per 1000 litres of product Excise Duty Rate 20
21 values in EUR at 1/10/ Unleaded petrol Situation as at 1 January BG CY CZ EE HU1 HU2 LT LV MT PL RO SI SK Member states Minimum excise duty: 287 EUR per 1000 litres of product Excise Duty Rate 21
22 values in EUR at 1/10/2003 Diesel (Gas Oil "Propellant") Situation as at 1 January BG CY1 CY2 CZ EE HU LT LV MT PL1 PL2 PL3 RO SI SK Member states Excise Duty Rate Minimum excise duty: 245 EUR per 1000 litres of product 22
23 Liquid Petroleum Gas (LPG) and Methane Mineral oils Situation as at 1 January 2004 Liquid Petroleum Gas and Methane Minimum excise duty adopted by The Council on (Dir. 92/82/EEC) Used as propellant Used for industrial and commercial purposes Used for heating purposes CN to CN CN (Article 3 of Directive 94/74/EC) 100 EUR per 1000 kg. 36 EUR per 1000 kg. 0 EUR per 1000 kg. (Article 8.3 of Directive 92/81/EEC) (Article 7.1 of Directive 92/82/EEC) (Article 7.2 of Directive 92/82/EEC) (Article 7.3 of Directive 92/82/EEC) MS National Excise duty VAT Excise duty VAT Excise duty VAT Currency NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN 340,00 174,55 20,00 340,00 174,55 20,00 340,00 174,55 20,00 CY CYP , ,00* ,00 CZ CZK LPG 3933,00 123,33 22,00 LPG 3933,00 123,33 22,00 LPG ,00 CNG ,00 CNG ,00 CNG ,00 EE EEK LPG 1500,00 95,87 18, ,00 95,87 18, ,00 methane 1300,00 83,09 18, , ,00 HU HUF LPG 47900,00 188,62 15,00 LPG ,00 LPG ,00 natural gas (per nm 3)* 24,50 0,1 12,00 natural gas ,00 natural gas ,00 LT LTL per 1000 litres 200,00 57,93 18,00 per 1000 litres 200,00 57,93 18, ,00 per 1000 kg 377,40 109,32 18,00 per 1000 kg 377,40 109,32 18,00 LV LVL 50,00 76,98 18, ,00 MT MTL * * LPG ,97 18,00 15, ,00 * * Methane ,97 18,00 PL PLN road vehicles * 455,00 99,54 22, , ,00 RO ROL ,00 100,00 19, ,00 100,00 19, ,00 SI SIK 32200,00 136,76 20,00 LPG 32200,00 136,76 20,00 LPG ,00 methane 32200,00 136,76 20,00 methane ,00 natural gas 1,50 0, ,00 SK SKK 7800,00 188,98 19, ,00 188,98 19, ,00 CY: *Industrial/commercial gas: Gas used in cylinders benefits from a zero rate on VAT. HU: *1 nm 3 of natural gas = 0,7168 kg. 1 nm 3 corresponds to 1 m 3 of natural gas at 1 bar and 0 C. MT: *Not used as propellant at present. PL: *Excise duty on LPG is only charged when used in road vehicles. 23
24 Heavy fuel oil and Kerosene Mineral oils Situation as at 1 January 2004 Minimum excise duty adopted by the Council on (Dir. 92/82/EEC) Heavy fuel oil CN to CN (Article 3 of Directive 94/74/EC) 13 EUR per 1000 kg. (Article 6 of Directive 92/82/EEC) Kerosene Used as propellant Used for industrial and commercial purposes Used for heating purposes CN CN (Article 3 of Directive 94/74/EC) 245 EUR per 1000 litres. 18 EUR per 1000 litres. 0 EUR per 1000 litres. (Article 8.1 of Directive 92/82/EEC) (Article 8.3 of Directive 92/81/EEC) (Article 8.2 of Directive 92/82/EEC) (Article 8.3 of Directive 92/82/EEC) MS Nat Excise duty per 1000 kg VAT Excise duty per 1000 litres VAT Excise duty per 1000 litres VAT Excise duty per 1000 litres VAT Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % BG BGN 25,00 12,83 20,00 350,00 179,68 20,00 350,00 179,68 20,00 350,00 179,68 20,00 CY CYP ,00 140,00 239,54 15,00* 140,00 239,54 15,00** 140,00 239,54 15,00 CZ CZK ,80 22, ,00 312,00 22, ,00 312,00 22, ,00 312,00 22,00 EE EEK , ,00 201,32 18, ,00 201,32 18, ,00 201,32 18,00 HU HUF CN , ,00 440,24 25, ,00 440,24 25, ,00 440,24 25, ,00* 334,71 25,00 CN to..cn ,00 157,51 25, ,00* 334,71 25,00 LT LTL 45,00 13,03 18,00 845,57 244,93 18,00 845,57 244,93 18,00 845,57 244,93 18,00 LV LVL 7,00 10,78 18,00 100,00 153,96 18,00 13,00 20,02 18,00 MT MTL power generation ,00 102,00 237,82 18,00 *air navig* 31,00 72, , ,00 ** PL PLN 1762,00 385,47 22, ,00 385,47 22,00 RO ROL , ,00 311,00 19, ,00 311,00 19, ,00 311,00 19,00 SI SIT 3000,00 12,74 20, ,00 265,87 20, ,00 132,94 20, ,00 21,24 20,00 SK SKK 8000,00 19,38 19, ,00 351,30 19, ,00 351,30 19, ,00 351,30 19,00 CY: *Kerosene supplied to airplanes for international transport of goods and passengers is charged with a zero-rate of VAT. **Kerosene supplied for industrial purposes to industries situated in a free trade zone is charged with a zero-rate of VAT. CZ: Kerosene «heating»: There is a procedure to reimburse paid excise duty when it has been proved that the kerosene has been used for heating purposes. HU: *Oil with a viscosity below 4,5mm 2 at 40 C or in respect of distillation testing, the quantity of the portion distilled up to a temperature of 250 C is in excess of 25% or the quantity of the portion distilled up to a temperature of 350 C is in excess of 80% or the density is below 860 kg/ m 3 at 15 C. MT: *Air navigation between Malta and Gozo. MT: **When supplied to private pleasure aircraft for use on outbound voyages. PL: Kerosene all uses : one single excise duty rate for all purposes. 24
25 values in EUR at 1/10/ Heavy fuel oil Situation as at 1 January BG CY CZ EE HU1 HU2 HU3 HU4 LT LV MT1 MT2 PL RO SI SK Member states Minimum excise duty: 13 EUR per 1000 kg of product Excise Duty Rate 25
26 National tax - Mineral Oil Situation as at 1 January 2004 Member State Tax Description Tax type NatCurr EUR Unit 26
27 Situation as at 1 January 2004 MANUFACTURED TOBACCO 27
28 Cigarettes TIRSP Retail Selling Price, all Taxes Included Manufactured tobacco Situation as at 1 January 2004 Cigarettes Specific Excise (1000 pieces) NatCurr EUR as % of TIRSP As % of Total taxation (specific +ad valorem +VAT) Ad Valorem Excise (as % of TIRSP VAT % (as % of TIRSP Ad Valorem Excise + VAT (as % of TIRSP Total Tax (specific incl. + ad valorem + VAT) (as % of TIRSP Current most popular price category per 1000 cigarettes ExciseYield NatCurr EUR (EUR per 1000 cigarettes) Overall Minimum Excise Duty Specific + ad valorem (exclud.vat) Minimum excise duty adopted by the Council on (Dir. 92/79/EEC last amended by Dir. 2002/10/EC) 57% of the TIRSP and >= EUR 60 /1000 it. Or >=EUR 95 /1000 it. (Art 1. of Dir 2002/10/EC) CC NatCurr BG(filtered) BGN 4,00 2,05 5,00% 7,67 43,50% 16,67% 60,17% 65,17% 80,00 41,07 19,92 48,50% BG(un-filtered) BGN 2,00 1,03 7,27% 16,55 20,00% 16,67% 36,67% 43,94% 27,50 14,12 3,85 27,27% CY CYP * * 64,82% 83,25% - 13,04% 13,04% 77,86% 75,00 128,32 83,18 64,82% CZ CZK 480,00 15,05 24,00% 36,90% 23,00% 18,03% 41,03% 65,03% 2000,00 62,71 29,47 47,00% EE EEK 210,00 13,42 25,45% 39,34% 24,00% 15,25% 39,25% 64,70% 825,00 52,73 26,08 49,45% HU HUF 6450,00 25,39 35,34% 45,11 23,00% 20,00% 43,00% 78,34% 18250,00 71,86 41,92 58,34% LT LTL 47,50 13,76 31,15% 50,73% 15,00% 15,25% 30,25% 61,40% 152,50 44,17 20,38 46,15% LV LVL 6,30 9,70 35,00% 62,11% 6,10% 15,25% 21,35% 56,35% 18,00 27,71 11,39 41,10% MT (K.S.) MTL % 9,53% 53,10% 15.25% 68.35% 75.55% % MT (S.S.) MTL % 10,48% 53.10% 15,25% 68,35% 76,35% % PL PLN 64,00 14,00 27,53*% 39,02*% 25,00% 18,03% 43,03% 70,54*% 232,50* 50,86 26,72 52,50*% RO ROL ,00 4,47 14,32% 21,92% 32,00% 19,00% 51,00% 65,31% ,00 31,23 14,46 46,32% SI SIK 2873,00 12,20 14,73% 20,00% 42,27% 16,67% 58,94% 73,67% 19500,00 82,82 47,21 57,00% SK SKK 1400,00 33,92 54,90% ,97% - 70,87% 2550,00 61,78 33,92 54,90% CY: Information about the tax structure in Cyprus, see Additional comments* on next page. MT: Information about the tax structure in Malta, see Additional comments* on next page. PL: *Calculation based on initially estimated data concerned the current most popular price category per 1000 cigarettes. RO: [MPPC = ROL (EUR 0,62)] per packet of 20 cigarettes (on ). SK: [MPPC = SKK 51 (EUR 1,24)] per packet of 20 cigarettes (on ). 28
29 Cigarettes...- Additional comments Situation as at 1 January 2004 BG: CY: In Bulgaria there are two rates for cigarettes depending on whether they are filtered or un-filtered. *The excise tax structure in Cyprus does not correspond to the (EU) Council Directive 92/79/EEC (amended by Directive 2002/10/EC). The excise duty is charged as follows: Home produced: [CYP 3,19 per 1000 cig. (EUR 5,45)] if manufactured with tobacco from Cyprus or an EU country. [CYP 6,38 per 1000 cig. (EUR 10,91)] if manufactured with tobacco from another country (= not Cyprus, not EU). Addition: [CYP 0,88 (EUR 1,50)] +[CYP 0,96 (EUR 1,64)] +[CYP 1, 04 (EUR 1,77]) per packet of 20 cigarettes according to specific selling price bands. Imported: [CYP 3,19 (EUR 5,45)] per 1000 cigarettes if manufactured with tobacco from Cyprus or an EU country. [CYP 6,38 (EUR 10,91)] per 1000 cigarettes if manufactured with tobacco from another country (= not Cyprus, not EU). Addition: [CYP 1,04 (EUR 1,77)] per packet of 20 cigarettes irrespective of their selling price. MT: In Malta the excise tax structure is 53.1% of the retail price + Lm 5.40 per 1000 cigarettes but not less than Lm (or 96.16) per 1000 cigarettes. RO: SK: [MPPC = ROL (EUR 31,22) per 1000 cig.]. Only the specific excise rate is set per 1000 items (by the national Act on Excise Duty on Tobacco and Tobacco Products). During the first half of the year 2003 the most popular price category was PETRA. 29
30 % of Retail Selling Price Cigarettes Overall Minimum Excise Duty Situation as at 1 January BG1 BG2 CY CZ EE HU LT LV MT1 MT2 PL RO SI SK Member states Specific Excise Ad Valorem Excise 30
31 values in EUR at 1/10/ Cigarettes Excise Yield Situation as at 1 January BG1 BG2 CY CZ EE HU LT LV MT1 MT2 PL RO SI SK Member states 31
32 TIRSP Retail Selling Price, all Taxes Included Cigars and Cigarillos Manufactured tobacco Situation as at 1 January 2004 Cigars and Cigarillos Minimum excise duty adopted by the Council on (Dir. 92/79/EEC last amended by Dir. 2002/10/EC) Specific Excise Ad Valorem Excise NatCurr EUR (as % of TIRSP VAT % (as % of TIRSP Ad Valorem Excise + VAT (as % of TIRSP CC NatCurr BG BGN 270,00 138,61 16,67 16,67 CY CYP ,00%* 13,05% N/A CZ CZK ,80 5,00% 18,03% 23,03% EE EEK cigars ,56 0% 15,25% 15,25% cigarillos ,91 0% 15,25% 15,25% HU HUF 25,00% 20,00% 45,00% LT LTL 30,00 8,69 15,25% LV LVL 11,00 16,94 MT MTL 6, ,00% 18,00% PL PLN 134,00 29,32 0% 18,03% 18,03% RO ROL ,00 8,00 SI SIK 0 0 5,00% 16,67% 21,67% SK SKK 1400,00 33,92 CY: The Ad valorem excise duty is based on the CIF value (and not on the retail selling price). LT: The specific excise is given per kg. (Specific excise/per 1000 items: BG, CZ, LV, MT, PL, RO, SK): BG: The specific excise is given per 1000 items. CZ: The specific excise is given per 1000 items LV: The specific excise is given per 1000 items. MT: The specific excise is given per 1000 items. PL: The specific excise is given per 1000 items. RO: The specific excise is given per 1000 items. SK: Only the specific excise is set per 1000 items. Overall minimum excise duty expressed as a percentage (%) of TIRSP or as an amount per kg or for a given number of items. (Article 2 of Directive 1999/81/EC) 5% of TIRSP or EUR 11 per 1000 items or EUR 11 per kg (Article 2 of Directive 2002/10/EC) 32
33 Fine Cut Smoking Tobacco (intended for the rolling of cigarettes) TIRSP Retail Selling Price, all Taxes Included Manufactured tobacco Situation as at 1 January 2004 Fine-Cut Smoking Tobacco (intended for the rolling of cigarettes) Specific Excise Ad Valorem VAT % Excise Ad Valorem Excise + VAT Overall minimum excise duty expressed as a percentage (%) of TIRSP or as an amount per kg. NatCurr EUR (as % of TIRSP (as % of TIRSP (as % of TIRSP (Article 2 of Directive 1999/81/EC) 33% of TIRSP Minimum excise duty or adopted by the Council on EUR 29 per kg (Dir. 92/79/EEC last amended by Dir. 2002/10/EC) (Article 2 of Directive 2002/10/EC) CC NatCurr BG BGN 45,00 23,10 10,00% 16,67 26,67% CY CYP ,00% 13,05% N/A CZ CZK 600,00 18,81 7,00% 18,03% 25,03% EE EEK 220,00 14,06 0% 15,25% 15,25% HU HUF 47,00% 20,00% 67,00% LT LTL 30,00 8,69 15,25% LV LVL 16,60 25,56 MT MTL ,25 18,00% 18,00% PL PLN 65,00%* 18,03% 83,03% RO ROL ,00 16,00 19,00% SI SIK ,00% 16,67% 46,67% SK SKK 1350,00 32,71 BG: Tobacco used in cigarettes, pipes for chewing and snuffing. CY : The Ad valorem excise duty is based on the CIF value (and not on the retail selling price). PL: *The rates for fine cut smoking tobacco are based on the turnover, i.e. the manufacture s selling price inclusive of excise duty and decreased by due VAT. BG: CZ: LT: LV: MT: RO: SK: (Specific excise/per kg: BG, CZ, LT, LV, RO, SK): The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. Only the specific excise is set per kg. 33
34 TIRSP Retail Selling Price, all Taxes Included Other smoking tobaccos Situation as at 1 January 2004 Manufactured tobacco Specific excise Ad Valorem Excise Other smoking tobaccos VAT % Ad Valorem Excise + VAT Overall minimum excise duty expressed as a percentage (%) of TIRSP or as an amount per kg. NatCurr EUR (as % of TIRSP (as % of TIRSP (as % of TIRSP Minimum excise duty adopted by the Council on (Dir. 92/79/EEC last amended by Dir. 2002/10/EC) CC NatCurr BG BGN CY CYP ,00 % 13,05% N/A CZ CZK 600,00 18,81 7,00% 18,03% 25,03% EE EEK 220,00 14,06 0% 15,25 % 15,25% HU HUF 25,00% 20,00% 45,00% LT LTL 30,00 8,69 15,25% LV LVL 11,40 17,55 MT MTL 8,60 20,05 18,00% 18,00% PL PLN 65,00%* 18,03% 83,03% RO ROL ,00 11,00 19,00% SI SIK ,00% 16,67% 36,67% SK SKK 1350,00 32,71 CY : PL: (Article 2 of Directive 1999/81/EC) 20% of TIRSP or EUR 20 per kg (Article 2 of Directive 2002/10/EC) The Ad valorem excise duty is based on the CIF value (and not on the retail selling price). *The rates for domestically manufactured smoking tobacco are based on the turnover, i.e. the manufacture s selling price inclusive of excise duty and decreased by due VAT. The rates for imported smoking tobacco are based on the customs value increased by the customs duty. CZ: LT: LV: MT: RO: SK: (Specific excise/per kg: CZ, LT, LV, RO, SK): The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. The specific excise is given per kg. Only the specific excise is set per kg. 34
35 B-1049 Brussels Belgium Office: MO59 4/11. Telephone: direct line (+32-2) , switchboard Fax: (+32-2) Telex: COMEU B Telegraphic address: COMEUR Brussels. X.400: G=Tove; S=Mogensen; I=TM; P=CEC; A=RTT; C=BE Internet: tove.mogensen@cec.eu.int 35 35
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Indirect taxes other than VAT
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTO UNION Indirect Taxation and Tax administration Indirect taxes other than VAT EXCISE DUTY TABLES Part II Energy products and Electricity In accordance
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.029 July 2009 EXCISE DUTY TABLES Part II Energy products and
More informationEUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Indirect taxes other than VAT
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Indirect taxes other than VAT REF 1041 July 2014 EXCISE DUTY TABLES Part II Energy products and
More informationEUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Indirect taxes other than VAT
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Indirect taxes other than VAT REF 1047 rev1 July 2016 EXCISE DUTY TABLES Part II Energy products
More informationEXCISE DUTY TABLES. Part II Energy products and Electricity. In accordance with the Energy Directive (Council Directive 2003/96/EC)
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Environment and other indirect taxes REF 1033 July 2011 EXCISE DUTY TABLES Part II Energy products
More informationEUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Environment and other indirect taxes
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Environment and other indirect taxes REF 1036 January 2013 EXCISE DUTY TABLES Part II Energy
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL XXI TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL XXI TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes EXCISE DUTY TABLES Intermediate report printed in September 1998
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.012 July 2001 EXCISE DUTY TABLES Can be consulted at: http://europa.eu.int/comm/taxation_customs/publications/info_doc/info_doc.htm
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.013 November 2001 EXCISE DUTY TABLES Can be consulted at: http://europa.eu.int/comm/taxation_customs/publications/info_doc/info_doc.htm
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.010 November 2000 EXCISE DUTY TABLES Can be consulted at: http://europa.eu.int/comm/taxation_customs/publications/info_doc/info_doc.htm
More informationEXCISE DUTY TABLES. Situation at
EXCISE DUTY TABLES Situation at 1.1.1994 This document has been prepared for use within the Commission. It does not necessarily represent the Commission's official position. Cataloguing data can be found
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.011 April2001 EXCISE DUTY TABLES Can be consulted at: http://europa.
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.007 April2000 EXCISE DUTY TABLES Internet: Modified address
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL XXI TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL XXI TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.003 Octobre 1999 EXCISE DUTY TABLES E_uropean Commission
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.009 July 2000 EXCISE DUTY TABLES Internet: Modified address
More informationBelgique/ Bulgaria Česká Danmark Deutschland Eesti Éire/Ireland Elláda España France Italia Kýpros Latvija Lietuva Luxembourg Magyarország
1.0.1 Exchange rates 28.02.2011 (1 ECU-EUR =... MN ) Since Belgique/ Bulgaria Česká Danmark Deutschland Eesti Éire/Ireland Elláda España France Italia Kýpros Latvija Lietuva Luxembourg Magyarország België
More informationDecember 2011 compared with November 2011 Industrial producer prices down by 0.2% in both euro area and EU27
18/2012-2 February 2012 December 2011 compared with November 2011 Industrial producer prices down by 0.2% in both euro area and EU27 In December 2011, compared with November 2011, the industrial producer
More informationREPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL
EUROPEAN COMMISSION Brussels, 23.3.2012 COM(2012) 127 final REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL Quality of petrol and diesel fuel used for road transport in the European
More informationSeptember 2011 compared with August 2011 Industrial producer prices up by 0.3% in euro area Up by 0.4% in EU27
161/2011-4 November 2011 September 2011 compared with August 2011 Industrial producer prices up by 0.3% in euro area Up by 0.4% in EU27 In September 2011 compared with August 2011, the industrial producer
More informationExcise duties on commercial diesel Frequently Asked Questions (see also IP/07/316)
MEMO/07/99 Brussels, 13 March 2007 Excise duties on commercial diesel Frequently Asked Questions (see also IP/07/316) What is the proposal about? The proposal aims at reducing the distortions of competition
More informationTAXATION N 322 JC/ 49 /14 LC/ 39 /14 BARS/ 25 /14 WG-TX/ 2 /14 WG-CO2/ 23 /14 WG-EV/ 4 /14 WG-CSG/ 10 /14
Brussels, 3 April 2014 TAXATION N 322 JC/ 49 /14 LC/ 39 /14 BARS/ 25 /14 WG-TX/ 2 /14 WG-CO2/ 23 /14 WG-EV/ 4 /14 WG-CSG/ 10 /14 Subject: Overview of C2 taxes and incentives for EVs Dear colleagues, Please
More informationCOMMISSION IMPLEMENTING DECISION
L 188/50 Official Journal of the European Union 19.7.2011 COMMISSION IMPLEMENTING DECISION of 11 July 2011 on a Union financial contribution towards Member States fisheries control, inspection and surveillance
More informationIn national currency. Gas oil automobile Automotive gas oil Dieselkraftstoff (I)
In national currency Euro-super 95 Gas oil automobile Automotive gas oil Dieselkraftstoff Gasoil de chauffage Heating gas oil Heizöl (II) Soufre
More informationIn national currency. Gas oil automobile Automotive gas oil Dieselkraftstoff (I)
In national currency Euro-super 95 Gas oil automobile Automotive gas oil Dieselkraftstoff Gasoil de chauffage Heating gas oil Heizöl (II) Soufre
More informationIn national currency. Gas oil automobile Automotive gas oil Dieselkraftstoff (I)
In national currency Euro-super 95 Gas oil automobile Automotive gas oil Dieselkraftstoff Gasoil de chauffage Heating gas oil Heizöl (II) Soufre
More informationIn national currency. Gas oil automobile Automotive gas oil Dieselkraftstoff (I)
In national currency Euro-super 95 Gas oil automobile Automotive gas oil Dieselkraftstoff Gasoil de chauffage Heating gas oil Heizöl (II) Soufre
More informationIn national currency. Gas oil automobile Automotive gas oil Dieselkraftstoff (I)
In national currency Euro-super 95 Gas oil automobile Automotive gas oil Dieselkraftstoff Gasoil de chauffage Heating gas oil Heizöl (II) Soufre
More informationIn national currency. Gas oil automobile Automotive gas oil Dieselkraftstoff (I)
In national currency Euro-super 95 Gas oil automobile Automotive gas oil Dieselkraftstoff Gasoil de chauffage Heating gas oil Heizöl (II) Soufre
More informationIn national currency. Gas oil automobile Automotive gas oil Dieselkraftstoff (I)
In national currency Euro-super 95 Gas oil automobile Automotive gas oil Dieselkraftstoff Gasoil de chauffage Heating gas oil Heizöl (II) Soufre
More informationIn national currency. Gas oil automobile Automotive gas oil Dieselkraftstoff (I)
In national currency Euro-super 95 Gas oil automobile Automotive gas oil Dieselkraftstoff Gasoil de chauffage Heating gas oil Heizöl (II) Soufre
More informationIn national currency. Gas oil automobile Automotive gas oil Dieselkraftstoff (I)
In national currency Euro-super 95 Gas oil automobile Automotive gas oil Dieselkraftstoff Gasoil de chauffage Heating gas oil Heizöl (II) Soufre
More informationIn national currency
Euro-super 95 In national currency Gas oil automobile Automotive gas oil Dieselkraftstoff Gasoil de chauffage Heating gas oil Heizöl (II) Soufre
More informationIn national currency
Euro-super 95 In national currency Gas oil automobile Automotive gas oil Dieselkraftstoff Gasoil de chauffage Heating gas oil Heizöl (II) Soufre
More informationIn national currency
Euro-super 95 In national currency Gas oil automobile Automotive gas oil Dieselkraftstoff Gasoil de chauffage Heating gas oil Heizöl (II) Soufre
More informationCOMMISSION STAFF WORKING PAPER. Technical Annex. Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL
EUROPEAN COMMISSION Brussels, 22.6.2011 SEC(2011) 759 final COMMISSION STAFF WORKING PAPER Technical Annex Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL
More informationCOMMISSION OF THE EUROPEAN COMMUNITIES
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 27.09.1996 COM(96) 469 final Proposal for a COUNCIL DECISION authorizing certain Member States to apply or to continue to apply reductions in, or exemptions
More informationMarch 2013 Euro area unemployment rate at 12.1% EU27 at 10.9%
STAT/13/70 30 April 2013 March 2013 Euro area unemployment rate at 12.1% at 10.9% The euro area 1 (EA17) seasonally-adjusted 2 unemployment rate 3 was 12.1% in March 2013, up from 12.0% in February 4.
More informationBUSINESS AND CONSUMER SURVEY RESULTS. Euro Area (EA) February 2014: Economic Sentiment broadly unchanged in the euro area and the EU
February 2014 BUSINESS AND CONSUMER SURVEY RESULTS 120 Graph 1: Economic sentiment indicator (s.a.) 110 100 90 80 Euro Area (EA) 70 60 long-term av erage (1990-2013) = 100 European Union (EU) 1990 1991
More informationEUROPEAN FISHERIES IN FIGURES
EUROPEAN FISHERIES IN FIGURES The tables below show basic statistical data in several areas relating to the Common Fisheries Policy (CFP), namely: the fishing fleets of the Member States in 2014 (Table
More informationFebruary 2014 Euro area unemployment rate at 11.9% EU28 at 10.6%
STAT/14/52 1 April 2014 February 2014 Euro area unemployment rate at 11.9% EU28 at 10.6% The euro area 1 (EA18) seasonally-adjusted 2 unemployment rate 3 was 11.9% in February 2014, stable since October
More informationMay 2014 Euro area unemployment rate at 11.6% EU28 at 10.3%
STAT/14/103-1 July 2014 May 2014 Euro area unemployment rate at 11.6% EU28 at 10.3% The euro area 1 (EA18) seasonally-adjusted 2 unemployment rate 3 was 11.6% in May 2014, stable compared with April 2014
More informationJune 2014 Euro area unemployment rate at 11.5% EU28 at 10.2%
STAT/14/121 31 July 2014 June 2014 Euro area unemployment rate at 11.5% EU28 at 10.2% The euro area 1 (EA18) seasonally-adjusted 2 unemployment rate 3 was 11.5% in June 2014, down from 11.6% in May 2014
More informationDRINK-DRIVING IN THE EUROPEAN UNION
DRINK-DRIVING IN THE EUROPEAN UNION Safe and Sober Talk Switzerland Bern, 17 th of October 2017 Frank Mütze Policy & Project Officer ETSC ETSC A science based approach to road safety Secretariat in Brussels
More informationHELLENIC REPUBLIC MINISTRY OF DEVELOPMENT DIRECTORATE-GENERAL FOR ENERGY DIRECTORATE FOR RENEWABLE ENERGY SOURCES AND ENERGY-SAVING EXTENSIVE SUMMARY
Important notice: this report has been submitted in the language of the Member State, which is the sole authentic version. Translation into the English language is being provided for information purposes
More informationPart 12 Excise duties, reliefs, drawbacks and allowances
Excise duties, reliefs, drawbacks and allowances 1 January 2018 93 1 January 2018 94 EXCISE DUTY 12.1 Introduction This part concentrates on goods liable to excise duty. It lists the rates of excise duty
More informationCOMMISSION DELEGATED REGULATION (EU) No /.. of
EUROPEAN COMMISSION Brussels, 20.2.2015 C(2015) 861 final COMMISSION DELEGATED REGULATION (EU) No /.. of 20.2.2015 amending Regulation (EC) No 376/2008 as regards the obligation to present a licence for
More informationBUSINESS AND CONSUMER SURVEY RESULTS. August 2013: Economic Sentiment rises further in both the euro area and the EU
August 2013 BUSINESS AND CONSUMER SURVEY RESULTS 120 Graph 1: Economic sentiment indicator (s.a.) 110 100 90 80 70 long-term av erage (1990-2012) = 100 Euro Area (EA) European Union (EU) 60 1990 1991 1992
More informationConsumer confidence indicator
February 2016 BUSINESS AND CONSUMER SURVEY RESULTS 120 Graph 1: Economic sentiment indicator (s.a.) 110 100 90 80 70 long-term average (1990-2015) = 100 Euro Area (EA) European Union (EU) 60 1990 1992
More informationKEY DRIVERS AND SLOWERS OF PASSENGER CAR TRANSPORT (ENERGY) DEMAND IN THE EU-27
Amela Ajanovic KEY DRIVERS AND SLOWERS OF PASSENGER CAR TRANSPORT (ENERGY) DEMAND IN THE EU-27 Vienna University of Technology, Energy Economics Group, Austria, Phone +431 5881 37364, e-mail ajanovic@eeg.tuwien.ac.at
More informationEUROPEAN COMMISSION DIRECTORATE-GENERAL FOR ECONOMIC AND FINANCIAL AFFAIRS BUSINESS AND CONSUMER SURVEY RESULTS. August 2011
EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR ECONOMIC AND FINANCIAL AFFAIRS BUSINESS AND CONSUMER SURVEY RESULTS August 2011 Upcoming releases of Business and Consumer Survey results Flash CCI: 22 September,
More informationCircular No: 647 /2011
istanbul & Marmara, Aegean, Mediterranean, Black Sea Regions CHAMBER OF SHIPPING Istanbul 13.12.2011 Our Reference : 4677 Subject : About Sulfur Content of Marine Fuels Circular No: 647 /2011 Re: (a)"the
More informationReport on 2006 in accordance with Article 4(1) of Directive 2003/30/EC of 8 May 2003
(17.07) SN 3422/07 (OR. lv) Report on 2006 in accordance with Article 4(1) of Directive 2003/30/EC of 8 May 2003 Under Article 4(1) of Directive 2003/30/EC of the European Parliament and of the Council
More informationBUSINESS AND CONSUMER SURVEY RESULTS. Euro Area (EA) European Union (EU) September 2015: Economic Sentiment improves in the euro area and the EU
September 2015 BUSINESS AND CONSUMER SURVEY RESULTS 120 Graph 1: Economic sentiment indicator (s.a.) 110 100 90 80 70 60 long-term average (1990-2014) = 100 Euro Area (EA) European Union (EU) 1990 1991
More informationORDINANCE N 4 OF 28 JUNE 2006 ON THE LIMITS OF THE MAXIMUM NATURAL WASTAGE OF EXCISABLE GOODS
ORDIACE 4 OF 28 JUE 2006 O THE LIMITS OF THE MAXIMUM ATURAL WASTAGE OF EXCISABLE GOODS In force from 01.07.2006. Issued by the Ministry of Finance Prom. SG. 57/14 Jul 2006 Chapter one. GEERAL PROVISIOS
More information7th national report on promoting the use of biofuels and other renewable fuels in transport in Portugal Directive 2003/30/EC
Directorate-General for Energy and Geology 7th national report on promoting the use of biofuels and other renewable fuels in transport in Portugal Directive 2003/30/EC (2009) June 2010 1. Introduction
More informationBUSINESS AND CONSUMER SURVEY RESULTS. Euro Area (EA) European Union (EU)
June 2015 BUSINESS AND CONSUMER SURVEY RESULTS 120 Graph 1: Economic sentiment indicator (s.a.) 110 100 90 80 70 60 long-term average (1990-2014) = 100 Euro Area (EA) European Union (EU) 1990 1991 1992
More informationBUSINESS AND CONSUMER SURVEY RESULTS
March 2018 BUSINESS AND CONSUMER SURVEY RESULTS 120 Graph 1: Economic sentiment indicator (s.a.) 110 100 90 80 70 long-term av erage (1990-2017) = 100 EA EU 60 1994 1996 1998 2000 2002 2004 2006 2008 2010
More informationPIVE 1 PIVE 2 PIVE 3 PIVE 4 PIVE 5 PIVE 6 PIVE 7 PIVE
Title of the measure: SPA51-PIVE Efficient-Vehicle Incentive Programme General description PIVE Programme was approved in Cabinet Meeting of 27 September 2012 with an initial budget allocation of 75 million,
More informationBUSINESS AND CONSUMER SURVEY RESULTS
December 2018 BUSINESS AND CONSUMER SURVEY RESULTS **** Important notice: Starting with the next flash publication on 23 January 2019, the composition of the consumer confidence indicator will be revised.
More informationBUSINESS AND CONSUMER SURVEY RESULTS
February 2018 BUSINESS AND CONSUMER SURVEY RESULTS 120 Graph 1: Economic sentiment indicator (s.a.) 110 100 90 80 70 long-term av erage (1990-2017) = 100 EA EU 60 1994 1996 1998 2000 2002 2004 2006 2008
More informationBUSINESS AND CONSUMER SURVEY RESULTS. November 2013: Economic Sentiment improves in the euro area and the EU
November 2013 BUSINESS AND CONSUMER SURVEY RESULTS 120 Graph 1: Economic sentiment indicator (s.a.) 110 100 90 80 Euro Area (EA) 70 60 long-term av erage (1990-2012) = 100 European Union (EU) 1990 1991
More informationBUSINESS AND CONSUMER SURVEY RESULTS. Euro Area (EA) June 2014: Economic Sentiment decreasing in the euro area, while stable in the EU
June 2014 BUSINESS AND CONSUMER SURVEY RESULTS 120 Graph 1: Economic sentiment indicator (s.a.) 110 100 90 80 Euro Area (EA) 70 60 long-term av erage (1990-2013) = 100 European Union (EU) 1990 1991 1992
More informationThis document has been prepared for use within the Commission. It does not necessarily represent the Commission's official position.
EXCISE DUTY TABLES This document has been prepared for use within the Commission. It does not necessarily represent the Commission's official position. Cataloguing data can be found at the end of this
More informationCOMMISSION OF THE EUROPEAN COMMUNITIES REPORT FROM THE COMMISSION. Quality of petrol and diesel fuel used for road transport in the European Union
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 2.3.2005 COM(2005) 69 final REPORT FROM THE COMMISSION Quality of petrol and diesel fuel used for road transport in the European Union Second annual report
More informationBUSINESS AND CONSUMER SURVEY RESULTS
May 2018 BUSINESS AND CONSUMER SURVEY RESULTS 120 Graph 1: Economic sentiment indicator (s.a.) 110 100 90 80 70 60 long-term av erage (1990-2017) = 100 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012
More informationBUSINESS AND CONSUMER SURVEY RESULTS. September 2018: Economic Sentiment decreases in both the euro area and the EU
September 2018 BUSINESS AND CONSUMER SURVEY RESULTS 120 Graph 1: Economic sentiment indicator (s.a.) 110 100 90 80 70 60 long-term av erage (1990-2017) = 100 1994 1996 1998 2000 2002 2004 2006 2008 2010
More informationCOMMUNICATION FROM THE COMMISSION TO THE COUNCIL
EUROPEAN COMMISSION Brussels, 25.10.2017 COM(2017) 622 final COMMUNICATION FROM THE COMMISSION TO THE COUNCIL European Development Fund (EDF): forecasts of commitments, payments and contributions from
More informationBUSINESS AND CONSUMER SURVEY RESULTS. February 2019: Economic Sentiment broadly stable in the euro area, down in the EU
February 2019 BUSINESS AND CONSUMER SURVEY RESULTS 120 Graph 1: Economic sentiment indicator (s.a.) 110 100 90 80 EA EU 70 long-term av erage (1990-2018) = 100 60 1995 1997 1999 2001 2003 2005 2007 2009
More informationRaw Tobacco Production statistics harvests
EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR AGRICULTURE AND RURAL DEVELOPMENT Directorate C. Single CMO, Economics and analysis of agricultural market C.2. Wine, spirits, horticultural products, specialised
More informationEUROPEAN COMMISSION DIRECTORATE-GENERAL FOR ECONOMIC AND FINANCIAL AFFAIRS BUSINESS AND CONSUMER SURVEY RESULTS. April 2011
EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR ECONOMIC AND FINANCIAL AFFAIRS BUSINESS AND CONSUMER SURVEY RESULTS April 2011 From February 2011 onwards, business surveys are presented exclusively in accordance
More informationArea Yield Production ha % TAV 100 kg/ha % TAV t % TAV
4.1.1.1 Area, yield and production of common and durum wheat 26/11/2013 Common wheat Area Yield Production 1 000 ha % TAV 100 kg/ha % TAV 1 000 t % TAV 2009 2010 2011 2012 2012 2009 2010 2011 2012 2012
More informationEU Market Situation for Poultry. Civil Dialogue Group. 25 October 2016
EU Market Situation for Poultry Civil Dialogue Group 25 October 216 Thousand Tons F O R E C A S T 16 14 Experts EU production forecast on Poultry and Rabbit (Missing data (BE-EL-AT-RO-LT-SE) - No expert
More informationImplications of Biofuel Support Policies in Europe - A Quantitative Analysis in an Open Economy
16 th ICABR / 126 th EAAE Ravello 24-27 June 2012 Implications of Biofuel Support Policies in Europe - A Quantitative Analysis in an Open Economy María Blanco, Shailesh Shrestha, Marcel Adenaeuer and Arno
More informationGreening transport taxation
Greening transport taxation Jos Dings GBE conference, Budapest, 8 July 2010 www.transportenvironment.org A ranking of transport tax anomalies 1 Tax free aviation 2 Private benefits of company cars 3 Europe
More informationProportion of the vehicle fleet meeting certain emission standards
The rate of penetration of new technologies is highly correlated with the average life-time of vehicles and the average age of the fleet. Estimates based on the numbers of cars fitted with catalytic converter
More informationThai Experience on Energy Taxation
The 5 th IMF-Japan High-Level Tax Conference for Asian Countries Thai Experience on Energy Taxation Dr. Warotai Kosolpisitkul Director of Tax Policy Bureau Fiscal Policy Office, Ministry of Finance 21
More informationBUSINESS AND CONSUMER SURVEY RESULTS. Euro Area (EA) European Union (EU)
September 2016 BUSINESS AND CONSUMER SURVEY RESULTS 120 Graph 1: Economic sentiment indicator (s.a.) 110 100 90 80 70 long-term average (1990-2015) = 100 Euro Area (EA) European Union (EU) 60 1990 1992
More informationNext update will be this week as soon as possible. Thanks for your understanding
Next update will be this week as soon as possible. Thanks for your understanding Trade monitoring through customs surveillance data The TAXUD surveillance system ("customs surveillance") records and centralizes
More informationEXCISE DUTY RATE TABLES
t~l \,- EUROPEAN COMM.ISSION DIRECTORATE GENERALE XXI CUSTOMS AND INDIRECT TAXATION Indirect taxation other than turnover taxes EXCISE DUTY RATE TABLES '\ EUROPEAN COMMISSION DIRECTORATE GENERAl XXI, EXCISE
More informationReport. pursuant to Article 4(1) of Directive 2003/30/EC of the European Parliament and of the Council of 8 May 2003
Important notice: this report has been submitted in the language of the Member State, which is the sole authentic version. Translation into the English language is being provided for information purposes
More informationLow Sulphur Fuel Oils Preliminary Estimated Costs to Canadian Industry based on European Data
Low Sulphur Fuel Oils Preliminary Estimated Costs to Canadian Industry based on European Data Lyne Monastesse and Mark Tushingham Fuels Division Environment Canada August 2002 2 Table of Content INTRODUCTION...
More informationMonitoring, reporting and verification of CO 2 emissions from ships - EU MRV regulation and obligations and the parallel IMO activities
Monitoring, reporting and verification of CO 2 emissions from ships - EU MRV regulation and obligations and the parallel IMO activities ENAMOR Seminar 22 th November 2016 PIRAEUS HOTEL SAVOY Krzysztof
More information1. New measures to promote the use of biofuels or other renewable fuels for transport purposes
Important Notice: This report has been submitted in the language of the Member State, which is the sole authentic version. Translation into the English language is being provided for information purposes
More informationMarket situation in the Olive oil and Table olives sectors
Market situation in the Olive oil and Table olives sectors Committee for the Common Organisation of the Agricultural Markets Arable crops and olive oil 30 May 2017 Lucie Zolichová, AGRI G.4 lucie.zolichova@ec.europa.eu
More informationCARS 2020 Working Group Clean Vehicles: Electromobility and alternative fuels. 27 May 2013
CARS 2020 Working Group Clean Vehicles: Electromobility and alternative fuels 27 May 2013 About Leaseurope The voice of leasing and automotive rental in Europe It brings together 47 Member Associations
More informationFeed & Food Statistical Yearbook Statistical Yearbook 2016
Feed & Food Statistical Yearbook 2005 Statistical Yearbook 2016 FEDERATION EUROPEENNE DES FABRICANTS D'ALIMENTS COMPOSES POUR ANIMAUX EUROPÄISCHER VERBAND DER MISCHFUTTERINDUSTRIE EUROPEAN FEED MANUFACTURERS
More information&DVH 1R, <'52 6$*$ 5(*8/$7,21((&1R 0(5*(5352&('85( Article 6(1)(b) NON-OPPOSITION Date: 05/07/1999
EN &DVH 1R,90 1256. +
More informationFirst Trends H2020 vs FP7: winners and losers
First Trends H2020 vs FP7: winners and losers Special focus on EU13 countries by Christian Saublens for EURADA INTRODUCTION Based on data available on the Cordis website on 3 December 2015, it is possible
More informationCarbon Tax the Irish case
January 25 th, 2017 Brussels, Belgium Carbon Tax the Irish case James Nix, Director of Green Budget Europe 1 Context Leadership by the Green Party Limited public opposition Government need for the income
More informationInflation Differentials in Europe. Balázs Égert Economics Department, OECD
Inflation Differentials in Europe Balázs Égert Economics Department, OECD Objectives of the presentation Different factors driving inflation rates in Europe Differences between mature and catching-up countries
More informationUSDA Agricultural Outlook Forum 2007
USDA Agricultural Outlook Forum 2007 EU BIOFUELS POLICY AND EFFECTS ON PRODUCTION, CONSUMPTION AND LAND USE FOR ENERGY CROPS Hilkka Summa Head of Unit for Bioenergy, Biomass, Forestry and Climate Change
More informationMinutes. Meeting of the Member States Expert Group on AVAS for M & N category vehicles (E01295) 16 November 2016, Brussels
EUROPEAN COMMISSION Directorate-General for Internal Market, Industry, Entrepreneurship and SMEs Directorate Unit Brussels, 20 January 2017 Minutes Meeting of the Member States Expert Group on AVAS for
More informationTAXATION EUROPE Excise duties and mechanisms for partial rebates on diesel in Europe
Situation on 31 December 2017 TAXATION EUROPE Excise duties and mechanisms for partial rebates on diesel in Europe CNR presents a new edition of the European overview of the taxation applied to diesel
More informationRoad safety in Europe. Graziella Jost, ETSC, PIN Programme Manager
Road safety in Europe Graziella Jost, ETSC, PIN Programme Manager ETSC PIN Programme 1 Compare country performance in road safety Include the 27 EU Member States (+ Israel, Norway and Switzerland) A PIN
More informationNOTE FROM THE FRENCH AUTHORITIES. SUBJECT: Report assessing actions taken to promote biofuels in France in 2008.
Important notice: this report has been submitted in the language of the Member State, which is the sole authentic version. Translation into the English language is being provided for information purposes
More informationSheep and goat numbers (preceding December)
4.17.0.1 Sheep and goat numbers (preceding December) 1 000 head % of EU-27 % TAV 2007 2008 2009 2010 2010 2010 2009 1 2 3 4 5 6 7 Sheep EU-27 95 803 90 907 88 757 84 614 100.0 4.7 Belgique/België ( 1 )
More informationTHE ROAD SAFETY POLICY IN SPAIN. Rome, 9 th April 2009
THE ROAD SAFETY POLICY IN SPAIN Rome, 9 th April 2009 1. GENERAL DATA Spain!500 000 km².! 44 million inhabitants. Amount of vehicules! 31 million.! 6 M. increase from 2003 to 2008.! Increase of 1M per
More informationBiofuels Strategy: Background memo
MEMO/06/65 Brussels, 8 February 2006 Biofuels Strategy: Background memo Key facts and figures Biofuel production - Biofuels are transport fuels produced from biomass feed-stocks (i.e. organic material).
More information(Non-legislative acts) REGULATIONS
13.12.2014 L 358/1 II (Non-legislative acts) REGULATIONS COUNCIL REGULATION (EU) No 1323/2014 of 12 December 2014 amending Regulation (EU) No 36/2012 concerning restrictive measures in view of the situation
More informationNew Challenges for the Transatlantic Cooperation N. LOHL, EASA
New Challenges for the Transatlantic Cooperation N. LOHL, EASA IAQG General Assembly München 16th October 2009 Introduction: IAQB and EASA International Aerospace Quality Group, IAQB refers to: Culture
More information