European Commission logo
Impact assessment

SWD/2021/641 final

Impact assessment accompanying the document Proposal for a Council Directive: restructuring the Union framework for the taxation of energy products and electricity (recast)

publication date
14 July 2021
additional information

For the assessment of policy options, the models GEM-E3, EUROMOD, E-QUEST, AERO-MS and GINFORS-E are used.

The baseline scenario builds on the EU reference scenario[1] updated with effective tax rates for energy taxation of EU Member States. For details, please check the text of the impact assessment report.

The evaluation of policy options for the taxation of the aviation sector was supported by the "Study on the taxation of the air transport sector" [for details, see the impact assessment report].

[1] European Commission, EU Reference Scenario 2020: Energy, Transport ad GHG Emissions: Trends to 2050, Publications Office, Luxembourg, 2021, https://doi.org/10.2833/35750.

related EPRS documentation