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Parliamentary questions
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21 December 2011
E-010355/2011(ASW)
Answer given by Mr Oettinger on behalf of the Commission
Question reference: E-010355/2011

Article 15(1)(b) of Directive 2003/96/EC on energy taxation(1) allows Member States to exempt or to apply tax reductions to, amongst others, electricity of solar and wind origin. It is for Member States to determine the conditions for the application of this provision. The Dutch taxation scheme therefore appears to be in line with EU legislation on energy taxation. The recent Commission proposal revising this directive(2) does not amend this provision. The Commission proposal for a directive on energy efficiency(3) promotes small-scale distributed generation to achieve the EU energy efficiency targets (Articles 10, 12). The Commission has commissioned a study on non-cost barriers to renewable energy(4).

(1)OJ L 283, 31.10.2003.
(2)COM(2011) 169 final.
(3)COM(2011) 370 final.
(4)http://ec.europa.eu/energy/renewables/studies/doc/renewables/2010_non_cost_barriers.pdf

OJ C 168 E, 14/06/2012
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