Answer given by Mr Gentiloni on behalf of the European Commission
28.2.2020
As confirmed in the recent European Green Deal[1], the Commission will propose to revise the Energy Taxation Directive (ETD)[2], focusing on environmental issues. The current ETD includes a mandatory exemption for the taxation of energy products used in international aviation. The directive, however, already allows Member States to limit this exemption and apply the tax on fuels used for domestic flights unilaterally and for intra-EU flights if a bilateral agreement is concluded between the Member States concerned.
The legislative proposal for the revision of the ETD will be accompanied by a thorough impact assessment, as required by the Commission’s Better Regulation Guidelines[3].
A harmonised EU-wide tax on kerosene used in aviation could be an appropriate measure to address emissions from aviation and ensure a level playing field with other transport modes. However, the impact assessment will also assess if other measures could achieve the same objectives.
Preparation work of the impact assessment has been launched.
The impact assessment will analyse which flights should be covered by a possible fuel tax. Taxation of the aviation sector could affect EU regions to varying degrees. Therefore, the possible negative economic and social impacts in peripheral‐ and island regions where transport is more reliant on aviation will be assessed.