La reestructuración del régimen impositivo de los productos energéticos y de la electricidad en la Unión Europea

Abstract

In the current socio-economic context, derived from the economic crisis, many fine and diverse nature are the challenges that Community Institutions face. In this regard, the commitments in the field of environmental protection and regulation of the energy should be revised to accommodate them to the new game board. So are currently in the process of approval of the amendment of Directive 2003/96, this is, the European regulation on taxation of energy products and electricity.
By this, we analyze a key mechanism that certainly will be a major step in the policy of the Union, not only in economic, but also environmental. It will serve as a starting point for future environmental taxation and is one of the most ambitious reactions to combat the economic crisis in the medium and long term. So, in terms of the methodology used in the analysis, indicate that it is based on a thorough and comprehensive study of European documentation from working papers and impact studies, analysis of statistics (Eurostat) to previous attempts to legislate, for finally, and once we have an overview of the EU position, go to question the text presented.