迈向低排放交通:生物燃料税收优惠和国家援助缓解气候变化

Q3 Social Sciences
Sara Kymenvaara
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引用次数: 0

摘要

本文分析了在三个欧盟法律框架下对生物燃料税收优惠的监管;2003年能源税收指令(ETD)、可再生能源指令(RED)和国家援助法。这些框架对生物燃料的可持续性和气候性能缺乏共识。ETD的最低税率没有根据燃料的气候表现对其进行区分,也与运输部门的温室气体减排无关。与此同时,RED指示欧盟成员国推广符合其可持续性标准的生物燃料。正如本文中的案例研究所表明的那样,这给会员国在国家援助法方面对生物燃料的税收优惠带来了挑战。原则上,政府可以根据国家(气候)政策目标自由制定激励措施。然而,这种自由受到国家援助法的限制,在国家援助程序中评估激励措施时,国家目标通常被忽视。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Towards Low-Emission Transport: Biofuels’ Tax Incentives and State Aid for Climate Change Mitigation
This article analyses the regulation of biofuels’ tax incentives under three European Union (EU) legal frameworks; the 2003 energy taxation directive (ETD), the renewable energy directives (RED), and State aid law. These frameworks lack a common understanding of biofuels’ sustainability and climate performance. The ETD’s minimum tax rates do not differentiate fuels according to their climate performance and has no relevance for greenhouse gas emission reduction in the transport sector. At the same time, the RED instruct EU Member States to promote biofuels that meet its sustainability criteria. As shown by the case studies in this article, this comes with challenges for Member States’ tax incentives to biofuels in relation to State aid law. In principle, governments may freely structure incentives according to national (climate) policy objectives. Yet, that freedom is restricted by State aid law, and national objectives are typically overlooked when incentives are assessed in State aid procedures.
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1.20
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