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DOCUMENTS "COM"
COM(81)511
Vol.1981/0154

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(81)511final
V',Brussels -11thSeptember 1981
ί\&
* J
TAXATION OFPETROLEUM PRODUCTS
(Communication fromtheCommission totheCouncil )
COM(81)511final

Commission Communication onthe Taxation ofPetroleum Products
1. Introduction
1.1 .Atthe same time that the impact ofthe second major increase inoil
prices hasmade structural adjustments intheeconomy necessary everywhere ■
tomeet thechanged circumstances regarding energy ,the role ofprices /
and taxation asaninstrument both ofenergy policy and ofeconomic
policy hasbeen increasingly recognized .InaCouncil resolution of9June
1980 theMinisters said that energy pricing should bebased onthe
following principles
-"consumer prices should reflect representative conditions onthe
world market ,taking account oflong-term trends ;
- 'one ofthe factors determining consumer prices should bethe cost of
replacing anddeveloping energy sources ;.,–
energy prices onthe market should becharacterized bythe greatest
possible degree oftransparency ."(1)
21.2 InOctober 1980 initscommunication onenergy andeconomic policy ,the
Commi ssion :
-stressed the need tokeep the trend ofpetroleum product prices as
constantly consistent aspossible with thegeneral direction of '
energy policy ;
-hoped that theMember State ?,insofar asthey had aninfluence onthe
formation ofprices ,would trytoavoid developments atthe level ofthefinal
consumer which would discourage energy /saving anddiversification ,
that is,energy investment .
I
Itproposed asanobjective :
-attaining ahierarchy ofprices which would serve the aims of
reducing dependence onexternal sources ofoil and would act both as
adeterrent (oil )and asanincentive (other sources ofenergy ),,
reflecting both these twoaspects ofenergy policy ;
– –__ I.
0JNoC149/4,18June 1980
2C0M (80)583,15October 1980
Λ

-2-
-preventing excessive differences inpricestructures asbetween Member
States-whichcanbetracedback,toaLargeextent,tothewayin
whichdifferent energyproducts aretaxed-which,giventheirsimilarity
ofsituation andthefactthatallbelongtothesamemarket,cannot
bejustified . ".
1.3Itseemeddesirable totake taxation,thesubjectofthispaper,as
astartingpointforanalysing themainfactorswhichdetermine thelevels,
trendsandreasonsfordifferences inthepricesofenergyresources,the >
\questions ofpre-taxpriceformation forthedifferent formsofenergy,
transparency andpricingitself .beingtreatedinaseparate papertofollow.
2.Energyandeconomic policy
.2.1Themedium-term Community strategy proposed intheFifthEconomic Policy
Programme makesthereduction ofreliance onexternal sources,thatistosay
of.consumption ofimportedenergyandespecially oil,amajorgoal,
.whoseattainment isdependent ontwovariables whichareeconomic in
nature:energyinvestments andenergyprices.Thisisthereasonwhythe
Commission hasaskedthatincreases shouldbepassedonimmediately aid<in,
fulltothefinalconsumer andontheotherhandthat,anyensuingsecondary
inflationist effectsshouldbeasfaraspossible reducedtoaminimum.
/ Inconnection withthis,in
itscommunication ontheprinciples ofindexation intheCommunity (1),
theCommission triestoreconcile theeconomic concern ofthemoment-
reducingtherateofinflation -andthelonger-term objective -increasing
energyindependence -andrecommends exclusion fromindexation of:"the
impactofanychangesinindirect taxesandcertainpublicserviceprices"
and"theriseinpricesattributable toadeterioration inthetermsof'
tradedue,forexample,toariseinimportant rawmaterial prices".
2.2Havingregardtothedirection tobefollowed inenergymatters,aprice
policyshouldbedeveloped whichmadeitpossible bothto:
-ensure"trueprices",whichwouldmeanthatconsumerpricesfullyreflected
thecostsofproduction ,transport anddistribution ,andtheinvestment
costsofdeveloping futuresources,andto
-givetheconsumer asclearandstableapictureaspossible ofpricetrends
sothatbothindustry andhouseholds wouldbeabletomakerational
investment decisions whichwouldcontribute torestructuring energysupply
anddemand. /
(1)C0M(81)457,23July1981

Inpursuingtheseobjectives,however,accountmustalsobetakenofothers,
suchasthoseLaiddownforenergysaving,combatting inflation,taxrevenue,•
socialpolicyandtheconstraints experienced byenergyproducers (balancing
thebudget,commercial policy,etc.).
2.3Although asinglegeneralprinciple couldbeusedtoanalyseprice
formation forthevariousformsofenergy,itisobviousthatsincefor
eachofthemproduction followsitsownindividual courseeachformmust
ν
.beanalysed separately (seethepaper:EnergyPrices;PolicyandTransparency
tobetransmitted totheCouncil).Inthecaseofcrudeoilandrefined
productstheirpricesareextremely unstable,andthefactthatoil
•products dominate alargepdrtoftheenergymarketmeansthatthis
instability ispassedontotheotherformsofenergy.
2.4Nonetheless ,inthelongtermthepriceofoilwillbemainlydetermined
bythepriceofalternative formsofenergy.
Forsomeuses,particularly asfuelandinthepetro-chemical industry,
therearehardlyanysubstitutes forhydrocarbons ,andalternatives to
conventional oilcouldonlycomefromoil-shale,tarsandsorcoals.
Butforotherpurposes,inparticular heatandelectricity production ,■
moreeconomical alternatives alreadyexistandtheuseofoilshouldbe
discouraged here.

-4 -
2.5 Out of .therange ofenergy products ,those whose consumption absolutely
must bereduced ,petroleum products ,arcalso those whose prices aremost
subject tocontrol bytheMember States inthe form oftaxation .-Oil
taxes are generally heaviest onthose products for which ther«are few
substitutes (seefindings below ). Ifinthemedium term theprice mecha­
nism should have arole toplay ,taxation too should beused insuch
awayastoreinforce itseffects .Also ,many countries arefaced with
theneed tolimit orreduce their public deficits ,which leads them to »-
i \
accord particular importance intheir economic poli cies toanalysing and
controlling the sources oftax revenue .\
2.6 Themanner inwhich petroleum products are taxed must contribute to
diminishing generally these clashes between objectives ,provided the line
followed here isconsistent with macro-economic andenergy policy .,Action
toachieve this isalready both feasible anddesirable atCommunity level .
\
3.Oiltaxes :findings andeffects ' ^ " ,
3.1 Unlike other forms ofenergy (coal ,gas andelectricity )onwhich there
arevirtually notaxes other than VAT (which ischarged only onfinal
consumption ),onpetroleum products there arespecific charges (excise duty
onmineral oils )which canbequite heavy .A.detailed analysis of -oil -taxes ,
♦
botn theorigin ofandjustification forthegeneral arrangements andthe
exceptions ,,isgiven intheAnnex ,themain conclusions being thefollowing :
-because oftheir yield intax revenue ,excise duties areheaviest on
motor fuel (petrol anddiesel )andquite light onfurnace fuel ;
-theadaptation oftherates ofexcise duties togeneral price trends has
tended tobevery irregular andbelated inmost countries ;
• i i
-there arevery substantial differences intherates ofexcise duty
applied inthedifferent countries ^particularly inthecase ofdiesel
•fuel ; \ ,
-thestructure ofexcise duties varies from oneMember State ^toanother ;
.-inallMember States there aredifferent arrangements forexemptions or
subsidies theeconomic justification forwhich inmany cases isnot
obvious .The Commission proposes that the Council adopts asaprinciple
their progressive elimination onthebasis ofajoint study with national
administrations .Particular attention should bepaid toairand inland
waterways transport ,agriculture andoilconsumption within certain
industrial sectors (e.g. refineries ,petro-chemicals ).
»

-withregardtoVAT,thenormalratesareusuallyapplied (withthe
customary differences betweencountries),butsomecountries apply
reducedorzeroratesforcertainproducts .
3.2Fromthesesummaryfindings certainconclusions shouldbedrawnas
1regards economic andenergyobjectives :•
-theproducts thataremostheavilytaxedarenotthosethatofferthe
greatestopportunities forsavingortheuseofsubstitute products;'
-theirregular timingofadjustments inexcisedutieshasnotgenerally
contributed tosmoothing pricechangesforoilproducts,whichhave
beenmaskedbysuddensharpmovements inpre-taxprices;
-thedelaysinadapting excisedutiestogeneralpricetrendsoverthe
period1973-81 hasinmanycasesproduced asubstantial lossinpotential
taxrevenue; ,
-theabsenceatEuropean levelofanyconcerted oiltaxpolicy,bothfor
thedirection tobefollowed andthestructure oftaxation,hasmadeusers
lessawareoftheabsolute necessity ofreducingoilconsumption ;■'
-lastly,certaindifferences inratesoftaxation haveprovokeddistortion
ofcompetition andhaveimpededtheproperallocation ofresources .
3.3Inpracticeitmayprovedifficult tomakethechanges neededtoadaptoil
taxation;atalleventsitwillbenecessary tospreadthechangesout
overacertainperiodifeconomicactivityisnottobedisrupted ,asthe
present systemsoftaxation affectbothsectoral andregional economic
structures .Inaddition theeffectofsuchchanges ontheCompetitivity of
firmscouldbeimportant,atleastintheshortterm,insectors whereoil
pricesformamajorpartofproduction costs.Timewillalsobeneededon
thesupplysideforrefining structures tobealtered.Furthermore ,the ■
complexity oftaxstructures ,theinteraction betweentheratesandthe
products covered byexciseduties,theexistence ofotherformsof
ι -
taxation (ondemand ,forbutalsoonsupplyofpetroleum products )and
themultiplicity ofobjectives donotlendthemselves readilytoany
singlesolution .
_____ •••/•••
1. .•.....
Adetailed analysis oftheeffectsofoiltaxesoncompetitiveness ,taxrevenue
anddemandforpetroleum products (particularly fromthepointofviewof
possible substitution effects)isannexed.

-6-
\
3.AIfthearrangements decided onLedtoanincreaseinpublicrevenue,
naturally ,inflationist effects wouldhavetobekeptundercontrol and
deflationist effectsaverted.Tothisend,appropriate compensations should
besoughtinlinewiththebudgetsituations oftheindividual MemberStates,
soastoreducethechargefborne byCommunity undertakings ,toincrease the
budgetfundsdevotedtoenergyadjustment andtoassistlow-income
categories ofsocietydirectly affected bytheriseinpricesforcertain
petroleum products ortheabolition ofcertain exemptions orreductions
intherateoftaxation .
4.Oiltaxes:ajointeffort
4.1Theconsiderations setoutaboveenablepriorities tobedefinedfor
selecting theoptionsthatwillgiveasystemofoiltaxation morein
keepingwithCommunity objectives .Ideally,oiltaxesshould :
-contribute at<??ffgular adjustment ofoilprices,whilemaintaining a
constant andsubstantial flowoftaxrevenue;
-encourage theadaptation ofthestructure ofenergypricesasawhole .
andtheintroduction ofapricehierarchy forpetroleum products which
\reflects energyobjectives andthuspromptstherealization ofthe
majorpotential forsavingandtheuseofsubstitute products that
\existsintheCommunity ;
-reducethedifferences inthetaxstructures andchargeswithinthe
Community,particularly bykeepingspecialarrangements (exemptions ,
subsidies )toastrictminimum .
4.2Obviouslyitwouldbedesirableifoiltaxation asawhole,orfailing
this,thestructureofexcisedutiesonmineraloils^couldbeharmonized,
andthiswouldcontribute tosolving mostoftheproblems,butwouldtake
alongtime.Withoutwaitingforthisworktobeterminated ,andconcurrently
withit,objectives shouldbesetthatareinlinewiththegeneralapproach
andwillenablemorerapidprogress tobemade.Thesewouldincludethe
following fivepratical goals: . - s>
-agreement that sizesforthetaxburdentobeappliedintarget
areasshouldbesetforeachmajorcategory ofproduct (i.e.theminimum and
maximumincidence inrelation tothepricesnetoftaxforallexcise
dutiesandVAT),soastohaveadirectimpactontheirpricestructure ?
andbringthemmoreinlinewithenergyobjectives ;
1TheCommission hasalreadypresented aproposal fofadirective on*the
harmonization ofexcisedutiesonmineraloilsXOJNo-C92,31October
1973)whichcouldprovide abasisforanyfreshdiscussion ofthesubject.

-7-
ajoint decision ofthe rate ofprogression oftheoverall taxburden
(excise duties +VAT )towards the target areas and onthe proper
balance between excise duties and VAT .Watch must bekept toensure
that changes inthe taxburden remain atalltimes inline with target
areas ;
ajoint agreement ontheneed toadapt excise duties regular ly,without
however revising the level more than once ayear ; ;
adoption oftheprinciple ofthe ,gradual abolition ,following a '
timetable jointly agreed ,ofexemptions ,subsidies and reductionsof the
rate oftaxation forparticular uses where there isnolonger any
valid reason forkeeping them ; '
adecision that the Council should review thetrends inenergy and
particularly oiltaxes (both structures and rates )annually ,toassess to
what extent they contribute toachieving theobjectives ofeconomic and
.i ' * . fenergy policy .
/

CAB/II/13/81–EH"
ANNEX:Taxation ofoilproducts :Situation andeffects
A.Taxation ofoilproducts-Situation
-exciseduties
-valueaddedtax
-exemptions andsubsidies
B.Taxation ofoilproducts –Effects on:
-competitiveness
-taxrevenue
-thedemandforoilproducts
Tables

A.1
ANNEX:TAXATION OFOILPRODUCTS ;SITUATION ANDEFFECTS
A.TAXATION OFOILPRODUCTS-SITUATION .,
A.1Thetax"burdenonoilproductsismadeupofspecificcharges (excise
duties)andvalueaddedtax,whichisleviedohthesumoftheexciseduties
andthepriceexclusive oftax.Table 1givesthedifferent levelsdf
excisedutyexpressed inEUAandtheirincidence asapercentage ofthe
priceexclusive oftax,theratesofVATandthetotaltax"burden(excise
duties+VATasapercentage ofthepriceexclusive oftax)asat
1January 1973and15July1981.
\ -
A.2However,diiscussion ofthemainfeatures ,withtheireffects,ofthe
taxation ofoilproducts musttakeaccountoftwofactorsthatimpinge on
-theinferences to"bedrawnfromtheinformation setout "below:
-inmostcountries ,thereareotherancillary taxmeasuresthat,todiffering
degrees,haveadirectimpactonthesizeoftheoveralltaxburdenonthe
useofcertainoilproducts (e.g.axletaxinFrance,roadtaxes,taxeson
thepurchaseofmotorvehicles);
-theshareofoilinenergyconsumption differsverysignificantly "between
somecountries ,particularly inenergy-intensive sectors,whetherasa
resultofpolicydecisions orasaresultofthestraightforward operation
ofthelawofcomparative advantage (seeTable2).
\ ' .
A.3Exciseduties
1 _
A.3.1Sincethetaxation ofmineraloilsusedasmotorfuelswasapotentially
valuable sourceoftaxrevenue,MemberStatesinitially imposedhighexcise
dutiesonthemforthepurposeofensuringa,steadyandsubstantial flowof
taxrevenue.Thesubsequent increases in,thedutiesonmotorfuelswere
justified onseveralcounts,e.g.theneedtofinancetheinfrastructure
costsofprivateandcommercial roadtransport ,environmental problems and,
ofcourse,energyconservation .Asaresult,excisedutieswerealsolevied
onavarietyofotheroilproducts theuseofwhichdoesnotgenerally give
risetotransport .infrastructure costs. <'•

Α.2
Inmanycases,theaimoftaxingtheseotherusesofoilproducts wasto
protectindigenous energyresources ,especially coal.Consequently ,oil
products arenowtaxedforpurposes thatdiffernotonlyfromcountryto
country "butalsofromoneoilproducttoanother andevenfromoneuseto
anotherofthesameproduct.TakingtheCommunity asawhole,theMember
States'taxsystemsexhibit markeddifferences in"boththeratesandthe
application ofexcisedutiesfortheentirerangeofoilproducts ;and
different arrangements governing exemptions andreductions forparticular
useshavecomeintobeing.
A.3*2ThelevelandtrendofexcisedutiesintheNineasat1January n
eachyearfrom1973 "to1981aregiveninGraphsA1toA4.Itwillbesee-
that:
-asarule,motorfuels(petrolanddieseloil)aremuchmoreheavily
taxedthanheatingfuels(heatingoilandheavyfueloil);
-althoughalltheninecountries haveadjusted thelevelsoftheirexci'
dutiesduringtheperiod1973-81,thesestilldifferappreciably from'
countrytoanother ;mostimportant ,owingtotheimpactofinflation ,
haveveryseldomheldtheirrealvaluethroughout theperiod:this£>;:■.
particularly tomotorfuels.Eventhoughinmanycasesrecentadjustuy-
hav„restored therealvalueofexcisedutiesat15July1981tolevels
nearorevenhigherthantheirvalueat1January 1973,theyhavenonei
beensubstantially erodedovertheperiod ;thisemergesclearlyfrom
Tables4and6andfromGraphsB1toB4;
-inthecaseofmotorfuels,excisedutiesondieseloilshowthegreat-
disparity betweencountries .Theyareidentical totheexcisedutiesc
heatingoilinDenmark andItaly,(intheLattertheyareverylows
4%ofthedutyonpetrol )rwhileintheUnitedKingdomtheyarethesame
thedutyonpetrol(i.e.theyarearound20timeshigherthaninItaly)
-generally speaking ,excisedutiesonheatingoilarelowbutthereare
quiteappreciable differences betweencountries :expressed asapercen
ofthepriceexclusive cftax,theyran^efrom0inBelgiumto16»1foin
Denmark (where,however,thedutyisrefundedtopersonssubjecttoVAT
VATonthepurchase ofoilproductsisdeductible );

-inthecaseofheavyfueloils,whichforthemostpartareusedxn
industry ,thetaxtreatment ofexcisedutiesdiffersagreatdealand
thishasanobviousbearingoncompetition .TheyareexemptinPranceand
Belgium,butsubjecttoexcisedutiesamountingto11*5$oftheprice
exclusive of'taxinIreland,7.1$intheUnitedKingdom(althoughthere
areexemptions fortheoilindustry)andasmuchas24.5$inDenmark(where
however,thedutyisrefundedinthesamewayasthatonheatingoil);
■-inthecaseoflubricants ,theratesrangefromzeroinanumberofMember
Statesto211EUApertonneinGermany..
A.4Valueaddedtax
A.4*1Asregardsvalueaddedtax,ithastobeborneinmindthatthe
practical effectofthesystemofdeducting VATinallMemberStates(except
France,whereVATleviedonoilsotherthanheavyfueloilisnotdeductible )
istoexemptoilproducts usedinindustry ,withtheresultthattheentire
burdenofthetaxisshiftedtoprivate consumption .
.γ :
A.4*2.Since1973,VATrateshavebeenraisedinallMemberStatesexcept -
Belgium(wherethestandardratewascutfrom18$to16$in1979?whilemost
oftheproductschargeable atthereducedrateof14$arenowtaxedatthe
standardrateof16$andcertainproductsaretaxedattheincreasedrateof
25$)andPrance(wheretherateshaveremainedunchanged).Althoughthese
adjustments haveappliedacrosstheboardinthatmoreoftenthannotthey
havetakentheformofachangeinthestandardrate,theyhavecontributed
toincreases inthepricesofoilproducts atfinalconsumption and,
primarily because VATisanadvaloremtax,theyhaveboostedtaxrevenue,
thereby makinguptosomeextentforthefactthatexcisedutieshadlagged
behindthetrendinthegeneralpricelevel.
A.4.3Generally speaking ,oilproducts arechargeable atthestandard VAT
rate,whichrangesfrom10$inLuxembourg to.22$inDenmark;butsomeMember
Statesapplydifferent ratesfordifferent products :
(i)motorfuelsaretaxedatthereducedrateinIreland(15$>witheffect
from1September 1981)andLuxembourg (5$)»andattheincreasedrate
inBelgium (25$);

(ii)heatingfuels(heatingoilandheavyfueloil)arezeroratedin
Ireland andtheUnitedKingdom ,andtaxedatthereducedrateof
5%inLuxembourg ;
(iii)thereducedrateof4%thatwasappliedtodieseloilandheatingfuels
intheNetherlands wasreplacedin1979by"thestandardrateof18%.
A.5Thestructure ofthetaxation ofoilproducts intheCommunity canthus
bebroadly summarized asfollows :
VAT: fallsonthefinalprivate consumer® Ratesonmotorfuels
forroadtransport rangefrom5i°"to25%;ratesonother
oilproductsrangefromCf/>to22%.
Exciseduties:90%ormoreoftheexcisedutiesleviedaffectmotorfuels
forroadtransport ,whichaccountforabout30%ofalloil
products consumed (seeTable3).
Therangeofratesoftaxonpetrolisfairlynarrow,buttherearewide
differences betweentheratesappliedtopetrolandthoseappliedtodiesel
oil,andthelattervaryconsiderably fromonecountrytoanother® Other
oilproducts areforthemostparttaxedatfairlylowratesorcompletely
exempt.Differences inratesoftaxonheavyfueloilmaybeadirectcause
ofdistortion ofcompetition betweenindustries .
A.6Inmanycases,theaggregate revenuefromthetaxation ofoilproducts
wasdeclining inrealtermsoverfairlylongperiodsbetween 1January 1973
and15July1981.Itisclearthat,inviewoftheenormousriseinprices
netoftax(afive-fold increaseovertheperiod),thetotaltaxburden
(excisedutiesplusVATasapercentage ofpricesnetoftax)hasdeclined
considerably inallcountries and,withafewrareexceptions ,forall
products (seeTable2).

A.5
A.7Exemptions andsubsidies
A.7.1 Aswell asthis wide variety ofarrangements ,which makes it
difficult toassess thesystem asawhole ,there areanumber ofexemptions ,
rebate schemes orreduced rates forspecific uses .These special provisions
arethesubject of.aCommission staff working paper entitled "Subsidies and
1
tax exemptions forenergy consumption "andarelisted intabular form in
the document "Excise andVAT exemptions andreductions infavour ofcertain
2groups ofmineral oilconsumers ";this conspectus isreproduced here as
.s
Table 7»Itshows thespecial arrangements mforce intheMember States
for nine types ofuse ;
(i)aviation :inmost countries ,consumption bycommercial traffic is
exempt from excise duties andusually from VATaswell (although VAT ,
when applied ,isdeductible except inFrance );consumption by
executive aircraft isexempt from excise duties ,andingeneral only
consumption byprivate aircraft istaxed ,although sometimes atreduced
rates;
(ii)navigation interritorial waters :consumption islargely exempt in
allcountries forinshore navigation ,fisheries andtransport ,while
consumption bypleasure boats isnormally subject tothe .standard rate ;
(iii)agriculture andhorticulture :consumption isusually exempt from
excise duties ortaxed atareduced rate (thereduced rates inforce
forheating oilareoften applied tomotor fuels );
(iv)ownviseofoilproducts byrefineries andthepetrochemical sector
isexempt everywhere ;
(v)public transport :oilproducts used bytherailways areeither exempt
(Germany andItaly ),eligible fortaxrebates (Denmark )ortaxed ata
reduced rate (Belgium ,Prance ,theUK,Ireland ,Luxembourg andthe
Netherlands );only Germany refunds excise duties onconsumption by
public busservices ,and itistodiscontinue these arrangements by1983 ;
intheother countries ,thestandard rate ondiesel oilisapplied ,
except inIreland andItaly ;
(vi)consumption bydiplomatic missions ,international organizations andthe
armed forces ofaforeign state istotally exempt everywhere ;
(vii)reclaimed oils aresubject tothestandard rate ofexcise duty on
lubricants only inGermany andLuxembourg ,while Italy applies areduced
rate andtheother countries grant exemption .
1SEC(81)939 of10June 1981 .
2SEC(81)1314 of31August 1981.

Α.6
A.7.2 Most countries ,then ,grant substantial taxreductions formcst
ofthese types ofconsumption .The justification forthereductions is
notalways obvious ,fortheir origins arediverse :historical reasons
such asinternational agreements ,social reasons ,technical reasons such
asownuse ,taxreasons oreven energy policy reasons .TheCommission ,
incollaboration with national government departments ,should carry out
adetailed study ofthe implications and effects ofabolishing certain
exemptions ,rebates orreduced rates ,andthearguments fordoing sos
sothat practical proposals may bepresented along with atimetable for
applying them .
Although each ofthe special schemes must beinvestigated inthe light
ofallthereasons for itsexistence ,certain situations should be
given special attention .Forexample ,energy considerations maywell
justify special treatment forconsumption forthepurposes ofinland
waterway transport orpublic transport (particularly byrail ),orfor
ownuse ,which often means theuse ofby-products with little productive
potential that might bereplaced bysomething less suitable iftaxed .

B.THETAXATION OPOILPRODUCTS :EFFECTS
B.1Fromthesituation described above,anumberofconclusions can
bedrawnabouttheeffectsofthetaxation ofoilproducts ,orrather
theeffectsofspecific taxesintheformofexciseduties,themain
sourceofdifficulties .Weareconcerned withtherepercussions in
threeareas:competitiveness ,taxrevenueandthedemandforoilproducts.
B.2Competitiveness »
Exceptinafewspecificsectors,energycostsusuallyaccountonlyfor
asmallpart'ofaggregate production costs.However,itisclearthat
theimpactofthepricetrendofoilproducts onproduction costsvaries
widelyasaresultnotonlyofdifferent structures ofenergyconsumption ,
butalsoofdifferences intaxtreatment ,andthisdistortsrelativeprice
competitiveness .Forexample,theshareofoilproductsinthetotalvolume
ofenergyconsumedbymanufacturing industryin1979variedfrom22%in
theNetherlands andBelgiumtoabout70$inIrelandandDenmark;theshare
inGermanywasslightlyover30j>,andtheshai'einFrance,Italyandthe
UnitedKingdomabout40$.Acomparable rangeoffiguresisobservedin
theresidential/tertiarysector,althoughtherankingbycountriesis
different .TheMemberStates'different systemsfortaxingoilproducts,
% '
described above,frequently donotoffsettheeffectsofconsumption
structures ,therebyamplifying differences inthecompetitive positions
ofEuropean firms.
Ifcertainexcisedutieswereincreased andperiodically adjusted ,there
shouldbenomajorrepercussions ontheinternational competitiveness of
mostEuropean exports:infact,thismightactasanadditional incentive
forinvestment torationalize industry,whichwouldimprovecompetitiveness
ing-isralinthemediumterm.However,thesectorsthatarestillheavily
dependent onoil,orinwhichoilproducts accountforaverylargeshare
ofproduction costs(steel,man-madefibres,etc.)mightfinditextremely
difficult toremaincompetitive .

B.3Tax revenue
B.3.1 Innone oftheMember States isthepolicy governing the changes
inexcise duty rates amenable tological analysis ,insofar asitis
based neither onthe general movement inprices nor ontherequirements
ofenergy policy ,whether inthedirect measures todiscourage consumption
ofmineral oils orinthe indirect measures formanipulating theprices
ofproducts that canbesubstituted formineral oils .
Many Member States have allowed thespecific rates oftheexcise duties
onmineral oils ,oratleast some ofthem ,tolagbehind thegeneral
trend inprices .Insodoing ,they have generally lost sight ofthe
primary objective ofexcise duties ,which istoraise revenue forthe
State .Anillustration isprovided byTable 4»which clearly shows that
revenue from the excise duties onmineral oils expressed asapercentage
ofGDPhasfallen inmany countries ,whereas consumption ofmotor fuels -
which account forthemajor proportion ofexcise duties -hasincreased
inall countries .
B.3.2 Table 6gives anestimate oftherevenue forgone owing tothe
failure toadapt excise duty rates inline with thegeneral movement in
prices .Thus ,ifexcise duties hadbeen increased each year from 1973 "to
1979 ^instepwith theoverall rise inprices ,several countries would
have collected appreciably higher revenue each year :aggregated over the
period from 1973 "to^979® "this "extra "revenue ,calculated atcurrent prices
would insome cases have nearly amounted totheir total revenue forasingle
year .Thefigures also show updifferences ofapproach :some countries have
adapted their excise duties comparatively frequently ;others ,some years aft
thefirst oilshock ,have suddenly increased therates inaneffort tocatch
up;andinothers again ,therates have constantly lagged behind thegeneral
movement inprices .
B.3.3 However ,this finding must bequalified bythefact that ,since VAT
isanadvalorem taxandoilprices net oftaxhave been rising steeply ,
/ATrevenue hasincreased substantially ,thereby offsetting theeffects on
tax revenue ofthe slow increase inexcise duties .
1n^Ltthis point thecalculations cannot betaken beyond theyear 1979 *The
1980 figures will probably beavailable intheautuiun .7

Β.3
B.4 Demand foroilproducts
/
B.4.1 Adistinction must bemade "between thevery different markets
foroilproducts .These markets reflect aclear division between private
consumption ,that ofthetertiary sector andthat oftheproductive
sector –each with itsowneconomic impact .
B.4.2,Motor fuels ;inthis market ,there ispractically nosubstitute for
oilintheshort ormedium term .However ,consumption could certainly be
made more efficient :recent studies suggest that theprice elasticity of
demand isgenerally greater than hashitherto been assumed (ranging from
approximately -0.2to-0.4intheshort term andfrom -0.4to-0.9in
thelong term )., v
Even leaving aside additional ways oftaxing consumption (e.g. road tax),
thepresent level oftaxation pfmotor fuels isvery high compared with
that ofother products .However ,adistinction must bemade between petrol
anddiesel oil .Excise duties onpetrol arehigh ,buthadtheir real value
been maintained from 1973 to1980 they would inmaxiy cases have been much
higher bynowandtherevenue totheState correspondingly larger ,without
making anexcessive impact ontheprice inclusive ofalltaxes (seeTable 5)
Infive countries ,theprice ofpetrol would have been approximately 15%
higher onaverage in1980 ,which ,inview oftheprice elasticities of
demand ,might well have ledtoappreciable savings .Inallthecountries ,
diesel oilistaxed atlower levels than petrol ,often much lower .Whereas
'inthepast diesel oilwasused byandlarge only inthecommercial and
productive sectors ,theproportion ofmotor vehicles using itisnow
increasing rapidly .Asthepresent levels ofexcise duty onthis product
inmany countries donotencourage energy savings ,itwould bedesirable
fortaxation onmotor fuels tobealigned ,i.e. thelowest levels ofexcise
duty ondiesel oilshould beincreased .Steps should also betaken toensure
that xnestructure ofexcise duties does notencourage substitution by
other forms ofenergy such asliquified petroleum gaswhich offer fewor
noadvantages from theviewpoint ofenergy policy .
(

Β.4
B.4.3 Heating oil ;this product isused mainly inthetertian and
residential sectors forheating .Themost attractive substitutes are
natural gas ,district heating andelectricity intheform ofelectric
heat pumps .Inallcountries ,there isconsiderable potential for
conserving energy and forrationalizing consumption through house insvlati
Inspection andmaintenance measures ,etc .Thecurrent level oftaxation
(excise duties andVAT)isgenerally low ,although itvaries greatly accor
tocountry .There aretherefore grounds forincreasing thelevel oftaxatio
where itisatpresent particularly low .Here again ,however ,onemust
guard against encouraging amassive switch tothe single alternative of
natural gas .
B.4.4Heavy fuel oil ;theprospects ofusing substitutes forthis product
aregood ,because itisconsumed byindustry where electricity ,coal p.n-1
gasoffer satisfactory alternatives .Thelevel ofexcise duties is
generally low ,butthere aresubstantial differences between coum"ries »
Besides the problem ofcompetitiveness which arises from this situation ,
there islittle encouragement toconserve energy and adopt alternative
processes .Forboth reasons ,theexcise duty rates intheComrourdty shorlJ
bebrought uptoacommon level .
B.4.5 Non-energy consumption ;inaddition totheuses described ,,oil
isalso used asafeedstock ,particularly intheform ofasxhm (chemical
similar topetrol ).Notaxiscurrently imposed onthis use .Since there
isasyet nopossibility ofsubstitution and since ihspotential for
making savings islimited ,there islittle reason tointroduce significant
levels ofexcise duty .

1January1973
a;ExcisedutiesinEUA(1)
o>Excisedutyratesas%ofprice
exclusive oftax
VATrate
TotalImpact(exciseduties♦
VATas%ofprlceexcluslveoftax)
^ExciisedutlesInEUABelglum
PGPDHOHFO
61,5
M.-J10*S2V'1,6Oenmark
PGPDHOHFO
■:o.:31'*.5163.Vi,:ZJ
iiw.?,!sP-:/«c­
<191814H
41.8G.
Excisedut!esinEUA(1)
fîExcisedutyratesas%ofprlce
exclusiveoftax
9-Indexofrealvalueofexcise15
W.5
5ν*.Η»·FRGermany |France
PGP0.HOHFOIPGP0HOHF0
It11
?C2.4.177.*3J5.3
50.3*53.52*13,2
7?.5ItJ135.à?7.7
duties11973-1w)tfJU«„„B222211.u-hn\mv.*.msit**.«00»»...»"»wM18'"••
»MaUmpact (excisedutles♦'**««^«««HH™H3"™»H™
VATas%ofpriceexclusiveoftax) I■L––L_– ;–1-Ireland
PGPDH0HF0
7-IS59.1*^0
|»η.ί1154**455
*,?,?V-£1^.517.5
UJ 2f1?.5
,23^*24.523.1»
|?o^ 8/o
9C.432i,T.vibâ^e^65.26
|t?xi?:.*5,26
215,;Vj/,Ï25^TIJ.
t3.54^3*8.11,
"?.5S?J2-:.Italy
PGP0H0HFO
(9.03»J2.30.6
23?.1152.6It.VSJ5
12121212
M/.9<iî»113.3
-10,0"7jB"3,CQ.8I
101»\4«8o«l0.4
K-7.3ÎCJ158.233.1Netherlands JUnitedKingdom
Γ,PGPDH0HFO!PGPDH0HFO
1à0J50.1.«55«C
I36.DW2*.125.C
164* •4
243.*93«τ:/.-.ϊϋ«Γι
VJG«*cri»1>•v,L
53.S2?.,&l,i
69J?Sfi.*V-.2e-5j9)4^.3;.Î
!?SX .195.7 72,1
0'0o.;
;,:"^.71C/
2ia.5.»3 ^.
Vi.:•72.2•::/
PGP-premiumgradepetrol0-dleseloilHO-heatingoilHFO-heavyfueloil
CDPer10001forpremiumgradepetrol,dleseloilandheatingoil;pertonneforheavyfueloil.
&ExcisedutiesdeflatedbyfflPpricesandexpressedasanIndex(1973■100).
*15?asfrom1September 1981. v
Source:Commission departments . .*/(\)
I

Table2:Shareofoilproductsinthefinalenergyconsumption ofthethreesectors
3
Shareofoilproductsinthefinal
energyconsumption of:
£Industry'26-2
'·'>Transport 93.4 ■
Residential/tertiary 3?..·5
Total–4~r
'Itldustry1
22,3
V">jjTransport ?3.i
*Residential/tertiary ::.3
Total 4>.5\A
%JIs D F IRL I. "L
7">7i·:
-y
79,1
nΊΓ»wι*y34.ó
96.9
-O1-Ofl'49.5
97.3
63.4
dó,'33.0
1C0.0
44.6
73.345»5
96.5
67.2
.64.315.0
98.9
22.7 ·
34.4
<7^
;?,?
75.6
""5t.
t/»*f-T^;y
'v'7,5
jì,1
57*24Λ.·ν
'οw
ΓJ.2
£2.8
..70.D
Λrr*
•..JαJ
IS.5
55.840Λ
97.4
60.4
62.221.5
99.0
16.6
33.4

T30'.e
Q^ote–part de'_3ccribom^d Li^n
pétroliers en1978..
Partofconsomption *>..3noorex;:
Ante-;'.airvc-z^raucn -A,-ndar:Mire-z,duproduitdeL'accisesurL.ïproduitspétroliers (3)DOTlespr-i.-.^pauxproduits
-avenu'e$nn/drocarbonoils'.B>fortnt-sairproducts'groups1973
clSteueraufkommen (3)fürdi?wichtigsten Hineralölerzeugnisse 1978
Produit zus-0 S D!<.*D F IRL .Τ
Χ L ÌÌL UK
Products
Erzeugnissee/
•'f- 'Á %. %·β/
/« (%.«
% % ■7. '%
Essences moteur A-»^~z
ÌVf^■;Ó,2 13,0 ,ίαπ
J?,ο'18,7 .24,3 16,318,0 ·'16,0 25,9
ί-ΊοΐοΓspi"it
S?-.?iη .S 72,2 -75.-2 82,3 67,2 70,3 79.,580,881,4 73,8 67,8
53·3-ο"·carburant - A--s;?7,5ν4,7'■"7,3 2,9 .9,1-12,9 6'1:3,6 8,3
D"'·:·,ri.··;fuel
?4es3Lκ":~cctονfιζ11,.2. .0,3r¡,6>13,5 10,9 ·4.5 6,-4 14,5 22,ó'
· - ~ ... .
3as-üi cîiauf-faq ? A32,3 42,4 η·3,D44,Q'■■36,1 24,2 22,235,5 14,3 ι5,ι
^as-oil'forh-;'■'-j
LeichtesHei^r' .· 3"5V7 .'0/3·"ην·
»Wr-2,6-9,7.3,2 5,79,8 4,2 3,5.
Fuel-oil lourd A ^^>¿17,4Or7*w->,l 12,7.17,9 24,6 27,530,9 6,5 ■.22,0
Heavyfueloil
Schweres Heizöl Β .1,¿0,8 0Λ 2,9 0 ?9u.,7 0,32,3 0,7 -3'7'

-15-
Table 4:Taxrevenuefromexcisedutiesonmineraloils,expressed ,as%ofGDP
'·■■'
D DK D F IH. 1 m., •UK
1970*1.8 1.2 1.7 1.7 2.9 2.4 1-5 2.7
1971 1.8 1.2 1.6 1.7'· 2.7 2.7 1.4 2.3
1972 1.7,1.1 1.7,1.6 2.4 2.5 1-5 2.4
197?1.8 1.01,1.8 1.6 2.1 2.2 1.4 2.2
i-°74 1.5 0.9 1.6 1.5 2.0 2.1 1.3 1«9
.1975 1.6 0.9 1.7 1.4 2.5 2.6 1.3 '1-5
1976 1.5 ■'0.9 1.6 1.3 2.8 2.2 1.2 1.6
1977 1.5 1.0 1.6 :1.5 2.6 2„4 1,2 1.7
1978'1.4 1.0 1.6 1.7 2.5 2.3 ·1.2 1.5
1979 1.4 1.5 1.9·"* 2.1 1.1 ■1.'"·'
Table 5:PriceofpremiumgradepetrolinEUAper1000litres
Β ηκ o F 7RL I NL UK
a)1973 223.8 202.3 210.3 221.3 157„7 226.1 217.6 1b?.9
b)1980 574.6 590.7 469.6 ?8?)Jj 4Γ").7602.7526.9 473.6
c)1980
notional660„6 560.1 541.1 'Γ49.5 ,510.4 540,ê2586.9 60ό.6
*100
ι"11\"J_(J '94.8 115.2 94.3 104,9 89.6 111.4 V8.1

4
Table6:Comparison betweenactualexcisedutyrevenuefrommineraloilsandtheexcisedutyrevenuewhichwouldhavebeencollectediftheratehad
beenadjustedinlinewiththegeneralmovementinprices(1)
innillionBFR inmillion DM inmillionFF" fn'000millionLITinmillion HFL -■inmillion£
BELGIUM GERMANY FRANCF.'
ITALY ;NETHERLANDS -UNITED KINGDOM
Actual NotionalGain'ActualNotional GainActualNotionalGain Actual NotionalGainActualNotional Gain ActualNotional Gain
revenue νrevenue orlossrevenue revenueorlossrevenue revenueorloss revenue revenueorlossrevenue revenue orlossrevenue revenue orloss
19?3 3*¿9?-316«- 16589 16589 - 17777 t?777 - 1959 1959' 2370 2370 - 1618 1618 .·"":
*974 29891 7570«·♦3813 16052 1-1717? 18920 -22481 *J5612291' -2038 ■-25J 2500 2300 *30' 1556 VOS
1'r?> 3745" 4S9T4 ♦94*3 1/1?1 lîOfr -¿2^5 2027Ó 25448 *5178 3230 2~*tt W-2£4 .2730 3C34 .·.*3041521 ¿19¿ ♦67*
1976 3953Q -53713 ♦14333 t'SÎÎÎ 2K15 ♦32·?'* 2T419 23799 3468 295C»'•437· 2880 :3f1 -♦50V 1941 ¿63? *698
1977 <ous 53644*13199..19184 2 ♦4364 v"25070 . '.1827 +3757 . 4537 3622.»■915 3070 3:41.'*♦771 2377 3:33 .♦7-56
1978 '*-571 57446 ♦14S75 204¿>2 250J -4939 35815 . 34764 -1051'•.4989 4490 -499 3270 42<ö ♦998 2465. 35.3 ~»1058 '
*979
j44i3$61876 ♦17318 211140 ■2i?S7 *S&47 46517* -40294 '-6223' 56?t- 5923.♦232 3340 45<2.+Î222 '2777 4¿10 •1*33·
1..♦73051 iν "s ♦2156?*12602\-
"-2186 +3Ç26♦4865
(1)Allotherthingsbeingequal,i.e.assumingunchangedquantities,whichmakesforanover-estimate ofthenotionalrevenue.-
Itisassumedthatthepurposeofadjustingexcisedutiesistomaintaintherealvalueofexcisedutiesatthe1973level.
i" '. -''"V"'•'*.v- :;:V
*
.■· -- - -/

Tible 7
ce-,^ductior.s d*aosiss ?vÀonfaveur dec £xcr.c :
Uxois-i .VA?axesotions ans.reduet.j.cr.s infavourofcertai
Verbrauchst ru.v-'undI.«,'3t-3efreiur^en~:::-ari^ss:"ur^3n££?
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::vcrbr,3t
jl>i vi w?1P5 :'s*U2>r£~t.*3
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l4,54
–=r.dr?.._ ...
appliqués s:cx
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--ast0tc.in^.r*TC.1C3S c*;r.r'--mat0"or2cl*r.uj..os..in9r3ii3s
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rA?jIbcsise •!VAT::5tiVerbr.St.1I^'ISt ν^~–·*->»/*{■ι·*»<^
:scii/h^i•i
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27,J0,57 113]4,56"/j22jS,.31j17,5.
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17;03'V20,24f3.3'-.0 •220y/22,14|17,6
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-21
-3a -,
B.Tauxréduitsouexemptions d'acciseet/oudeTVAaccordesà.certainsgroupesdeconsommateurs
Réductions orexemptions ofexciseand/or.VATgrantedtocertainconsumer~rouDs
Verbr auchsteuer -und/oder.MWSt-errnftseigung enoder-befreiungen fürbestimmte Verbr'auohergruppen
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Footnotes
1.Complete drawback grantedtoprofessional consumers authorized todeduct
VATontheseproducts .
2.P:rialoonsuners ,evenifnormallyentitledtodeductinputVAT.'Jaynot
r"e...v.ctVATcharged ontheseproducts .
3.Thepreferential excisedutyarrangements forlightoilsusedasfurnace
fuelaresubjecttospecialauthorization .
4.15$asfrom1September 1981.
5.Oncondition thatmorethan80$ofthecompany'sactivitytakusplace
abroadorinthePOD.
6.Oncondition thattheVAT–registered person'sactivityconsists predominantly
ininternational flights .

-32-
7.Forflightstoorfromothercountries .
8.Drawback .
9.Forpassenger transport .
10.Asmotorfuelfortractors .
)
,11.Exemption forvesselsproceeding todestinations abroad.
12.Iftheenergyispredominantly usedforproducing andprocessing mineral
oils. -
13.Exemption (drawback)vri.llbe,abolished inthreestepsupto1983.
:14.Subjecttoaquota.
15.Passenger transport isexempted .

GRAPHS
Graphs A1toA4show,foreachofthefourmainproducts andforeach
country,thelevel'andtrendofexcisedutiesonoilproductsat
1Januaryofeachyearfrom1973to1981andat15July198WThe
excisedutiessirecalculated inEUAattheJuly1981exchangerates.
Thegraphstherefore reflectthesametrendsasinnational currencies
atcurrentprices,huttheyalsomakeitpossibletocomparethelevels
inthedifferent countries .Thescaleofgraphs A1andA2differs from
thatofgraphsA3andA4»whichreflectsthehigherlevelofexciseduties
onmotorfuels. C
GraphsB1toB4show,forthefourmamproducts andforeachcountry ,
thetrendintheindexoftherealvalueofexciseduties–i.e.atconstant
prices(1January1973)–at1Januaryofeachyearandat15July1981.
Theythusprovideageneralideaofhowexcisedutieshavebeenerodedby
notkeepingpacewiththegeneralriseinprices.

JiSAPHA1:EXCISEDUTIES .ONPREMIUM GRADEFETROL (IÏTEUA)
EUA
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GRAPHA2:TUTSISDUTIESOUAUTOMOTIVE DIESELOIL(INEUA)
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GRAPH A3:EXCISE DUTIES ONHEATING OIL (INEUA )
cEUA3P1 ..t "
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GRAPH .MiEXCISEDUTIES ONHEAVYFUELOIL(INEUA)
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GRAPH'B1!IKDEXOFREALVALUEOFEXCISEDUTIESONPETROL(1January1973=100)
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