Umarnin Harajin Makamashi

Umarnin Harajin Makamashi ko ETD (2003/96/EC)Official long title: Council Directive 2003/96/EC of 27 October 2003, restructuring the Community framework for the taxation of energy products and electricity. Published in the Official Journal of the European Union no. L 283, 51 on 31 October 2003. umarni ne na Turai, wanda ke kafa tsarin tsarin Tarayyar Turai don biyan harajin wutar lantarki, injina da man jiragen sama da mafi yawan dumama mai. Umarnin wani bangare ne na dokar makamashi ta Tarayyar Turai; Babban sashinsa shine saita mafi ƙarancin kuɗin haraji ga duk Membobin ƙasashe.

 Manufar da iyaka 
Umurnin anyi niyya ne don tabbatar da aiki na kasuwar makamashi ta cikin gida ta EU da kuma guje wa gurɓacewar gasa ta tsarin haraji daban-daban. Bugu da kari, ya kamata ta bada gudummawa ga karancin carbon, tattalin arziki mai amfani da makamashi, wato, yin tasirin tuki da nufin kare muhalli da yanayi.

Don wannan dalili, ya tsara mafi ƙarancin haraji ga EU don wutar lantarki da kuma mai lokacin da ake amfani da su azaman mai, man jirgin sama ko man dumama. Matsakaicin adadin haraji ya bambanta dangane da nau'in mai (man fetur, kananzir, man gas, ruwa da iskar gas) da amfaninsu. Lokacin amfani dashi azaman mai dumama ko lokacin amfani dashi, alal misali, injuna na tsaye, aikin noma ko injinan gini don ayyukan jama'a, ana amfani da ƙananan kuɗi fiye da lokacin da aka yi amfani da su azaman mai. Ƙasashen Membobin suna da ɗimbin 'yanci wajen ƙirƙira haraji, umarnin yana buƙatar kawai harajin kai tsaye ya kai mafi ƙarancin ƙima ba tare da ƙarin harajin ƙima ba (VAT).

Akwai keɓance da dama ga umarnin:

 An halatta ƙananan haraji don dizal na kasuwanci.
 Ana iya ba da keɓewar haraji da ragi don dalilai na muhalli da lafiya.
 Keɓancewar haraji yana yiwuwa ga tushen makamashi mai sabuntawa da wutar lantarki don jigilar jama'a.
 Rage haraji yana yiwuwa ga kasuwancin da ke da kuzari.
 Wasu sassa masu amfani da makamashi, kamar masana'antar karafa, da kuma abubuwan da za a iya amfani da su don dalilai daban-daban, misali don dumama da samar da sinadarai, an cire su daga umarnin.
 Hakanan akwai wasu ƙa'idodi na musamman da na rikon kwarya ga yawancin ƙasashe Membobi.

An ba wa ƙasashe membobin izinin keɓanta jirgin sama na kasuwanci da jigilar kayayyaki a cikin ruwan tekun Al'ummar Turai (wanda ake magana da shi" kewayawa ta iska da kewayar teku''), amma ana barin Membobin ƙasashe su iyakance waɗannan keɓe (Preamble §23). Misali, an hana Membobin kasashe tara harajin mai na jet, sai dai a kan jiragen cikin gida ko kuma tare da yarjejeniya tsakanin kasashe membobi (Sashe na 14(1)(b) da(2)). Babu irin waɗannan yarjejeniyoyi.

 Ci gaba 
Umurnin ya maye gurbin umarnin 92/81/EECCouncil Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils da kuma 92/82/EEC Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils-wanda kawai ya dai-daita harajin mai - bayan shekaru goma na tattaunawa.Erwägungsgrund (1) der 2003/96/EG. Dokar farko ta Turai, wacce ita ce tushen doka don umarnin,Article 113 Treaty on the Functioning of the European Union (former Article 93 TEC). na buƙatar yanke shawara gaba ɗaya na Majalisar Turai don buƙatun dokar haraji. Hakanan ana buƙatar yanke shawara gaba ɗaya don canje-canje ga umarnin. Lokacin da aka gabatar da su a cikin 2004, yawan kuɗin haraji a yawancin ƙasashe sun fi mafi ƙarancin adadin haraji. A shekara ta 2008, Majalisar ta bukaci Hukumar da ta samar da shawarwari kan yadda za'a daidaita Umarnin tareda makasudin makamashi da yanayi na Tarayyar Turai. Hukumar ta kammala a shekarar 2011 cewa umarnin ba zai dore ba kuma ya bada kwarin gwiwa mara kyau. Ya ba da shawarar gyara wanda zai saita mafi ƙarancin ƙima dangane da abun cikin makamashi da hayaƙin CO2. Sai dai shawarar ta gamu da adawa daga Luxembourg na Poland da kuma a cewar wasu muryoyin cikin gida Jamus ma. A shekarar 2015 hukumar ta cire kudirin daga shirinta na aiki.

Dangane da rahoton martani na Maris 2020 na Sufuri da Muhalli, 'Ba a sake nazarin Umarnin Haraji Makamashi (ETD) ba tun 2003, kuma yana buƙatar sabuntawa idan Hukumar Tarayyar Turai tana da gaske game da tura yarjejeniyar Green Green ta Turai.' An ce za'a sake gyara shi acikin 2021.ETC revision in 2021

 See also 

 Harajin jiragen sama da tallafi § Tarayyar Turai
 Amfanin makamashi a Turai (nazari) - nazari a matsayin wani ɓangare na aikin Odyssee Mure
 Energy efficiency in Europe § Shirye-shiryen Ayyukan Inganta Makamashi na Ƙasa
 Manufar makamashi na Tarayyar Turai
 EU Umarnin Sabunta Makamashi 2009/28/EC
 Jagoran Inganta Makamashi na EU 2012
 Umurnin Tarayyar Turai
 Shirin Ayyuka na Ƙasar Jamus akan Inganta Makamashi (wanda aka taƙaita NAPE)
 Harajin mai na Jet a Tarayyar Turai
 Jerin umarnin Tarayyar Turai

 Manazarta 

 Hanyoyin haɗi na waje 

 Dokar Majalisar 2003/96/EC ta 27 Oktoba 2003, sake fasalin al'umma don harajin kayayyakin makamashi da wutar lantarki