Denmark’s interpretation of the Energy Taxation Directive

Question for written answer E-001953/2024
to the Commission
Rule 144
Kristoffer Storm (ECR)

Under the Energy Taxation Directive (2003/96/EC of 27 October 2003), there is at present a mandatory exemption for aviation and marine fuels, including in connection with fishing, unless they are used for private pleasure navigation purposes.

On 14 July 2021 the Commission submitted a proposal for revision of the Energy Taxation Directive, as part of the Green Deal, but it has not yet been adopted and is not expected to be adopted until 2025 at the earliest.

With that in mind:

Does the Commission agree that the Danish Government has no legal basis for introducing a special carbon tax on commercial fishing as from 1 January 2025 and that such a tax would be contrary to the Energy Taxation Directive as it stands?

Submitted: 4.10.2024