Sun. Jun 26th, 2022

See question(s) : P-001365/2022

Brussels, 9 June 2022

Article 15(3) of the Energy Taxation Directive (ETD) which is currently in force provides for that Member States may apply at national level a level of taxation down to zero for energy products and electricity used, among others, in agriculture, horticulture and pisciculture works, and in forestry.

According to Article 6 of the current ETD Directive, Member States shall be free to give effect to exemptions or reductions in the level of taxation not only directly or through a differentiated rate but also by means of refunding all or part of the amount of taxation. To the extent tax reductions and exemptions constitute State aid, they must be in line with State aid rules.

Under the CAP strategic plans there is no possibility to subsidise the price of fuel for agricultural and forestry holdings.

Source – EU Parliament: Answer to a written question – Tax relief within agriculture and forestry – P-001365/2022(ASW)