Natutrans- Taxconsu

ral gassport sx level umptio

s in thsector and on

e in EU

MS

1 J

January 2017

4.K99 –Natu

Delft, CE This brieAnouk vaThijs Sch Client: T CE public © copyrig

Natutrans- Taxcons

CE Delft

Committe

Through i

world. In

wealth of

agencies,

enthusias

ral gas in the t

E Delft, Janu

f report is pran Grinsven holten

ransport & E

cations are a

ght, CE Delft

ural gasport sx levelsumpti

ed to the Envir

ts independent

the fields of en

f know-how on t

NGOs and indu

m of CE Delft’s

transport secto

ary 2017

repared by

Environment

available from

t, Delft

as in thsector l and on

ronment

t research and c

nergy, transport

technologies, p

ustries in pursui

s staff have bee

or in EU MS – Ta

(T&E)

m www.cede

he in EU

consultancy wor

t and resources

olicies and eco

it of structural c

en devoted to ac

ax level and con

elft.eu

MS

rk CE Delft is he

our expertise

nomic issues we

change. For 35

chieving this mi

nsumption

elping build a s

is leading-edge

e support gover

years now, the

ission.

ustainable

e. With our

rnment

e skills and

2 J

January 2017

1

2

4.K99 –Natu

Introd

The aim states anto the tadifferencdiesel; no This shor in the

diese in Sec

road in Sec

comp in the

Overvi

The roadduty tabl2016). Wthe natiodependinsulphur c GenerallyCNG, LNGrates for contact pinformatithe RES Ldetail pedistinctio Tax ratesexchangeEC Excisethe case value basspecificain the nafactors a Table 1 o

1 It cann

choosethe EU

2 The fo

ral gas in the t

uction

of the study nd Switzerlanx levels for d

ces between ote that this

rt report is ste next sectioel and gasolinction 3 we w transport ofction 4 we wparing the nae last chapte

iew of fu

fuel taxes ales; the most

We collected onal tax organg on the sulcontent tax r

y, the exciseG or biometh CNG, LNG apersons in thion is collectLegal databaer country anon between h

s in other cue rates of 1 Oe duty tables of natural gsed) are difflly for the C

atural gas taxre given in A

on the next p

not be determine to take diesel U28 (Eurostat, 2

ollowing countri

transport secto

y is to compand and Norwdiesel and p natural gas/s study does

tructured ason we will dine in transpowill provide af these fuels;will discuss thatural gas fuer we presen

uel tax ra

and VAT per t recent versthe fuel taxe

anisations. Wlphur contenrates.

e duty tableshane, bio-CNand the biogahe EU excise ted mainly fase (RES Legand are listed heavy and li

urrencies thaOctober 2015s. Please notas the energ

ferent per coCNG and LNGx levels in €/Annex A.

page gives an

ned if petrol or as a reference

2016).

ies did not reply

or in EU MS – Ta

are the tax raway levy on th

etrol. This st/biomethane not investig

s follows: iscuss the taort per countan overview ; he total fuelel tax with tnt our conclu

ates

EU member sion is from es and VAT f

Whenever thent of diesel a

s do not diffeNG and bio-Lases, we sen duty tables rom the natial, 2016). Th below Tableght duty veh

an the euro a5, in line witte that the tgy content anountry, it is n at hand. Th/GJ, for com

n overview o

diesel is replac since it is the

y on our reques

ax level and con

ates that thehe use of nattudy providee (CNG/LNG)ate vehicle t

x rate of nattry; of the final e

l tax income the diesel fueusions.

state are lisJuly 2016 (Efrom Norwayere was a difand petrol, w

erentiate beNG. In ordert an e-mail s document2. ional governhe referencee 1. It was nohicles.

are convertedth the exchaax rates are nd energy denot a uniquehis will resultmpleteness al

of the results

ced by natural gmost consumed

st: AT, BG, GR/E

nsumption

e 28 EU memtural gas in tes insight in ) and conventaxes.

tural gas, bio

energy cons

loss per couel tax1;

sted in the EEuropean Comy and Switzefferent tax rawe quoted th

etween naturr to collect tsurvey to all Some missin

nments webses are providot possible t

d to euro byange rates us converted tensity (grosse value and nt in some unll unit conve

s of the inve

gas or biomethad fuel in road tr

EL. FI, FR, MT,

mber transport the tax ntional

omethane,

umption in

untry by

EC Excise mmission, rland from ate

he low-

ral gas, the tax l country ng ites and ed in to make a

y the ECB sed in the to €/GJ; in calorific

not known certainty

ersion

entory.

ane, we ransport in

RO, UK.

3 J

Coun

European U

Austria

Belgium

Bulgaria

Cyprus

Czech Repu

Germany

Denmark

Estonia

Greece

Spain

Finland

France

Croatia

Hungary

Ireland

Italy

Lithuania

Luxembour

Latvia

Malta

Netherland

Poland

Portugal

Romania

Sweden

Slovenia

Slovakia

United King

Norway

Switserland

January 2017

Table 1

ntry

Di

Union

1

1

1

ublic 1

1

1

1

1

1

1

1

1

g

1

s 1

1

1

1

1

1

gdom 1

1

d 1

4.K99 –Natu

Overview o€/GJ

Fossil referen

esel Petr

(unlead

9.22

1.09

2.98

9.23

2.57

1.26

3.14 2

1.62

2.51

9.22 2

9.25

4.14 2

3.91 2

1.19

9.85

3.38

7.25 2

9.22

9.36

9.53

3.20

3.53 2

9.60

3.03 2

2.00

7.39 2

3.21

0.79

8.83 2

3.47

9.44 2

Note: It mi

Directive 2

heating fue

Directive sh

fuel”. In th

natural gas

Remarks:

EU: min

propell

AT: bio

the gas

BE: no

Referen

BG: no

Referen

CY: Ref

CZ: Ref

ral gas in the t

of fuel taxes on

ce

rol

ded)

Natura

(trans

11.29

15.16

19.47

11.42

15.06

14.86

20.58

19.22

14.62

21.07

13.36

21.42

20.16

15.89

12.06

18.48

22.91

13.66

14.53

13.71

17.28

24.21

12.93

20.49

14.49

21.16

17.22

16.75

21.20

19.82

21.09

ght well be tha

003/96/EC stat

el, energy produ

hall be taxed ac

hat case the bio

.

nimum excise d

ants. Reference

omethane is onl

s grid; no respon

excise duty on

nces: (2, 15, 49

response on su

nces: (2);

ferences: (2, 33

ferences: (2, 37

transport secto

n road fuels in

Fossil gas

al gas

sport) CNG

2.60

1.66

0.00 0.00

0.43

2.60 2.60

0.70 0.70

3.86 3.86

11.46 11.46

0.00 0.00

0.00

1.15 1.15

4.84

1.05

0.00 0.00

2.63 2.63

2.60 2.60

0.09

6.56 6.56

0.00 0.00

2.67

0.00

4.57 4.57

3.18 3.18

3.25

2.79

6.66 6.66

3.45 3.45

2.60 2.60

6.59 6.59

2.22 2.22

4.01 4.01

at the tax level

ting: “When inte

ucts other than

ccording to use

omethane is tax

duty levels. Arti

es: (1);

ly exempt from

nse on survey. R

natural gas, bu

9);

rvey, RES Legal

3);

7);

or in EU MS – Ta

EU28, Norway

LNG Biom

(tra

0.00

2.60

0.70

3.86

11.46

0.00

1.15

0.00

6.21

2.60

6.56

n.a.

4.31

3.63

6.66

n.a.

6.59

2.22

4.97

is not defined f

ended for use,

those for whic

, at the rate fo

ed as natural ga

icle 15.1 (h) allo

tax in the case

References: (2,

ut a federal con

l (RES Legal, 20

ax level and con

and Switzerlan

Renewable

methane

ansport)

bio

CN

0.00

0.00 0.

2.60 2.

0.00 0.

3.86 3.

10.08 10.

0.00 0.

1.05

0.00 0.

2.63 2.

1.57 1.

0.09

6.56 6.

0.00 0.

0.00

4.4 4.

0.00 0.

2.79

0.00 0.

0.00 0.

n.a. n.

6.59 6.

0.00 0.

0.00 0.

formally and is s

offered for sale

h a level of taxa

r the equivalen

as etc., and als

ows for deducti

e of 100% biome

14);

tribution applie

016) mentions n

nsumption

nd (situation J

gas O

o-

NG

bio-

LNG

.00 0.00 0

.60 2.60

.00 0.00

.86 n.a.

.08 10.08

.00 n.a.

.00 0.00

.63 6.21

.57 1.57

.56 6.56

.00 n.a.

.57 4.31

.00 0.00

.00 0.00

.00 0.00

.a. n.a.

.59 6.59

.00 0.00

.00 0.00

subject to Artic

e or used as mo

xation is specifie

nt heating fuel o

so CNG will be t

ions on natural

ethane without

es (stated unde

no tax exemptio

uly 2016) in

Other Vat

(%)

20%

0.1753 21%

20%

19%

21%

19%

25%

20%

13%

21%

24%

20%

25%

27%

23%

22%

21%

8%

21%

18%

21%

23%

23%

20%

25%

22%

20%

20%

25%

8%

cle 2.3 of EC

tor fuel or

ed in this

or motor

taxed as

gas used as

blending in

r ‘Other’);

on for biogas.

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

4 J

January 2017

4.K99 –Natu

DE: bio

gas, CN

26);

DK: Inc

reduced

EE: tax

gas/CN

Referen

EL/GR:

ES: no

FI: no r

FR: the

HR: Ref

HU: LN

IE: natu

LNG/bi

LT: Ref

LU: LNG

LV: Ref

MT: no

Referen

NL: LNG

No surv

PL: Exc

Referen

PT: val

Referen

RO: Re

SE: Ref

SI: foss

(GCV):

SK: for

content

UK: no

NO: fos

4, 5, 6,

CH: inc

ral gas in the t

omethane in tra

NG and LNG are

cluding a CO2 ta

d tax rate, whe

xes increases fro

G: 1.27; LNG: 1

nces: (2, 23, 24

no response on

response on sur

response on surv

e excise duty in

ferences: (2, 19

G is until April

ural gas is curre

omethane/bio-

ferences: (2, 50

G is not availab

ferences: (2, 42

response on su

nces: (2);

G, € (336.34-12

vey send. For na

cise duty includ

nces: (2, 36);

ue from survey

nces: (2, 44);

ferences: (2, 21

ferences: (2, 35

il fuels includes

1000 m3 = 37,9

petrol we used

t, for diesel the

response on su

ssil fuels include

, 7, 34);

cludes mineral o

transport secto

ansport was unt

taxed at a high

ax of 1,31 €/GJ,

en mixed with N

om February 20

1.23). Formally

4);

n survey. Refere

rvey. Reference

rvey. Reference

cludes a CO2-ta

9, 20, 39);

2017 taxed as L

ently not used a

-CNG/bio-LNG n

0);

ble in Luxembou

2);

urvey, but natur

25) /1000 kg; sa

atural gas (tran

ding fuel tax. Fo

y, the EC Excise

1);

5, 43);

s CO2-tax in the

9 GJ) . Referenc

d the arithmetic

e tax level of di

urvey. Referenc

e a CO2-tax, wh

oil and CO2-tax.

or in EU MS – Ta

il 2016 free fro

her rate (about

, not levied on

NG the NG tax r

017 (diesel: 13.7

only gaseous b

ences: (2);

es: (2, 41);

es: (2);

ax; no response

LPG, thereafter

as a propellant:

not at all. Refer

urg. References

ral gas is curren

ame as LPG with

sport) we took

or natural gas (t

Duty tables qu

e amount of 0,8

ces: (2, 39);

c mean of diffe

iesel with <6.9%

es: (2, 50);

hich is not liable

. References: (8

ax level and con

m fuel tax; afte

2.3 times highe

biomethane. On

ate applies. Re

77; petrol 16.10

iogases are free

on survey. Refe

r as natural gas.

CNG not signif

rences: (2, 28);

: (2, 29);

ntly not used as

h a refund of €

the value of CN

transport) we to

ote a value of 3

874 € per GJ 0,0

rent fuel types

% biodiesel. Ref

e to biomethan

8, 9, 10, 27).

nsumption

er 31 December

er). References

nly pure biomet

eferences: (2, 3

0) and July 2017

e of excise duty

erences: (2);

. References: (2

ficantly and

s a propellant in

125 /1000 kg fo

NG. References

ook the value o

3.21 incl. 0.37 C

0331 € per m3 (

depending on b

ferences: (2, 22

ne products. Ref

r 2018 natural

s: (2, 17 18,

thane has a

1);

7 (natural

y.

2, 46);

n Malta.

or 2014-2018.

: (2, 11);

of CNG.

CO2-tax.

Energy value

biofuel

2, 38);

ferences: (3,

5 J

January 2017

3

Figure 1

4.K99 –Natu

Final e

The final2016). Thconsumproad transignificangive an o

Final energ

Note: m

z

c

su

0

ATBEBGCYCZDEDKEE

EL/GRESFIFRHRHUIEITLTLULVMTNLPLPTROSESISKUKNOCH

ral gas in the t

energy co

l energy conshe most recetion in the Ensport specifnt (or unknowoverview, no

gy consumption

most recent data

ero, the final e

onfidential or i

urvey and is not

500.000 1.0

biom

transport secto

onsumpt

sumption in ent data is frEU28 and Norfically, was nwn/confiden data is avai

n of natural ga

a of 2014 from

energy consump

ndeed zero. Th

t of 2014 but 20

000.000 1.500.000

methane (trans

or in EU MS – Ta

tion in ro

road transporom 2014 andrway. Data fnot found. Tntial) for malable for (bi

s and biogas in

Eurostat; note

ption is either no

he data for Denm

015, see refere

0 2.000.000 2.500

port)

ax level and con

oad trans

ort is given bd covers natfor Switzerlahe biogas cony countrieso-)CNG and

road transpor

that when Euro

ot significant, n

mark is gather i

nce (31).

0.000 3.000.000

natural gas (tr

nsumption

sport

by Eurostat (tural gas andand for naturonsumption is. Table 2 an (bio-)LNG.

rt in GJ

ostat reports a

not available,

in the e-mail

3.500.000 4.000.

ransport)

36,10

7,45

(Eurostat, d biogas ral gas in s not

nd Figure 1

000 4.500.000

07,000 >

52,000 >

6 J

January 2017

Table 2

4

4.K99 –Natu

Overview oEU28 (data

Coun

European

Austria

Belgium

Bulgaria

Cyprus

Czech Rep

Germany

Denmark

Estonia

Greece

Spain

Finland

France

Croatia

Hungary

Ireland

Italy

Lithuania

Luxembou

Latvia

Malta

Netherlan

Poland

Portugal

Romania

Sweden

Slovenia

Slovakia

United Ki

Norway

Switserlan

Notes: m

z

c

a1 Da2 N

b

Fuel ta

We calcunatural gseparatethe relatdifferentdifferenc

ral gas in the t

of final energy a of 2014), Nor

ntry

Union

public

urg

nds

ngdom

nd

most recent data

ero, the final e

onfidential or i

nd biomethaneata from 2015,

o data availabl

be only in road t

ax incom

ulated the fugas (transporly, Figure 2 ive differenc

t engine efficce in terms o

transport secto

consumption irway and Switz

Fossil gas

Natural gas

(transport)

60,614,0

702,0

68,0

4,179,0

1,031,0

7,452,0

76,0

66,0

576,0

2,138,0

153,0

3,812,0

135,0

49,0

1,0

36,107,0

194,0

1,275,0

507,0

2,120,0

49,0

656,0

a of 2014 from

energy consump

ndeed zero. No

e in (bio-)CNG a received in the

e for natural ga

transport.

me loss

uel tax incomrt) fuel tax wpresents thece. Because ciency compof €/GJdiesel.

or in EU MS – Ta

in road transpozerland in GJ

Rene

Biom

(tra

000

000

000

000

0

000

000

001

000

000

000

000

000

000

000

000

000

000

0

0

0

000

0

000

0

000

000

0

0

000

?1

Eurostat; note

ption is either no

o data available

nd (bio-)LNG. e e-mail survey

as in road trans

me loss per Gwith the diese results in € natural gas

pared to dies

ax level and con

ort for natural g

wable gas

methane

ansport)

5,601,000

7,000

0

0

0

0

2,088,000

1,0001

0

0

0

7,000

0

0

0

0

1,000

0

0

0

0

0

0

0

0

3,498,000

0

0

0

92,000

482,5161

that when Euro

ot significant, n

for subdivision

port only; bioga

GJ per countrel fuel tax a/GJdiesel, whiand petrol eel engines, w

nsumption

gas and biomet

Share biom

total gas con

in road tr

ostat reports a

not available,

n of natural gas

as in transport

ry by compaand petrol fuile Figure 3

engines havewe expresse

thane in

ethane in

nsumption

ransport

8.5%

1.0%

21.9%

1.3%

4.4%

0.0%

62.3%

12.3%

assumed to

ring the uel tax presents a d the tax

7 J

January 2017

Figure 2

Figure 3

4.K99 –Natu

This is doin €/GJpe

comparedTNO, 2010.91 GJdi

natural g(transporrelative edeterminchoose toas a refein road trand bio-Ldifferencof fuel ta

Fuel tax di

Note: the f

Relative fu

Note: the f

-30

-25

-20

-15

-10

-5

0

5

AT

BE

-100%

-80%

-60%

-40%

-20%

0%

20%

AT

ral gas in the t

one by dividietrol by the red to a diesel13), and a peesel/GJpetrol (C

gas in transport) tax tariffengine efficined if petrol o present borence for theransport in tLNG will resuce between tax income.

fference of na

federal contribu

uel tax differen

federal contribu

BE BG CY

CZ

DE

DK

Differe

BE BG CY

CZ

DE

DK

Relative dif

transport secto

ing the naturelative enginl passenger cetrol passengCE Delft, ECort is consum, or when uniency of a CN or diesel is

oth tax differe total tax inthe EU28 (Euult in climatethese tax rat

atural gas in roa

ution in Belgium

nce of natural g

ution in Belgium

DK

EE EL/G

RES FI FR H

R

ence NG with die

DK

EE EL/G

RES FI FR

ffrence NG with

or in EU MS – Ta

ral gas tax inne efficiency car of 0.91 Gger car compN and TNO,

med as CNG,nknown the CNG engine. Freplaced by rences in Figncome loss s

urostat, 2016e benefits. Wtes and the t

ad transport co

m is not included

gas in road tran

m is not included

HR

HU

IE IT LT LU

esel Dif

HR

HU

IE IT LT LU

h diesel Rel

ax level and con

n €/GJNG and of a CNG pa

GJdiesel/GJNG (pared to a di2013). We a therefore wCNG tax tarifFurthermore, natural gas gure 2 and Fisince it is the6). We assumWe thereforetax rates of d

ompared to die

d

nsport compare

d

LV MT

NL

PL PT RO

fference NG wit

LU LV MT

NL

PL PT

lative diffrence

nsumption

d the petrol assenger car (CE Delft, ECiesel passeng

assumed moswe used the nff, and used, it cannot b or biomethaigure 3, but e most consu

me that bio-Ce not includediesel in the

esel and petrol

ed to diesel an

RO

SE SI SK UK

NO

th petrol

RO

SE SI SK UK

NO

e NG with petro

tax CN and ger car of t of the natural gas the

be ane, we take diesel umed fuel CNG e the e total loss

in €/GJdiesel

d petrol in %

NO

CH

NO

CH

l

8 J

January 2017

Figure 4

5

-

-100

-80

-60

-40

-20

0

AT

4.K99 –Natu

The totaldiesel is energy naFigure 4.based onwhile theincome loItaly.

Estimated fuel tax in

Note: the f

Conclu

Within thences in tax levelhigh in GSweden, When theences totgas consunatural ghighest nlargest taare also r On avera21.80€/Gdiesel anaccount taverage i

-7-1

-37

0

-11

AT

BE BG CY

CZ

ral gas in the t

l tax incomecalculated batural gas co The numbe the most re

e final energoss in 2014 i

total tax incom million euro (M

federal contribu

usions

he EU28 (andthe consumps applied. Acermany, Ital Germany, N

e final energtal tax incomumption, espgas vehicles)natural gas coax differenceresponsible f

age, tax losseGJ comparednd 94% for pethe large difis mainly det

1

-66

0

-1-5

-1

DE

DK

EE EL/G

R

ES

transport secto

e loss due to by multiplyinonsumption irs presented

ecent data avgy consumptis 860 million

me loss due to tM€)

ution in Belgium

d Switzerlandption of natuccording to tly and Franc

Norway and S

gy consumptime losses arepecially in It, Germany aonsumption es. So it is lifor the upta

es in €/GJ amd to petrol. Tetrol. Note tfferences in termined by

17

-1

-49

-2 0ES FI FR H

R

HU

or in EU MS – Ta

tax reductiong the differein road transd are an indicvailable, sincion is from 2n euro, with

tax reductions

m is not included

d and Norwaural gas and the availablee, while bio

Switzerland.

ion data are e substantialaly (this is a

and France. H are not necekely that othke of natura

mount 14.02This equals ahat this is wnatural gas v countries, l

0 0

0

IE IT LT LU LV

‐619

ax level and con

on for naturaence in fuel sport. The recation of thece the tax ra014.The tota a 72% share

on natural gas

d

ay) there are biomethane e data naturamethane con

combined w in the counlso the counHowever, coessarily the cher factors ol gas in trans

€/GJ compaa relative difeighted avervolumes. Thiike Italy. Wi

0 0

-11

0

-5

LV MT

NL

PL PT

nsumption

al gas compa tax with theesults are she total tax inate data areal estimated of tax incom

s compared to t

e substantial e in transportal gas consunsumption is

with the tax dtries with hi

ntry with theountries withcountries wior policy incesport.

ared to diesefference of 9rage taking iis makes thaithout taking

0

-21

0

0

RO

SE SI SK UK

ared to e final own in ncome loss from 2016

d tax me loss in

the diesel

differ-t and the mption is s high in

differ-gh natural

e most the th the entives

el and 91% for into at the g these

0

-7

0

UK

NO

CH

9 J

January 2017

4.K99 –Natu

differenc9.51 €/Ga relative

ral gas in the t

ces in consumJ compared e difference

transport secto

mption into to diesel an of about 76

or in EU MS – Ta

account thed 16.21 €/G% for diesel

ax level and con

e tax losses aJ compared and 85% for

nsumption

amount, on a to petrol. T petrol.

average, his equals

10 J

January 2017

Annex A

A.1

4.K99 –Natu

Conver

Convers

ID

NO

CH

EE

Russian N

Currency

NOK

CHF

DKK

PLN

CZK

SEK

HUF

ID

NL

EE

PL (CNG)

Russian N

assumed f

Fuel

Petrol

Diesel

LPG

ID

Russian N

ral gas in the t

rsion fact

sion factor

En

G

y Ex

LN

G (also

for SE)

Fu

Sta

G

transport secto

tors and

nergy content N

xchange rate (1

NG energy dens

uel energy dens

andard density

or in EU MS – Ta

referenc

NG (GCV)

40.0

40.6

0.8

50.8

37.2

38.0

1/10/2015)

9.456

1.090

7.460

4.245

27.173

9.375

312.800

sity

49.0

53.4

53.9

54.5

sity

31.

35.

49.

y NG

0.69

ax level and con

es

Unit

00 MJ/Sm3 NG

68 MJ/m3

80 kg/m3

85 MJ/kg = GJ

25 MJ/m3 NG

02 MJ/m3 NG

Unit

65 NOK/EUR

03 CHF/EUR

05 DKK/EUR

59 PLN/EUR

30 CZK/EUR

54 SEK/EUR

00 HUF/EUR

Unit

00 MJ/kg = GJ

44 MJ/kg = GJ

90 MJ/kg = GJ

54 MJ/kg = GJ

Unit

8 MJ/L = GJ/

8 MJ/L = GJ/

3 GJ/ton

Unit

97 kg/m3 NG

nsumption

Re

G (5

(1

(1

J/ton ca

(2

(2

Re

(6

(8

(2

(2

(2

(2

(2

Re

J/ton (1

J/ton ca

J/ton (4

J/ton ca

Re

/1000L (1

/1000L (1

(4

Re

(2

eference

)

0)

0)

alculation

5)

5)

eference

)

)

)

)

)

)

)

eference

1)

alculation

5)

alculation

eference

6)

6)

7), GCV

eference

5)

11 J

January 2017

A.2

4.K99 –Natu

Referen

Referenc CE Delft, Europeanfrom Eurhttp://ecnts/taxatpart_ii_e

Eurostat.http://ec

RES Legafrom RES Numbere

(1) Anne

lex.ePDF

(2) EC Exhttp:umenpart_

(3) The N

http:vehic

(4) The Nhttp:organ

(5) Norwhttp:publi

(6) ECB Ehttpsgraph

(7) The Nhttp:addeNorw

(8) ECB Ehttpsgraph

ral gas in the t

nces

ces in text

ECN and TN

n Commissionopean Commc.europa.eution/excise_

energy_produ

. (2016). Enec.europa.eu

l. (2016, DecS Legal: http

ed reference

ex I of Directeuropa.eu/Le

xcise duty ta//ec.europa

nts/taxation_i_alcohol_e

Norwegian T//www.skat

cle-taxes/ve

Norwegian T//www.skat

nisation/dut

wegian Petrol//www.npd

ications/fact

Exchange rats://www.ecbh-nok.en.htm

Norwegian T//www.skat

ed-tax/Guideway/?chapter

Exchange rats://www.ecbh-chf.en.htm

transport secto

NO. (2013). N

n. (2016, Julmission: /taxation_cu

_duties/eneructs_en.pdf

ergy Balance/eurostat/w

cember 14).://www.res

es

tive 2003/96exUriServ/Le

ables (july 20a.eu/taxatio/excise_dutn.pdf

Tax Administtteetaten.noibruksavgift-

Tax Administtteetaten.noties/environm

leum Directod.no/global/ets/facts2013

te NOK/EUR b.europa.euml

Tax Administtteetaten.noe-to-Value-Adr=3732#kapit

te CHF/EUR b.europa.euml

or in EU MS – Ta

Natural gas i

ly). Excise D

ustoms/sitesrgy_products

es 2014. Retrweb/energy/d

Legal sourc-legal.eu/

/EC, http://exUriServ.do

016), on_customs/sies/alcoholic

ration, Roado/en/busines-pa-drivstoff

ration, Mineo/en/businesment/minera

orate (2013) engelsk/3-

3/figures/app

1/10/2015, /stats/excha

ration, Guideo/en/businesdded-Tax-intteltekst

1/10/2015, /stats/excha

ax level and con

n transport.

uties: Energy

s/taxation/fi/rates/excis

ieved from Edata/energy

es on renewa

/eur-o?uri=OJ:L:20

sites/taxatioc_beverages

use duty onss-and-organf/

ral productsss-and-al-products/

Appendix 3

pendix/conv

ange/eurofx

e to Value Ass-and-organ-

ange/eurofx

nsumption

Delft: CE De

gy Tax Rate.

iles/resourcese_duties-

Eurostat: y-balances

wable energy.

003:283:0051

on/files/resos/rates/excis

n fuels, nisation/duti

,

Conversion

version-facto

xref/html/eu

Added Tax in nisation/duti

xref/html/eu

elft.

Retrieved

es/docume

. Retrieved

1:0070:EN:

ources/docse_duties-

ies/motor-

Factors,

ors.pdf

urofxref-

Norway, ies/value-

urofxref-

12 J

January 2017

4.K99 –Natu

(9) FedeBrennhttp:ex.htpnO2

(10) SwissSchwhttp:t_Erd

(11) LNG2www

(12) Euroshttp:

(13) Euroghttp:2015

(14) Arge http:bioga8

(15) Fedeaccijhttp:9d18

(16) CE Dehttpsng_b

(17) Genehttp:Besoml?nn

(18) Energinter

(19) SaboGazenovin

(20) SaboTranshttp:

(21) CE De

(22) Natio98/2http:

ral gas in the t

ral Customs nstoffe Stan //www.ezv.tml?lang=de&2Yuq2Z6gpJC

s Gas and Waweiz verteilte

//www.erdgdgas/SVGW_G

24 (2013) LNGw.lngholland.

stat (2016) E//ec.europa

gas (2016) St//www.euro/mobile/ind

Kompost & //www.kom

as.info/index

rale Overheinstarieven v//ccff02.mi-cb7a-4c6b-a

elft and TNOs://ec.europiofuels_on_t

eralzolldirekt//www.zollnderheiten/n=142678

giesteuergesrnet.de/ener

r (2013) Parlette, no. 22/ne.nn.hr/cla

r (2009) Parlsport (Officia//narodne-n

elft, Eclareo

onal Council 004 on excis//www.zako

transport secto

Administrat 1.1.2016, .admin.ch/z&download=CDdX17fWym

ater Industryen Erdgases, gas.ch/fileadG10001_Erdg

G Facts & Fi.com/files/L

Energy balana.eu/eurosta

tatistical Reogas.org/upl

dex.html#p=1

Biogas (2016mpost-x.php?option

idsdienst Finversie 19 auginfin.fgov.bea8b2-a4ab01

O (2013) Brinpa.eu/energythe_market.

tion (2016) E.de/DE/FachErdgas/Steu

setz (Energiergiestg/BJNR

liament of th13, 32/13, 8

anci/sluzbeni

liament of thal Gazette, novine.nn.hr

on and DLO (

(2004) Natiose duties on onypreludi.s

or in EU MS – Ta

tion, Steuers

zollinfo_firmeNHzLpZeg7t

m162epYbg2c

y Association dmin/customgaseigenscha

gures, LNG%20facts%

ce sheets - 2at/web/ener

port 2015, loads/2016/1

6) Grüner Kra

n=com_conte

nanciën (201gustus 2016, e/KMWeb/do19fdea4

nging biofuely/sites/enerpdf

Erdgas als Krhthemen/Steerverguensti

eStG), http:/R153410006.

he Republic 81/13, 100/1i/2013_02_2

he Republic no. 65/09, 1r/clanci/sluz

2016) Biogas

onal Council mineral oil.

sk/zz/2004-9

ax level and con

ätze für die

en/04020/04,lnp6I0NTU0

c_JjKbNoKSn6

n (2014) Eige

mer/erdgascaften_2014_d

%20and%20fi

2014 data (2rgy/data/ene

flipbook/sta

aftstoff Biom

ent&task=vie

6) Chronolog ocument.do?

s on the marr/files/docum

raftstoff für Keuern/Verbrigung/faq_e

//www.gesethtml

of Croatia. E5, 120/15), 2_357.html

of Croatia. A45/10, 26/1

zbeni/2009_0

s beyond 202

of the Slova Last amendm98

nsumption

wichtigsten

4256/04263/042l2Z6ln1ac6A--

enschaften de

h/Data/Erdg_d.pdf

gures.pdf

2016 edition)ergy-balance

atistical-repo

methan,

ew&id=839&

gisch toepass

?method=view

rket, ments/2013_

Kraftfahrzeurauchsteuernrdgas_als_kr

tze-im-

Excise Tax A http://naro

Act on Biofue1, 144/12, 106_65_1454.

20, to be pub

ak Republic. ment 1.2.20

Treib- und

/04528/indcy4Zn4Z2qZ

es in der

gas/Was_is

), es

ort-

Itemid=47

selijke

w&id=d992

_11_bringi

uge, n/Energie/raftstoff.ht

ct (Official odne-

els for 14/14), .html

blished

Act No. 15,

13 J

January 2017

4.K99 –Natu

(23) Ratesdutie

(24) Priva(EE)

(25) E.ONhttp:

(26) Privacusto

(27) PrivaZollv

(28) Priva

(29) PrivaNiede

(30) Priva

(31) PrivaWerla

(32) Priva

(33) Priva

(34) Priva

(35) Skatthttp:er/en4.2b5

(36) Priva

(37) Priva

(38) Priva

(39) Priva

(40) Priva

(41) PrivaImpu

(42) Priva

(43) Priva(SE)

(44) Priva

ral gas in the t

s of excise des-assets-gam

ate communi

/GDF SUEZ (//www.inga

ate communioms administ

ate communiverwaltung E

ate communi

ate communierweis (LU)

ate communi

ate communiauff (DK)

ate communi

ate communi

ate communi

teverket (20//www.skatnergiskatter543913a4215

ate communi

ate communi

ate communi

ate communi

ate communi

ate communiuestos Especi

ate communi

ate communi

ate commun

transport secto

duty, http://mbling/abou

ication with

(2010) Reporas-eu.org/do

ication with tration (DE)

ication with ZV (CH)

ication with

ication with

ication with

ication with

ication with

ication with

ication with

17) Skattebetteverket.se/energiskatt58acf8000213

ication with

ication with

ication with

ication with

ication with

ication with iales y de Tr

ication with

ication with

nication with

or in EU MS – Ta

/www.emta.t-excise-dut

government

rt on gas comocs/DB0.1.pd

Central Info

Mr. Fabian M

government

government

government

government

Agenzia dell

Mrs.Tzoulia

The Norweg

efrielse för b/foretagochterpabransle393.html

government

government

government

government

Statistics Lit

Secretaría dibutos sobre

government

government

government

ax level and con

ee/eng/busiies/rates-ex

official Mr.

mposition randf

rmation Unit

Moser from t

official Mr.

official Mrs.

official Mr.

official Mr.

le Dogane (IT

Christodoulo

ian Tax Adm

biodrivmedelorganisationn/skattebef

official Mr.

official Mr.

official Mrs.

official Mr.

thuania (LT)

e la Subdire el Comercio

official Mr.

official Mr.

t official Mr.

nsumption

iness-client/xcise-duty

Peeter-Tane

nge in Europ

t of the Germ

the Eidgenös

Bill McEnroe

. Marie-Paule

Marko Potoč

Kasper Skæ

T)

ou (CY)

ministration (

l, ner/skatter/pfrielseforbiod

Piotr Romań

Vitezslav Pis

. Zuzana Ful

Goran Šekor

ección Genero Exterior (E

Juris Lukss (

Mats-Olof H

. Jorge Pinhe

/excise-

el Orro

pe,

man

sische

e (IE)

e

čnik (SI)

rlund

NO)

punktskattdrivmedel.

ński (PL)

sa (CZ)

eova (SK)

ranja (HR)

ral de ES)

(LV)

ansson

eiro (PT)

14 J

January 2017

4.K99 –Natu

(45) PGNjest-c

(46) Priva

(47) Digeshttpsata/f

(48) CE Dehttp:

(49) Priva

(50) HM Thttps:

ral gas in the t

iG, Czym jescng-

ate communi

st of United s://www.govfile/540975/

elft (2013) N//www.ce.n

ate communi

Treasury, 201//www.gov.uk/

transport secto

st CNG?, visi

ication with

Kingdom Enev.uk/govern/DUKES_A.1-

Natural gas innl/publicatie

ication with

16. Fuel Duty/guidance/fuel

or in EU MS – Ta

ted: 16/01/

government

ergy Statisticment/uploadA.3.xls

n transport, e/natural_ga

government

y. Available -duty#rates [A

ax level and con

2016, http:/

official Mr.

cs, Calorific ds/system/u

as_in_transpo

official Mr.

from: ccessed 12 D

nsumption

//www.pgnig

Zoltán Varga

values of fuuploads/atta

ort/1430

Nico Missant

December 20

g.pl/czym-

a (HU)

els 2015, chment_d

t (BE)

016]