Local view for "http://purl.org/linkedpolitics/eu/plenary/2004-03-30-Speech-2-095"
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"en.20040330.4.2-095"2
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".
Council Directive 2003/96/EC, restructuring the Community framework for the taxation of energy products and electricity has become the main legal base in the field of energy taxation, guaranteeing all the current Member States transitional arrangements that will enable them to adjust their national legislation.
Indeed, harmonised taxation is a fundamental prerequisite for a well-functioning Internal Market. The rapporteur takes the view that ‘in order to avoid harmful tax competition, the acceding countries have to align their tax rates of excise duties with the minimum levels set within the European Union’.
This explains the report’s call to ‘all Member States, including the current ones’ to ensure compliance with ‘the deadlines set by the Directive and, as such, contribute to the development of the environment-friendly internal market’.
Despite the fact that this report addresses a delicate matter – energy taxation – on environmental grounds in particular, and the fact that taxation still requires unanimity of votes in Council, I voted in favour of the text."@en1
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