Sloveense regering wijzigt belastingregels voor stimulering CO2-reductie om te voldoen aan mededingingsregels (en)

donderdag 1 december 2005

The European Commission has approved under EC Treaty state aid rules a Slovenian scheme granting reductions in carbon dioxide taxation to operators of combined heat and power (CHP) installations; companies that participate in the EU emission trading scheme, in line with the Directive on emission trading, and companies that enter into voluntary environmental agreements.

The Slovene Government introduced significant changes to bring the scheme into conformity with the EU state aid rules for environmental protection schemes following the opening of a Commission investigation in December 2004.

Competition Commissioner Neelie Kroes i commented: "I am pleased that Slovenia has amended its tax breaks for industry to reduce distortions to competition while maintaining the incentive to cut carbon dioxide emissions".

The Commission decided to approve the new law, which entered into force in May 2005, as it requires a sufficient reduction of carbon dioxide emissions from the beneficiaries in order to be eligible for the tax reduction, and respects EU rules on the taxation of energy products. The measure will allow the beneficiaries to adapt more easily to national environmental taxation.

Under the new law, the tax reduction rate decreases by 8 percentage points each year:

  • 2005: 43%,
  • 2006: 35%,
  • 2007: 27%,
  • 2008: 19%, and
  • 2009: 11% of tax reduction.

The last year of tax reduction is 2009: no reduction applies as of 2010.

District heating installations benefit from a 26% reduction in 2005, decreasing by 8 percentage points each year.

Tax reductions to certain companies or sectors often qualify as state aid in the meaning of Article 87(1) of the EC Treaty, and must therefore be approved by the Commission.

In order to promote the introduction of environmental taxes, state aid rules for the protection of the environment allow Member States to grant, under certain conditions, reductions from such taxes.