accise e imposte di consumo,  circular economy,  energie rinnovabili

EU, efuels and excises: some reflections and proposal

On 21 march 2023 Reuters reported: “…The European Commission has drafted a plan to allow sales of new cars with internal combustion engines after 2035 if they run only on climate neutral e-fuels, as it tries to resolve a spat with Germany over moves to phase out combustion engine cars. The draft proposal, seen by Reuters on Tuesday, suggests creating a new type of vehicle category in the European Union for cars that can only run on carbon neutral fuels….”.

By waiting for the final regulation, it is interesting to think how the promotion of e-fuels can works with tax (excises) incentives. We studied how the production of efules can be based from the collection of plastic waste located in the sea.

In a nutshell we would like to bring your attention on the following actions that could be performed:

– simplified rules for the collection and storage of plastic waste coming from the sea waters;

no excises or reduced rate excise for the synthetic fuels produced from the pyrolysis process;

– the electricity required for the pyrolysis should be generated from renewable energies sources according to the paragraph n. 1.context of the delegated act (10.2.2023 C(2023) 1087 final-supplementing Directive (EU) 2018/2001 of the European Parliament and of the Council by establishing a Union methodology setting out detailed rules for the production of renewable liquid and gaseous transport fuels of non-biological origin) : “…The Commission is requested to develop a reliable Union methodology to ensure that the electricity used to produce renewable liquid and gaseous transport fuels of non-biological origin is of renewable origin including rules for (i) the temporal and geographical correlation between the electricity production unit and the fuel production, and (ii) ensuring that the fuel producer is adding to the renewable deployment or to the financing of renewable energy…”;

– compliance with the EU aid of State regulation.

In parallel, it is worth of attention a short analysis of the excises duty structure: this tax is very suitable for implementing internal/domestic environmental policies as stated by Alessio Elia in “L’idrogeno, i carburanti sintetici tra tassazione per equivalenza e accordo di Parigi” for “Fiscalità dell’Energia” : “…Infine, a chiusura del presente contributo, vale la pena sottolineare come l’accisa, considerata un’imposta specifica di consumo, rappresenta un importante fattore di crescita di nuove sostanze per la carburazione più in linea con la volontà legislativa di promuovere uno sviluppo sostenibile. E’ un tributo dotato di un modulo fiscale capace di incorporare e veicolare le nuove esigenze di politica ambientale che verranno realizzate internamente al territorio doganale unionale con le imposte indirette gravanti sui consumi e, al di fuori, con il nuovo carbon border adjustement mechanism che entrerà in vigore gradualmente…”

Finally, this is an approach that could cover the biofuels and gree hydrogen too.