Part I

Overall tax revenue

Importance of fuel taxes varies across Member

States

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The share of fuel taxes differs a lot across the EU, from
above 90 % in Latvia, Lithuania, Bulgaria and
Luxembourg to only about 50 % in Denmark and
Sweden.
Map 1.6: Distribution of excise duty of gas oil, Jan 2012

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The predominance of transport fuel taxes is striking in

the NMS-12 as most of them apply the minimum
excise duty, or at least rates close to the minimum, for
taxing energy products such as electricity, natural gas
and coal. The revenues collected from taxing these
products are therefore low compared with those
accruing from transport fuel. As for the EU-15 Member
States the picture is very different as there are
significant differences in the excise duty rates on
natural gas and electricity (some apply the EU required
minimum rate and others 200 times the minimum).

Taxation trends in the European Union

43