Energy Tax Harmonization in the European Union: a Proposal Based on the Internalization of Environmental External Costs

Energy tax harmonization represents a fundamental target within the European Union. In fact fiscal harmonization is a crucial step towards the creation of a single market. In this article the possibility of achieving such an objective is discussed. The paper consists of two sections. In the first the European taxation on energy products is analysed. This analysis is useful in showing the differences that exist between the European countries that account for the difficulties met so far in the process of harmonization. In this respect we comment on the recent proposal of the Directive of the European Union, which lays down the obligation of minimum levels of taxation in all European member states.