Energy Taxation Directive: studies on the taxation of energy products for “reasons of environmental policy” in European Union law – commentary on the Endesa Generación Judgment

Abstract

Since the Energy Taxation Directive came into force in 2003, the Court of Justice of the European Union has yet to rule on the conditions under which a tax on energy products used to produce electricity can be considered to be levied “for reasons of environmental policy”. With reference to the particularities of European Union tax law, in particular the prerogatives of the Member States in the field of taxation, this article aims to explore the case law of the CJEU, especially the content of the Endesa Generación Judgment, and to contextualise it both, in light of European Union law and in regard to the close correlation between the application of the tax policies of the Member States and the environmental protection policies of European Union law.