Harmonization efforts within the area of EEC energy taxation, what opportunities will remain for national freedom of action?

The representative from the Danish Ministry of Energy generally describes the Single Market within the European Communities, especially with regard to the energy market. The harmonization of taxation within the EEC is discussed in relation to the various directive-proposals in this field. The abolishment of fiscal boundaries, the problem of cross-border trade, loss of provenue and the disadvantages of energy taxation with regard to the commercial sector are considered. The views of the Danish government are explained and short descriptions of reports and recommendations sent out by the Commission on this subject are briefly dealt with. It is stated that the European Commission's harmonization proposals poses significant problems for the Danish government. Attention is drawn to the fact that Denmark can exercise its right of veto. Denmark gives high priority to environmental protection. The country does not see the necessity of harmonizing energy taxes in the case of private consumers, and stresses the influence of tariffs on the goals related to energy and the protection of the environment. (AB)