Taxation of energy products and electricity

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pp. 57


6. MONITORING AND EVALUATION; 6.2. Outlining monitoring and evaluation arrangements: The IA sets out several arrangements for monitoring of taxation of energy consumption, namely regular (at least once a year) monitoring through the collection of information from Member States on the occasion of the meetings of the Excise Committee; and twice yearly update the information database on the applicable energy tax rates by DG TAXUD together with the Member States. Moreover Article 29 of the ETD provides for a regular examination.


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