1. Eurostat – Unit E2 Frédéric NAUROY Frederic.nauroy@ec.europa.eu
Environmental taxes: data production and dissemination (point 5 of the agenda of 12 April)
Eurostat – Unit E2
Frédéric NAUROY
Working Group on Environmental Expenditure Statistics Luxembourg, April 2016

2. Findings from the 2015 data collection on environmental taxes by economic activities
Third collection under Regulation No 691/2011
Data collection launched in beginning of July 2015, deadline for responses: end of September 2015
35 questionnaires received compared to 32 in the previous collection:
 All Member States plus NO, LI, TK, CH, MK, RS and AL

3. Findings from the 2015 data collection (2)
EU aggregates were derived for the different industries and for households from 2008 to 2013
More data on CO2 taxes: 15 countries provided figures compared to 7 for previous data collection.
 Linked to the coming into force of the third phase of the EU Emission Trading System ( )

4. First results from 2015 data collection
CO2 taxes: share of all energy tax revenue
15 countries reported figures for CO2 taxes (8 more than in the previous collection).
Increase linked to the implementation of the third phase ( ) of the EU ETS, implying a higher share of permits obtained under auctions (related payments considered as taxes on production)

5. First results (2): Energy tax revenues allocated to households and industries

6. Data release
Data from the questionnaires published in the Eurostat database in February 2016
Data from 2008 to 2013 for 33 countries plus EU aggregates
Data for CH and AL should be soon published.
Data for "Environmental tax revenues" were also updated ( ), based on last published NTLs.

7. Publications A News Release will be published on 22.04.2016.
The 'Statistics Explained' is in the course of being updated (publication planned at the end of April 2016).
A 'Statistics Explained - detailed analysis' is expected in May 2016.
Statistical book 'Energy, transport and environment indicators': 2016 edition in progress.

8. 2016 data collection
The next data collection will be launched in June with a deadline
Form and content of the questionnaire will remain unchanged.
Main recommendations:
fill-in all cells of the questionnaires (blank cells cause questions);
use as a basis the very last NTL developed by the national accountants (to be informed of possible changes in transactions codification).
Transactions codification: e.g. when a payment is considered as a tax after the change of ownership of the collector (tax on the management of oil stocks)

9. Questions for the WG
The Working Group is asked to comment on lessons learnt from the 2015 data collection, in particular:
potential difficulties for reporting CO2 taxes separately, especially after entering the third phase of the EU Emissions Trading System;
possibilities to estimate data for non-residents;
other improvement points: minimise missing values, back-casting NACE Rev. 2 data, use of flags.