[Digest] Study presentation: Pricing instruments on transport emissions

The presentation of the study took place on 31 January 2023 and focused on the following topics:

• The state of play of transport taxes, and how these are widely but differently applied in the EU.
• How the internalisation of external and infrastructure costs is currently applied and the extent by which the “Polluter-pays and users-pays” principles are met.
• The EU legislative framework on pricing instruments including the proposed revision of the Energy Taxation Directive and the extension of EU ETS to road transport.
• The impact of pricing instruments on CO₂ emission reduction, tax revenues, transport taxes, and in terms of distributive effects.

The presentation was followed by questions from the Members and a stimulating debate.