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.