Energy taxation - an analysis of the EU Energy Taxation Directive with special reference to Hungary and the Benelux member states

Energy taxation in the European Union is regulated by the Energy Taxation Directive, which is intended to improve environmental protection. The author first considers the legal background to and the history of the Directive. The article then addresses the Directive's most important provisions, with specific focus on the derogations available. Finally, special reference is made to the Hungarian and the Benelux Member States' energy tax legislation.