Subsidies and Countervailing Measures |
G/SCM/N/284/EU/ADD.20 |
European Union: Netherlands |
2015 |
Environmental goods and services promotion |
Tax concessions |
All products/economic activities |
Green funds (regulation on green projects) |
Environment related objective
|
To stimulate green investment projects
|
Measure description
|
Coverage of the measure
|
Green funds (regulation on green projects)
|
Green investment projects
|
Type of measure
|
Tax measure
|
ICS - HS Code
|
|
Subsidy amount
|
|
Implementation period
|
2011 - 2013
Duration of the subsidy: Unlimited
|
Keywords
|
|
|
Subsidies and Countervailing Measures |
G/SCM/N/284/EU/ADD.21 |
European Union: Poland |
2015 |
Alternative and renewable energy |
Tax concessions |
Energy |
Exemption from excise duty for renewable energy |
Environment related objective
|
To promote the use of energy from renewable sources and achieve targets for each Member State that are calculated according to the share of energy from renewable sources in its gross final consumption for 2020
|
Measure description
|
Coverage of the measure
|
Exemption from excise duty for renewable energy
|
Renewable energy producers for electricity produced from renewable sources under the formal remission of certificate of origin, as defined in the energy law
|
Type of measure
|
Excise duty exemption
|
ICS - HS Code
|
|
Subsidy amount
|
|
Implementation period
|
1 January 2011 - 31 December 2014
The Programme was introduced in the Excise Tax Act which was adopted on 6 December 2008.
|
Keywords
|
|
|
Subsidies and Countervailing Measures |
G/SCM/N/284/EU/ADD.27 |
European Union: Sweden |
2015 |
|
Tax concessions |
Energy |
Energy Tax measures |
Environment related objective
|
To reduce emissions of CO2 and at the same time to safeguard that enterprises with energy intensive production are not burdened with an unreasonably high tax level
|
Measure description
|
Coverage of the measure
|
Energy Tax measures
|
The use of biofuels when being used for heating purposes; Sustainable fuels produced from biomass and used for propellants; Low blended ethanol and Fame; Biofuels used for low blending up to and including 5% of biofuels in petrol and 5% biofuels in diesel; Hydrogenated vegetable oils (HVO); High blends, for example E85; Companies in the manufacturing sector and CHPs for fossil fuels used for heating and operation of stationary motors; Industrial activities and heat production in CHPs outside the EU ETS; Other heat production installations within the EU ETS; Electricity consumed by companies within the manufacturing sector and companies that participate in the Programme for Improving Energy Efficiency in Energy Intensive Industries; Shore-side electricity used in ships in harbours as well as for electricity used in the service sector in northern parts of the country; and certain energy intensive companies
|
Type of measure
|
Tax reductions
|
ICS - HS Code
|
|
Subsidy amount
|
|
Implementation period
|
2013 - 2014
Duration of the subsidy: The present system started 1 July 1997. Duration until further notice.
|
Keywords
|
Emissions
Energy
Bio
Sustainable
|
|
Subsidies and Countervailing Measures |
G/SCM/N/284/EU/ADD.27 |
European Union: Sweden |
2015 |
Alternative and renewable energy |
Tax concessions |
Energy |
Support to Wind Power Production |
Environment related objective
|
To ensure viability for producers of wind energy
|
Measure description
|
Coverage of the measure
|
Support to Wind Power Production
|
Wind energy producers
|
Type of measure
|
Tax reduction
|
ICS - HS Code
|
|
Subsidy amount
|
|
Implementation period
|
2013 - 2014
Duration of the subsidy: 1 March 2013 - 1 March 2017
|
Keywords
|
|
|
Subsidies and Countervailing Measures |
G/SCM/N/284/EU/ADD.9 |
European Union: Finland |
2015 |
General environmental protection |
Tax concessions |
All products/economic activities |
|
Environment related objective
|
To improve competitiveness of the industry when tax on electricity is levied in order to reach environmental and energy policy goals
|
Measure description
|
Coverage of the measure
|
Differentiated tax rate for electricity consumed by industry
|
Electricity is taxed on the basis of category II (industry) if it is used in the mining of minerals, industrial manufacturing and processing of goods or professional glasshouse cultivation. Also electricity used in server rooms which capacity is more than 5 MW is allowed to use category II tax rate. All other cases fall under category I.
Electricity tax rate: cent/kWh
2013 2014
- category I 1,703 1,903
- category II 0,703 0,703
|
Type of measure
|
Differentiated tax rate
|
ICS - HS Code
|
|
Subsidy amount
|
|
Implementation period
|
2013 - 2014
Duration of the subsidy: Indeterminate
|
Keywords
|
|
|
Subsidies and Countervailing Measures |
G/SCM/N/284/EU/ADD.9 |
European Union: Finland |
2015 |
|
Tax concessions |
Energy |
|
Environment related objective
|
To relieve CO2 tax burden of CHP-power plants which are part of emission trade sector
|
Measure description
|
Coverage of the measure
|
CO2-tax discount for fuels used in CHP-power plants
|
CHP-power plants which use natural gas, coal, light or heavy fuel oil and biofuel oil
|
Type of measure
|
Differentiated tax rate and excise duty refund
|
ICS - HS Code
|
|
Subsidy amount
|
|
Implementation period
|
2013 - 2014
Duration of the subsidy: Indeterminate
|
Keywords
|
|
|
Subsidies and Countervailing Measures |
G/SCM/N/284/NOR |
Norway |
2015 |
Energy conservation and efficiency |
Tax concessions |
Manufacturing |
|
Environment related objective
|
To avoid an undesirable worsening of the concerned companies' competitive power
|
Measure description
|
Coverage of the measure
|
Exemption from electricity tax for energy intensive industries, paper and pulp industry and greenhouses
|
Pulp and paper plants with approved energy efficiency programmes, energy intensive processes, and greenhouses
|
Type of measure
|
Tax concessions
|
ICS - HS Code
|
|
Subsidy amount
|
|
Implementation period
|
2013 - 2014
Starting date of the program: 1 July 2014
|
Keywords
|
|
|
Subsidies and Countervailing Measures |
G/SCM/N/284/NOR |
Norway |
2015 |
Climate change mitigation and adaptation |
Tax concessions |
Manufacturing |
|
Environment related objective
|
To avoid the use of two economic instruments (tax and quota) to reduce the same emissions
|
Measure description
|
Coverage of the measure
|
Exemptions and reduced rates in the CO2 taxes and in the tax on mineral oil (base tax on mineral oil)
|
Tax concessions for the pulp and paper industry and the fish oil and fish meal industries.
(a) CO2 tax
Main rules: An excise duty is levied on mineral oil, natural gas and LPG. In 2013 the CO2 tax on mineral oil was NOK 0.61 per litre and in 2014 the tax was NOK 0.88 per litre. The CO2 tax on natural gas was NOK 0.46 per Sm3 in 2013 and NOK 0.66 per Sm3 in 2014. The CO2 tax on LPG was NOK 0.68 per kg in 2013 and NOK 0.99 per kg in 2014.
Tax concession: Mineral oil used in the fish oil and fish meal industries is subject to a reduced CO2 tax rate. The reduced CO2 tax was NOK 0.31 per litre in 2013 and 2014.
Undertakings covered by the EU Emission Trading Scheme are exempted from the CO2 tax on mineral oil, in order to avoid double regulation. Manufacturing and mining and undertakings covered by the EU Emission Trading Scheme are however levied a minimum rate of NOK 0,05 per Sm3 natural gas.
Vessels used for fishing and catching are exempted from the CO2 tax on mineral oil used in distant waters, natural gas and LPG. Vessels used for fishing and catching in inshore waters are subject to a reduced CO2 tax on mineral oil. The reduced CO2 tax was NOK 0.13 per litre in 2013 and NOK 0.26 per litre in 2014. Commercial greenhouses are exempted from the CO2 taxes on natural gas and LPG.
(b) Tax on mineral oil (base tax on heating oil)
Main rules: An excise duty is levied on mineral oil. In 2013 the tax rate was NOK 1.037 per litre and in 2014 the tax was NOK 1.557 per litre.
Tax concession: For the usage of mineral oil in the pulp and paper industry and in the production of pigments and colouring agents a reduced tax rate is applied. The reduced tax rate was NOK 0.126 NOK per litre in 2013 and 2014.
Vessels used for fishing and catching and the fish oil and fish meal industries are exempted from the tax on mineral oil (base tax on mineral oil).
|
Type of measure
|
Tax concessions
|
ICS - HS Code
|
|
Subsidy amount
|
|
Implementation period
|
2013 - 2014
Starting date:
(a) CO2 tax: 1 January 1993
(b) Tax on mineral oil: 1 January 2000
|
Keywords
|
|
|
Subsidies and Countervailing Measures |
G/SCM/N/284/NOR |
Norway |
2015 |
Sustainable forestry management |
Tax concessions |
Forestry |
The Forest Trust Fund Scheme |
Environment related objective
|
To provide the forest land owners with a basis for financing measures aimed at sustainable management of forest resources
|
Measure description
|
Coverage of the measure
|
The Forest Trust Fund Scheme
|
Eligible forest owners
In addition to the tax relief granted through the Forest Trust Fund, economic support is given for a similar range of activities that support sustainable forest management.
|
Type of measure
|
Tax concessions
|
ICS - HS Code
|
|
Subsidy amount
|
|
Implementation period
|
2013 - 2014
Duration of the subsidy: The Forest Fund Scheme was initiated in 1932, but mainly established in its present form in 1965.
|
Keywords
|
Forest
Sustainable
Natural resources
|
|
Subsidies and Countervailing Measures |
G/SCM/N/284/PER |
Peru |
2015 |
|
Tax concessions |
Fisheries |
Promotion and development of aquaculture |
Environment related objective
|
Promotion of aquaculture activities in marine, continental and brackish waters as a source of food, employment and revenue, maximizing the economic benefits while ensuring environmental and biodiversity conservation
|
Measure description
|
Coverage of the measure
|
Promotion and development of aquaculture
|
Natural or legal persons engaged in aquaculture activities, which include the farming of hydrobiological species in an organized and technology-oriented manner in selected, controlled, natural, conditioned or artificial environments, during all or part of their life cycle, in marine, continental or brackish waters. Likewise, persons engaged in research or the primary processing of aquaculture products, including those who undertake, either directly or through third parties, the subsequent primary processing, freezing, processing or packaging of the hydrobiological products of their aquaculture activities with a view to their marketing in Peru or abroad.
|
Type of measure
|
Tax benefits
|
ICS - HS Code
|
|
Subsidy amount
|
|
Implementation period
|
2013 - 2014
Duration of the subsidy: Until 31 December 2021 with regard to income tax depreciation and the suspension of payments for aquaculture rights
|
Keywords
|
Environment
Bio
Conservation
|
|