Historical discussed about the tax at EU

Historical background

EU policy in climate change is developing since 1990, a broad policy
framework in this area was developed, implemented and reviewed at national and
international level. Discussion of EU policy about climate was initiating after
the report of the Intergovernmental Panel on Climate Change (IPCC) in 1990,
climate change was first discussed by the European Council in the same year, in
preparation for the upcoming negotiations on the Framework Convention United
Nations on climate change. The report consisted of three sections: the first
section is about scientific assessment of climate change by J. T. Houghton, G.
Jenkins and J. Ephraums, the second is about assessment of impacts of climate
change by W. J. mcg. Tegart, G. W. Sheldon and D.C. Griffiths, and the third
section is about Response strategies of IPCC. EU leaders agreed to cut
greenhouse gas emissions in the European society and stabilize by the year
2000. Since the first meeting was not specified what measures must be achieved
the goal of stabilizing and reducing greenhouse gas emissions, the EU began discussion
and coordinated policies and measures. In the first process for developing new
policies on climate change, the EU has been defined and examined in three major
areas of climate policy, which today are active: the reduction of greenhouse
gas emissions, promoting the use of renewable energy sources (RES) and energy
efficiency (EE). As the first tool and the harmonization of renewable energy
and energy efficiency to solve the problems of greenhouse gas emissions in
1992, it was discussed about the tax at EU level on CO2 and energy. But in the
community expressed disagreement on the need and content of a tax on CO2/energy
from the groups of EU member States led by the United Kingdom, and prevented
the introduction. A new tax on energy and CO2 would have caused a wave of
discontent in industrialized countries such as England, Germany. Despite the
failure in taxation on CO2, was agreed to softer tools in the field of energy
efficiency and renewable energy. Program “Specific actions for vigorous
energy efficiency”, 1992 began to promote and encourage the implementation
of policies and programs in the field of energy efficiency. In connection with
this program in 1992 was introduced the common standards for boilers, hot
water, household electric refrigerators, freezers and combined systems. And
another system was introduced labelling for appliances, which allows you to
compare energy consumption of different models of vehicles. As the next step of
achieving the goal of stabilization of greenhouse gas emissions since 1993 was
enacted Directive of the economy, according to which the PG asked to limit
greenhouse gas emissions through the adoption of additional measures such as
energy audits of energy-intensive companies, certification of buildings or
thermal insulation of new buildings. In 1993, the EU has
introduced an indicative target to promote the use of renewable energy sources,
which member states of the EU were called to include these targets in their
national policies in a stabilization of greenhouse gas emissions. 1995, in
Berlin, negotiations began at the first Conference of the Parties to a legal
instrument under the UNFCCC. In 1996, the EU first established its own
long-term goal to keep global temperature rise below 2°C compared to
pre-industrial levels. In preparation for the upcoming summit in Kyoto the EU
Ministers in early 1997, were agreed international commitments on climate
change by leading through example, specific greenhouse gas emissions reduction
target of 15% in 2010, which the EU would be split into so-called “burden” the
agreement on the introduction of specific national targets for all 15 MS also known
as the “EU bubble”. However, the first attempt at making agreements on burden
sharing by summing the national effort came only to 9.2%; a further reduction
was planned to be implemented after the international agreement will enter into
force All the action happens on the new EU program “ALTENER”, which also
provides resources for measures to promote the development of renewable energy
sources, including for research, monitoring, and promotional and experimental
actions. It was expected that renewable energy will provide 8% of energy supply
in 2005, and the share of biofuels to 5% in the market of road fuels. With the
help of a monitoring mechanism which was founded under decision 93/389/EEC9,
the EU could conduct the test and evaluate develop a national program policy of
member states in the area of stabilization and reducing of greenhouse gas
emissions and to monitor progress of the target indicator in 2000. Emissions
decreased in early 1990, the EU experts on climate change claim that the
decrease is mainly result  from the
effects of German reunification and the dash for gas in the UK which is
effective climate policy. 

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