It also provides explanation and argumentation of the key objectives the directive should achieve:
- Raise the minimum tax levels for both petrol and diesel in a fuel-neutral way;
- Adjust minimum tax rates according to inflation;
- Make fuel-neutral taxation mandatory;
- Abolish the fuel tax ban in aviation, shipping and fisheries;
- Prepare for a better tax system in which member states can tax fuel USED instead of fuel SOLD, on the road and in the air.
- Tax biofuels in relation to their energy content and net climate impact;