2. Tax on energy consumption

The environmental nature of taxes on energy consumption is not always obvious, as their purpose is primarily budgetary: the proceeds of most of these taxes are allocated to the general budget of the State (e.g., domestic consumption tax on energy products) or local authorities (e.g., flat-rate tax on network companies), whereas the proceeds of an environmental tax would normally benefit environmental protection and the fight against negative externalities. The environmental purpose of these taxes is indirect, insofar as they are levied on essentially polluting energy sources (oil, coal, nuclear power). Some of these taxes have been partially abolished (e.g. domestic consumption tax on energy products).

Taxes on energy consumption normally include domestic consumption taxes (§