ANNEX IISupplementary provisions
ANNEX II MODULE FOR ENVIRONMENTALLY RELATED TAXES BY ECONOMIC ACTIVITY Section 1 OBJECTIVES Statistics on environmentally related taxes record and present data seen from the perspective of the entities paying the taxes in a way that is fully compatible with the data reported under ESA 95. They record national economies’ environmentally related tax revenues according to economic activity. Economic activities comprise production and consumption. This Annex defines the data to be collected, compiled, transmitted and evaluated for environmentally related tax revenues by economic activity by the Member States. The environmentally related tax statistics can make use of the tax statistics and government finance statistics directly, but there are some advantages in using the tax data reported under ESA 95 if this is possible. The environmentally related tax statistics are based on the amounts evidenced by assessments and declarations or time-adjusted cash receipts, to ensure consistency with ESA 95 and improve international comparability. The ESA 95 also contains information about which industries and sectors are paying the taxes. Information on taxes reported under ESA 95 can be found in the institutional sector accounts and supply and use tables. Section 2 COVERAGE Environmentally related taxes have the same system boundaries as ESA 95 and consist of compulsory, unrequited payments, in cash or in kind, which are levied by general government or by the institutions of the Union. Environmentally related taxes fall within the following ESA 95 categories: — taxes on production and imports (D.2), — current taxes on income, wealth, etc. (D.5), — capital taxes (D.91). Section 3 LIST OF CHARACTERISTICS Member States shall produce statistics on environmentally related taxes according to the following characteristics: — energy taxes, — transport taxes, — pollution taxes, — resource taxes, All data shall be reported in million national currency. Section 4 FIRST REFERENCE YEAR, FREQUENCY AND TRANSMISSION DEADLINES 1. Statistics shall be compiled and transmitted on a yearly basis. 2. Statistics shall be transmitted within 21 months of the end of the reference year. 3. In order to meet user needs for complete and timely datasets, the Commission (Eurostat) shall produce, as soon as sufficient country data becomes available, estimates for the EU-27 totals for the main aggregates of this module. The Commission (Eurostat) shall, wherever possible, produce and publish estimates for data that have not been transmitted by Member States within the deadline specified in point 2. 4. The first reference year is the year in which this Regulation enters into force. 5. In the first data transmission, Member States shall include annual data from 2008 to the first reference year. 6. In each subsequent data transmission to the Commission, Member States shall provide annual data for the years n-4, n-3, n-2, n-1 and n, where n is the reference year. Section 5 REPORTING TABLES For each of the characteristics referred to in Section 3, data shall be reported from the perspective of the entities paying the taxes. For producers, data shall be reported on a breakdown by hierarchical classification of economic activities, NACE Rev.2 (A*64 aggregation level as set out in ESA 95). For consumers, data shall be reported for: — households, — non-residents. Where the tax cannot be attributed to one of the above groupings of activities, the data shall be reported as not allocated. Section 6 MAXIMUM DURATION OF THE TRANSITIONAL PERIODS For the implementation of the provisions of this Annex, the maximum duration of the transitional period is 2 years, from the first transmission deadline.