Study on evaluating fiscal measures in the national policies and methodologies to implement Article 7 of the Directive 2012/27/EU on energy efficiency

The study assesses the energy savings from fiscal measures notified under Article 7(9) of Directive 2012/27/EU on energy efficiency (EED). It looks at energy and CO2 taxation measures in more detail for a limited number of Member States. A set of elements and aspects relevant for the methodologies applying to the fiscal measures is proposed in view of the implementation of Article 7.