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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 2010 ◄ . 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 2010 ◄ 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 2010 ◄ and improve international comparability.

The ESA 2010 ◄ also contains information about which industries and sectors are paying the taxes. Information on taxes reported under ESA 2010 ◄ 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 2010 ◄ 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 2010 ◄ 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, Member States shall also report, as a distinct characteristic, government tax revenue recorded in the European System of Accounts in relation to their participation in the EU Emissions Trading System.

Member States shall also report, as a distinct characteristic, other environmentally related taxes which have been included in total energy, transport, pollution or resource taxes and are levied on carbon content of fuels (other CO2 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 16 months of the end of the reference year. This applies from the reference year 2020.

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 2020.

5. In each 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. Member States may provide any available data for the years preceding 2016. 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 2010 ◄ ). 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.