Key conclusions on competition
40. The Committee accepts the implications
of the findings established by the ECMT and endorsed by the Commission
and the Transport Ministers that, at present, because of countervailing
differences in other taxes and costs, the existing differences
in rates of fuel taxation do not serve to distort competition
in the haulage market.
41. The Committee accepts the need for minimum
rates of fuel duty in the EU. We consider that the increase in
minimum rates embodied in the Energy Tax Directive should serve
to avoid the generation of distortions to competition.