Natural gas, compressed natural gas, electricity and heat production are not subject to excise tax. The Moldova Tax Code (Law No. Moldova has made significant progress in protecting the environment, but it remains vulnerable to changes in climate. In 2013, its energy intensity was 139 koe/USD 1 000 (purchasing power parity, or PPP, adjusted) (Energy Community, 2015), which is higher than the average energy intensity of the EU countries.