resolut ecsc consult committe propos submit commiss council direct restructur commun framework taxat energi product adopt unanim abstent session octob consult committe european coal steel commun note propos council direct restructur commun framework taxat energi product take account white paper european commiss energi polici european union report commiss market solid fuel commun outlook commiss decis ecsc aid coal industri refer resolut commiss white paper futur collabor research coal steel sector wish put commiss council european parliament observ point principl subsidiari observ propos council direct restructur commun framework taxat energi product observ point principl european coal steel produc consum dealer claim great achiev progress field relat environment protect care manag resourc energi effici firmli commit principl sustain develop point energi factor determin progress mobil growth employ qualiti life effect energi consumpt account fashion draw attent fact present state knowledg climat condit advoc polici caution run counter essenti aim societi growth employ futur support desir european union reduc emiss line programm agre world level view past success suffici indic fact contribut programm achiev mean fiscal agreement negoti author coal mine steel industri european union custom hard hit propos direct commun framework minimum rate taxat energi product fiscal approach set propos direct aim address equal concern relat protect environ function intern market lower social charg view promot employ achiev object approach aim introduc minimum rate taxat energi product allow member state broad measur flexibl make signific improv function intern market member state allow addit scope imposit exempt energi tax principl fiscal neutral obligatori member state reason distort member state increas harmonizationof energi taxat eu commiss aspir achiev ad propos refund tax administr oner undertak transpar remain net burden substanti fiscal approach propos commiss increas cost energi product consider higher cost born industri major compet countri increas affect undertak countri wai discriminatori impact propos direct pose threat job directli mine energi intens branch industri primarili steel indirectli ow fact industri custom atempt offset ad cost taxat ration effect employ situat effect employ bound occur intend gradual introduct tax reaction impact contrast posit employ effect european union tax propos expect case lower tax wage labour cost uncertain case longer term tax propos introduc social problem inevit aris coal mine area peopl emploi mine hard coal relat industri european union steel industri job depend directli indirectli steel product endang neg effect employ situat gener energi product tax unilater european union risk energi intens industri reloc european union kind tax induc shift product countri lower environment protect requir lead reduct emiss fact lead deterior global environment balanc european union impervi develop addit tax measur make consumpt energi european economi expens damag environment polici depriv economi resourc urgent research invest improv energi effici environment protect point view industri environment polici commiss back project support worldwid dissemin european industri acquir field effici procur energi opinion adopt commiss council european parliament competit european industri endang reason measur need lighten tax burden member state measur discuss strengthen industri base guidelin commiss aim strengthen competit lower price energi carri pipelin focus direct taxat energi product set commiss propos direct run counter measur impair competit european industri connect consult committe regret current propos unlik previou object longer recogn fact longer introduct measur similar effect industri area world union main competitor precondit applic fiscal measur energi product european union short point unilater pioneer action western europ serv purpos point view environment polici harm industri polici long good reason coordin approach import industri countri addit comment relat coal mine european union energi suppli base balanc mix energi reconcil energi polici object pursu european union commiss member state secur competit environment friendli suppli energi time commiss propos intend harmon tax energi product make difficult maintain energi mix commun threat commun chanc achiev recogn energi object tax energi product produc electr refer articl consider reduc competit fossil fuel solid fuel product electr distort competit energi mix individu member state member state commun coal produc countri affect applic tax exempt energi product renew sourc natur ga accord articl disadvantag solid fuel discriminatori distort competit run counter aim european treati regard tax exempt natur ga point underli prefer ga reflect short term view measur promot precis sourc energi europ wide worldwid smallest rang suppli accept depend purchas ga unstabl region world european union depend energi import increas substanti probabl energi tax increas depend alarmingli coal fuel european union substanti deposit white paper energi polici commiss rightli warn grow energi depend commun point concern urg secur suppli continu constant concern public author white paper commiss forese import market coal commun futur commiss consid coal import part plai electr sector implement effici combust technolog solid fuel maintain increas share long term commun make import contribut research polici power station sector improv achiev increas degre effici combin heat power lead mark reduct european coal mine industri prepar support develop clean power station emiss reduc technolog econom environment effici promot techniqu financi assist technolog transfer countri produc substanti amount electr coal obsolet power station technolog coal mine european union difficult econom situat struggl surviv mine compani direct effort radic ration cost reduct need achiev degress aid refer decis aid hitherto highli success effort mine compani liabl overturn plan energi tax send administr cost mine influenc soar addit comment relat steel industri steel product energi intens energi price european steel industri econom energi hand hand substanti reduct environment effect energi past year emiss fallen tonn steel roll european steel industri interest continu effort energi ration harm environ addit tax burden energi consumpt aim undertak depriv resourc urgent invest increas energi effici improv environment protect object serv european commiss increas fund purpos head steel research promot activ encourag invest target purpos commiss tax propos contradict voluntari impos commit agre steel industri eu member state reduc energi consumpt emiss pull ground commit european steel industri note articl tax propos intend account sensit branch industri includ steel industri exempt energi product purpos chemic reduct metallurg electrolyt process retain basic misgiv energi tax steel industri urg arrang set articl appli energi product steel industri order avoid distort competit steel process ecsc consult committe note commiss energi tax propos object quot reason propos harmon taxat fresh distort introduc competit energi sourc nation economi competit energi intens industri threaten employ growth european union declin shift product countri lower tax burden bring deterior balanc point addit tax increas cost steel product last neg effect competit european steel industri world market step environ remind commiss energi polici aim set white paper reconcil secur suppli protect environ cost effect propos energi tax call question balanc energi mix disadvantag coal basic indigen sourc energi point coal steel industri consciou respons environ great success environment sphere evid coal steel continu effort futur prevent taxat voluntari commit prefer fiscal measur note climat issu tackl wide rang technolog offens coal technolog develop appli includ countri lower standard measur set achiev aim reinforc introduct energi tax counterproduct firmli oppos present propos encourag commiss make introduct energi tax european union depend introduct measur similar effect industri countri european union main competitor oecd countri measur introduc side neg consequ european union introduc energi tax unilater avoid limit oj final sec final oj oj oj final