CEPS Project

Evaluation study on the application of the provisions of the Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oil and kerosene


The Study consists of two components. The first one concerns an assessment of the status of implementation, covering both the utilization of the Euromarker and the implementation of other relevant provisions, namely on control and enforcement mechanisms. The second component involves the evaluation of the Directive along the criteria typically used in the assessment of EU initiatives, namely: (i) relevance (i.e. alignment of the Directive with the needs of relevant stakeholders); (ii) effectiveness (i.e. degree of achievement of the intended objectives); (iii) efficiency (i.e. the cost-effectiveness of fiscal marking); (iv) EU added value (i.e. the advantages of acting at the EU level); and (v) coherence (i.e. consistency of the Directive with other relevant EU legislation). The Study reviews developments over the 2005 – 2016 period, which de facto coincides with the whole period during which the fiscal marking envisaged by the Directive has been fully operational. The exercise has a broad geographical coverage. In particular, the analysis of the implementation reviewed the situation in virtually all EU Member States (the only exception being Romania). This was complemented by in-depth fact finding work in six countries (Bulgaria, Denmark, Estonia, France, Ireland, and Italy). Fiscal marking is a highly specific theme, scarcely analysed in the economic and public policy literature. Accordingly, the study largely relies on primary sources, with information mostly collected from stakeholders through personal or phone interviews. In particular, the analysis of implementation involved extensive interactions with competent national authorities. This was complemented by consultations with private sector operators active at the EU level and in selected Member States. Overall, fact finding work involved contacts with more than 120 individuals from 67 entities.


This project was awarded under the Framework Service Contract for the provision of evaluation and impact assessment-related services (TAXUD/2014/AO-06) with the European Commission, DG TAXUD. The full list of CEPS’ Framework Contracts is available here.

Mikkel Barslund

Jeanne Metivier

Willem Pieter De Groen

Associate Senior Research Fellow

Felice Simonelli

Associate Senior Research Fellow