While for the period under examination the Austrian energy tax was a national tax, from 1 January 2004 the energy taxation Directive establishes harmonised taxation, setting minimum tax rates for the use of the energy products taxed and subject to the rebate under the Austrian energy taxation legislation.
Vaatlusaluse perioodi kestel oli Austria energiamaks riiklik maks, alates 1. jaanuarist 2004 viiakse energia maksustamise direktiivi kaudu sisse harmoniseeritud maksustamine, mis määrab kindlaks alammaksumäärad energiatoodete kasutamiseks, mis Austria energiamaksuseaduste järgi maksustatakse ning tagastatakse.