European Economic and Social Committee 27 October 2011, Opinion of the European Economic and Social Committee on the ‘Proposal for a Council directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity’ COM(2011) 169 final — 2011/0092 (CNS) and the ‘Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee on Smarter energy taxation for the EU: proposal for a revision of the Energy Taxation Directive’ COM(2011) 168 final

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