The European Union (EU) is considering the introduction of two tax-related emergency measures as part of a package to mitigate high energy prices. The European Commission (the Commission) is planning to publish proposals by mid-September 2022 which are expected to be adopted by EU Member States by the end of September. Businesses in the energy sector should watch developments closely and consider the tax implications of the EU’s energy package and the interaction with their current structure when detailed proposals are announced, which is expected to be very soon.Executive summaryOn 9 September 2022, EU Energy Ministers met in an extraordinary...