The VIK welcomes the European Commission’s initiative to review the Energy Taxation Directive as part of policy reforms in relation to the European Green Deal. However, the amendments concerning the tax exemptions/reductions as well as the intention to reduce fossil fuel subsidies require further refinement. This position paper addresses several issues, which are significant for energy-intensive industries in Germany: the impact on the global competitiveness, the avoidance of double taxation mechanisms, the introduction of tax exemptions for innovative fuels and comments on the legal aspects of the EU intervention in the ETD evaluation.