Activities of Philippe DE BACKER related to 2011/0092(CNS)
Plenary speeches (1)
Taxation of energy products and electricity (debate)
Shadow reports (1)
REPORT on the proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity PDF (666 KB) DOC (949 KB)
Shadow opinions (1)
OPINION on the proposal for a Council Directive amending Directive 2003/96/EC restructuring Community framework for the taxation of energy products and electricity
Amendments (20)
Amendment 13 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2a) Taxation of energy products should be approached in a technology-neutral manner in order to give new technologies the opportunity to develop.
Amendment 17 #
Proposal for a directive
Recital 13
Recital 13
(13) As regards the possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be deleted. In order to give transport firms the opportunity to adapt to the new rules, a transitional period ending in 2020 should be instituted before this possibility is completely abolished. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted.
Amendment 22 #
Proposal for a directive
Recital 1
Recital 1
(1) Council Directive 2003/96/EC was adopted in order to ensure the proper functioning of the internal market as regards the taxation of energy products and electricity. In accordance with Article 6 of the Treaty, environmental protection requirements have been integrated into the terms of that Directive, in the light, in particular, of the Kyoto protocol. It is important that, pursuant to Article 9 of the Treaty on the Functioning of the European Union, it should be ascertained whether sufficient account is taken of protection of public health, for example in the context of air pollution.
Amendment 24 #
Proposal for a directive
Recital 19 a (new)
Recital 19 a (new)
(19a) A level playing field should be created among the various modes of transport. The requirement to exempt the use of fuel in certain sectors should be phased out. In order to safeguard the competitive position of European businesses and industries, this must be done in international consultation.
Amendment 25 #
Proposal for a directive
Recital 2 bis (new)
Recital 2 bis (new)
(2a) Taxation of energy products should be approached in a technology-neutral manner in order to give new technologies the opportunity to develop.
Amendment 31 #
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2003/96/CE
Article 7
Article 7
“Article 7 “Article 7 1. As from 1 January 2013, from 1 January 2015 and from 1 January 2018, the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Annex I, Table A 2. Until 1 January 2020, Member States may differentiate between commercial and non-commercial use of gas oil used as propellant, provided that the Community minimum levels are observed. Commercial gas oil used as propellant shall mean gas oil used as propellant for the following purposes: (a) the carriage of goods for hire or reward, or on own account, by motor vehicles or articulated vehicle combinations intended exclusively for the carriage of goods by road and with a maximum permissible gross laden weight of not less than 7.5 tonnes; (b) the carriage of passengers, whether by regular or occasional service, by a motor vehicle of category M2 or category M3, as defined in Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers.”
Amendment 34 #
Proposal for a directive
Recital 5
Recital 5
(5) Therefore, provision should be made for energy taxation to consist of two components, CO2-related taxation and general energy consumption taxation. In order for energy taxation to adapt to the operation of the Union scheme under Directive 2003/87/EC Member States should be required to explicitly distinguish between those two components. This would also allow distinct treatment of fuels that are biomass or made from biomass. The European Commission should submit a report to the European Parliament and the Council examining whether, in addition to CO2 emissions, emissions of other harmful gases should also be taken into account with the aim of protecting public health.
Amendment 53 #
Proposal for a directive
Recital 11
Recital 11
(11) It should be ensured that the minimum levels of taxation preserve their intended effects. Since CO2-related taxation complements the operation of Directive 2003/87/EC, the market price of the emission allowances should be closely monitored in the periodic review of the Directive, incumbent on the Commission. The minimum levels of general energy consumption taxation should at regular intervals be automatically aligned to take into account the evolution of their real value in order to preserve the current level of rate harmonisation; to reduce the volatility stemming from energy and food prices, this alignment should be made on the basis of the changes in the Union- wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat.
Amendment 65 #
Proposal for a directive
Recital 13
Recital 13
(13) As regards the possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be deleted. In order to give transport firms the opportunity to adapt to the new rules, a transitional period ending in 2023 should be instituted. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted.
Amendment 76 #
Proposal for a directive
Recital 17
Recital 17
(17) Exemption or reductions to the benefit of households and charitable organisations may form part of social measures defined by Member States. The possibility to apply such exemptions or reductions should, for reasons of equal treatment between energy sources, be extended to all energy products used as heating fuel and electricity. In order to ensure that tprevent a correct price signal from being given. In the interests of greater energy efficiency and emission reductions, these exemptions or reductions will no longer be desirable once a transitional period has elapsed. It is desirable that, having given a price signal, Member States should help low-income households or charitable organisations for social reasons. In this way, higheir impact on the internal menergy costs for this tarkget remains limited, such exemptions and reductions should be applied only to non-business activitigroup can be compensated for by means of supplementary social measures.
Amendment 87 #
Proposal for a directive
Recital 19
Recital 19
(19) Directive 2003/96/EC obliges Member States to exempt from taxation fuel used for navigation in Community waters as well as electricity produced on board a craft, including while at berth in a port. Moreover, Member States may extend this favourable tax treatment to inland waterways. In order to set a first incentive for the development and application of this technology, pending the adoption of a more comprehensive framework in the matter, Member State should exempt the use of shore-side electricity by ships while at berth in a port from energy taxation. This exemption should apply both to sea ports and to inland ports during a period long enough in order not to discourage port operators from making the necessary investments but at the same time be time- limited in such a way that its maintenance, in full or in part, is made subject to a new decision in due time.
Amendment 92 #
Proposal for a directive
Recital 21
Recital 21
(21) The general rules introduced by this Directive take account of the specificities of fuels that are biomass or made of biomass complying with the sustainability criteria laid down in Article 17 of Directive 2009/28/EC with regard both to their contribution to the CO2-balance and to their lower energy content per quantitative unit, as compared to some of the competing fossil fuels. For the interim period, it should be ensured that the application of these provisions is made consistent with the general rules introduced by this Directive. Biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC should therefore only benefit from additional tax advantages applied by Member States if they fulfil the sustainability criteria laid down in Article 17 of this Directive. In line with Article 17 of Directive 2009/28/EC, this implies that the tax advantages for biofuels and bioliquids which yield a saving of at least 35% on greenhouse gas emissions may only remain in force until the end of 2016. From 2017, the limit should be raised to 50% and from 2018 onwards to 60%.
Amendment 128 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1
Article 4 – paragraph 3 – subparagraph 1
3. Without prejudice to the exemptions, differentiations and reductions provided for in this Directive, Member States shall ensure that where equal minimum levels of taxation are laid down in Annex I in relation to a given use, equal levels of taxation are fixed for products put to that use. Without prejudice to Article 15(1)(i), for motor fuels referred to in Annex I Table A, this shall apply as from 1 January 20238.
Amendment 138 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 1
Article 4 – paragraph 4 – subparagraph 1
Amendment 143 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 2
Article 4 – paragraph 4 – subparagraph 2
Amendment 151 #
Proposal for a directive
Article 1 – point 6
Article 1 – point 6
Directive 2003/96/EC
Article 7 – paragraph 2 (new)
Article 7 – paragraph 2 (new)
Until 1 January 2023, Member States may differentiate between commercial and non-commercial use of gas oil used as propellant, provided that the Community minimum levels are observed. ‘Commercial gas oil used as propellant’ shall mean gas oil used as propellant for the following purposes: (a) the carriage of goods for one’s own account or for hire or reward by a motor vehicle or vehicle combination intended solely for the carriage by road of goods and having a maximum permissible total laden weight of 7.5 tonnes or more; (b) the carriage of passengers, whether by regular or occasional service, by a motor vehicle of category M2 or category M3, as defined in Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers.”
Amendment 164 #
Proposal for a directive
Article 1 – point 11 – point a – point iii
Article 1 – point 11 – point a – point iii
Directive 2003/96/EC
Article 14 – paragraph 1 – point e
Article 14 – paragraph 1 – point e
(e) until 31 December 20203, electricity directly provided to vessels berthed in seaports or inland ports."
Amendment 178 #
Proposal for a directive
Article 1 – point 13 – point a – point i
Article 1 – point 13 – point a – point i
Directive 2003/96/EC
Article 15 – paragraph 1 – point h
Article 15 – paragraph 1 – point h
(h) until 1 January 2023, energy products used as heating fuel and electricity if used by households and/or by organisations recognised as charitable by the Member State concerned. In the case of such charitable organisations, Member States shall confine the exemption or reduction to use for the purpose of non- business activities. Where mixed use takes place, taxation shall apply in proportion to each type of use. If a use is insignificant, it may be treated as nil;
Amendment 203 #
Proposal for a directive
Article 1 – point 21
Article 1 – point 21
Directive 2003/96/EC
Article 29 – paragraph 1
Article 29 – paragraph 1
Every fivthree years and for the first time by the end of 2015, the Commission shall submit to the Council and the European Parliament a report on the application of this Directive and, where appropriate, a proposal for its modification.
Amendment 207 #
Proposal for a directive
Article 1 – point 21
Article 1 – point 21
Directive 2003/96/EC
Article 29 – paragraph 2
Article 29 – paragraph 2
The report by the Commission shall, inter alia, examine the minimum level of CO2- related taxation, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport and the justification for the exemptions and reductions, including for fuel used for the purpose of air and maritime navigation, laid down in this Directive. The Commission report shall furthermore examine whether, in addition to CO2 emissions, emissions of other harmful gases should also be taken into account with the aim of protecting public health. The report shall take into account the proper functioning of the internal market, the real value of the minimum levels of taxation and the wider objectives of the Treaty.