Activities of Franc BOGOVIČ related to 2021/0213(CNS)
Shadow opinions (1)
OPINION on the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)
Amendments (7)
Amendment 71 #
Proposal for a directive
Article 15 a (new)
Article 15 a (new)
Article 15 a Member States may apply a level of taxation down to zero to energy products and electricity used for agricultural, horticultural or aquaculture works, and in forestry.
Amendment 80 #
Proposal for a directive
Article 16 – title
Article 16 – title
16 1.Member States may, without prejudice to paragraph 5, apply an exemption or a reduced rate of taxation under fiscal control on the taxable products referred to in Article 2 where such products are made up of, or contain, one or more of the following products:– products falling within CN codes 1507 to 1518;– products falling within CN codes 38249955 and 38249980, 38249985, 38249986, 38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38249993, 38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38260010 and 38260090 for their components produced from biomass;– products falling within CN codes 22072000 and 29051100 which are not of synthetic origin;– products produced from biomass, including products falling within CN codes 4401 and 4402.Member States may also apply a reduced rate of taxation under fiscal control on the taxable products referred to in Article 2 where such products contain water (CN codes 2201 and 28539010).‘Biomass’ shall mean the biodegradable fraction of products, waste and residues from agriculture (including vegetal and animal substances), forestry and related industries, as well as the biodegradable fraction of industrial and municipal waste.2.The exemption or reduction in taxation resulting from the application of the reduced rate laid down in paragraph 1 may not be greater than the amount of taxation payable on the volume of the products referred to in paragraph 1 present in the products eligible for the reduction.The levels of taxation applied by Member States on the products made up of or containing the products referred to in paragraph 1 may be lower than the minimum levels specified in Article 4.3.The exemption or reduction in taxation applied by Member States shall be adjusted to take account of changes in raw material prices to avoid over-compensating for the extra costs involved in the manufacture of the products referred to in paragraph 1.4.Until 31 December 2033, Member States may exempt or continue to exempt products solely or almost solely made up of the products referred to in paragraph 1.5.Should Member States be required by Union law to comply with legally binding obligations to place on their markets a minimum proportion of the products referred to in paragraph 1, paragraphs 1 to 5 shall cease to apply as from the date when such obligations become binding on the Member States.6.Member States shall communicate to the Commission the schedule of tax reductions or exemptions applied in accordance with this Article by 31 December XXX and every 12 months thereafter.7. No later than 31 December XXX, the Commission shall report to the Council on the fiscal, economic, agricultural, energy, industrial and environmental aspects of the reductions granted in accordance with this Article.
Amendment 83 #
Proposal for a directive
Article 17 – paragraph 1 – point d
Article 17 – paragraph 1 – point d
(d) reductions in the level of taxation, which shall not go belgo down the minimao zero as set out in Table C and D of Annex I to energy products used for heating purposes and to electricity, used for agricultural, horticultural or aquaculture works, and in forestry.
Amendment 85 #
Proposal for a directive
Article 27 – paragraph 2 – introductory part
Article 27 – paragraph 2 – introductory part
2. Measures such as tax exemptions, tax reductions, tax differentiation and tax refunds within the meaning of this Directive might constitute State aid and in those cases do not have to be notified to the Commission pursuant to Article 108 (3) of the Treaty on the Functioning of the European Union .
Amendment 90 #
Proposal for a directive
Annex I – table A
Annex I – table A
Amendment 95 #
Proposal for a directive
Annex I – table B
Annex I – table B
Amendment 100 #
Proposal for a directive
Annex I – table C
Annex I – table C