BETA

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)
2022/05/18
Committee: AGRI
Dossiers: 2021/0213(CNS)
Documents: PDF(213 KB) DOC(175 KB)
Authors: [{'name': 'Martin HLAVÁČEK', 'mepid': 197526}]

Amendments (7)

Amendment 71 #
Proposal for a directive
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.
2022/03/29
Committee: AGRI
Amendment 80 #
Proposal for a directive
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.
2022/03/29
Committee: AGRI
Amendment 83 #
Proposal for a directive
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.
2022/03/29
Committee: AGRI
Amendment 85 #
Proposal for a directive
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 .
2022/03/29
Committee: AGRI
Amendment 90 #
Proposal for a directive
Annex I – table A
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule) Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Petrol 10,75 10,75 Gasoil 10,75 10,75 Kerosene 10,75 10,75 Non-sustainable biofuels 10,75 10,75 Liquefied Petroleum Gas 7,17 10,75 (LPG) Natural gas 7,17 10,75 Non-sustainable biogas 7,17 10,75 Non renewable fuels of 7,17 10,75 non-biological origin Sustainable food and feed Non-certified sustainable 10,75 10,75 food and feed crop biofuels Certified sustainable food 5,38 10,75 crop biofuels S5,38 and feed crop biofuels Certified sustainable food and feed 5,38 10,755,38 and feed crop biogas Sustainable biofuels 5,38 5,38 Sustainable biogas 5,38 5,38 Low-carbon fuels 0,15 5,38 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable 0,15 0,15 biofuels and biogas
2022/03/25
Committee: AGRI
Amendment 95 #
Proposal for a directive
Annex I – table B
Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule) Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Non-sustainable biofuels 0,9 0,9 Liquefied Petroleum Gas 0,6 0,9 (LPG) Natural gas 0,6 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels of 0,6 0,9 non-biological origin Sustainable food and feedNon-certified sustainable 0,9 0,9 food and feed crop biofuels Certified Sustainable food 0,45 0,9 0,45 and feed crop biofuels Certified Sustainable food and feed 0,45 0,945 and feed crop biogas Sustainable biofuels 0,45 0,45 Sustainable biogas 0,45 0,45 Low-carbon fuels 0.,15 0,45 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable 0,15 0,15 biofuels and biogas
2022/03/25
Committee: AGRI
Amendment 100 #
Proposal for a directive
Annex I – table C
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Coal and coke 0,9 0,9 Non-sustainable bioliquids 0,9 0,9 Non-sustainable solid 0,9 0,9 products falling within CN codes 4401 and 4402 Liquefied Petroleum Gas 0,6 0,9 (LPG) Natural gas 0,6 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels ofNon-certified sustainable 0,69 0,9 non-biological origin food and feed crop biofuels Certified Sustainable food and feed 0,45 0,9 45 and feed crop bioliquids Certified Sustainable food and feed 0,45 0,9 45 and feed crop biogas Sustainable bioliquids 0,45 0,45 Sustainable biogas 0,45 0,45 Sustainable solid products 0,45 0,45 falling within CN codes 4401 and 4402 Low-carbon fuels 0,15 0,45 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable 0,15 0,15 bioliquids, biogas and products falling within CN codes 4401 and 4402
2022/03/25
Committee: AGRI