12 Amendments of Gunnar BECK related to 2021/0213(CNS)
Amendment 114 #
Proposal for a directive
Recital 8
Recital 8
Amendment 115 #
Proposal for a directive
Recital 11
Recital 11
(11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates. The minimum levels of energy taxation should be automatically aMember States should not be obligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore 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 Eurostatto replicate the relations between the different ranks.
Amendment 132 #
Proposal for a directive
Recital 19
Recital 19
(19) The need to pursue the objectives of the Directive requires that no distinction is made between commercial andMember States may need to differentiate between commercial and non- commercial diesel. Member States should have the option to use that possibility to reduce the gap between the taxation of non-commercial diegas oil useld as well aspropellant and petrol. It should be possible to treat business use and non-business use for heating fuels and electricityof energy products and electricity differently for tax purposes.
Amendment 211 #
Proposal for a directive
Article 2 – paragraph 5 – point b
Article 2 – paragraph 5 – point b
b) ‘low-carbon fuels’ shall mean low- carbon hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogen, as well as any fossil-based fuels, which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to Article 10 of Regulation (EU) 2020/852 of the European Parliament and of the Council36 and Annex I to Delegated Regulation (EU) […]/[…]37 . ‘Recycled Carbon Fuels’, as defined by Article 2(35) of Directive (EU) 2018/2001, shall be included in this category. _________________ 36 Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13) 37 Commission Delegated Regulation (EU) […]/[...] supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, C/2021/2800 final (OJ […], p.[…]). ‘Recycled Carbon Fuels’, as defined by Article 2(35) of Directive (EU) 2018/2001, shall be included in this category.
Amendment 213 #
Proposal for a directive
Article 2 – paragraph 7
Article 2 – paragraph 7
7. For the purposes of paragraph 1, points (a), (b), (d), (e), (g), (h), (k), (m), (n) and (o) of this Article, and of Article 21(1), points (a), (b), (h), (i), (l), (m) and (n), products destined for supply shall be considered to be intended for use as heating fuel or motor fuel when the supplier is aware, or should reasonably be aware, that the recipient intends to use the products as heating fuel or motor fuel. Products referred to in paragraph 1, point (a) of this Article and Article 21(1), point (a) shall not be considered to be intended for use as heating fuel or motor fuel if they are supplied to a producer of goods referred to in paragraph 1, point (n) of this Article and Article 21(1), point (n).
Amendment 225 #
Proposal for a directive
Article 4 – paragraph 2 a (new)
Article 4 – paragraph 2 a (new)
Amendment 229 #
Proposal for a directive
Article 5 – paragraph 2
Article 5 – paragraph 2
Amendment 235 #
Proposal for a directive
Article 5 – paragraph 2 – introductory part
Article 5 – paragraph 2 – introductory part
2. The minimum levels of taxation laid down in this Directive shall be adapted every 5 years starting from 1 January 2024 to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The minimum levels shall be adapted automatically, by increasing or decreasing the base amount in euro by the percentage change in that index average over the last 5 preceding calendar years.
Amendment 253 #
Proposal for a directive
Article 13 – paragraph 1 a (new)
Article 13 – paragraph 1 a (new)
1 a. Member States shall exempt from taxation under fiscal control energy products and electricity used for high efficiency cogeneration, as defined in Article 2, point (34), of Directive 2012/27/EU.
Amendment 257 #
Proposal for a directive
Article 13 – paragraph 2 a (new)
Article 13 – paragraph 2 a (new)
2 a. A minimum rate of zero shall apply to sustainable biofuels and biogas, low-carbon fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas, and electricity over that transitional period of ten years.
Amendment 330 #
Proposal for a directive
Article 17 – paragraph 1 – point a
Article 17 – paragraph 1 – point a
(a) reductions in the level of taxation, which shall not go below the minima as set out in Table C and D of Annex I, to energy products and electricity used for combined heat and power generation, without prejudice to Article 13; For the purposes of point (a), the minimum levels of taxation as set out in Tables C and D of Annex I may go down to zero;
Amendment 347 #
Proposal for a directive
Article 17 – paragraph 1 – point d a (new)
Article 17 – paragraph 1 – point d a (new)
(d a) reductions in the level of taxation, which shall not go below the minima as set out in Table C and D of Annex I, to energy products used in business applications, in areas without a natural gas grid