34 Amendments of Josianne CUTAJAR related to 2021/0213(CNS)
Amendment 31 #
Proposal for a directive
Recital 3
Recital 3
(3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 . Energy taxation can contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and on health. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . The establishment of minimum levels of taxation should not damage intra-EU connectivity. Member States at the periphery, remote regions, islands and areas that are not able to rely on suitable alternative modes of transport for natural or infrastructural reasons depend on aviation and maritime transport and should not be disproportionately affected. New taxes on aviation and maritime fuels that would not take into account these specificities would penalise citizens living and businesses operating in these areas and, to a larger extent, would prove detrimental to the economic, social and territorial cohesion of the Union. __________________ 28COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.
Amendment 40 #
Proposal for a directive
Recital 3
Recital 3
(3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 . Energy taxation can contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and on health. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . The establishment of minimum levels of taxation should not damage intra-EU connectivity. Member States at the periphery, remote regions, islands and areas that are not able to rely on suitable alternative modes of transport for natural or infrastructural reasons depend on aviation and maritime transport and should not be disproportionately affected. New taxes on aviation and maritime fuels that would not take into account these specificities would penalise citizens living and businesses operating in these areas and, to a larger extent, would prove detrimental to the economic, social and territorial cohesion of the Union. _________________ 28 COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.
Amendment 53 #
Proposal for a directive
Recital 13
Recital 13
(13) As a general principle, Member States should apply to energy products and electricity levels of taxation not less than the minimum levels of taxation as set out by the Directive, maintaining the level playing field between Member States whilst safeguarding the competitiveness of the EU economy. Member States should be permitted to comply with the Union minimum taxation levels by taking into account the total charge levied in respect of all indirect taxes which they have chosen to apply (excluding VAT), as long as this does not negatively affect the level playing field between Member States.
Amendment 64 #
Proposal for a directive
Recital 21
Recital 21
(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation, except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternatives. The same is true of shipping, which is one of the most energy-efficient modes of transport, and key to ensuring European connectivity. Short-sea shipping within the EU is especially important in maintaining links between islands and remote regions and the European mainland.
Amendment 71 #
Proposal for a directive
Recital 22 a (new)
Recital 22 a (new)
(22 a) Given the international character of shipping, a global market-based measure would be the most suitable and effective option. The European Union should therefore further increase the pressure on the International Maritime Organization (IMO) to make progress on the development of such a global market- based measure. Overall, EU initiatives addressing emissions from shipping should be compatible with IMO efforts in order to avoid carbon leakage and leakage of business to ports outside Europe. Accordingly, alignment with a market-based measure developed in the IMO should be closely examined as a means of addressing potential negative impacts of this Directive.
Amendment 90 #
Proposal for a directive
Recital 35
Recital 35
(35) Reference should be made to the version presently applicable of the Combined Nomenclature. In order to ensure that the references to Combined Nomenclature (CN) codes in this Directive are updated whenever necessary, and that the minimum rates of taxation reflect prices evolution, the power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of updating the reference to those CN codes, and in respect of updating the minimum tax rates based on yearly variations of the consumer price index. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.
Amendment 92 #
Proposal for a directive
Recital 36
Recital 36
(36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and, the effects of this Directive on the economic, social and territorial cohesion of European Member States and regions that solely rely on aviation and maritime transport as well as the wider relevant objectives of the Treaties.
Amendment 98 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3 a) Insular, peripheral and remote regions had little alternative but to build their economic competitiveness with the support of air transport, enabling and promoting key economic flows and other drivers of economic development enabled by efficient and affordable air services. Improved air connectivity has brought about wider economic benefits, beyond those that benefit the immediate users of air transport networks. Beyond those that could be considered direct economic benefits of aviation, air connectivity between Member States serves as an essential catalyst for economic growth and social welfare. Air linkages that connect central Member States to the insular, peripheral and remote regions continue to make a vital contribution to economic growth.
Amendment 100 #
Proposal for a directive
Recital 3 b (new)
Recital 3 b (new)
(3 b) Until cleaner energy is made available through technological advances, taxpayers are encouraged to consume smartly and use transport that consumes less fossil fuels. However, until more environmentally friendly alternatives are available, the insular, peripheral and remote regions will be at an economic disadvantage compared to the central ones. Insular, peripheral and remote regions should not be discriminated against since in the near future they will not have transport alternatives that are more ecological than air transport. Citizens and businesses on islands and at the periphery should continue to benefit from equivalent connectivity opportunities as their counterparts in more central areas of the Union.
Amendment 101 #
Proposal for a directive
Recital 4
Recital 4
(4) Environmental taxation can be a cost-effective mean for Member States to achieve the targeted reductions of greenhouse gasses. The proper functioning of the internal market requires common rules on that taxation, while preserving Member States' flexibility and sovereignty over tax prerogatives, not least with respect to promoting economic and social development of their insular, peripheral and remote regions.
Amendment 108 #
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1
Article 5 – paragraph 2 – subparagraph 1
Amendment 112 #
Proposal for a directive
Recital 7 a (new)
Recital 7 a (new)
(7 a) For insular regions having no connections by road, train or bridge with the European mainland, and for peripheral and remote regions, especially those with an economy that is highly dependent on tourism, the kerosene tax should be waived for flights to and from such regions, during the first five years, and should then be raised in five equal annual steps in the following five years to reach the levels achieved for all flights at the end of the ten year period. All precautionary steps should be taken to avoid any "détournement de trafic" in kerosene usage.
Amendment 152 #
Proposal for a directive
Recital 35
Recital 35
(35) Reference should be made to the version presently applicable of the Combined Nomenclature. In order to ensure that the references to Combined Nomenclature (CN) codes in this Directive are updated whenever necessary, and that the minimum rates of taxation reflect prices evolution, the power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of updating the reference to those CN codes, and in respect of updating the minimum tax rates based on yearly variations of the consumer price index. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.
Amendment 155 #
Proposal for a directive
Recital 36
Recital 36
(36) Every fivthree years and for the first time fivthree years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and, the effects of this Directive on the economic, social and territorial cohesion of Member States and regions that solely rely on aviation and maritime transport as well as the wider relevant objectives of the Treaties.
Amendment 184 #
Proposal for a directive
Article 29 – paragraph 2
Article 29 – paragraph 2
2. The power to adopt the delegated acts referred to in Article 2(8) and Article 5(2) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.
Amendment 186 #
Proposal for a directive
Article 29 – paragraph 3
Article 29 – paragraph 3
3. The delegation of power referred to in Article 2(8) and Article 5(2) may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
Amendment 189 #
Proposal for a directive
Article 29 – paragraph 6
Article 29 – paragraph 6
6. A delegated act adopted pursuant to Article 2(8) and Article 5(2) shall enter into force only if no objection has been expressed by the Council within a period of two months of notification of that act to the Council or if, before the expiry of that period, the Council have informed the Commission that it will not object. That period shall be extended by two months at the initiative of the Council.
Amendment 193 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every fivthree years and for the first time fivthree years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive.
Amendment 194 #
Proposal for a directive
Article 31 – paragraph 1 a (new)
Article 31 – paragraph 1 a (new)
Before the entry into force of this Directive, the Commission shall carry out an impact assessment, in close cooperation with relevant stakeholders, on the basis of real data. If the impact assessment finds that there is a risk of a negative impact, the Commission shall by then propose measures to prevent such negative effects and to ensure the effectiveness of the Directive.
Amendment 196 #
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 2
Article 5 – paragraph 2 – subparagraph 2
Amendment 196 #
Proposal for a directive
Article 31 – paragraph 2
Article 31 – paragraph 2
The report by the Commission shall, inter alia, examine the minimum levels of 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, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and, the effects of this Directive on the economic, social and territorial cohesion of European Member States and regions that solely rely on aviation and maritime transport as well as the relevant wider objectives of the Treaties.
Amendment 196 #
Proposal for a directive
Recital 36
Recital 36
(36) Every fivthree years and for the first time fivthree years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and, the impact of this Directive on air connectivity and the economic and social welfare of insular, peripheral and remote regions as well as the wider relevant objectives of the Treaties.
Amendment 236 #
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1
Article 5 – paragraph 2 – subparagraph 1
Amendment 242 #
Proposal for a directive
Article 7 a (new)
Article 7 a (new)
Amendment 331 #
Proposal for a directive
Article 29 – paragraph 2
Article 29 – paragraph 2
2. The power to adopt the delegated acts referred to in Article 2(8) and Article 5(2) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.
Amendment 334 #
Proposal for a directive
Article 29 – paragraph 3
Article 29 – paragraph 3
3. The delegation of power referred to in Article 2(8) and Article 5(2) may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
Amendment 336 #
Proposal for a directive
Article 29 – paragraph 6
Article 29 – paragraph 6
6. A delegated act adopted pursuant to Article 2(8) and Article 5(2) shall enter into force only if no objection has been expressed by the Council within a period of two months of notification of that act to the Council or if, before the expiry of that period, the Council have informed the Commission that it will not object. That period shall be extended by two months at the initiative of the Council.
Amendment 345 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every fivthree years and for the first time fivthree years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive.
Amendment 348 #
Proposal for a directive
Article 31 – paragraph 2
Article 31 – paragraph 2
The report by the Commission shall, inter alia, examine the minimum levels of 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, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and, the effects of this Directive on the economic, social and territorial cohesion of Member States and regions that solely rely on aviation and maritime transport as well as the relevant wider objectives of the Treaties.
Amendment 369 #
Proposal for a directive
Article 29 – paragraph 2
Article 29 – paragraph 2
2. The power to adopt the delegated acts referred to in Article 2(8) and Article 5(2) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.
Amendment 372 #
Proposal for a directive
Article 29 – paragraph 3
Article 29 – paragraph 3
3. The delegation of power referred to in Article 2(8) and Article 5(2) may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
Amendment 374 #
Proposal for a directive
Article 29 – paragraph 6
Article 29 – paragraph 6
Amendment 378 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every fivthree years and for the first time fivthree years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive.
Amendment 384 #
Proposal for a directive
Article 31 – paragraph 2
Article 31 – paragraph 2
The report by the Commission shall, inter alia, examine the minimum levels of 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, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and, the impact of this directive on air connectivity and the economic and social welfare of insular, peripheral and remote regions as well as the relevant wider objectives of the Treaties.