7 Amendments of Andreas GLÜCK related to 2021/0213(CNS)
Amendment 54 #
Proposal for a directive
Recital 10
Recital 10
(10) In the interest of fiscal neutrality, the same minimum levels of taxation should apply for each component of energy taxation, to all energy products put to a given use. Where equal minimum levels of taxation are thus set, Member States should, also for reason of fiscal neutrality, ensure equal levels of national taxation on all products concerned.
Amendment 65 #
Proposal for a directive
Recital 13
Recital 13
Amendment 76 #
Proposal for a directive
Recital 18
Recital 18
(18) Energy products used as a motor fuel for certain purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, notably in the transport sector. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating purposes during the necessary time following the entry into force of this Directive.
Amendment 131 #
Proposal for a directive
Recital 28
Recital 28
(28) Targeted reductions in the tax level may prove necessary to tackle the social impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households based on a long-term plan for a European-wide energy independence strategy.
Amendment 143 #
Proposal for a directive
Recital 29
Recital 29
(29) In view of the financial, economic and environmental effects on each Member State, such as the need of electrificdecarbonisation of the transport sector, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of other exemptions or reduced levels of taxation. For reasons of protection of environment and human health, including the reduction of air pollution, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of specific increased rates. Such authorisation, following a justified request by Member States and on a proposal from the Commission, should be adopted by means of a Council implementing decision in accordance with Article 291 of the TFEU. Such measures should be under regular review.
Amendment 180 #
Proposal for a directive
Article 4 – paragraph 1
Article 4 – paragraph 1
Amendment 220 #
Proposal for a directive
Article 10 – paragraph 1
Article 10 – paragraph 1