22 Amendments of Olivier CHASTEL related to 2021/0213(CNS)
Amendment 102 #
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. To that end, this Directive should foster energy efficiency in a technology neutral manner, while CO2price signals should be given by the EU Emissions Trading System.
Amendment 127 #
Proposal for a directive
Recital 17 a (new)
Recital 17 a (new)
(17 a) Energy taxation should only apply to final consumption, and neither energy use within the energy value chain nor any form of conversion or storage should be taxed. That principle should apply to all forms of energy-conversion processes and to energy products and electricity used for the transport and storage of energy products and electricity. In that context, conversion should be understood as the process of converting one form of energy into another, such as using natural gas to generate electricity or producing hydrogen from electricity or natural gas.
Amendment 131 #
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 electricity. of energy products and electricity differently for tax purposes.
Amendment 140 #
Proposal for a directive
Recital 20 a (new)
Recital 20 a (new)
(20 a) In order to ensure connectivity, air and water navigation remain important sectors. However, in order to remain competitive internationally and create a level playing field, an international approach to energy taxation should be considered.
Amendment 141 #
Proposal for a directive
Recital 20 a (new)
Recital 20 a (new)
(20 a) In order to maintain the level playing field and prevent both business and carbon leakage, the amount of fuel used for navigation within Union waters will be taxed rather than the amount of heavy oil bunkered in Union ports.
Amendment 155 #
Proposal for a directive
Recital 23
Recital 23
(23) Fuel used for waterborne navigation, including fishing, should also be taxed, and the Member States party to international agreements providing for the exemption of that fuel, have to, by the date of the application of this Directive, ensure they eliminate the incompatibilities. It is necessary to allow for a different level of taxation to be applied to the use of energy products and electricity for intra-EU waterborne regular service navigation, fishing and freight transport and their respective at berth activities. Considering the specificity of those uses, the minimum levels of taxation should be lower than the ones applicable to general motor fuel use. In order to provide an incentive to the use of sustainable alternative fuels and electricity, such fuels and electricity should be exempted from taxation for ten years. Energy products and electricity used for the remaining intra- EU waterborne navigation should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.
Amendment 171 #
Proposal for a directive
Recital 26
Recital 26
(26) In particular, highly efficient combined heat and power generation and, in order to promote the use of alternative energy sources, renewable forms of energy may qualify for preferential treatment. It is desirable to establish a Union framework to allow Member States to exempt or reduce excise duties so as to promote biofuels, thereby contributing to the better functioning of the internal market and affording Member States and economic operators a sufficient degree of legal certainty. Distortions of competition should be limited and the incentive of a reduction in the basic costs for producers and distributors of biofuels should be maintained through, inter alia, the adjustments by Member States taking into account changes in raw material prices.
Amendment 178 #
Proposal for a directive
Recital 28
Recital 28
(28) Targeted exemptions or 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 recognised as lower and middle income by Member States.
Amendment 179 #
Proposal for a directive
Recital 28
Recital 28
(28) TargetedCertain exemptions or reductions in the tax level may prove necessary to tackle the social imp; notably because of the lactk of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable householda stronger harmonisation at the Union level, because of the risks of a loss of international competitiveness or because of social or environmental considerations.
Amendment 181 #
Proposal for a directive
Recital 28
Recital 28
(28) Targeted reductions in the tax level may prove necessary to tackle the social or sectoral impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households or strategic sectors. The agricultural sector, and particularly food production, merit specific treatment as the value of energy products used in agriculture, forestry and horticulture represents a significant share of agricultural costs.
Amendment 183 #
Proposal for a directive
Recital 28 a (new)
Recital 28 a (new)
(28 a) The implementation of this Directive could have socio-economic consequences as well as a diverse impact on income classes and Member States. In this regard, a Social Monitor should be established by this Directive to assess the implementation of the Directive and its impact in the different Member States, regions and income classes. The Social Monitor would assign reporting obligations to both the Commission and Member States. The Commission should provide a holistic overview regarding the evolution of energy prices as well as technological and market maturity of alternative energy carriers. Member States should describe the social measures taken to ease the potential socio-economic consequences of the implementation of this Directive. Member States might as well put a special emphasis on the state of technological and market maturity of alternative energy carriers through complementary assessment, and the Commission should take into account assessments by Member States that demonstrate that cleaner alternatives are not readily available on the market and are not expected to be available in the short term. According to the assessments of the Social Monitor, if no significant progress is made to mitigate socio- economic impacts on lower and middle income households, Member States could prolong the transition period for households recognised as lower and middle income ones by Member States.
Amendment 199 #
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 and to the European Parliament 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 wider relevant objectives of the Treaties.
Amendment 274 #
Proposal for a directive
Article 14 – paragraph 2 – introductory part
Article 14 – paragraph 2 – introductory part
2. Energy products supplied for use as fuel to aircrafts and electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of cargo-only flights shall be exempted for all cases when they are covered by existing aviation ETS.
Amendment 283 #
Proposal for a directive
Article 14 – paragraph 5 a (new)
Article 14 – paragraph 5 a (new)
5 a. The revenues generated shall be earmarked by the Member States and used to support projects and investments in the aviation sector. The eligible projects and investments should focus on energy efficiency, energy transition, sustainable and circular airports, innovative technologies and the deployment of alternative fuels infrastructure, supporting the decarbonisation of the sector.
Amendment 286 #
Proposal for a directive
Article 15 – paragraph 1 – introductory part
Article 15 – paragraph 1 – introductory part
1. Without prejudice to Article 5, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables B and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport. The Commission shall establish by means of a delegated act a calculation mechanism to tax the amount of fuel consumed within EU-waters, based on MRV reporting.1a _________________ 1a Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport, and amending directive 2009/16/EC.
Amendment 298 #
Proposal for a directive
Article 15 – paragraph 5 a (new)
Article 15 – paragraph 5 a (new)
5 a. The revenues related to inland waterway transport shall be used to set up a dedicated EU inland waterway fund. The eligible projects and investments shall focus on ship retrofitting and renewal in order to improve the energy efficiency of ships and support investments in innovative and energy-saving technologies as well as port infrastructure, such as the deployment of alternative fuels, supporting the decarbonisation of the sector.
Amendment 299 #
Proposal for a directive
Article 15 – paragraph 5 a (new)
Article 15 – paragraph 5 a (new)
5 a. The revenues related to maritime transport shall be earmarked by the Member States and used to support projects and investments in the maritime sector. The eligible projects and investments shall focus on energy efficiency, energy transition, sustainable and circular ports, innovative technologies and the deployment of alternative fuels infrastructure, supporting the decarbonisation of the sector.
Amendment 308 #
Proposal for a directive
Article 16 – paragraph 1 – point b – introductory part
Article 16 – paragraph 1 – point b – introductory part
(b) electricity and electricity generated by renewable hydrogene:
Amendment 366 #
Proposal for a directive
Article 26 a (new)
Article 26 a (new)
Article 26 a Reporting obligations of the Commission - Social monitor By … [two years after the date of entry into force of this Directive] and every two years thereafter, the Commission shall adopt and make publicly available a report providing detailed assessments of the situation of energy prices in Member States and on the EU market and of the effects of this Directive thereon. That Report shall include all relevant facts and figures covering energy prices developments, as well as an assessment of the effects of the implementation of this Directive on those prices, with special emphasis on households living in the condition of energy poverty as defined in this Directive. The Commission shall in this respect take into consideration the different starting positions of Member States and assess possible extensions of the transitional period and exemptions. This shall specifically apply to justified cases related to households living in the condition of energy poverty to prevent inadequate price jumps that may occur after the end of the transitional period. The Commission in cooperation with Member States shall use the criteria set out in this Directive to identify and report on the number of households that are living in energy poverty.
Amendment 377 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council and the European Parliament a report on the application of this Directive.
Amendment 381 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council and to the European Parliament a report on the application of this Directive.
Amendment 385 #
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, the overall competitiveness of our industries, 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 relevant wider objectives of the Treaties.