28 Amendments of Elisabetta GUALMINI related to 2021/0213(CNS)
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 126 #
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. Conversion, in that context, 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 129 #
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. In this context, the Commission should develop and adopt a delegated act to supplement this Directive by a common certification framework identifying the origin of the electricity consumed.
Amendment 159 #
Proposal for a directive
Recital 23 a (new)
Recital 23 a (new)
(23 a) Before including fisheries in the taxation of energy products, a comprehensive impact assessment should be carried out, including on the socioeconomic impact on fisheries and coastal communities.
Amendment 174 #
Proposal for a directive
Recital 27
Recital 27
(27) Targeted reductions in the tax level in the short and medium term may prove necessary to incentivise the achievement of environmental protection objectives and improvements in energy efficiency of the Union productive sector.
Amendment 176 #
Proposal for a directive
Recital 27 a (new)
Recital 27 a (new)
Amendment 184 #
Proposal for a directive
Recital 28 a (new)
Recital 28 a (new)
(28 a) Energy is essential and access to energy services is a basic social right. Households regarded as vulnerable are more often affected by energy poverty as defined in the Directive of the European Parliament and of the Council on energy efficiency (recast) and need special attention. 'Energy poverty' means a household’s inability, linked to non- affordability, to meet its basic energy supply needs and lack of access to essential energy services such as to guarantee basic levels of comfort and health, a decent standard of living, including adequate heating and cooling, lighting, and energy to power appliances, in the relevant national context, existing social policy and other relevant policies, as a result of insufficient disposable income.
Amendment 190 #
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 191 #
(29 a) The implementation of the Directive could have socio-economic consequences as well as a diverse impact on income classes and Member States. In that regard, a Social Monitor is established by this Directive to assess the implementation of the Directive and its impact in different Member States, regions and income classes. The Social Monitor should distribute reporting obligations to both the Commission and Member States. While the Commission should provide a holistic overview, also with regard to the evolution of energy prices, Member States should describe the social measures taken to ease the potential socio-economic consequences of the implementation of this Directive. If according to the assessments of the Social Monitor no significant progress is made to ease the potential socio-economic consequences on households recognised as vulnerable, Member States should have the possibility to prolong the transition period for those households.
Amendment 193 #
Proposal for a directive
Recital 35 a (new)
Recital 35 a (new)
(35 a) Delegated acts should be in line with and contribute to the objectives of the European Green Deal. In that regard, delegated acts should not change the minimum levels of taxation that could undermine the achievement of energy and climate targets, including sector specific targets referred to in the Renewable Energy Directive, as well as of the objective to achieve climate neutrality by 2050 at the latest. Nor should the resulting change to the minimum level of taxation be equal to zero, unless meant for specific purposes specified in this Directive, such as for the promotion of renewable energy or for protection of consumers, in particular vulnerable households. Any change should be duly justified and supported by scientific analysis and assessments of its impact on the aformentioned energy and climate targets.
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 198 #
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 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 216 #
Proposal for a directive
Article 3 – paragraph 1 – point b – indent 2 – paragraph 1
Article 3 – paragraph 1 – point b – indent 2 – paragraph 1
An energy product has a dual use when it is used both as heating fuel and for purposes other than as motor fuel and heating fuel. The use of energy products for chemical reduction and in electrolytic and metallurgical processes,and mineralogical processes, including also various hydrogen production methods, such as methane pyrolysis or carbon capture, storage and utilisation when energy products are used directly in or to provide a direct energy input to the process, or their consumption is connected to the process, shall be regarded as dual use,
Amendment 237 #
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1
Article 5 – paragraph 2 – subparagraph 1
The Commission is empowered to adopt delegated acts in accordance with Article 29 to amend the minimum levels of taxation as referred to in the first subparagraph. Changes to the minimum levels of taxation shall be duly justified in view of reaching the objectives of the EU Green Deal, especially the targets sets in the Renewable Energy Directive, Energy Efficiency Directive and the objective to reach climate neutrality by the 2050, at the latest. Changes to the minimum levels of taxation shall not bring any of those minimum levels to 0, unless otherwise specified in this Directive.
Amendment 259 #
Proposal for a directive
Article 13 a (new)
Article 13 a (new)
Article 13 a In addition to the general provisions setout in Directive 92/12/EEC on exempt uses of taxable products, and without prejudice to other Union provisions, Member States shall exempt energy products supplied for use as fuel for a fishing vessel within Union waters and electricity produced on board a fishing vessel, from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse. For the purposes of this Article, ‘fishing vessel’ shall mean any vessel as defined in point (4) of Article 4 of Regulation (EU)1380/2013 of the European Parliament and the Council
Amendment 301 #
Proposal for a directive
Article 16 – paragraph 1 – introductory part
Article 16 – paragraph 1 – introductory part
Without prejudice to other Union provisions, Member States mayshall apply under fiscal control exemptions or reductions in the level of taxation to:
Amendment 305 #
Proposal for a directive
Article 16 – paragraph 1 a (new)
Article 16 – paragraph 1 a (new)
The Commission is empowered to develop and adopt a delegated act to supplement this Directive by establishing a common certification framework identifying the origin of the electricity consumed. The certification shall provide information to consumers on the energy sources of the electricity consumed.Member States shall implement the certification by the end of the transition period. In line of Article 22 of the Energy Efficiency Directive, Member States shall mitigate distributional effects for measures and policies meant for the adequate functioning of the certification system. Once the certification system is implemented, Member States may exempt electricity produced from products specified in Article 16. The Commission shall adopt that delegated act by 1st January 2025.
Amendment 306 #
Proposal for a directive
Article 16 – paragraph 1 – point a a (new)
Article 16 – paragraph 1 – point a a (new)
(a a) - consumers under Power Purchase Agreements (PPAs), energy communities and active consumers whose self-production of electricity derives from products specified in this Article;
Amendment 313 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 5 a (new)
Article 16 – paragraph 1 – point b – indent 5 a (new)
- generated from renewable gases and renewable fuels of non-biological origin;
Amendment 319 #
Proposal for a directive
Article 16 – paragraph 1 – point c
Article 16 – paragraph 1 – point c
(c) electricity produced from combined heat and power generation, provided that cogeneration by the combined generators is high-efficiency cogeneration as defined in Article 2, point (34), of Directive 2012/27/EU. ; as well as energy products and electricity used for high-efficiency cogeneration.
Amendment 346 #
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 fall below the minimum levels set out in Table B of Annex I, for energy products with a market share of less than 1% in that Member State;
Amendment 348 #
Proposal for a directive
Article 17 – paragraph 1 a (new)
Article 17 – paragraph 1 a (new)
After the end of the transition period, if no significant progress is made according to the assessments of the Social Monitor as defined in this Directive, Member States shall continue to exempt households recognised as vulnerable.
Amendment 367 #
Proposal for a directive
Article 26 a (new)
Article 26 a (new)
Article 26 a Reporting obligations of the European Commission - Social monitor Within two years after the adoption of this Directive and every two years thereafter, the Commission shall adopt and make public 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 therein. The Report shall include all relevant facts and figures covering energy price developments, as well as an assessment of the effects of the implementation of the revised Directive on those prices, with special emphasis on households recognised as vulnerable 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, targeted reductions and exemptions. This shall specifically apply to justified cases related to households recognised as vulnerable to prevent severe price jumps that may occur after the end of the transitional period. The Commission in cooperation with Member States shall identify and report on the number of households recognised as vulnerable as well as those suffering from energy poverty as defined in the directive of the European Parliament and of the Council on energy efficiency (recast).
Amendment 368 #
Proposal for a directive
Article 26 b (new)
Article 26 b (new)
Article 26 b Reporting obligations for the Member States - Social monitor By 2025 or two years after the entry into force of this Directive, and every two years thereafter, Member States shall report to the Commission on the implementation of social measures directly or indirectly linked to the effects of this Directive. Such a report shall include at least: a) the ratio comparing the actual amount of increased revenues passed to Member States’ national budget as a result of revised energy taxation to the amount of resources used on social measures tackling direct or indirect effects linked to this directive; b) energy price developments and relevant data available covering or mapping impacted households per region, per household, and per income group; c) a detailed mapping of social instruments and measures implemented in the Member States tackling the socio- economic consequences linked to the application of this revision.
Amendment 373 #
Proposal for a directive
Article 29 – paragraph 4
Article 29 – paragraph 4
4. Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making44 . Before adopting the delegated act, the Commission shall inform the European Parliament of the composition of the experts’ committee, the state of play and the result of the consultation process with the experts. _________________ 44 OJ L 123, 12.5.2016, p. 1.
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.