11 Amendments of Vera TAX related to 2021/0213(CNS)
Amendment 45 #
Proposal for a directive
Recital 5
Recital 5
(5) Member States should, however, be able to use the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes not necessarily nor specifically or exclusively related to the reduction of greenhouse gases. However, the use of the revenues by the Member States towards the social inclusive green transition should be welcomed.
Amendment 49 #
Proposal for a directive
Recital 8
Recital 8
(8) As a party to the United Nations Framework Convention on Climate Change, the Union has ratified the Paris Agreement . The taxation of energy products and, where appropriate, electricity is one of the instruments available for achieving the Paris Agreement objectives. The sourcing of electricity also needs to be taken into account, to incentivize green sourcing as much as possible.
Amendment 56 #
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. Considering the maritime transport sector, a tax exemption applying to electricity provided for vessels at berth (OPS) should be in place. Efforts need to be undertaken to source this electricity in a sustainable way.
Amendment 58 #
Proposal for a directive
Recital 18 a (new)
Recital 18 a (new)
(18 a) Electrification in the transport sector is key, the EV-infrastructure and underlying electricity network needs to be made fit in line with the Green Deal ambitions. In addition, the sourcing of electricity needs to follow the same aspirations of the transition as envisioned by the Green Deal. Green public transport should form the backbone for the transport transition.
Amendment 109 #
Proposal for a directive
Article 7 – paragraph 1
Article 7 – paragraph 1
As from 1 January 2023 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I. However, electricity used directly for charging waterborne vessels at berth is exempted from taxation (OPS).
Amendment 139 #
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-EUall waterborne regular service navigation, fishing, passengers and freight transport departing Union ports.
Amendment 145 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3
Article 15 – paragraph 1 – subparagraph 3
Amendment 150 #
Proposal for a directive
Article 15 – paragraph 2
Article 15 – paragraph 2
Amendment 154 #
Proposal for a directive
Article 15 – paragraph 4
Article 15 – paragraph 4
4. Electricity produced on board a vessel shall be exempted from taxation unless generated by fossil fuels as set out in Annex 1, Table A.
Amendment 157 #
Proposal for a directive
Article 15 – paragraph 5
Article 15 – paragraph 5
5. Member States mayshall apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports (OPS).
Amendment 197 #
Proposal for a directive
Annex I – Part B – title
Annex I – Part B – title
B Amending rates to:Gas oil 1,2 (01.01.2023) 1,2 (01.01.2033)Heavy fuel oil 1,2 (01.01.2023) 1,2 (01.01.2033)Kerosene 1,2 (01.01.2023) 1,2 (01.01.2033)Non-sustainable biofuels 1,2 (01.01.2023) 1,2 (01.01.2033)Liquefied Petroleum Gas (LPG) 1,2 (01.01.2023) 1,2 (01.01.2033)Natural Gas 1,2 1,2 Non- sustainable biogas 0,9 (01.01.2023)1,2 (01.01.2033)Non renewable fuels of non- biological origin 0,9 (01.01.2023)1,2 (01.01.2033)Sustainable food and feed crop biofuels 0,6 (01.01.2023) 1,2 (01.01.2033)Sustainable food and feed crop biogas 0,6 (01.01.2023) 1,2 (01.01.2033)Sustainable biofuels 0,6 (01.01.2023) 1,2 (01.01.2033)Sustainable biogas 0,6 (01.01.2023) 1,2 (01.01.2033)