31 Amendments of Andris AMERIKS related to 2021/0213(CNS)
Amendment 66 #
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 wish to introduce or retain different types of taxation on energy products and electricity. To that end, 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 67 #
Proposal for a directive
Recital 13 a (new)
Recital 13 a (new)
(13a) The time-limited tax exemption for sustainable fuels is crucial to stimulate their uptake and use in the maritime sector. Since most of these fuels are still in early stages of development, more than ten years will be needed to make them become broadly available at scale. Accordingly, a potential extension of the tax exemption should be considered as part of a mid-term review in 2026 or 2027.
Amendment 77 #
Proposal for a directive
Recital 18
Recital 18
(18) Energy products used as a motor fuel for certain industrial and commercial 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. This is especially important for electricity provided to vessels at berth (OPS). 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. Member States should also permanently exempt electricity provided to vessels at berth.
Amendment 92 #
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 99 #
Proposal for a directive
Recital 22 a (new)
Recital 22 a (new)
(22a) 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 101 #
Proposal for a directive
Recital 22 b (new)
Recital 22 b (new)
(22b) The Energy Taxation Directive (XXXX-XXX) should help promote the deployment and use of shore side electricity (SSE) in line with requirements set out in the proposal for a Regulation XXXX-XXX (Alternative Fuels Infrastructure Regulation), and the proposal for Regulation XXXX-XXX (FuelEU Maritime) by giving a permanent tax exemption at the Union level. This would be a cost effective mean to boost the uptake of shore side electricity (SSE). An exemption at EU-level would create a level playing field in the maritime sector, especially between ports in the Member States.
Amendment 103 #
Proposal for a directive
Recital 23
Recital 23
(23) FAccording to the polluter pays principle, fuel used for waterborne navigation, including fishing, should also be taxed, and the. When doing so, the international character of shipping and the size of the vessel bunkers, making it possible for shipping to bunker big quantities outside the European Union, should be taken into account. 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 over time. 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 yearsat least ten years. The direct supply of electricity to vessels at berth should be permanently exempt from taxation across the Union. 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 113 #
Proposal for a directive
Recital 24
Recital 24
(24) ForThe taxation of extra-EU air navigation, without prejudice to international obligations, and for extra-EU waterborne navigation, including fishing, Member Statshould be reviewed in line with the progress may exempt or apply the same levels of intra-EU taxation, according to the type of activityde on the availability and use on alternative fuels as well as in the development of a global market-based measure in the IMO.
Amendment 116 #
Proposal for a directive
Recital 24 a (new)
Recital 24 a (new)
(24a) Evasive port calls at, and bunkering in, ports outside the EU could seriously jeopardise the effectiveness of this Directive, as it would not reduce total shipping emissions nor generate tax revenues for Member States. It could even increase overall emissions, in particular when evasion leads to longer voyages. Before the entry into force of this Directive, the Commission should carry out an impact assessment, in close cooperation with the relevant stakeholders, based on real data, of the possible impacts of introducing taxation on marine fuels used for waterborne navigation in the EU on the effective reductions of shipping emissions and the application of the polluter pays principle. This should be done by calculating the possible impact on ship calls in the EU, the EU bunker market and the business of the main EU bunkering ports and possible rerouting of maritime traffic to avoid the taxation of bunkers. Such a dedicated impact assessment is a precondition for this Directive to be implemented as intended. If the impact assessment finds that there is indeed a risk of a negative impact on the maritime sector and ports, without a positive impact on reducing emissions from shipping, the Commission should propose measures to prevent such negative effects and to ensure the effectiveness of this Directive. Furthermore, a gathered impact assessment investigating the effect of all Fit for 55proposals that address and/or affect the maritime sector and ports on emissions reductions and competitiveness should also be carried out.
Amendment 184 #
Proposal for a directive
Article 4 – paragraph 2 a (new)
Article 4 – paragraph 2 a (new)
2a. For the purpose of this Directive, the consumption for energy products supplied for use as fuel to vessels shall only include the share of total fuels bunkered which is used during voyages falling under the scope of Articles 15 and 21.
Amendment 203 #
Proposal for a directive
Article 7 – paragraph 2
Article 7 – paragraph 2
Amendment 221 #
Proposal for a directive
Article 10 – paragraph 1
Article 10 – paragraph 1
As from 1 January 2023 , the minimum levels of taxation applicable to electricity shall be fixed as set out in Table D of Annex I with the exception of electricity used directly for charging electric vessels as set out in Article 15.
Amendment 242 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 1
Article 15 – paragraph 1 – subparagraph 1
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 transportOver a transitional period of ten years, minimum rates of zero shall apply to sustainable biofuels and biogas, low- carbon-fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas and electricity. An extension of the exemption shall be considered as part of a mid-term review in [2026/2027].
Amendment 243 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 1 a (new)
Article 15 – paragraph 1 – subparagraph 1 a (new)
For the purposes of this Article, ‘intra-EU waterborne navigation’ shall mean the fuel consumed during navigation between two ports located in the Union, including domestic navigation.
Amendment 244 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 1 b (new)
Article 15 – paragraph 1 – subparagraph 1 b (new)
For the purposes of Articles 15 and 22, ‘passenger ship’ means a ship that carries more than 12 passengers, including but not limited to cruise ships, high speed passenger crafts, and ships with facilities to enable road or rail vehicles to roll on and roll off the vessel.
Amendment 245 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 1 c (new)
Article 15 – paragraph 1 – subparagraph 1 c (new)
For the purposes of this Article, ‘freight transport’ shall mean a scheduled or non- scheduled service performed by vessel carrying revenue loads other than revenue passengers, excluding voyages carrying one or more revenue passengers and voyages listed in published timetables as open to passengers.
Amendment 246 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2
Article 15 – paragraph 1 – subparagraph 2
Amendment 248 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3
Article 15 – paragraph 1 – subparagraph 3
Amendment 252 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 4
Article 15 – paragraph 1 – subparagraph 4
Amendment 254 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 5
Article 15 – paragraph 1 – subparagraph 5
Amendment 255 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 6
Article 15 – paragraph 1 – subparagraph 6
Amendment 258 #
Proposal for a directive
Article 15 – paragraph 2
Article 15 – paragraph 2
Amendment 260 #
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 marine fuels asset out in Annex 1, Table A.
Amendment 263 #
Proposal for a directive
Article 15 – paragraph 5
Article 15 – paragraph 5
5. Member States may apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in portElectricity directly supplied to vessels berthed in ports shall be fully and permanently exempted from taxation in all Member States.
Amendment 323 #
Proposal for a directive
Article 21 – paragraph 2 a (new)
Article 21 – paragraph 2 a (new)
Amendment 324 #
Proposal for a directive
Article 22 – paragraph 2 a (new)
Article 22 – paragraph 2 a (new)
2a. For the purpose of applying Article 15(1), taxation as set out in Tables B and D of Annex I applied to energy products supplied for use as fuel to vessels shall be levied on a share[10%] of total fuels bunkered reflecting the share of fuels used for intra-EU waterborne navigation. The Commission shall establish the exact share to be subject to taxation for the different types of maritime transport through an implementing act. This calculation shall rely on average fuel consumption for intra-EU voyages, as per Regulation 2015/757, and reported in THETIS-MRV.
Amendment 337 #
Proposal for a directive
Article 30 – paragraph 2 a (new)
Article 30 – paragraph 2 a (new)
2 a. In order to ensure uniform conditions for the implementation of this Directive, implementing powers should be conferred on the Commission in order to develop a robust and harmonised approach to, and application of, the taxation of marine fuels used in intra-EU waterborne navigation. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council. When establishing by means of implementing acts the relevant tax regime, the Commission should take into account the views of maritime stakeholder and relevant national authorities in Union Member States in order to ensure a level playing field and the competitiveness of the EU maritime sector, whilst minimising administrative burden.
Amendment 339 #
Proposal for a directive
Article 31 – paragraph -1 (new)
Article 31 – paragraph -1 (new)
Before the entry into force of this Directive, the Commission shall carry out a impact assessment, in close cooperation with the relevant stakeholders, based on real data, of the possible impacts and risk of tankering and evasion to ports outside the EU. If the impact assessment finds that there is indeed a risk of a negative impact on the maritime sector and ports, without a corresponding positive contribution to lower shipping emissions and the Green Deal ambitions/without an impact on the use of conventional fuel by shipping, the entry into force of Article 15 of this Directive shall be delayed until 2026 The Commission shall by then propose measures to prevent such negative effects and to ensure the effectiveness of the Directive. Alignment with a market-based measure developed in the IMO shall be closely examined as a means of addressing potential negative impacts of the Directive.
Amendment 340 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every five years and for the first time five years after 1 Januaryin 2023,6 the Commission shall submit to the Council a report on the application of this Directive.
Amendment 347 #
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, consider potential extensions of taxation exemptions provided to low- carbon fuels in light of the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport and the justifapplication ofor the exemptions for electricity outlined in Article 15, 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, including the impact of this Directive on carbon leakage and competitiveness through evasive action, the real value of the minimum levels of taxation and the relevant wider objectives of the Treaties.
Amendment 351 #
Proposal for a directive
Article 33 – subparagraph 2 a (new)
Article 33 – subparagraph 2 a (new)
Article 15 shall apply from ... [date to be inserted].