12 Amendments of Ivo HRISTOV related to 2021/0213(CNS)
Amendment 14 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3 a) On 31 January 2022, the European Court of Auditors (ECA) of 31 January 2022 published a report entitled ‘Review 01/2022: Energy taxation, carbon pricing and energy subsidies’.
Amendment 19 #
Proposal for a directive
Recital 9
Recital 9
(9) Rules should be laid down to base energy taxation on the energy content of energy products and electricity, coupled with their environmental performances, including their greenhouse gas savings performance. For those purposes, reference should be made to the definitions of Directive 2012/27/EU of the European Parliament and of the Council30 , to Directive (EU) 2018/2001 of the European Parliament and of the Council31 , and to Regulation (EU) 2020/852 of the European Parliament and of the Council32 . Moreover, the list of energy products should be updated to include certain energy products, in order to ensure a unified and standardised treatment of those fuels. _________________ 30 Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC (OJ L 315, 14.11.2012, p. 1). 31 Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (recast) (OJ L 328 21.12.2018, p. 82). 32 Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).
Amendment 22 #
Proposal for a directive
Recital 22 a (new)
Recital 22 a (new)
(22 a) In order to achieve the emission reduction targets set by the Union for 2030 and the climate neutrality objective for 2050 at the latest, it is necessary to reduce GHG emissions in all sectors, moving towards a fiscal framework that penalises fossil fuels and encourages the switch to clean fuels. This urgent change must be made, however, taking into account the availability of alternatives in each of the affected sectors.
Amendment 24 #
Proposal for a directive
Recital 22 b (new)
Recital 22 b (new)
Amendment 27 #
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 34 #
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 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 transportrenewable energy sources in transport, their contribution to reducing emissions 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 35 #
Proposal for a directive
Recital 24
Recital 24
(24) For extra-EU air navigation, without prejudice to international obligations, and for extra-EU waterborne navigation, including fishing, Member States may exempt or apply the same levels of intra-EU taxation, according to the type of activity.
Amendment 44 #
Proposal for a directive
Article 13 a (new)
Article 13 a (new)
Article 13 a In addition to the general provisions set out 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 49 #
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.
Amendment 57 #
Proposal for a directive
Article 16 – paragraph 1 – point e a (new)
Article 16 – paragraph 1 – point e a (new)
(e a) energy products supplied for use as fuel for fishing vessels on inland waterways, and electricity produced on board a fishing vessel; 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 75 #
Proposal for a directive
Article 16 – paragraph 1 – point b – paragraph 1
Article 16 – paragraph 1 – point b – paragraph 1
Member States may also refund to the producer, including active customers, renewable energy self-consumers, renewable energy communities and local energy communities, some or all of the amount of tax paid by the consumer on electricity produced from products specified in this paragraph.
Amendment 89 #
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 transportrenewable energy sources in transport, their contribution to reducing emissions 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.