Activities of Claude GRUFFAT related to 2021/0213(CNS)
Shadow opinions (1)
OPINION on the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)
Amendments (102)
Amendment 12 #
Proposal for a directive
Recital 3
Recital 3
(3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 . Energy taxation canshould contribute to the ambition of the Climate Law, including at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, the achievement of the renewable and energy efficiency targets, as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and, on health, and on biodiversity. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . _________________ 28 COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.
Amendment 16 #
Proposal for a directive
Recital 6
Recital 6
(6) Appreciable differences in the national levels of energy taxation applied by Member States could prove detrimental to the proper functioning of the internal market., as well as to the achievement of the climate and energy goals. The European Court of Auditors also identified that the level of taxation of energy sources does not reflect their greenhouse gas emissions in the Union. In addition, the price of energy products did not reflect the environmental cost of emissions
Amendment 29 #
Proposal for a directive
Recital 27
Recital 27
(27) Temporary targeted reductions in the tax level may prove necessary to incentivise the achievement of environmental protection objectives and improvements in energy efficiency of the Union productive sector. Such reductions should be conditional to the implementation of specific measures by beneficiaries towards achieving circular, zero pollution, highly energy efficient and renewable based operations.
Amendment 32 #
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 whether the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution component of energy products, taking into account the impact of the Emission Trading System on carbon pricing and whether the revised Energy Taxation Directive sufficiently contributes to meaningful carbon pricing inducing behavioural change, the impact on reduction of greenhouse gases taking into account the advice of the European Scientific Advisory Board on Climate Change, 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, biodiversity, and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.
Amendment 38 #
Proposal for a directive
Article 2 – paragraph 4 – introductory part
Article 2 – paragraph 4 – introductory part
4. Taxable products, referred to in paragraphs 1 and 3, produced or derived from biomass are subject under fiscal control to the specific levels of taxation set out for those products in accordance with this Directive, provided that they fulfil either of following criteria:
Amendment 41 #
Proposal for a directive
Article 2 – paragraph 4 – point a a (new)
Article 2 – paragraph 4 – point a a (new)
a a) are not high indirect land-use change-risk products set out in Article 26(2) of that Directive;
Amendment 48 #
Proposal for a directive
Article 2 – paragraph 4 – subparagraph 2
Article 2 – paragraph 4 – subparagraph 2
Amendment 63 #
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1
Article 8 – paragraph 1 – subparagraph 1
Amendment 65 #
Proposal for a directive
Article 8 – paragraph 2 – point a
Article 8 – paragraph 2 – point a
Amendment 74 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 3
Article 16 – paragraph 1 – point b – indent 3
Amendment 77 #
Proposal for a directive
Article 16 – paragraph 1 – point d
Article 16 – paragraph 1 – point d
(d) renewable fuels of non-biological origin, and advanced sustainable biofuels, bioliquids, biogas and advanced sustainable products falling within CN codes 4401 and 4402;
Amendment 87 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every five years and for the first time fivthree 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 92 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2 a) The primary objective of energy taxation is environmental, the shift of consumption and investment patterns. A secondary but important objective is revenue-raising. Seeking other policy objectives through energy taxation might have an adverse impact on its primary and secondary objectives. Although it can have such effect, energy taxation is not a redistributive policy instrument.
Amendment 94 #
Proposal for a directive
Annex I – table A
Annex I – table A
Amendment 96 #
Proposal for a directive
Recital 3
Recital 3
(3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 and legislative proposals stemming therein. Energy taxation canshould contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990,reducing greenhouse gas emissions in line with the European Climate Law, the achievement of the renewable and energy efficiency targets as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity betterthoroughly reflects the impact they have on the environment and on health, health and biodiversity. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . _________________ 28 COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.
Amendment 97 #
Proposal for a directive
Annex I – table B
Annex I – table B
Amendment 99 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3 a) It is essential that the Directive implements the principles stemming from the Union strategy on energy system integration, hence reflecting in its provisions the cascading priority to first promote energy efficiency and savings throughout the economy, subsequently direct renewable electrification and for those applications that cannot be abated by other means, the use of fuels based on sustainable renewables, as well as enhance the use of heat and storage to foster further integration across sectors, thus supporting the energy transition and boosting citizen participation while keeping costs for the Union authorities and the Union citizens affordable.
Amendment 103 #
Proposal for a directive
Annex I – table C
Annex I – table C
Amendment 106 #
Proposal for a directive
Recital 4
Recital 4
(4) Environmental taxation can beis a cost- effective mean for the Union and Member States to become energy independent and achieve the targeted reductions of greenhouse gasses, improve energy savings and energy efficiency, while spurring the uptake of renewable energy source. The proper functioning of the internal market requires common rules on that taxation.
Amendment 107 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4 a) This Directive and the revision of Directive 2003/87/EC have to be better aligned to guarantee effective carbon pricing throughout the Union and across sectors. A minimum carbon price, introduced through this Directive, would complement the reform of the EU Emission Trading System and would help to achieve the Union 2030 climate targets in a cost-efficient way.
Amendment 108 #
Proposal for a directive
Recital 4 b (new)
Recital 4 b (new)
(4 b) The introduction of a minimum carbon price in this Directive would allow the deduction of the carbon price established in the emission trading system for buildings and road transport established pursuant to Chapter IVa of Directive 2003/87/EC to avoid double taxation.
Amendment 111 #
Proposal for a directive
Recital 6
Recital 6
(6) Appreciable differences in the national levels of energy taxation applied by Member States could prove detrimental to the proper functioning of the internal market as well as to the achievement of the climate and energy goals. The European Court of Auditors also identified that the level of taxation of energy sources does not reflect their greenhouse gas emissions in the Union. In addition, the price of energy products does not reflect the environmental cost of emissions.
Amendment 117 #
Proposal for a directive
Recital 12
Recital 12
(12) In order to ensure a smooth implementation of certain provisions relating to some products or uses, a transitional period of application ismay be needed.
Amendment 121 #
Proposal for a directive
Recital 14
Recital 14
(14) Fiscal arrangements made in connection with the implementation of this Union framework for the taxation of energy products and electricity are a matter for each Member State to decide. In this regard, Member States might decide not to increase the overall tax burden if they consider that the implementation of such a principle of tax neutrality could contribute to the restructuring and the modernisation of their tax systems by encouraging behaviour conducive to greater protection of the environment and increased labour use, including by spurring energy efficiency renewable energy uptake, and increased labour use. It is strongly encouraged to design the tax system in such way that the potential regressive nature of the energy taxation directive is minimised and where necessary compensated through a strong progressivity of the tax system, along with redistributive policies.
Amendment 122 #
Proposal for a directive
Recital 14 a (new)
Recital 14 a (new)
(14 a) The average impact of the current proposal on welfare is estimated to be very limited across all Member States. As electricity constitutes a large share of expenditure of lower-income households, the proposed electricity tax rate reductions have substantially progressive impact across the Union-wide distribution and the distribution within all Member States that would need to apply them.
Amendment 123 #
Proposal for a directive
Recital 15
Recital 15
(15) Energy prices are key elements of energy, transport and environment policies in the Union . In the context of high energy prices due to volatility in international fossil fuels markets, recalls that Member States could mitigate the increase in retail prices for vulnerable households and microenterprises by, among other things, reducing taxes and levies in consumers’ energy bills, as foreseen in the Directive (EU) 2019/944 (Electricity Market Directive) and also recalled in the Communication of the Commission of 13 October 2021 on Tackling rising energy prices: a toolbox for action and support.
Amendment 128 #
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, notablyincluding in the transport sector and heating and cooling. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating and cooling purposes during the necessary time following the entry into force of this Directive.
Amendment 136 #
Proposal for a directive
Recital 20 a (new)
Recital 20 a (new)
Amendment 143 #
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 based on an interpretation of the original provisions of the Chicago Convention on Civil Aviation, which in 1944 laid foundation for the International Civil Aviation Organisation. The only explicit restriction to fuel taxation is set out in Article 24 of that Convention and it refers to fuel already present in the tank when landing, in order to avoid double taxation, but it does not refer explicitly to additionally refuelled content. 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 should be taxed. In future revisions of such international aviation agreements, the current loopholes allowing for jet fuel tax exemptions for flights departing from or arriving at Union airports should be eliminated.
Amendment 149 #
Proposal for a directive
Recital 22
Recital 22
(22) In order to ensure a smooth implementation of this Directiveproper internalisation of the real costs of aviation sector, enabling a level-playing field with other transport modes, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights wshould be reached over a transitional period of ten years, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten yearsimplemented immediately, whereas advanced biofuels, RFNBOs and electricity would be subject to a zero minimum rate for ten years , including electricity supplied for stationary functioning and electric taxiing operations on the ground. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. Cargo flights should be subject to the same obligations as other flights, in order not to generate a further distortion of the level- playing field, which would ultimately hinder the objective of a modal shift to rail, also for freight, as introduced by the communication of the Commission of 9 December 2020 on Sustainable and Smart Mobility Strategy.
Amendment 151 #
Proposal for a directive
Recital 22 a (new)
Recital 22 a (new)
(22 a) According to the IPCC Special Report on the Ocean and Cryosphere in a Changing Climate, the global ocean has warmed unabated since 1970 and has taken up more than 90% of the excess heat in the climate system and by absorbing more CO2, the ocean has undergone increasing surface acidification and a loss of oxygen has occurred from the surface to 1000 m. According to data from IMO and FAO, globally, fishing vessels (including inland vessels) consumed 53.9 million tonnes of fuel in 2012, emitting 172.3 million tonnes of CO2, (equivalent to 0.5% of total global CO2 emissions that year), while aquaculture accounted for approximately 0.45% of global greenhouse gas emissions in 2013.
Amendment 156 #
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. Particularly for cargo ships, the taxation levels should provide incentives for the uptake of technological innovation enabling the assistance of wind power in order to significantly improve the energy performance of vessels. In order to provide an incentive to the use of sustainable alternative fuels and electricity, including full electrification at berth, 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 158 #
Proposal for a directive
Recital 23 a (new)
Recital 23 a (new)
(23 a) Fuel subsidies perform poorly in terms of increasing incomes for fishers, and "fossil fuel subsidies represent an obstacle in reaching climate goals because they hinder the green energy transition", according to the conclusions in the ECA review 01/2022 on Energy taxation, carbon pricing and energy subsidies.
Amendment 164 #
Proposal for a directive
Recital 24
Recital 24
(24) For extra-EU air navigation, without prejudice to current international obligations which should be consequently reviewed, 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 165 #
Proposal for a directive
Recital 24 a (new)
Recital 24 a (new)
(24 a) Ending fuel tax exemptions in the fisheries sector should not result in a burden for small-scale fisheries. Member States should invest the revenues generated by fuel taxes in the fisheries sector to fund projects aimed at strengthening small-scale fisheries' resilience and position in the value chain and at facilitating the transition of small- scale fisheries to energy-efficient vessels using sustainable renewable energy.
Amendment 168 #
Proposal for a directive
Recital 25
Recital 25
(25) Member States should be permitted to apply certain other exemptions or reduced levels of taxation, where that will not be detrimental to the environmental, energy, climate and just transition objectives, to the proper functioning of the internal market and will not result in distortions of competition.
Amendment 170 #
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,sustainable renewable forms of energy they may qualify for preferential treatment.
Amendment 172 #
Proposal for a directive
Recital 27
Recital 27
(27) Temporary targeted reductions in the tax level may prove necessary to could provide an incentive to energy-inctentsivise the achievement of environmental protection objectives ande industries, SMEs and start-ups to achieve a green transition in the Union productive sector. Such reductions should be conditional on the improvlements in energy efficiency of the Union productive sectoration by the beneficiaries of specific measures to achieve circular, pollution-free, highly energy-efficient and renewable based operations.
Amendment 177 #
Proposal for a directive
Recital 28
Recital 28
(28) Targeted 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. Tax exemptions could be a temporary alleviation, as structural responses are required to eradicate energy poverty in the first place. For example, renovating buildings is a key solution to reducing energy consumption and alleviating energy poverty and vulnerability. The benefits of lower overall energy bills, not only on its tax portion, are even more relevant in a context of high energy prices. People living in worst performing buildings and people facing energy poverty would benefit from renovated and better buildings and lower energy costs, and would be buffered from further increases and fluctuations in market prices.
Amendment 185 #
Proposal for a directive
Recital 28 a (new)
Recital 28 a (new)
Amendment 189 #
Proposal for a directive
Recital 29
Recital 29
(29) In view of the financial, economic and, environmental and protection of human health effects on each Member State, such as the need of electrification of the transport and heating and cooling sectors, 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 194 #
Proposal for a directive
Recital 36
Recital 36
(36) Every five years and for the first time fivthree 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 whether the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution component of energy products taking into account the impact of the EU Emission Trading System on carbon pricing and whether the revised Energy Taxation Directive sufficiently contributes to meaningful carbon pricing inducing behavioural change, the impact on reduction of greenhouse gases taking into account the advice of the European Scientific Advisory Board on Climate Change, 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, biodiversity and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.
Amendment 200 #
Proposal for a directive
Article 1 – paragraph 2 – introductory part
Article 1 – paragraph 2 – introductory part
2. For the purposes of this Directive,Member States shall distinguish between CO2-related taxation and general energy consumption taxation. CO2- related taxation shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to Commission Decision 2007/589/EC of 18 July 2007 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council. In the case of products derived from biomass the reference values shall be those set out in Annex V to Directive (EU) 2018/2001. Where Commission Decision 2007/589/EC of 18 July 2007 or Directive (EU) 2018/2001, as the case may be, do not contain the carbon content for the product concerned, Member States shall refer to relevant available information on the carbon content. General energy consumption taxation shall be calculated in EUR/Gigajoules on the basis of net calorific value of the energy products and electricity as set out in Annex IV to Directive 2012/27/EU, converted in Gigajoules. In the case of products derived from biomass the reference values shall be those set out in Annex III to Directive (EU) 2018/2001, converted in Gigajoules.
Amendment 202 #
(1) Unless otherwise specified, the provisions of this Directive shall apply both to CO2-related taxation and to general energy consumption taxation.
Amendment 204 #
Proposal for a directive
Article 2 – paragraph 4 – introductory part
Article 2 – paragraph 4 – introductory part
4. Taxable products, referred to in paragraphs 1 and 3, produced or derived from biomass are subject under fiscal control to the specific levels of taxation set out for those products in accordance with this Directive, provided that they fulfil either of following criteria:
Amendment 205 #
Proposal for a directive
Article 2 – paragraph 4 – point a
Article 2 – paragraph 4 – point a
a) the sustainability and greenhouse gas saving criteria set out in Article 29 of Directive (EU) 2018/2001, excluding high indirect land-use change-risk products set out in Article 26(2) of that Directiveenergy products and electricity produced from woody biomass;
Amendment 206 #
Proposal for a directive
Article 2 – paragraph 4 – point a a (new)
Article 2 – paragraph 4 – point a a (new)
a a) are not high indirect land-use change-risk products set out in Article 26(2) of that Directive
Amendment 207 #
Proposal for a directive
Article 2 – paragraph 4 – point b
Article 2 – paragraph 4 – point b
b) are produced from the feedstock listed in Annex IX of Directive (EU) 2018/2001, excluding biogas and biofuels produced from the feedstock listed in points (g) to (q) of Part A of Annex IX.
Amendment 208 #
Proposal for a directive
Article 2 – paragraph 4 – subparagraph 2
Article 2 – paragraph 4 – subparagraph 2
Amendment 210 #
Proposal for a directive
Article 2 – paragraph 5 – point b
Article 2 – paragraph 5 – point b
b) ‘low-carbon fuels’ shall mean low- carbon hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogen, as well as any fossil-based fuels, which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to Article 10 of Regulation (EU) 2020/852 of the European Parliament and of the Council36 and Annex I to Delegated Regulation (EU) […]/[…]37 . ‘Recycled Carbon Fuels’, as defined by Article 2(35) of Directive (EU) 2018/2001, shall be included in this category. _________________ 36 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) 37 Commission Delegated Regulation (EU) […]/[...] supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, C'low-carbon fuels’ as defined in [ Directive on common rules for the internal markets in renewable and natural gases and in hydrogen COM/2021/2800 final (OJ […], p.[…])3].
Amendment 217 #
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 renewable energy products for chemical reduction and in electrolytic and metallurgical processes, 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 218 #
Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3
Article 3 – paragraph 1 – point b – indent 3
— renewable electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes, when renewable electricity is used directly in or to provide a direct energy input to the process, or its consumption is connected to the process,
Amendment 223 #
Proposal for a directive
Article 4 – paragraph 1
Article 4 – paragraph 1
1. The levels of taxation which Member States shall apply to the energy products and electricity listed in Article 2 may not be less than the minimum levels of taxation prescribed by this Directive being the sum of the energy component rate and the carbon component rate which is derived from the minimum carbon price indicated in Annex I of this directive.
Amendment 224 #
Proposal for a directive
Article 4 – paragraph 2
Article 4 – paragraph 2
2. For the purpose of this Directive ‘level of taxation’ is the total charge levied in respect of all indirect taxes (except VAT) including the carbon price established in the emission trading system for buildings and road transport established pursuant to Chapter IVa of Directive 2003/87/EC, calculated directly or indirectly on the quantity of energy products and electricity at the time of release for consumption.
Amendment 240 #
Proposal for a directive
Article 7 – paragraph 2
Article 7 – paragraph 2
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.
Amendment 243 #
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1
Article 8 – paragraph 1 – subparagraph 1
Amendment 246 #
Proposal for a directive
Article 8 – paragraph 2 – point a
Article 8 – paragraph 2 – point a
Amendment 249 #
Proposal for a directive
Article 9 – paragraph 2
Article 9 – paragraph 2
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.
Amendment 252 #
Proposal for a directive
Article 13 – paragraph 1
Article 13 – paragraph 1
1. Member States shall exempt from taxation under fiscal control renewable energy products and renewable electricity used to produce electricity and electricity used to maintain the ability to produce electricity.
Amendment 255 #
Proposal for a directive
Article 13 – paragraph 2
Article 13 – paragraph 2
2. By derogation from paragraph 1, Member States may, for reasons of environmental, climate and energy policy, subject the products referred to in paragraph 1 to taxation without having to respect the minimum levels of taxation laid down in this Directive. In such case, the taxation of those products shall replicate the ranking between the minimum levels of taxation as laid down in Annex I and shall not be taken into account for the purposes of satisfying the minimum level of taxation on electricity laid down in Article 10.
Amendment 260 #
1. Without prejudice to international obligations and to Article 5 of this Directive, as applicable as a single use to intra-EU air navigation of flights other than business and pleasure flights, Member states shall apply under fiscal control not less than the minimum levels of taxation prescribed in this Directive to energy products supplied for use as fuel to aircrafts, and to electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of those flights including business and pleasure flights. For the purposes of this Article, ‘pleasure flights” shall mean the use of an aircraft for personal or recreational purposes not associated with a business or professional use. For these flights the rates indicated in Table A of Annex I shall be doubled.
Amendment 267 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2
Article 14 – paragraph 1 – subparagraph 2
Amendment 269 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 4
Article 14 – paragraph 1 – subparagraph 4
For the purposes of this Article, ‘business aviation’ shall mean the operation or use of aircraft by companies or individuals for any purposes, including the carriage of passengers, cargo or goods as an aid to the conduct of their business, flown for purposes generally considered not for public hire and piloted by individuals having, at the minimum, a valid commercial pilot license with an instrument rating.
Amendment 273 #
Proposal for a directive
Article 14 – paragraph 2
Article 14 – paragraph 2
Amendment 279 #
Proposal for a directive
Article 14 – paragraph 3
Article 14 – paragraph 3
3. Without prejudice to international obligations, Member States may exempt or apply the same levels of taxation applied for intra- EU air navigation to extra-EU air navigation according to the type of flight.
Amendment 281 #
Proposal for a directive
Article 14 – paragraph 5 – introductory part
Article 14 – paragraph 5 – introductory part
5. Member States may apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts, as well as for the purpose of autonomous electric taxiing by aircrafts, or to electric ground vehicles assisting in pushback and towing operations.
Amendment 282 #
Proposal for a directive
Article 14 – paragraph 5 – subparagraph 1
Article 14 – paragraph 5 – subparagraph 1
For the purposes of the first subparagraph, ‘electricity supply to stationary aircraft’ shall mean the supply of electricity through a standardised fixed or mobile interface to aircraft when stationed at the gate or at an airport outfield position.
Amendment 284 #
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 BA 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 287 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 1
Article 15 – paragraph 1 – subparagraph 1
For the purposes of the first subparagraph, electricity shall be ranked among motor fuels indicated in Table BA of Annex I.
Amendment 290 #
Over 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 set out in Tables A and D of Annex I.
Amendment 291 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3
Article 15 – paragraph 1 – subparagraph 3
For the purposes of this Article, ‘intra-EU waterborne navigation’ shall mean navigation between twoarriving to or departing from a ports located in the Union, including domestic navigation.
Amendment 293 #
Proposal for a directive
Article 15 – paragraph 2
Article 15 – paragraph 2
2. Member states may exempt or apply the same levels of taxation applied for intra-EU waterborne navigation to extra-EU waterborne navigation according to the type of activity.
Amendment 295 #
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 or vessels’ mobile batteries recharged at berth.
Amendment 303 #
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 304 #
Proposal for a directive
Article 16 – paragraph 1 – point a
Article 16 – paragraph 1 – point a
(a) taxable products used under fiscal control in the field of pilot projects for the technological development of more environmentally-friendly products or in relation to fuels from renewable resources;sustainable renewable energy-based products
Amendment 307 #
Proposal for a directive
Article 16 – paragraph 1 – point b – introductory part
Article 16 – paragraph 1 – point b – introductory part
(b) renewable electricity:
Amendment 309 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 3
Article 16 – paragraph 1 – point b – indent 3
Amendment 310 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 4
Article 16 – paragraph 1 – point b – indent 4
Amendment 311 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 5
Article 16 – paragraph 1 – point b – indent 5
— generated from fuel cells powered by renewable fuels of non-biological origin;
Amendment 312 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 5 a (new)
Article 16 – paragraph 1 – point b – indent 5 a (new)
- energy from renewable sources that are produced, consumed, stored, or shared by renewables self-consumers, jointly acting renewables self-consumers and final household and SMEs customers that participate as a member or shareholder in a renewable energy community, as defined in Directive 2018/2001
Amendment 315 #
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 producerrenewable energy producer, including renewable self-consumers, jointly-acting renewables self-consumers, and final household customers that participate as a member or shareholder in a renewable energy community, some or all of the amount of tax paid by the consumer on electricity produced from products specified in this paragraph.
Amendment 317 #
Proposal for a directive
Article 16 – paragraph 1 – point c
Article 16 – paragraph 1 – point c
Amendment 320 #
Proposal for a directive
Article 16 – paragraph 1 – point d
Article 16 – paragraph 1 – point d
(d) renewable fuels of non-biological origin, and advanced sustainable biofuels, bioliquids, biogas and advanced sustainable products falling within CN codes 4401 and 4402; and biogas
Amendment 323 #
Proposal for a directive
Article 16 – paragraph 1 – point e
Article 16 – paragraph 1 – point e
Amendment 329 #
Proposal for a directive
Article 17 – paragraph 1 – point a
Article 17 – paragraph 1 – point a
Amendment 333 #
Proposal for a directive
Article 17 – paragraph 1 – point b – introductory part
Article 17 – paragraph 1 – point b – introductory part
(b) reductions in the level of taxation, which shall not go below the minima as set out in Table B and D of Annex I, to energy products and electricity used for the carriage of goods and passengers by electrified rail, metro, tram and trolley bus, and for local public passenger transport, electric vehicles for waste collection, armed forces and public administration, for disabled people transport and ambulances;
Amendment 337 #
Proposal for a directive
Article 17 – paragraph 1 – point c – introductory part
Article 17 – paragraph 1 – point c – introductory part
(c) reductions in the level of taxation, which shall not go below the minima as set out in Table C and D of Annex I, to energy products used as heating fuel and electricity if used by households who are below the 150% of the national median equivalised disposable income and/or by organisations recognised as charitable by the Member State concerned. In the case of such charitable organisations, Member States shall confine the reduction to use for the purpose of non-business activities. Where mixed use takes place, taxation shall apply in proportion to each type of use. If a use is insignificant, it may be treated as nil.
Amendment 344 #
Proposal for a directive
Article 17 – paragraph 1 – point c – paragraph 2
Article 17 – paragraph 1 – point c – paragraph 2
For the purposes of point (c), energy products and electricity used by households recognised as vulnerable may be exempt for a maximum period of ten years after the entry into force of this Directive. For the purposes of this paragraph, ‘vulnerable households’ shalliving in a condition of energy poverty as defined in the [Recast of the Energy Efficiency Directive (recast) (COM(2021)558)] who are also below the 60% of the national median households significantly affected by the impacts of this Directive which, for the purpose of this Directive, mequivalised disposable income, may be exempt for a maximum period of ten yeanrs that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable incomeafter the entry into force of this Directive..
Amendment 349 #
Proposal for a directive
Article 18 – paragraph 1 – introductory part
Article 18 – paragraph 1 – introductory part
Without prejudice to Article 5, as applicable as a single use, Member States may apply tax reductions , which shall not go below the relevant minima as set out in Tables B, C and D of Annex I for a maximum period of ten years after the entry into force of this Directive, on the consumption of energy products used for heating purposes or for the purposes of Article 8(2) , points (b) and (c), and on electricity in the following cases:
Amendment 351 #
Proposal for a directive
Article 18 – paragraph 1 – point a – introductory part
Article 18 – paragraph 1 – point a – introductory part
(a) in favour of energy-intensive business conditional on the conclusion of agreements between them (beneficiaries), or associations of beneficiaries, and the Member State whereby the beneficiaries or associations of beneficiaries commit themselves to achieve highly energy efficient, circular, zero-pollution and renewable based business operation through actions which may relate, among other things, to a reduction in energy consumption, the uptake of sustainable renewable energy sources a reduction in emissions and other pollutants, or any other environmental protection measure.
Amendment 357 #
Proposal for a directive
Article 18 – paragraph 1 – point b – introductory part
Article 18 – paragraph 1 – point b – introductory part
(b) wherein favour of other businesses, especially SMEs and start-ups, conditional on the conclusion of agreements are concluded withbetween Member States and business entities as referred to in Article 19 or associations of such business entities , or where tradable perwhereby the beneficiaries or associations of beneficiaries commit scthemes or equivalent measures are implemented, as far as they lead to the achievement of environmental protection objectives or to improvements in energy efficiencyselves to achieve highly energy efficient, circular, zero-pollution and renewable based business operation through actions which may relate, among other things, to a reduction in energy consumption, the uptake of sustainable renewable energy sources a reduction in emissions and other pollutants, or any other environmental protection measure.
Amendment 358 #
Proposal for a directive
Article 18 – paragraph 1 – point b – paragraph 1 a (new)
Article 18 – paragraph 1 – point b – paragraph 1 a (new)
The Member State verifies the necessity of a tax reduction to indirectly contribute to a higher level of environmental protection by means of an ex ante open public consultation where the sectors eligible for the reductions are properly described and a list of the largest beneficiaries for each sector is provided.
Amendment 359 #
Proposal for a directive
Article 18 – paragraph 1 – point b – paragraph 1 b (new)
Article 18 – paragraph 1 – point b – paragraph 1 b (new)
Amendment 360 #
Proposal for a directive
Article 18 – paragraph 1 – point b – paragraph 1 c (new)
Article 18 – paragraph 1 – point b – paragraph 1 c (new)
Amendment 363 #
Proposal for a directive
Article 20 – paragraph 1 – introductory part
Article 20 – paragraph 1 – introductory part
1. In addition to the provisions set out in the previous Articles, in particular in Articles 14 , 15 , 16, 17 and 18, the Council, acting unanimously on a proposal from the Commission, may adopt implementing acts, authorising any Member State to introduce further exemptions or reductions for specific policy considerations. Where it is necessary, for reasons of just transition, protection of environment and human health, including the reduction of air pollution, the Council, acting unanimously on a proposal from the Commission, may adopt implementing acts, authorising any Member State to introduce specific increased rates derogating from the ranking between the minimum levels of taxation as laid down in Annex I.
Amendment 364 #
Proposal for a directive
Article 22 – paragraph 4 – subparagraph 1
Article 22 – paragraph 4 – subparagraph 1
For the purposes of the first subparagraph, electricity storage facilities, including electric vehicles, batteries owned by active consumers or renewable energy communities and transformers of electricity mayshall be considered as redistributors when they supply electricity and shall not be subject to any double taxation.
Amendment 365 #
Proposal for a directive
Article 25 – paragraph 1
Article 25 – paragraph 1
1. Energy products released for consumption in a Member State, contained in the standard tanks of commercial motor vehicles and intended to be used as fuel by those same vehicles, as well as in special containers, and intended to be used for the operation, during the course of transport, of the systems equipping those same containers shall be taxed once at origin and not be subject to taxation in any other Member State.
Amendment 380 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every five years and for the first time fivthree 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 382 #
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 taxationwhether Article 16 should be revised and whether the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution of energy products taking into account the impact of the Emission Trading System on carbon pricing, distributional impacts in light of the objectives of the European Green Deal with regard to achieving a just transition, and whether the revised energy taxation directive sufficiently contributes to meaningful carbon pricing inducing behavioural change, the impact on reduction of greenhouse gases taking into account the advice of the European Scientific Advisory Board on Climate Change, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport, buildings and industry 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.
Amendment 389 #
Proposal for a directive
Annex I – table A – rows 1, 6, 7, 8, 9, 10, 11, 14 and column 3 a (new)
Annex I – table A – rows 1, 6, 7, 8, 9, 10, 11, 14 and column 3 a (new)
Amendment 397 #
Proposal for a directive
Annex I – table B – columns 2 and 3
Annex I – table B – columns 2 and 3
Amendment 404 #