2 Amendments of Mathieu GROSCH related to 2013/2135(INI)
Amendment 161 #
Motion for a resolution
Recital H a (new)
Recital H a (new)
Ha. whereas the Commission has repeatedly called on Member States to shift tax burden from labour to other tax bases, such as environmental pollution and consumption; whereas internalising negative externalities of production and transport is a pivotal element of EU policy objectives; whereas measures which only apply to domestic products, transporters or producers would put additional pressure on the competitiveness of domestic businesses, in particular in energy-intensive industries or the transport sector, compared with businesses operating outside the EU which are not subject to internalisation levies;
Amendment 821 #
Motion for a resolution
Paragraph 30 a (new)
Paragraph 30 a (new)
30a. Calls on the Commission to examine a proportional and non-discriminatory carbon equalisation system as referred to in Directive 2009/29/EC of the European Parliament and the Council of 23 April 2009, internalising the negative externalities of production and transport, such as a European border tax adjustment (BTA) levied by Member States on import products, calculated on the basis of the life-cycle carbon cost of products, and including a rebate mechanism for exports; stresses that in order for a carbon equalisation system applied to import products to be compatible with WTO rules domestic carbon taxation should apply to similar products and should not be imposed directly on producers or transporters; acknowledges that due to its practical complexity a BTA should be carefully designed and gradually implemented in line with international trade agreements, e.g. through a pilot project in sectors which are most affected by domestic environmental levies; believes that a BTA would benefit both the competitiveness of EU businesses and the environmental sustainability of international production and transport; points out that revenues from a BTA could be used to decrease taxes, in particular on labour, and/or support the development of sustainable technologies.