Activities of Edit HERCZOG related to 2011/0092(CNS)
Plenary speeches (1)
Taxation of energy products and electricity (debate)
Amendments (5)
Amendment 21 #
Proposal for a directive
Recital 12
Recital 12
(12) In the field of motor fuels, the more favourable minimum level of taxation applicable to gas oil, a product originally put to business use for the most part and thus traditionally taxed at a lower level, creates a distortive effect with regard to petrol, its main competing fuel. Article 7 of Directive 2003/96/EC therefore provides for the first steps of a gradual alignment to the minimum level of taxation applicable to petrol. It is necessary to complete this alignment and gradually move to a situation where gas oil and petrol are taxed at an equal level. The degree of gradualness should be geared to the average frequency with which people in the EU Member States replace their vehicles.
Amendment 37 #
Proposal for a directive
Recital 20
Recital 20
(20) Article 15(3) of Directive 2003/96/EC allows Member States to apply to agricultural, horticultural and piscicultural works as well as to forestry not only the provisions generally applicable to business uses but also a level of taxation down to zero. An examination of that option has revealed that as far as general energy consumption taxation is concerned its maintenance would be contrary to the Union's wider policy objectives unless it is linked to a counterpart ensuring advances in the field of energy efficiency. As regards CO2 related taxation the treatment of the sectors concerned should be aligned to the rules applying to industrial sectors. The resultant tax revenue must be recycled to increase and develop the energy efficiency of the sector concerned.
Amendment 40 #
Proposal for a directive
Recital 28
Recital 28
(28) Every five years and for the first time by the end of 2015, the Commission should report to the Council on the application of this Directive, examining in particular the minimum level of CO2-related taxation in the light of the evolution of the market price in the EU of the emission allowances, the success of efforts to use tax revenue to increase the sectors’ energy efficiency, the impact of innovation and technological developments and the justification for the tax exemptions and reductions laid down in this Directive, including for fuel used for the purpose of air and maritime navigation. The list of sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage shall be the subject of regular review, in particular taking into account the availability of emerging evidence.
Amendment 72 #
Proposal for a directive
Article 1 – point 7
Article 1 – point 7
Directive 2003/96/EC
Article 8 – paragraph 1
Article 8 – paragraph 1
1. 2013. As from 1 January 2013, the minimum levels of taxation applicable to products used as motor fuels for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Annex I, Table B, and the resultant tax revenue must be recycled to increase and develop the energy efficiency of the sector concerned.
Amendment 104 #
Proposal for a directive
Article 1 – point 21
Article 1 – point 21
Directive 2003/96/EC
Article 29 – paragraph 2
Article 29 – paragraph 2
The report by the Commission shall, inter alia, examine the minimum level of CO2- related taxation, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport and the justification for the exemptions and reductions, including for fuel used for the purpose of air and maritime navigation, laid down in this Directive. The report shall take into account the proper functioning of the internal market, the real value of the minimum levels of taxation and, the wider objectives of the Treaty and the success of efforts to use tax revenue to increase the sectors’ energy efficiency.