2 Amendments of Fiona HALL related to 2011/0092(CNS)
Amendment 37 #
Proposal for a directive
Recital 6
Recital 6
(6) Each of those components should be calculated on the basis of objective criteria, allowing for equal treatment of different energy sources. For the purposes of CO2- related taxation on non-biomass based fuels, reference should be made to CO2- emissions caused by the use of each energy product concerned, using the reference CO2 emission factors set out in 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. For the purposes of general energy consumption taxation, reference should be made to the energy content of the various energy products and of electricity as referred to in Directive 2006/32/EC of the European Parliament and of the Council of 5 April 2006 on energy end-use efficiency and energy services and repealing Council Directive 93/76/EEC. In this context, account should be taken of the environmental advantages of biomass or products made of biomass. These products should be taxed on the basis of the CO2 emission factors specified in Decision 2007/589/EC for biomass or products made of biomass and of their energy content as specified in Annex III to Directive 2009/28/EC. BWith regard to biomass, biofuels and bioliquids, as defined in Article 2(h) and (i) of Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources, are by far the most important category concerned. Since the environmental advantages of these products vary, depending on whether they comply with the sustainability criteria laid down in Article 17 of that Directive, the specific reference values for biomass and products made of biomass should only apply where these criteria are metny biomass, biofuels or bioliquids that do not comply with the sustainability criteria laid down in Article 17 of that Directive, shall be taxed by Member States according to the reference CO2 emission factor for the equivalent heating or motor fuel for which minimum levels of taxation are specified in this Directive.
Amendment 111 #
Proposal for a directive
Article 1 – point 1
Article 1 – point 1
Directive 2003/96/EC
Article 1 – paragraph 2 – subparagraph 2
Article 1 – paragraph 2 – subparagraph 2
CO2-related taxation on non-biomass based fuels 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. The CO2 emission factors specified in this Decision for biomass or products made of biomass shall in the case of biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC only apply where the product concerned complies with the sustainability criteria laid down in Article 17 of Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources. Where biofuels and bioliquids do not comply with those criteria, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive. This exemption shall be further limited in line with the provisions of Directive 2009/28/EC, which stipulate that the CO2 tax exemption for biofuels and bioliquids which provide greenhouse gas emission savings of at least 35 % should only be valid until the end of 2016. From 2017, the limit should be 50 % and from 2018 it should be 60 %.