Activities of Marc TARABELLA 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 (11)
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 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
Article 2 – paragraph 1 – point b
Article 2 – paragraph 1 – point b
(b) falling within CN codes 2207, 2208 90 91 and 2208 90 99 if these are intended for use as heating fuel or motor fuel and are exempted from the harmonized excise duty on alcohol and alcoholic beverages in accordance with Article 27(1), points (a) or (b), of Directive 92/83/EC35 ; _________________ 35 Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21);
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 76 #
Proposal for a directive
Article 16 – paragraph 1 – point d
Article 16 – paragraph 1 – point d
(d) renewable fuels of non-biological origin, advanced sustainable biofuels, bioliquids, biogas and advanced sustainable products falling within CN codes 38249955and 38249980, 38249985, 38249986, 38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38249993, 38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38260010 and 38260090 for their components produced from biomass, 4401 and 4402;
Amendment 84 #
Proposal for a directive
Article 21 – paragraph 1 – point b
Article 21 – paragraph 1 – point b
(b) products falling within CN codes 2207, 2208 90 91 and 2208 90 99 if these are intended for use as heating fuel or motor fuel and are exempted from the harmonized excise duty on alcohol and alcoholic beverages in accordance with Article 27(1)(a) or (b) of Directive 92/83/EC42 ; _________________ 42 Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21);
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.
Amendment 91 #
Proposal for a directive
Annex I – table A
Annex I – table A
Amendment 99 #
Proposal for a directive
Annex I – table B
Annex I – table B
Amendment 101 #
Proposal for a directive
Annex I – table C
Annex I – table C