83 Amendments of Marian-Jean MARINESCU related to 2021/0213(CNS)
Amendment 28 #
Proposal for a directive
Recital 2
Recital 2
(2) Directive 2003/96/EC was adopted in order to ensure the proper functioning of the internal market as regards the taxation of energy products and electricity. Directive 2003/96 also integrated environmental protection requirements, in particular, in the light of the Kyoto Protocol to the United Nations Framework Convention on Climate ChangeParis Agreement from 2015.
Amendment 33 #
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 can contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, 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. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . __________________ 28COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.
Amendment 41 #
Proposal for a directive
Recital 4
Recital 4
(4) Environmental taxation can be a cost-effective mean for Member States to achieve the targetedimprovements in environmental footprint and contribute to the reductions of greenhouse gasse emissions. The proper functioning of the internal market requires common rules on that taxation.
Amendment 44 #
Proposal for a directive
Recital 5
Recital 5
(5) Member States should, however, be able to use the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes not necessarily nor specifically or exclusively related to the reduction of environmental footprint and contribution to the reduction of greenhouse gase emissions.
Amendment 47 #
Proposal for a directive
Recital 6
Recital 6
Amendment 50 #
Proposal for a directive
Recital 8
Recital 8
Amendment 51 #
Proposal for a directive
Recital 11
Recital 11
(11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates. The minimum levels of energy taxation should be automatically aligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. This alignment should be made on the basis of the changes in the Union-wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat.
Amendment 52 #
Proposal for a directive
Recital 9 a (new)
Recital 9 a (new)
(9a) The Council needs to examine the exemptions and reductions and the minimum levels of taxation periodically, taking into consideration the proper functioning of the internal market, the real value of the minimum levels of taxation, the competitiveness of Union businesses in the international framework and the wider objectives of the Treaty.
Amendment 55 #
Proposal for a directive
Recital 10
Recital 10
(10) In the interest of fiscal neutrality, the same minimum levels of taxation should apply for each component of energy taxation, to all energy products put to a given use. Where equal minimum levels of taxation are thus set, Member States should, also for reason of fiscal neutrality, ensure equal levels of national taxation on all products concerned.
Amendment 57 #
Proposal for a directive
Recital 10 a (new)
Recital 10 a (new)
(10a) Member States should be given the flexibility necessary to define and implement policies appropriate to their national circumstances.
Amendment 68 #
Proposal for a directive
Recital 22
Recital 22
(22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights would be reached over a transitional period of ten years starting from 4 years after the Directive comes into power, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years. 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.
Amendment 72 #
Proposal for a directive
Recital 15 a (new)
Recital 15 a (new)
(15a) The possibility of applying differentiated national rates of taxation to the same product should be allowed in certain circumstances or permanent conditions, provided that Union minimum levels of taxation and internal market and competition rules are respected.
Amendment 78 #
Proposal for a directive
Recital 18
Recital 18
(18) Energy products used as a motor fuel for certain industrial and commercial 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, notably in the transport sector. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating purposes during the necessary time following the entry into force of this Directive.
Amendment 80 #
Proposal for a directive
Recital 18 a (new)
Recital 18 a (new)
(18a) The taxation of diesel motor fuel used by hauliers, notably those engaging in intra-Union activities, should require a possibility for a specific treatment, including measures to allow for the introduction of a system of road user charges, in order to limit the distortion of competition operators might be confronted with.
Amendment 81 #
Proposal for a directive
Recital 19
Recital 19
Amendment 87 #
Proposal for a directive
Recital 20
Recital 20
(20) Energy products should essentially be subject to a Union framework when used as heating fuel or motor fuel. To that extent, it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products as well as mineralogical processes. Electricity used in similar ways should be treated on an equal footing.
Amendment 89 #
Proposal for a directive
Recital 35
Recital 35
(35) Reference should be made to the version presently applicable of the Combined Nomenclature. In order to ensure that the references to Combined Nomenclature (CN) codes in this Directive are updated whenever necessary, and that the minimum rates of taxation reflect prices evolution, the power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of updating the reference to those CN codes, and in respect of updating the minimum tax rates based on yearly variations of the consumer price index. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.
Amendment 94 #
Proposal for a directive
Article 1 – paragraph 2 – subparagraph 1
Article 1 – paragraph 2 – subparagraph 1
Where Directive 2012/27/EU or Directive (EU) 2018/2001, as the case may be, do not contain a net calorific value for the product concerned, Member States shall refer to relevant available information on its net calorific value. The Commission shall add a conversion table per each energy product and electricity summarizing energy content- based minimum rates per volume unit.
Amendment 98 #
Proposal for a directive
Article 2 – paragraph 8 – subparagraph 2
Article 2 – paragraph 8 – subparagraph 2
Those delegated acts shall not result in any changes in the minimum tax rates set in this Directive or in the addition or removal of any energy products and electricity. The Commission shall attach codes of the Combined Nomenclature to Annex I.
Amendment 101 #
Proposal for a directive
Article 3 – paragraph 1 – point b a (new)
Article 3 – paragraph 1 – point b a (new)
(b a) all uses of energy products and electricity in plants covered by the Union tradable permit scheme within the meaning of Directive 2003/87/EC of the European Parliament and of the Council.
Amendment 105 #
Proposal for a directive
Recital 23
Recital 23
(23) Fuel used for waterborne navigation, inexcluding fishing, should also be taxed at minimum levels, 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. In order to provide an incentive to the use of sustainable alternative fuels and electricity, such fuels and electricity should be exempted from taxation for ten years starting four years after the Directive enters into force. 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 105 #
Proposal for a directive
Article 5 – paragraph 1 – subparagraph 2
Article 5 – paragraph 1 – subparagraph 2
For the purposes of ranking mentioned in the first subparagraph, electricity shall be considered together with other motor fuels and heating fuels indicated in Tables B and C of Annex I, except when Member States apply a specific level of taxation to electricity used to charge electric vehicles and plug-in hybrid vehicles, in which case electricity shall be considered together with motor fuels indicated in Table A of Annex I, unless otherwise specified in this Directive.
Amendment 106 #
Proposal for a directive
Article 5 – paragraph 2
Article 5 – paragraph 2
Amendment 108 #
Proposal for a directive
Recital 23 a (new)
Recital 23 a (new)
(23a) The Commission should ensure that its proposals are fully assessed in terms of their economic, social and environmental costs and benefits and their implications for competitiveness, connectivity, employment and economic growth, particularly for sectors most exposed to international competition. Member States are encouraged to cooperate for sharing information and data of the energy taxation to the Commission in order to ensure high quality assessments.
Amendment 110 #
Proposal for a directive
Recital 23 b (new)
Recital 23 b (new)
(23b) The EU should consider measures that without having an immediate impact on the current situation, will strengthen preparedness for possible future price shocks, increase market integration and resilience, empower consumers, enhance access to affordable energy and reduce the dependence on volatile fossil fuels.
Amendment 111 #
Proposal for a directive
Recital 23 c (new)
Recital 23 c (new)
(23c) In order to ensure smooth implementation of this Directive and to tackle the shocks of the increased current prices, the EU should continue to develop measures to facilitate an energy system with high shares of renewable energies, including through adequate storage, cross-border interconnectors, base-load and flexible power generation, thus offsetting possible temporary supply shortages or surpluses.
Amendment 111 #
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 115 #
Proposal for a directive
Recital 24
Recital 24
(24) For extra-EU air navigation, without prejudice to international obligations, and for extra-EU waterborne navigation, inexcluding fishing, Member States may exempt or apply the same levels of intra-EU taxation, according to the type of activity.
Amendment 115 #
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1
Article 8 – paragraph 1 – subparagraph 1
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table B 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 118 #
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 120 #
Proposal for a directive
Article 11 – paragraph 1
Article 11 – paragraph 1
1. Member States may express their national levels of taxation in units other than that specified in Articles 7 to 10 provided that the corresponding levels of taxation, following conversion into those units, are not below the minimum levels specified in this Directive in accordance with the conversion table.
Amendment 121 #
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, renewable forms of energy, base-load and flexible power generation may qualify for preferential treatment.
Amendment 121 #
Proposal for a directive
Article 13 – paragraph 2
Article 13 – paragraph 2
Amendment 124 #
Proposal for a directive
Recital 26 a (new)
Recital 26 a (new)
(26a) It is desirable to establish a Union framework to allow Member States to exempt or reduce excise duties so as to promote biofuels, thereby contributing to the better functioning of the internal market and affording Member States and economic operators a sufficient degree of legal certainty. Distortions of competition should be limited and the incentive of a reduction in the basic costs for producers and distributors of biofuels should be maintained through, inter alia, the adjustments by Member States taking into account changes in raw material prices.
Amendment 125 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2
Article 14 – paragraph 1 – subparagraph 2
The minimum levels of taxation referred to in the first subparagraph shall start from zero, 4 years after the entry into force of this Directive and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten years. A minimum rate 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 over that transitional period of ten years.
Amendment 133 #
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.
Amendment 134 #
Proposal for a directive
Article 14 – paragraph 5 – introductory part
Article 14 – paragraph 5 – introductory part
5. Member States mayshall apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts.
Amendment 140 #
Proposal for a directive
Recital 29
Recital 29
(29) In view of the financial, economic and environmental effects on each Member State, such as the need of electrification of the transport sector, 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 142 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2
Article 15 – paragraph 1 – subparagraph 2
Over a transitional period of ten years, minimum rates of zero shall apply to liquefied natural gas, sustainable biofuels and biogas, low- carbon-fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas and electricity.
Amendment 145 #
Proposal for a directive
Recital 29 a (new)
Recital 29 a (new)
(29a) Businesses that voluntarily commit to increase climate protection and energy efficiency substantially deserve attention. Among these enterprises, energy-intensive enterprises deserve special treatment.
Amendment 147 #
Proposal for a directive
Recital 30
Recital 30
(30) The list of energy products subject to the control and movement provisions of Council Directive 2008/118/EC33 should include selected energy products, in order to ensure a unified and standardised treatment of those products and to take into account the risk of tax evasion, or tax avoidance or abuse. __________________ 33Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).
Amendment 156 #
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 European Parliament and the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact and market accessibility of innovation and technological developments, especially as regards energy efficiency, the use ofmarket accessibility and use of renewable fuels and 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 and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.
Amendment 159 #
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.
Amendment 164 #
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 166 #
Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1 – point a
Article 2 – paragraph 4 – subparagraph 1 – point a
(a) the sustainability and greenhouse gasenvironmental performance 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 Directive;
Amendment 167 #
Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1 – point a a (new)
Article 2 – paragraph 4 – subparagraph 1 – point a a (new)
(aa) as soon as sustainability criteria are established for biomass products other than biofuels and bioliquids pursuant to Directive 2009/28/EC, an exemption or a reduced rate may be applied to those products only if they comply with those sustainability criteria.
Amendment 178 #
Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3 a (new)
Article 3 – paragraph 1 – point b – indent 3 a (new)
– mineralogical processes, which shall mean the processes classified in the NACE nomenclature under code 23 'manufacture of other non-metallic mineral products' in Regulation (EC) No 1893/2006 on the statistical classification of economic activities in the European Community;
Amendment 185 #
Proposal for a directive
Article 29 – paragraph 2
Article 29 – paragraph 2
2. The power to adopt the delegated acts referred to in Article 2(8) and Article 5(2) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.
Amendment 186 #
Proposal for a directive
Article 5 – paragraph 1 – subparagraph 1
Article 5 – paragraph 1 – subparagraph 1
Amendment 187 #
Proposal for a directive
Article 29 – paragraph 3
Article 29 – paragraph 3
3. The delegation of power referred to in Article 2(8) and Article 5(2) may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
Amendment 188 #
Proposal for a directive
Article 29 – paragraph 6
Article 29 – paragraph 6
6. A delegated act adopted pursuant to Article 2(8) and Article 5(2) shall enter into force only if no objection has been expressed by the Council within a period of two months of notification of that act to the Council or if, before the expiry of that period, the Council have informed the Commission that it will not object. That period shall be extended by two months at the initiative of the Council.
Amendment 190 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every five years and for the first time five years after 1 January 2023, the Commission shall perform a review of this Directive and submit to the Council a report on the application of this Directive, and, if needed, publish a new proposal.
Amendment 193 #
Proposal for a directive
Article 5 – paragraph 2
Article 5 – paragraph 2
Amendment 198 #
Proposal for a directive
Annex I – Part A – table
Annex I – Part A – table
Final rate after completion of Start of transitional transitional period period (01.01.2023) (01.01.2033) before indexation Petrol 10,75 10,75 Gasoil 10,75 10,75 Kerosene 10,75 10,75 Non-sustainable biofuels 10,75 10,75 Liquefied Petroleum Gas (LPG) 7,175,38 10,75 Natural gas 7,175,38 10,75 Non-sustainable biogas 7,175,38 10,75 Non renewable fuels of non-biological origin 7,17 10,75 Sustainable food and feed crop biofuels 5,380,15 10,757,17 Sustainable food and feed crop biogas 5,380,15 10,757,17 Sustainable biofuels 5,380,00 5,38 Sustainable biogas 5,380,00 5,38 Low-carbon fuels 0,1500 5,38 Renewable fuels of non-biological origin 0,1500 0,15 Advanced sustainable biofuels and biogas 0,15 0,15 00 0,15 Electricity 0,00 0,15 Table A.1 - Maximum levels of taxation applicableto electricity for the purposes of Article 7 (in EUR/Gigajoule) Transitional period (01.01.2023 - 01.01.2033) Electricity 0,15
Amendment 200 #
Proposal for a directive
Annex I – Part B – table
Annex I – Part B – table
Amendment 202 #
Proposal for a directive
Annex I – Part C – table
Annex I – Part C – table
Final rate after completion of Start of transitional transitional period period (01.01.2023) (01.01.2033) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Coal and coke 0,9 0,9 Non-sustainable bioliquids 0,9 0,9 0,9 Non-sustainable solid products falling within 0,9 0,9 0,9 CN codes 4401 and 4402 Liquefied Petroleum Gas (LPG) 0,6 0,9 0,9 Natural gas 0,6 0,9 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels of non-biological origin 0,6 0,9 0,9 Sustainable food and feed crop bioliquids 0,45 15 0,9 Sustainable food and feed crop biogas 0,45 15 0,9 Sustainable bioliquids 0,45 00 0,45 Sustainable biogas 0,45 00 0,45 Sustainable solid products falling within CN 0,45 0,00 0,45 codes 4401 and 4402 Low-carbon fuels 0,15 00 0,45 Renewable fuels of non-biological origin 0,15 00 0,15 Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 0,15 0,15 4402 00 0,15 4402 Electricity 0,00 0,15 Table C.1 - Maximum levels of taxation applicable to electricity used for heating (in EUR/Gigajoule) Transitional period (01.01.2023 - 01.01.2033) Electricity 0,15
Amendment 204 #
Proposal for a directive
Annex I – Part D – table
Annex I – Part D – table
Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule) Final rate after completion of Start of transitional transitional period period (01.01.2023) (01.01.2033) before indexation Electricity 0,1500 0,15 Table D.1 - Maximum levels of taxation applicable to electricity (in EUR/Gigajoule) Transitional period (01.01.2023 - 01.01.2033) Electricity 0,15
Amendment 204 #
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 gradual 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 209 #
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 2
Article 8 – paragraph 1 – subparagraph 2
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table B of Annex I, the gradual 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 210 #
Proposal for a directive
Article 8 – paragraph 2 – point a
Article 8 – paragraph 2 – point a
Amendment 213 #
Proposal for a directive
Article 8 – paragraph 2 – point d a (new)
Article 8 – paragraph 2 – point d a (new)
(da) vehicles which are intended for the long-distance transport of goods and animals;
Amendment 219 #
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 gradual 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 228 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 1
Article 14 – paragraph 1 – subparagraph 1
Amendment 234 #
Proposal for a directive
Article 14 – paragraph 2 – subparagraph 2
Article 14 – paragraph 2 – subparagraph 2
By derogation from the first subparagraph of this paragraph, Member states may apply the same level of taxation laid down in paragraph 1 to cargo-only domestic flights referred to in the first subparagraph of this paragraph.
Amendment 235 #
Proposal for a directive
Article 14 – paragraph 2 – subparagraph 3
Article 14 – paragraph 2 – subparagraph 3
Where a Member State has entered into an agreement with one or several Member States, it may also apply the same level of taxation laid down in paragraph 1 to intra- EU air navigation of cargo-only flights mentioned in the first subparagraph.
Amendment 236 #
Proposal for a directive
Article 14 – paragraph 2 – subparagraph 4
Article 14 – paragraph 2 – subparagraph 4
For the purposes of this paragraph, ‘cargo- only flight’ shall mean a scheduled or non- scheduled air service performed by aircraft carrying revenue loads other than revenue passengers, excluding flights carrying one or more revenue passengers and flights listed in published timetables as open to passengers.
Amendment 249 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3
Article 15 – paragraph 1 – subparagraph 3
Amendment 274 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 5 a (new)
Article 16 – paragraph 1 – point b – indent 5 a (new)
– generated from low carbon sources.
Amendment 281 #
Proposal for a directive
Article 16 – paragraph 1 – point e a (new)
Article 16 – paragraph 1 – point e a (new)
(ea) Member States shall apply a minimum rate up to zero to energy products and electricity used for agricultural, horticultural or piscicultural, aquaculture works, and in forestry.
Amendment 303 #
Proposal for a directive
Article 17 – paragraph 1 – point c – subparagraph 3
Article 17 – paragraph 1 – point c – subparagraph 3
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’ shall mean households significantly affected by the impacts of this Directive which, for the purpose of this Directive, means that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable incomein energy and transport poverty or households who face or are at risk of facing a situation of significantly limited access to employment, including self-employment, and/or to education and training, and/or to a decent standard of living and essential services, implying low capacities to adapt to the consequences of the green transition and are significantly affected by the price impacts of the inclusion of buildings and road transport into the scope of Directive 2003/87/EC and the recast of Directive 2003/96/EC.
Amendment 312 #
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 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 314 #
Proposal for a directive
Article 18 – paragraph 1 – point a – paragraph 1 a (new)
Article 18 – paragraph 1 – point a – paragraph 1 a (new)
Without prejudice to Article 4(1), Member States may apply a minimum rate up to zero to energy products and electricity used by energy-intensive businesses as defined in paragraph 1 of this Article.
Amendment 322 #
Proposal for a directive
Article 21 – paragraph 2
Article 21 – paragraph 2
2. If a Member State finds that energy products other than those referred to in paragraph 1 are intended for use, offered for sale or used as heating fuel, motor fuel or are otherwise giving rise to tax evasion, or tax avoidance or abuse, it shall advise the Commission forthwith. This provision shall also apply for electricity. The Commission shall transmit the communication to the other Member States within one month of receipt. Within two months of that communication, the Member States shall communicate to the Commission their views regarding the detected practice of tax evasion, or tax avoidance or abuse concerning those energy products and electricity. Based on the views received form the Member States, and in case there is a risk for the proper functioning of the internal market or for the environment, the Commission shall adopt implementing acts to determine that the control and movement provisions of Directive 2008/118/EC are to apply to the products concerned. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 28(2).
Amendment 335 #
Proposal for a directive
Article 29 – paragraph 6
Article 29 – paragraph 6
6. A delegated act adopted pursuant to Article 2(8) and Article 5(2) shall enter into force only if no objection has been expressed by the Council within a period of two months of notification of that act to the Council or if, before the expiry of that period, the Council have informed the Commission that it will not object. That period shall be extended by two months at the initiative of the Council.
Amendment 349 #
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 and market accessibility of innovation and technological developments, in particular as regards energy efficiency, the use ofmarket accessibility and the use of renewable fuels and electricity in transport 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 353 #
Proposal for a directive
Annex 1 – table A
Annex 1 – table A
Amendment 356 #
Proposal for a directive
Annex 1 – table A a (new)
Annex 1 – table A a (new)
Table A. 1. — Maximum levels of taxation applicable to electricity for the purposes of Article 7 (in EUR/Gigajoule) transitional period (01.01.2023) - 01.01.2033) Electricity 0,15 Electricity produced from low carbon sources 0,15
Amendment 359 #
Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule) Final rate after completion of Start of transitional period transitional period (01.01.2023) (01.01.2033) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Non-sustainable biofuels 0,9 0,9 Liquefied Petroleum Gas (LPG) 0,6 0,9 Natural gas 0,6 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels of non-biological origin 0,6 0,9 Sustainable food and feed crop biofuels 0,45 15 0,945 Sustainable food and feed crop biogas 0,45 15 0,945 Sustainable biofuels 0,4500 0,45 Sustainable biogas 0,4500 0,45 Low-carbon fuels 0.1500 0,45 Renewable fuels of non-biological origin 0,1500 0,15 Advanced sustainable biofuels and biogas 0,1500 0,15 Electricity 0,00 0,15 Electricity produced from low carbon sources 0,00 0,15
Amendment 362 #
Proposal for a directive
Annex 1 – table B a (new)
Annex 1 – table B a (new)
Table B.1. — Maximum levels of taxation applicable to electricity used for the purpose set out in Article 8(2) (in EUR/Gigajoule) transitional period (01.01.2023) - 01.01.2033) Electricity 0,15 Electricity produced from low carbon sources 0,15
Amendment 365 #
Proposal for a directive
Annex 1 – table C
Annex 1 – table C
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) Final rate after completion of Start of transitional period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Coal and coke 0,9 0,9 0,9 Non-sustainable bioliquids 0,9 0,9 0,9 Non-sustainable solid products falling within CN codes 0,9 0,9 codes 4401 and 4402 Liquefied Petroleum Gas (LPG) 0,6 0,9 Natural gas 0,6 0,00 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels of non-biological origin 0,6 0,9 Sustainable food and feed crop bioliquids 0,415 0,9 0,45 Sustainable food and feed crop biogas 0,45 15 0,945 Sustainable bioliquids 0,4500 0,45 Sustainable biogas 0,4500 0,45 Sustainable solid products falling within CN codes 0,4500 0,45 4401 and 4402 Low-carbon fuels 0,150.00 0,45 Renewable fuels of non-biological origin 0,1500 0,15 Advanced sustainable bioliquids, biogas and products 0,1500 0,15 falling within CN codes 4401 and 4402 Electricity 0,00 0,15 Electricity produced from low carbon sources 0,00 0,15
Amendment 370 #
Proposal for a directive
Annex 1 – table C a (new)
Annex 1 – table C a (new)
Table C. 1. — Maximum levels of taxation applicable electricity used for heating (in EUR/Gigajoule) transitional period (01.01.2023) - 01.01.2033) Electricity 0,15 Electricity produced from low carbon sources 0,15
Amendment 372 #
Proposal for a directive
Annex 1 – table D
Annex 1 – table D
Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule) Start of transitional period Final rate after completion of transitional (01.01.2023) period (01.01.2033) before indexat ion Electricity 0,15 0,00 0,15 Electricity produced from low carbon sources 0,00 0,15
Amendment 374 #
Proposal for a directive
Annex 1 – table D a (new)
Annex 1 – table D a (new)
Table D.1. — Maximum levels of taxation applicable to electricity (in EUR/Gigajoule) transitional period (01.01.2023) - 01.01.2033) Electricity 0,15 Electricity produced from low carbon sources 0,15