Activities of Olle LUDVIGSSON related to 2011/0092(CNS)
Plenary speeches (1)
Taxation of energy products and electricity (debate)
Shadow reports (1)
REPORT on the proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity PDF (666 KB) DOC (949 KB)
Amendments (38)
Amendment 24 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2a) In order for the internal market to function in an adequate and efficient way in the area of energy, all Union initiatives and pieces of legislation related to this area need to be continuously and carefully coordinated. Not only should the revised Directive 2003/96/EC be made compatible with other energy-related policies. Those policies should also be appropriately adapted to the energy taxation framework. Any lack of coherence would be detrimental to the fulfilment of the long-term Union objectives of building smart, sustainable and inclusive growth.
Amendment 26 #
Proposal for a directive
Recital 2 b (new)
Recital 2 b (new)
Amendment 27 #
Proposal for a directive
Recital 3
Recital 3
(3) Taxation related to CO2 emissions can beis generally a cost-effective means for Member States to achieve the reductions of greenhouse gasses necessary according to Decision 406/2009/EC of the European Parliament and the Council of 23 April 2009 on the effort of Member States to reduce their greenhouse gas emissions to meet the Union's greenhouse gas emission reduction commitments up to 2020 as regards sources not covered by the Union scheme under Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC. In view of the present and potential role of CO2-related taxation, the proper functioning of the internal market requires common rules on that taxation.
Amendment 36 #
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, 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. Biofuels and bioliquids 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 Since the environmental advantages of these products vary, depending on whether they comply with relevant sustainability criteria, the specific reference values for biomass and products made of biomass should only apply where such criteria are met. For biofuels and bioliquids 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, the sustainability criteria to be applied are those laid down in Article 17 of that Directive. For biomass products that are not biofuels or bioliquids, a proposal on specific sustainability criteria shall be presented by the Commission no later than one year after the adoption of this Directive. As soon as the proposal has been endorsed, these specific sustainability criteria shall apply whereto theose criteria are metproducts.
Amendment 45 #
Proposal for a directive
Recital 8
Recital 8
(8) 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 prescribed, Member States should, also for reason of fiscal neutrality, ensure equal levels of national taxation on all products concerned. Where needed,Regarding motor fuels, a transitional periods for the purposes of equalising those levels should be foreseen.
Amendment 49 #
Proposal for a directive
Recital 9
Recital 9
(9) The minimum levels of CO2-related taxation should be fixed in the light of the national targets for Member States as laid down in Decision 406/2009/EC on the effort of Member States to reduce their greenhouse gas emissions to meet the Union's greenhouse gas emission reduction commitments up to 2020. Since that Decision recognises that efforts to reduce their greenhouse gas emissions should be fairly distributed between the Member States, transitional periods shcould be fixed for certain Member States. The periods should be as short and as limited in scope as possible. If the Union decides to raise its targets for reducing greenhouse gas emissions, these periods should be re- examined and then re-designed or removed.
Amendment 54 #
Proposal for a directive
Recital 11
Recital 11
(11) It should be ensured that the minimum levels of taxation preserve their intended effects. Since CO2-related taxation complements the operation of Directive 2003/87/EC, the market price of the emission allowances should be closely monitored in the periodic review of the Directive, incumbent on the Commission. The minimum levels of both general energy consumption taxation and CO2-related taxation should at regular intervals be automatically alignupdated to take into account the evolution of their real value in order to preserve the current level of rate harmonisation; to reduce the volatility stemming from energy and food prices, thisese alignments 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. However, since CO2-related taxation complements the operation of Directive 2003/87/EC, the minimum level of CO2-related taxation should, if and when the market price of emission allowances is higher than the real value of the CO2 base level, instead be aligned with that price. Moreover, if the Union targets for reducing greenhouse gas emissions are raised, the CO2 base level should be brought into line with the new objectives.
Amendment 61 #
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, could be seen as createsing 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 necessaryreasonable to complete this alignment and gradually move to a situation where gas oil and petrol are taxed at an equal level.
Amendment 74 #
Proposal for a directive
Recital 16 a (new)
Recital 16 a (new)
(16a) Since the introduction of electric and hybrid vehicles is a key to easing the dependence on non-renewable fuels in the transport sector, Member States should for a limited period of time have the possibility of applying an exemption or reduction in the level of taxation to electricity utilised to charge such vehicles.
Amendment 78 #
Proposal for a directive
Recital 17
Recital 17
(17) Exemption or reductions to the benefit of households and charitable organisations may form part of social measures defined by Member States. TIn order to set the right incentives for investments in energy savings and enhanced energy efficiency, the possibility in Article 15 to apply such exemptions or reductions sto househould, for reasons of equal treatment between energys and charitable organisations shources, be extended to all energy products used as heating fuel and electricity. In order to ensure that their impact on the internal market remains limited, such exemptions and reductions should be applied only to non-business activitild, after a long phase- out period, be removed. In Member States where this affects energy prices, low- income households and charitable organisations should be compensated via solid and comprehensive social measures.
Amendment 82 #
Proposal for a directive
Recital 18
Recital 18
(18) In the case of liquefied petroleum gas (LPG) and natural gas used as propellants, advantages in the form of lower minimum levels of general energy consumption taxation or the possibility to exempt those energy products from taxation are no longert justified, in particular in the light of the need to increase the market share of renewable energy sources and should therefore be removed in the medium termthe long run and should therefore be removed. However, since these fuels have a less harmful environmental impact than other fossil fuels and since their distribution infrastructure could be beneficial in the introduction of renewable alternatives, the advantages should be gradually phased out.
Amendment 86 #
Proposal for a directive
Recital 19
Recital 19
(19) Directive 2003/96/EC obliges Member States to exempt from taxation fuel used for navigation in Community waters as well as electricity produced on board a craft, including while at berth in a port. Moreover, Member States may extend this favourable tax treatmenton-pleasure air and sea navigation. This ban is not in line with the overall environmental objectives of the Union, the subsidiarity principle or the aim of establishing a level playing field in energy taxation. It should therefore be removed. At the same time, Member States should in these two areas be given the possibility to apply reduced or full exemptions regarding both general energy consumption taxation and CO2-related taxation. Consequently, while respecting bi- and multilateral international agreements as well as the fact that the aviation sector will and the maritime sector might be included in the Union emissions trading scheme, Member States should be fully free to design the energy tax structures for air and sea navigation that they find appropriate. This tax treatment should also be applicable to inland waterways. In some harbours a cleaner energy alternative exists with the use of shore-side electricity which, however, is taxable. In order to set a first incentive for the development and application of this technology, pending the adoption of a more comprehensive framework in the matter, Member State should exempt the use of shore-side electricity by ships while at berth in a port from energy taxation. This exemption should apply during a period long enough in order not to discourage port operators from making the necessary investments but at the same time be time- limited in such a way that its maintenance, in full or in part, is made subject to a new decision in due time.
Amendment 89 #
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. The energy efficiency increases should be clearly defined and closely monitored by national authorities. As regards CO2 related taxation the treatment of the sectors concerned should be aligned to the rules applying to industrial sectors.
Amendment 91 #
Proposal for a directive
Recital 21
Recital 21
(21) The general rules introduced by this Directive take account of the specificities of fuels that are biomass or made of biomass complying with the sustainability criteria laid down in Article 17 of Directive 2009/28/EC with regard both to their contribution to the CO2-balance and to their lower energy content per quantitative unit, as compared to some of the competing fossil fuels. The sustainability criteria are for biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC laid down in Article 17 of that Directive and will for other biomass products be established following a proposal from the Commission. Consequently, the provisions in Directive 2003/96/EC authorising reductions or exemptions for those fuels should be removed in the medium term. For the interim period, it should be ensured that the application of these provisions is made consistent with the general rules introduced by this Directive. Biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC should therefore only benefit from additional tax advantages applied by Member States if they fulfil their sustainability criteria laid down in Article 17 of this Directive. . Other biomass products should, as soon as their specific sustainability criteria have been adopted following the Commission’s proposal, only benefit from additional tax advantages if these new criteria are fulfilled.
Amendment 96 #
Proposal for a directive
Recital 26 a (new)
Recital 26 a (new)
(26a) The tax evasion phenomena of 'tank tourism' in commercial road transport and 'tankering' in commercial aviation distort the internal market and make it disadvantageous for individual Member States to apply levels of taxation that are higher than in other states. One way to deal with these problems could be to shift, in whole or in part, from the present system of taxing the quantities purchased nationally of the relevant transport fuels to a system of taxing these fuels on the basis of the quantities that are actually used within the territory of each Member State. In order to get a better picture of this alternative solution, the Commission should present a report on the feasibility and expected impact of such a shift.
Amendment 101 #
Proposal for a directive
Recital 28
Recital 28
(28) Every fivthree years and for the first time by the end of 2015, the Commission should report to the European Parliament and 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 impact of innovation and technological developments, the impact on harmful or potentially harmful emissions other than of CO2 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 107 #
Proposal for a directive
Article 1 – point 1
Article 1 – point 1
Directive 2003/96/EC
Article 1 – paragraph 1
Article 1 – paragraph 1
1. Member States shall impose taxation on energy products and electThis Directive establishes a common Union framework for the taxation of energy products and electricity. It lays down a set of mandatory rules that Member States shall observe when imposing national taxation in these areas. It sets a definition and reference structure for the relevant fuels, minimum levels of taxation, princity in accordance with this Directive. ples for how tax rates shall be mutually related and updated, a system for the coordination of energy taxation with the EU Emissions Trading Scheme, a number of phasing-out and exemption arrangements as well as provisions for how the legislation in this field shall be further developed.
Amendment 116 #
Proposal for a directive
Article 1 – point 1
Article 1 – point 1
Directive 2003/96/EC
Article 1 – paragraph 4 a (new)
Article 1 – paragraph 4 a (new)
4a. No later than one year after the adoption of this Directive, the Commission shall present a proposal on establishing sustainability criteria for biomass products that are not biofuels or bioliquids. As soon as the proposal has been adopted, the reference CO2 emission factors set out in point 11 of Annex I to Commission Decision 2007/589/EC and the net calorific reference values set out in Annex III to Directive 2009/28 shall in the case of biomass products that are not biofuels or bioliquids apply only when the product concerned complies with the new sustainability criteria. Where such biomass products do not comply with these criteria, Member States shall apply the reference CO2 emission factor and net calorific reference value for the equivalent heating or motor fuel for which minimum levels of taxation are specified in this Directive.
Amendment 127 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1
Article 4 – paragraph 3 – subparagraph 1
3. Without prejudice to the exemptions, differentiations and reductions provided for in this Directive, Member States shall ensure that where equal minimum levels of taxation are laid down in Annex I in relation to a given use, equal levels of taxation are fixed for products put to that use. Without prejudice to Article 15(1)(i), for motor fuels referred to in Annex I Table A, this obligation shall apply as from 1 January 2023in full as from 1 January 2028 and shall until then be gradually introduced in two steps: (a) as from 1 January 2018, Member States shall ensure that the national minimum levels for any individual motor fuel are no more than 20% lower than those of any of the other motor fuels; (b) as from 1 January 2023, Member States shall ensure that an equal level of CO2- related taxation is fixed for all motor fuels and that the national minimum level of general energy consumption taxation for any individual motor fuel is no more than 10% lower than that of any of the other motor fuels.
Amendment 139 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 1
Article 4 – paragraph 4 – subparagraph 1
4. The minimum levels of general energy consumption taxation laid down in this Directive shall be adapted every three years starting from 1 July 2016 in order to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The Commission shall publish the resulting minimum levels of taxation in the Official Journal of the European Union.
Amendment 144 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 2 a (new)
Article 4 – paragraph 4 – subparagraph 2 a (new)
Amendment 145 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 2 b (new)
Article 4 – paragraph 4 – subparagraph 2 b (new)
If the Union decides that the levels of greenhouse gas emissions be reduced by 2020 by more than 20% compared to the levels attained in 1990, the Commission shall, no later than three months after such a decision has been taken, present a report on which adjustments in this Directive are advisable for the new objectives to be met. The Council shall, no later than six months after the publication of that report, take a decision on how to adapt the CO2 base level to the new circumstances.
Amendment 146 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 2 c (new)
Article 4 – paragraph 4 – subparagraph 2 c (new)
The Commission shall publish the resulting minimum levels of general energy consumption taxation and CO2- related taxation in the Official Journal of the European Union.
Amendment 161 #
Proposal for a directive
Article 1 – point 11 – point a – point ii a (new)
Article 1 – point 11 – point a – point ii a (new)
Directive 2003/96/EC
Article 14 – paragraph 1 – point b
Article 14 – paragraph 1 – point b
(iia) point (b) is deleted
Amendment 162 #
Proposal for a directive
Article 1 – point 11 – point a – point ii b (new)
Article 1 – point 11 – point a – point ii b (new)
(iib) point (c) is deleted
Amendment 165 #
Proposal for a directive
Article 1 – point 11 – point a – point iii
Article 1 – point 11 – point a – point iii
Directive 2003/96/EC
Article 14 – paragraph 1 – point e
Article 14 – paragraph 1 – point e
(e) until 31 December 20203, electricity directly provided to vessels berthed in ports.
Amendment 167 #
Proposal for a directive
Article 1 – point 11 – point a a (new)
Article 1 – point 11 – point a a (new)
Directive 2003/96/EC
Article 14 – paragraph 2
Article 14 – paragraph 2
(aa) Paragraph 2 is deleted
Amendment 172 #
Proposal for a directive
Article 1 – point 13 – point a – point -i (new)
Article 1 – point 13 – point a – point -i (new)
Directive 2003/96/EC
Article 15 – paragraph 1 – point b a (new)
Article 15 – paragraph 1 – point b a (new)
(-i) the following point is inserted: '(ba) until 1 January 2023, electricity utilised to charge electric and hybrid vehicles used for road transport;'
Amendment 173 #
Proposal for a directive
Article 1 – point 13 – point a – point -i a (new)
Article 1 – point 13 – point a – point -i a (new)
Directive 2003/96/EC
Article 15 – paragraph 1 – point (f)
Article 15 – paragraph 1 – point (f)
(-ia) point (f) is replaced by the following: '(f) energy products supplied for use as fuel for sea navigation and navigation on inland waterways (including fishing), other than in private pleasure craft, and electricity produced on board a craft; For the purposes of this Directive 'private pleasure craft' shall mean any craft used by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities.'
Amendment 174 #
Proposal for a directive
Article 1 – paragraph 1 – point 13 – point a – point -i b (new)
Article 1 – paragraph 1 – point 13 – point a – point -i b (new)
Directive 2003/96/EC
Article 15 – paragraph 1 – point f a (new)
Article 15 – paragraph 1 – point f a (new)
(-ib) the following point (f) a is inserted: '(fa) energy products supplied for use as fuel for the purpose of air navigation other than in private pleasure-flying; For the purposes of this Directive 'private pleasure-flying' shall mean the use of an aircraft by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities.'
Amendment 177 #
Proposal for a directive
Article 1 – point 13 – point a – point i
Article 1 – point 13 – point a – point i
Directive 2003/96/EC
Article 15 – paragraph 1 – point h
Article 15 – paragraph 1 – point h
(h) energy products used as heating fuel and electricityuntil 1 January 2023, electricity, natural gas, coal and solid fuels if used by households and/or by organisations recognised as charitable by the Member State concerned. In the case of such charitable organisations, Member States shall confine the exemption or reduction to use for the purpose of non- business activities. Where mixed use takes place, taxation shall apply in proportion to each type of use. If a use is insignificant, it may be treated as nil;
Amendment 180 #
Proposal for a directive
Article 1 – point 13 – point a – point i
Article 1 – point 13 – point a – point i
Directive 2003/96/EC
Article 15 – paragraph 1 – point i
Article 15 – paragraph 1 – point i
(i) Until 1 January 2023, natural gas and LPG used as propellants;. From 1 January 2023 until 1 January 2028, Member States may apply a reduction of up to 50% of the minimum levels of taxation for one or both of these fuels as long as the national market share for vehicles using the fuel in question is less than 10%.
Amendment 191 #
Proposal for a directive
Article 1 – point 13 – point b
Article 1 – point 13 – point b
Directive 2003/96/EC
Article 15 – paragraph 3
Article 15 – paragraph 3
3. Member States may apply a level of general energy consumption taxation down to zero on the consumption of energy products and electricity used for agricultural, horticultural, aquacultural works and in forestry. The beneficiaries shall be subject to arrangements that must lead to increased energy efficiency broadly equivalent to those that would have been achieved if the standard Union minimum rates had been observed. The energy efficiency enhancement process shall be closely monitored by national authorities. For beneficiaries failing to deliver the expected efficiency increases, energy consumption shall be taxed at a level corresponding to the extent of the failure.
Amendment 193 #
Proposal for a directive
Article 1 – point 13a* – point a
Article 1 – point 13a* – point a
Directive 2003/96/EC
Article 16 – paragraph 1 – introductory part
Article 16 – paragraph 1 – introductory part
1. Until 1 January 2023, Member States may, without prejudice to paragraph 5 of this Article, apply an exemption or a reduced rate of general energy consumption taxation under fiscal control on the taxable products referred to in Article 2 of this Directive where such products are made up of, or contain, one or more of the following products and where, (a) as far as biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC are concerned, these products comply with the sustainability criteria laid down in Article 17 of that Directive: * NB: wrongly numb, (b) as far as biomass products other than biofuels and bioliquids are concerned '(1)' in the Commission proposal., these products comply with the sustainability criteria to be established in accordance with Article 1 paragraph 4 a of this Directive, as soon as these criteria have been adopted:
Amendment 199 #
Proposal for a directive
Article 1 – point 14
Article 1 – point 14
Directive 2003/96/EC
Article 18 – paragraph 5
Article 18 – paragraph 5
5. Bulgaria, the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Romania and Slovakia may, for uses referred to in Articles 8 and 9, apply a transitional period until 1 January 2021 to introduce CO2-related taxation. If the Union decides that the levels of greenhouse gas emissions be reduced by 2020 by more than 20% compared to the levels attained in 1990, the Commission shall examine the application of these transitional periods and, if appropriate, present a proposal with a view to shortening them and/or modifying the minimum levels of CO2- related taxation as set out in Annex I.
Amendment 200 #
Proposal for a directive
Article 1 – point 17 – point c a (new)
Article 1 – point 17 – point c a (new)
Directive 2003/96/EC
Article 21 – paragraph 6 a (new)
Article 21 – paragraph 6 a (new)
(ca) The following paragraph is added: '6a. No later than two years after the adoption of this Directive, the Commission shall present a report on the feasibility and expected impact of shifting, in whole or in part, from the present system of taxing the quantities of transport fuels that are purchased nationally to a system of taxing these fuels on the basis of the quantities that are actually used within the territory of each Member State. If deemed appropriate, the report should be followed up by relevant legislative proposals.'
Amendment 202 #
Proposal for a directive
Article 1 – point 21
Article 1 – point 21
Directive 2003/96/EC
Article 29 – paragraph 1
Article 29 – paragraph 1
Every fivthree years and for the first time by the end of 2015, the Commission shall submit to the European Parliament and the Council a report on the application of this Directive and, where appropriate, a proposal for its modification.
Amendment 206 #
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 impact on harmful or potentially harmful emissions other than of CO2, 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.