Activities of Sabine WILS related to 2011/0092(CNS)
Plenary speeches (1)
Taxation of energy products and electricity (debate)
Amendments (14)
Amendment 22 #
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 treatment to inland waterways. In some harbours a cleaner 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 technologyavoid the production of fuel-based electricity on board a craft while at berth, and the connected local air pollution, pending the adoption of a more comprehensive framework in the matter, Member States should exempt the use of shore-side electricity by ships while at berth in a sea or an inland 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 26 #
Proposal for a directive
Recital 19 a (new)
Recital 19 a (new)
(19a) In order to promote the use of inland waterways Member States should be able to continue to apply a favourable tax treatment to them.
Amendment 35 #
Proposal for a directive
Article 1 – paragraph 1 – point 11 – point a – point iii
Article 1 – paragraph 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 2020, electricity directly provided to vessels berthed in sea and inland ports.
Amendment 48 #
Proposal for a directive
Recital 18 a (new)
Recital 18 a (new)
(18a) This Directive is intended to facilitate the over-arching goals of the Union's energy and climate policies. The introduction of the aviation sector into the EU Emission Trading Scheme through Directive 2008/101/EC is a reflection of the ambition to reduce greenhouse gas emissions from this sector. In the event that, by 31 December 2011, no international agreement has been reached that includes maritime emissions and contains ambitious reduction targets, the Commission should make a proposal to include such emissions within the Union's greenhouse gas reduction commitment. Taxing energy products used in aviation and maritime activities in the same manner as other energy products is essential for the energy independence of the Union and as an incentive for energy efficiency.
Amendment 51 #
Proposal for a directive
Recital 19 a (new)
Recital 19 a (new)
(19 a) In line with the Union's climate change and environmental objectives, it is necessary to dispense with the obligation for Member States to exempt from taxation fuel used for the purpose of air and maritime navigation. Ending this obligation should help to create a level playing field for different modes of transport, broadening the tax base and complying more fully with the principle of subsidiarity. The requirement to enter into bilateral agreements with other Member States in order to be able to waive these exemptions should also be dispensed with, as it constitutes an overly cumbersome procedure. Instead, Member States should be given the possibility of taxing fuel used for the purpose of air and maritime navigation. Member States should refrain from applying such taxes in ways that conflict with international obligations until international legal barriers have been removed. Where Member States decide to tax energy products used in Union air or sea navigation, this should, where feasible, be done in ways that do not result in “tankering”.
Amendment 55 #
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 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 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. This report should include an overview of existing taxation provisions contained in bilateral air service agreements. 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 73 #
Proposal for a directiveArticle 1 – paragraph 1 – point 11 – point (a) (ii) Directive 2003/96/EC
Article 14 – paragraph 1 - point (a)
Article 14 – paragraph 1 - point (a)
ii) in point (a), the second sentence is replaced by the following: is deleted.
Amendment 84 #
Proposal for a directive
Article 1 – paragraph 1 – point 17 – point c a (new)
Article 1 – paragraph 1 – point 17 – point c a (new)
Directive 2003/96/EG
Article 21 – paragraph 6 a (new)
Article 21 – paragraph 6 a (new)
c a) No later than six months after the adoption of this Directive, the Commission shall report to the European Parliament and to the Council on the pre- conditions for some or all Member States to switch to a system in which transport fuels are taxed according to the fuel used, irrespective of where filling takes place. The report shall be accompanied, where appropriate, by proposals for amendments of Union legislation and shall include comprehensive assessments of the impact on fiscal subsidiarity, greenhouse gas emissions, energy independence and economic growth."
Amendment 85 #
Proposal for a directive
Recital 18 a (new)
Recital 18 a (new)
(18a) This Directive is intended to facilitate the over-arching goals of the Union's energy and climate policies. The introduction of the aviation sector into the EU Emission Trading Scheme through Directive 2008/101/EC is a reflection of the ambition to reduce greenhouse gas emissions from this sector. In the event that, by 31 December 2011, no international agreement has been reached that includes international maritime emissions and contains ambitious reduction targets, the Commission should make a proposal to include such emissions within the Union's greenhouse gas reduction commitment. Taxing energy products used in aviation and maritime activities in the same manner as other energy products is essential for the energy independence of the Union and as an incentive for energy efficiency. Steps must be taken to ensure that the application of these taxation measures will not be paid for by consumers, i.e. that the cost will not be passed on to them.
Amendment 87 #
Proposal for a directive
Article 1 – paragraph 1 – point 21
Article 1 – paragraph 1 – point 21
Directive 2003/96/EG
Artikel 29 – Unterabsatz 2
Artikel 29 – Unterabsatz 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. This report should include an overview of existing taxation provisions contained in bilateral air transport agreements. 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.
Amendment 99 #
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 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. This report should include an overview of existing taxation provisions contained in bilateral air service agreements. 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 160 #
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 – points b and c
Article 14 – paragraph 1 – points b and c
(iia) points (b) and (c) are deleted.
Amendment 168 #
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 209 #
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 also include an overview of existing taxation provisions contained in bilateral air service agreements. 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.