27 Amendments of Jolanta Emilia HIBNER related to 2011/0092(CNS)
Amendment 28 #
Proposal for a directive
Recital 3
Recital 3
(3) Taxation related to CO2 emissions can be 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 potential role of CO2-related taxation, the proper functioning of the internal market requires common rules on that taxation.
Amendment 29 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) It should be borne in mind, however, that the Member States’ economies vary where the energy mix is concerned, and that the process of cutting greenhouse gas emissions ought to be supported in line with the principle of fiscal neutrality, ensuring that it does not adversely affect the competitiveness of the economies concerned. This Directive takes account of the fact that many Member States are currently developing long-term, optimum energy mix strategies enabling them, for example, to move towards low-emissions economies, which, in turn, will allow them to meet the climate challenges set by EU law. Given the legitimate social and economic interests involved, the Member States ought to be given a free hand when it comes to applying taxation relating to CO2 emissions. Giving the Member States such discretion means that they have freedom of choice/optionality with regard to the use of an emissions component in setting the tax rate for energy products and electricity.
Amendment 30 #
Proposal for a directive
Recital 4
Recital 4
(4) Member States should, however, also be able, as hitherto, to use energy taxation on heating fuels, motor fuels and electricity for a variety of purposes not necessarily nor specifically or exclusively related to the reduction of greenhouse gases.
Amendment 33 #
Proposal for a directive
Recital 5
Recital 5
(5) Therefore, provision should be made for energy taxation to consist of one or two components, CO2-related taxation and i.e. compulsory general energy consumption taxation. In order for energy taxation to adapt to the operation of the Union scheme under Directive 2003/87/EC Member States should be required to explicitly distinguish between those two components. This would also allow distinct treatment of fuels that are biomass or made from biomass and, as optional, CO2-related taxation.
Amendment 39 #
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 optional 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 apply where these criteria are met.
Amendment 42 #
Proposal for a directive
Recital 7
Recital 7
(7) CO2-related taxation should be adapted to the operation of Directive 2003/87/EC so as to complement it effectively. That optional taxation should apply to all uses, including those for purposes other than heating, of energy products causing CO2 emissions in installations within the meaning of that Directive, provided that the installation concerned is not subject to the emission trading scheme under that Directive. However, since the cumulative application of both instruments would not allow emission reductions beyond those attained, overall, through the emission trading scheme alone, but would merely increase the total cost of these reductions, CO2 related taxation should not apply to consumption in installations subject to the Union scheme.
Amendment 43 #
Proposal for a directive
Recital 8
Recital 8
Amendment 48 #
Proposal for a directive
Recital 9
Recital 9
Amendment 52 #
Proposal for a directive
Recital 11
Recital 11
Amendment 70 #
Proposal for a directive
Recital 14
Recital 14
(14) There is a need to limit the potential cost impact of optional CO2-related taxation on the sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage in the meaning of Article 10a(13) of Directive 2003/87/EC. Accordingly, it is appropriate to provide for corresponding transitional measures which, however, should also preserve the environmental effectiveness of CO2- related taxation.
Amendment 72 #
Proposal for a directive
Recital 15
Recital 15
(15) Article 5 of Directive 2003/96/EC permits the application of differentiated rates of taxation in certain cases. However, in order to ensure the consistency of the CO2 price signal, the possibility for Member States to differentiate national rates should be restricted to general energy consumption taxation. Moreover, the possibility to apply a lower level of taxation to motor fuel used by taxis is no longer compatible with the objective of policies promoting alternative fuels and energy carriers and the use of cleaner vehicles in urban transport and should thus be removed.
Amendment 80 #
Proposal for a directive
Recital 18
Recital 18
Amendment 90 #
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. As regards optional CO2 related taxation the treatment of the sectors concerned should be aligned to the rules applying to industrial sectors.
Amendment 94 #
Proposal for a directive
Recital 22
Recital 22
(22) In the absence of a more far-reaching harmonisation in the area of heating fuels used for business purposes, Member States with levels of taxation above the minimum levels prescribed in that area should continue to be able to provide for certain reductions. The applicable conditions should distinguish between general energy consumption taxation and CO2- related taxation, since those two elements pursue different objectives. Furthermore, it should be made clear that references to tradable permit schemes in Article 17 of Directive 2003/96/EC do not include the Union scheme under Directive 2003/87/EC.
Amendment 102 #
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 optional 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. 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 108 #
Proposal for a directive
Article 1 – point 1
Article 1 – point 1
Directive 2003/96/EC
Article 1 – paragraph 2 – subparagraph 1
Article 1 – paragraph 2 – subparagraph 1
2. Member States shallmay distinguish between CO2-related taxation and general energy consumptiontwo different components of taxation: compulsory general energy consumption taxation and optional CO2-related taxation.
Amendment 112 #
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
Amendment 115 #
Proposal for a directive
Article 1 – point 1
Article 1 – point 1
Directive 2003/96/EC
Article 1 – paragraph 4
Article 1 – paragraph 4
4. Unless otherwise specified, the provisions of this Directive shall apply both to CO2-related taxation and to general energy consumption taxation and to CO2-related taxation, if such taxation component has been introduced by a Member State.
Amendment 118 #
Proposal for a directive
Article 1 – point 2 – point b
Article 1 – point 2 – point b
Directive 2003/96/EC
Article 2 – paragraph 4 – subparagraph 1
Article 2 – paragraph 4 – subparagraph 1
Optional CO2-related taxation shall, subject to Article 14(1)(d) of this Directive, apply to uses of energy products giving rise to carbon dioxide emissions from installations as defined in Article 3(e) of 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, whether or not those installations reach the threshold values indicated in Annex I to that Directive.
Amendment 122 #
Proposal for a directive
Article 1 – point 4 – point a
Article 1 – point 4 – point a
Directive 2003/96/EC
Article 4 – paragraph 2 – point a
Article 4 – paragraph 2 – point a
(a) as regards optional CO2-related taxation, in accordance with the second subparagraph of Article 1(2), at the time of release for consumption;
Amendment 124 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 3
Article 4 – paragraph 3
Amendment 137 #
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
Amendment 163 #
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 d
Article 14 – paragraph 1– point d
(d) as regards optional CO2-related taxation, energy products used for activities subject to, and not excluded from, the Union scheme within the meaning of Directive 2003/87/EC;
Amendment 171 #
Proposal for a directive
Article 1 – point 12
Article 1 – point 12
Directive 2003/96/EC
Article 14a – paragraph 1
Article 14a – paragraph 1
1. Until 31 December 2020, Member States shall provide a credit concerning optional CO2- related taxation with respect to the use of energy products by installations belonging to sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage.
Amendment 179 #
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
Amendment 197 #
Proposal for a directive
Article 1 – point 14
Article 1 – point 14
Directive 2003/96/EC
Article 17 – paragraph 2
Article 17 – paragraph 2
2. Provided the minimum levels of taxation prescribed in this Directive are respected on average for each business, Member States may apply tax reductions from optional CO2- related taxation to energy products used for heating purposes or for the purposes of Article 8(2)(b) and (c) where agreements are concluded with business entities as referred to in Article 11 or associations of such business entities, or where tradable permit schemes or equivalent measures are implemented, as far as they lead to objectives concerning the reduction of CO2 emissions.
Amendment 198 #
Proposal for a directive
Article 1 – point 14
Article 1 – point 14
Directive 2003/96/EC
Article 18 – paragraph 5
Article 18 – paragraph 5