2011/0092(CNS) | [ParlTrack]

Proposal for a directive
Recital 4

(4) ~~Member States should, however,~~As consumption taxes primarily perform a fiscal function, Member States themselves should be able to opt for the most suitable measures to reduce greenhouse gases. Member States should furthermore 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 11 #

Proposal for a directive
Recital 5

(5) Therefore, provision should be made for energy taxation to consist of two components, CO2-related taxation and 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. This also makes it clear and understandable to tax-paying citizens and/or firms in the Member States why, and how, these cost-increasing measures are being imposed on them by Europe’s left-wing political elite.

Amendment 12 #

Andrea COZZOLINO

Proposal for a directive
Recital 5 a (new)

(5a) General taxation of energy consumption should be used in part for a future new system of own resources for the European Union budget. This would reduce Member State contributions, easing the fiscal burden on labour. In addition, it is appropriate to establish a link between the new own resource for the Union budget and energy infrastructure financing.

Amendment 13 #

Proposal for a directive
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, creates 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 necessary to complete this alignment and gradually move to a situation where gas oil and petrol are taxed at an equal level. This will make it clear to gas oil users that a considerably increased financial burden is being forced upon them by Europe’s left-wing political elite.

Amendment 14 #

Proposal for a directive
Recital 13

(13) As regards the possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be deleted. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted. This too is a clear signal from Europe’s left-wing political elite to consumers that environmental measures taken to ludicrous lengths are likely to cost a great deal, with the bill being passed on to consumers, who are already going through difficult economic times.

Amendment 15 #

Proposal for a directive
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. Users of taxi services are simply going to have to pay more for their journeys; that is the rationale of this measure.

Amendment 16 #

Proposal for a directive
Recital 16

(16) The rules on optional tax reductions and exemptions contained in Article 15 of Directive 2003/96/EC should be adapted in the light of experience gathered and of the new framework created by this Directive. The possibility for Member States to apply those optional reductions and exemptions should as much as possible be limited to general energy consumption taxation in order to establish a comprehensive and consistent CO2 price signal outside the Union emission trading scheme, though this proposal is entirely contrary to the subsidiarity principle.

Amendment 17 #

Louis GRECH

Proposal for a directive
Recital 17

(17) Exemption or reductions to the benefit of low income households and charitable organisations may form part of social measures defined by Member States, in order to ensure that consumers pay a fair, affordable price for energy. The possibility to apply such exemptions or reductions should, for reasons of equal treatment between energy sources, be extended to all energy products used as heating fuel ~~and~~, electricity and fuels. In order to ensure that their impact on the internal market remains limited, such exemptions and reductions should be applied only to non-business activities.

Amendment 18 #

Maria da Graça CARVALHO

Proposal for a directive
Recital 17

(17) Exemption or reductions to the benefit of households, especially low income households, and charitable organisations may form part of social measures defined by Member States. The possibility to apply such exemptions or reductions should, for reasons of equal treatment between energy sources, 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 activities.

Amendment 19 #

Louis GRECH

Proposal for a directive
Recital 28

(28) Every ~~fiv~~three years and for the first time by the end of 2015, the Commission should report to the European Parliament and 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. 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. The Commission should also engage in market monitoring to ensure transparency of the energy market, and to ensure that consumers are not adversely affected by any market abuses.

Amendment 20 #

Proposal for a directive
Article 1 – paragraph 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 1

1. Member States ~~shall~~may not impose taxation on energy products and electricity in accordance with this Directive.

Amendment 21 #

Proposal for a directive
Article 1 – paragraph 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 2 – subparagraph 4

Where Directive 2006/32/EC, Decision 2007/589/EC or Directive 2009/28/EC, as the case may be, do not contain an emission factor and/or net calorific value for the product concerned, Member States shall refer to relevant available information on its CO2 emission factor and/or net calorific value.deleted

Amendment 22 #

Proposal for a directive
Article 1 – paragraph 1 – point 11 – point a – point iii – introductory part

Directive 2003/96/EC
Article 14 – paragraph 1

(iii) the following point~~s (d) and~~ (e) ~~are~~is added:

Amendment 23 #

Proposal for a directive
Article 1 – paragraph 1 – point 11 – point a – point iii – point d

Directive 2003/96/EC
Article 14 – paragraph 1 – point d (new)

~~(d) ‘as regards 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;~~deleted

Amendment 24 #

Maria da Graça CARVALHO

Proposal for a directive
Article 1 – paragraph 1 – point 13 – point a – point i

Directive 2003/96/EC
Article 15 – paragraph 1– point h

(h) energy products used as heating fuel and electricity if used by households, especially low income 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 9 #

Proposal for a directive
Recital 4

(4) Member States should, however, 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.deleted

source: PE-473.717

2011/10/21 TRAN 31 amendments...

Amendment 11 #

Dieter-Lebrecht KOCH

Proposal for a directive
–

The Committee on Transport and Tourism calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to propose rejection of the Commission proposal.

Amendment 12 #

Juozas IMBRASAS

Proposal for a directive
Recital 2

(2) It is necessary to ensure that the internal market continues to function properly in a context of new requirements relating to the limitation of climate change, to the use of renewable energy sources and to energy savings, as endorsed by the Presidency Conclusions of the European Council of 8-9 March 2007 and of 11-12 December 2008. Consistent treatment of energy sources under this Directive must therefore be guaranteed in order to provide a genuine level playing field for energy consumers regardless of the energy source used.

Amendment 13 #

Isabelle DURANT, Michael CRAMER, Eva LICHTENBERGER

Proposal for a directive
Recital 2 a (new)

(2a) Taxation of energy products should be approached in a technology-neutral manner in order to give new technologies the opportunity to develop.

Amendment 14 #

Proposal for a directive
Recital 2 a (new)

(2a) Future legislation on taxation on energy should internalise the social and environmental external costs, caused by each sector, and aim to reduce those external costs, obtaining positive effects for society, the economy and public budgets.

Amendment 15 #

Juozas IMBRASAS

Proposal for a directive
Recital 3

(3) The primary purpose of energy taxation is to encourage consumers to use energy more efficiently and to obtain it from cleaner sources. 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 16 #

Juozas IMBRASAS

Proposal for a directive
Recital 6

(6) EGiven that an appropriate framework for energy taxation needs to be put in place, 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 apply where these criteria are met.

Amendment 17 #

Proposal for a directive
Recital 13

(13) As regards the possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be deleted. In order to give transport firms the opportunity to adapt to the new rules, a transitional period ending in 2020 should be instituted before this possibility is completely abolished. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted.

Amendment 18 #

Dominique RIQUET

Proposal for a directive
Recital 15

Amendment 19 #

Inés AYALA SENDER, Saïd EL KHADRAOUI

Proposal for a Directive
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~~shall 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 technology, 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 seaport or river 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 20 #

Dominique RIQUET

Proposal for a directive
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 technology, 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 port from energy taxation. ~~This~~In addition, the production of electricity for ships at berth in a port should no longer be permissible where they have the option of using electricity from the onshore grid. It is also important that the 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 21 #

Proposal for a directive
Recital 19

Amendment 22 #

Proposal for a directive
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 technology~~avoid 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 23 #

Proposal for a directive
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 technology~~, pending the adoption of a m~~ and to reduce air pollution in poret co~~mprehensive framework in the matter~~nurbations, Member States should exempt the use of shore-side electricity by ships, other than private pleasure craft, 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 24 #

Proposal for a directive
Recital 19 a (new)

(19a) A level playing field should be created among the various modes of transport. The requirement to exempt the use of fuel in certain sectors should be phased out. In order to safeguard the competitive position of European businesses and industries, this must be done in international consultation.

Amendment 25 #

Spyros DANELLIS

Proposal for a directive
Recital 19 a (new)

(19a) It is necessary to ensure a reduction of emissions in global shipping and to maintain the competitive position of Union companies. It is therefore inadvisable to tax bunker fuel at the Union level, as such taxation would lead to significant carbon leakage. However, taxing bunker fuel at the global level remains a simple mitigation mechanism that would be effective in carbon reduction, without high compliance costs. Therefore Member States should increase efforts in IMO fora towards a bold and effective global bunker levy.

Amendment 26 #

Proposal for a directive
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 27 #

Antonio CANCIAN, Luis de GRANDES PASCUAL

Proposal for a directive
Article 1 – paragraph 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 2 a (new)

(2a) Member States which introduce a system of road use charges for vehicles or articulated vehicle combinations intended exclusively for the transport of goods by road shall tax the fuel used by such vehicles only on the basis of the general energy consumption values set out in Annex I under Table A.

Amendment 28 #

Dominique RIQUET

Proposal for a directive
Article 1 – paragraph 1 – point 5 – point b

Directive 2003/96/EC
Article 5 – indent 3

– for the following uses: local public passenger transport ~~(excluding taxis)~~, waste collection, armed forces and public administrations, disabled people, ambulances,

Amendment 29 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2003/96/CE
Article 7

Amendment 30 #

Inés AYALA SENDER

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2003/96/EC
Article 7

“Article 7 “Article 7 1. As from 1 January 2013, from 1 January 2015 and from 1 January 2018, the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Annex I, Table A.” 2. Member States may differentiate between commercial and non-commercial use of gas oil used as propellant, provided that the Community minimum levels are observed and the rate for commercial gas oil used as propellant does not fall below the national level of taxation in force as set out in paragraph 1, notwithstanding any derogations for this use laid down in this Directive. 3. ‘Commercial gas oil used as propellant’ shall mean gas oil used as propellant for the following purposes: a) the carriage of goods for hire or reward by a motor vehicle or vehicle combination intended solely for the carriage by road of goods and having a maximum permissible total laden weight of over 7,5 tonnes; b) the carriage of passengers, whether by regular or occasional service, by a motor vehicle of category M2 or category M3, as defined in Directive 2007/46/CE of the European Parliament and of the Council of 5 September 2007 establishing a framework for the approval of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles.1. 4. Notwithstanding paragraph 1, Member States which introduce a system of road user charges for motor vehicles or vehicle combinations intended exclusively for the carriage of goods by road may apply a reduced rate on gas oil used by such vehicles, that goes below the national level of taxation in force, as long as the overall tax burden remains broadly equivalent, provided that the Community minimum levels are observed.” 1 OJ L 263, 9.10.2007, p. 1.

Amendment 31 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2003/96/CE
Article 7

Amendment 32 #

Proposal for a directive
Article 1 – paragraph 1 – point 11 – point a – point iii Directive 2003/96/EC

Article 14 – paragraph 1 – point e

(e) until 31 December 2020, electricity directly provided to vessels berthed in seaports and river ports.

Amendment 33 #

Inés AYALA SENDER, Saïd EL KHADRAOUI

Proposal for a directive
Article 1 – paragraph 1 – point 11 – point a – point iii

Directive 2003/96/EC
Article 14 – paragraph 1 – point e

(e) until 31 December 2020, electricity directly provided to vessels berthed in seaports or inland ports.

Amendment 34 #

Proposal for a directive
Article 1 – paragraph 1 – point 11 – point a – point iii

Directive 2003/96/EC
Article 14 – paragraph 1 – point e

(e) ~~until 31 December 2020,~~ electricity directly provided to vessels berthed in ports.

Amendment 35 #

Proposal for a directive
Article 1 – paragraph 1 – point 11 – point a – point iii

Directive 2003/96/EC
Article 14 – paragraph 1 – point e

(e) until 31 December 2020, electricity directly provided to vessels berthed in sea and inland ports.

Amendment 36 #

Inés AYALA SENDER

Proposal for a directive
Article 1 – paragraph 1 – point 13 – point a – point -i (new)

Directive 2003/96
Article 15 - paragraph 1 - point e

-i) the paragraph is amended as follows: e) the energy products and electricity used for the transport of passengers and goods by rail, underground, tramway, trolleybus or bus using electricity, natural gas or LPG as a fuel;

Amendment 37 #

Proposal for a directive
Article 1 – paragraph 1 – point 19

Directive 2003/96/EC
Article 27

~~Exercise of the delegation 1. The power to adopt delegated acts referred to in~~ “Article 27 “Articles 2~~(5) shall be conferred on the Commission for an indeterminate period of time. 2. As soon as the Commission adopts a delegated act, it shall notify it to the Council. 3. The~~ 7 Delegation of powers The Commission shall be empowered to adopt delegated acts i~~s conferred on the Commission subject to the conditions laid down in Articles 27a and 27b~~n accordance with Article 27a concerning the taxation of energy products and electricity.”

Amendment 38 #

Proposal for a directive
Article 1 – paragraph 1 – point 20

Directive 2003/96/EC
Article 27 a (new)

1. The delegation of powers referred to in Articles 2(5) may be revoked at any time by the Council. 2. Where the Council has commenced an internal procedure for deciding whether to revoke the delegation of powers, it shall endeavour to inform the Commission within a reasonable time before the final decision is taken, indicating the delegated powers which could be subject to revocation and possible reasons for a revocation. 3. The“Article 27a “Article 27a Revocation of the delegation Exercise of the delegation (1) The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. (2) The power to adopt delegated acts referred to in Article 27 shall be conferred on the Commission for an indeterminate period of time from ...*. (3) The delegation of power referred to in Article 27 may be revoked at any time by the European Parliament or by the Council. A decision of revocation shall put an end to the delegation of the powers specified in that decision. It shall take effect ~~immediately~~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 the delegated acts already in force. It shall be published in the Official Journal of the European Union. 1. The Council may object to a delegated act within a period of [three] months from the date of notification. 2. If, on the expiry of this period, the Council has(4) As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council. (5) A delegated act adopted pursuant to Article 27 shall enter into force only if not objected to the delegated act, it shall be published in the Official Journal of the European Union and shall enter into force on the date stated therein. The delegated act may be published in the Official Journal of the European Union and enter into forceion has been expressed either by the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period if, the European Parliament and the Council hasve both informed the Commission ~~of its intention not to raise objections. 3. If the Council objects to a delegated act, it shall not enter into force. The Council shall state the reasons for objecting~~that they will not object. That period shall be extended by two the delegated act. Informing the European Parliament The European Parliament shall be informed of the adoption of delegated acts by the Commission of any objection formulated to them, or the revocation of the delegation of powers by the Council.”months at the initiative of the European Parliament or of the Council.” _________________ ∗ OJ: please insert the date of the entry into force of this Directive. Article 27b Objection to delegated acts Article 27c

Amendment 39 #

Isabelle DURANT, Michael CRAMER, Eva LICHTENBERGER

Proposal for a directive
Article 1 – paragraph 1 – point 21 - second subparagraph

Directive 2003/96/EC
Article 29 - paragraph 2

2. The report by the Commission shall, inter alia, examine the level of taxation of energy products and electricity imposed by Member States at the national and/or regional level, 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 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 40 #

Proposal for a directive
Article 1 – paragraph 1 – point 21

Directive 2003/96/EC
Article 29 - paragraph 3 a (new)

The Commission shall report every year to the European Parliament and to the Council on the financial impact of tax exemptions on public budgets, namely when practising exemptions for fuel taxation and VAT, particularly in the air and maritime transport sector as well as on the effects of these exemptions on distortion of intermodal competition. The Commission shall report every year to the European Parliament and to the Council on the functioning of the Union's Emissions Trading Scheme (EU ETS), analysing, inter alia, differential treatments across sectors relating to the allocation of free certificates and the effect on intermodal competition.

Amendment 41 #

Inés AYALA SENDER

Proposal for a directive
Article 1 – paragraph 1 – point 21

Directive 2003/96
Article 29 - paragraph 3 a (new)

The first report shall assess whether there is a need to remove the exemption under Article 14(1)(a) and (b) for energy products supplied for use as fuel for air navigation and in Community waters in the event that an agreement is reached to impose CO2 reduction measures in the air and maritime sector within the IMO or ICAO or under the United Nations Framework Convention on Climate Change. In the absence of progress at an international level, the Commission shall bring forward legislative proposals to reduce CO2 emissions in both sectors, taking into account the risk of carbon leakage and the competitiveness of the sector. In any event, the list of sectors or sub- sectors deemed to be exposed to a significant risk of carbon leakage for the purposes of Article 14a of this Directive shall be the subject of regular review, in particular taking into account the availability of emerging evidence."

source: PE-474.081

2011/11/11 ENVI 69 amendments...

Amendment 26 #

Proposal for a directive
Recital 1 a (new)

(1a) Genuine consistency needs to be ensured within the European Union in relation to the taxation of the various energy sources, and a framework for the taxation of renewable energies needs to be introduced.

Amendment 27 #

Proposal for a directive
Recital 2

(2) It is necessary to ensure that the internal market ~~continues to function properly~~functions in an optimum manner in a context of new requirements relating to the limitation of climate change, to the use of renewable energy sources and to energy savings, as endorsed by the Presidency Conclusions of the European Council of 8-9 March 2007 and of 11-12 December 2008.

Amendment 28 #

Proposal for a directive
Recital 2 a (new)

(2a) Account needs to be taken of the practical consequences of a new tax deal, particularly at a time when Europe is in the throes of a financial and economic crisis, the effects and implications of which need to be gauged. In this connection, the data collected during the impact study need to be brought up to date.

Amendment 29 #

Radvilė MORKŪNAITĖ-MIKULĖNIENĖ

Proposal for a directive
Recital 3

(3) Taxation related to CO2 emissions can be an ~~cost-~~effective means for Member States to foster environmentally sustainable behaviour among consumers and polluting sectors and 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 30 #

Proposal for a directive
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. However, in setting such tax rules, care also needs to be taken not to forfeit the simplicity of the consumption tax system or raise the administrative burden in respect of consumption taxes. Furthermore, a CO2-related tax must not substantially increase energy prices, since such a price rise would have adverse effects on the economic competitiveness of the Union and the purchasing power of consumers.

Amendment 31 #

Proposal for a directive
Recital 5

(5) Therefore, provision should be made for energy taxation to consist of two components, CO2-related taxation and 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, provided that they meet the sustainability criteria set out in Article 17 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.

Amendment 32 #

Proposal for a directive
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 on non-biomass based fuels, 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 Council18 . 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. BFor biomass, biofuels and bioliquids, as 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 sources20 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, that do not comply with the sustainability criteria laid down in Article 17 of that Directive, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive.

Amendment 33 #

Proposal for a directive
Recital 7

(7) CO2-related taxation should be adapted to the operation of Directive 2003/87/EC so as to complement it effectively. That 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 where allowances have not been allocated for free.

Amendment 34 #

Proposal for a directive
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, transitional periods for the purposes of equalising those levels which take due account of Member States’ specificities should be foreseen.

Amendment 35 #

Radvilė MORKŪNAITĖ-MIKULĖNIENĖ

Proposal for a directive
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 should be fixed ~~for certain Member States~~.

Amendment 36 #

Proposal for a directive
Recital 10

(10) ~~The minimum levels of~~For general energy consumption taxation ~~should be developed, in general,~~minimum rates should be set, and once the ~~basis of the current minimum levels of taxation. This also implies that the minimum level of general energy consumption taxation applicable to motor fuels should rema~~se are attained, Member States should be permitted to decide for themselves on setting higher ~~than for heating fuels~~rates and on the methods used to do so.

Amendment 37 #

Proposal for a directive
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, creates 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 necessary to complete this alignment and gradually move to a situation where gas oil and petrol are taxed at an equal level.~~

Amendment 38 #

Proposal for a directive
Recital 13

(13) ~~As regards t~~The possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be delet will be retained. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted.

Amendment 39 #

Proposal for a directive
Recital 13

(13) As regards the possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be deleted. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. ItConsideration should therefore be ~~deleted~~given to deleting it, subject to the findings of a fresh study of the impact this would have on households during a period of economic crisis.

Amendment 40 #

Elisabetta GARDINI, Sergio BERLATO, Paolo BARTOLOZZI

Proposal for a directive
Recital 14

(14) There is a need to limit the potential cost impact of 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.deleted

Amendment 41 #

Proposal for a directive
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 oil derived 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 42 #

Proposal for a directive
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 oil derived 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 43 #

Sergio BERLATO, Paolo BARTOLOZZI

Proposal for a directive
Recital 17

(17) Care should be taken to ensure that households, which have been hard-hit by the economic and financial crisis, with some being pushed into social insecurity and energy poverty by the extreme economic conditions, are not further penalised by an increase in the tax burden. Exemption or reductions to the benefit of households and charitable organisations may form part of social measures defined by Member States. The possibility to apply such exemptions or reductions should, for reasons of equal treatment between energy sources, 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 activities.

Amendment 44 #

Elisabetta GARDINI

Proposal for a directive
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 longer 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 termis no longer justified and should therefore be removed in the medium term. Nevertheless, in force of their low environmental impact, Member States should retain the possibility to apply lower rates as long as they consider it necessary for supporting the growth of their refuelling stations networks as well as the innovation and technological developments of gas motor engines.

Amendment 45 #

Proposal for a directive
Recital 18

(18) In the case of liquefied petroleum gas (LPG) ~~and natural gas used as propellants~~used as motor fuel, advantages in the form of lower minimum levels of general energy consumption taxation or the possibility to exempt th~~ose~~is energy products from taxation are no longer 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 term. In the case of natural gas and biomethane used as motor fuels, advantages in the form of lower minimum levels of general energy consumption taxation or the possibility to exempt this energy product from taxation should only be removed after an assessment, by 2023, on the implementation of the provisions of this Directive relating to the level of taxation applicable to natural gas in road transport. This assessment shall, inter alia, examine the progress in the availability of natural gas and biomethane, the growth of the refilling stations network in Europe, the market share of natural gas vehicles in the EU, the innovation and technological developments of biomethane as fuel in transport, the real value of the minimum level of taxation

Amendment 46 #

Proposal for a directive
Recital 18

Amendment 47 #

Proposal for a directive
Recital 18 a (new)

(18 a) This directive is intended to facilitate the over-arching goals with the Union’s energy and climate policies. The introduction of the aviation sector into the Union emissions trading scheme via Directive 2008/101/EC reflects the ambition to reduce greenhouse gas emissions from this sector. In the event that no international agreement including international maritime emissions in its reduction targets has been reached by 31 December 2011, the Commission is committed to propose measures to also include such emissions within the Union greenhouse gas reduction commitment. To allow Member States to tax energy products used in aviation and maritime activities in the same manner as other energy products for transport is essential for creating a level playing field, for the energy independence of the Union and as an incentive for improved energy.

Amendment 48 #

Kathleen VAN BREMPT, Judith A. MERKIES

Proposal for a directive
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 49 #

Proposal for a directive
Recital 18 a (new)

(18 a) To achieve the transport emission reduction target of 60% by 2050, as indicated in the White Paper on a "Roadmap to a Single European Transport Area – Towards a competitive and resource efficient transport system" (COM 2011/ 144) by "halving the use of ‘conventionally-fuelled’ cars in urban transport by 2030", the market development of hydrogen and electricity , indicated as the "main options" to substitute oil as a transport fuel, by the Future Transport Fuels Report of the Expert Group on Alternative Fuels headed by DG MOVE and presented by Commission on January 25, 2011, should be further stimulated. As more EU legislation, like the new TEN T Guidelines, is including support for the integration of low carbon transport fuel technologies, more insight in the impact of current and future EU Energy and Environment legislation is needed on the uptake of the use of alternative fuels like hydrogen and electricity in Europe's energy and transport system. The Commission's proposal (by December 31, 2011) for a methodology for calculating the contribution of hydrogen originating from renewable sources in the total fuel mix, as mentioned in the Renewable Energy Directive (COM 2009/ 28, art 3.4 C) could be accompanied by an impact assessment of the proposed changes to the Energy Tax Directive to stimulate the use of (renewable) hydrogen as a clean and energy efficient transport fuel.

Amendment 50 #

Proposal for a directive
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 technology, pending the adoption of a more comprehensive framework in the matterIn the interest of tax consistency between transport modes and of reducing greenhouse gas emissions, Member States should be free to apply taxation to energy products utilised for all air and sea navigation, provided the provisions of this Directive and other relevant Union or international law are respected. In order to avoid the production of fuel-based electricity on board a craft while at berth, and the connected local air pollution, Member States 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 51 #

Proposal for a directive
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 52 #

Elisabetta GARDINI, Sergio BERLATO, Paolo BARTOLOZZI

Proposal for a directive
Recital 20

Amendment 53 #

Proposal for a directive
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 of liquid biofuels, as compared to some of the competing fossil fuels. Consequently, the provisions in Directive 2003/96/EC authoriszing 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 the sustainability criteria laid down in Article 17 of this Directive. In the case of biomethane, the energy content per quantitative unit is the same as for natural gas. Given the fact that biomethane injected into the natural gas grid helps to increase the share of renewable sources, biomethane will be tax exempted with respect to the CO2 and energy content, provided it is produced according the sustainability criteria.

Amendment 54 #

Proposal for a directive
Recital 21

Amendment 55 #

Proposal for a directive
Recital 28

(28) Every ~~fiv~~three 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 56 #

Proposal for a directive
Recital 28

(28) Every ~~fiv~~three 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. 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 57 #

Proposal for a directive
Article 1 – paragraph 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 2 - subparagraph 2

CO2-related taxation shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to 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(*). The CO2 emission factors specified in this Decision for ~~biomass or~~ products made of biomass shall in the case of biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC only apply where the product concerned complies with the sustainability criteria laid down in Article 17 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 (**). Where biofuels and bioliquids do not comply with those criteria, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive.

Amendment 58 #

Proposal for a directive
Article 1 – paragraph 1 – point 1

Directive 2003/96/EC
Article 1 - paragraph 2 - subparagraph 2

CO2-related taxation on non-biomass based fuels shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to 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(*). The CO2 emission factors specified in this Decision for biomass or products made of biomass shall ~~in the case of biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC~~ only apply where the product concerned complies with the sustainability criteria laid down in Article 17 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 (**). Where biofuels and bioliquids do not comply with those criteria, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive.

Amendment 59 #

Proposal for a directive
Article 1 – paragraph 1 – point 1

Directive 2003/96/EC
Article 1 – Paragraph 2 - subparagraph 3

General energy consumption taxation shall be calculated in EUR/GJ on the basis of net calorific value of the energy products and electricity as set out in Annex II to Directive 2006/32/EC of the European Parliament and the Council of 5 April 2006 on energy end-use efficiency and energy services and repealing Council Directive 93/76/EEC (***). In the case of ~~biomass or~~ products made of biomass the reference values shall be those set out in Annex III to Directive 2009/28/EC. However, in the case of biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC, these reference values shall only apply where the product complies with the sustainability criteria laid down in Article 17 of this Directive. In this case, they shall apply both to motor fuels and heating fuels. Where biofuels and bioliquids do not comply with these criteria, Member States shall apply the reference values for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive.

Amendment 60 #

Elisabetta GARDINI, Sergio BERLATO, Paolo BARTOLOZZI

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b

Directive 2003/96/EC
Article 2 - paragraph 3 - subparagraph 4

Hydrocarbons other than those listed in paragraph 1 and intended for use, offered for sale or used for heating purposes shall be taxed at the rates for the equivalent energy product, in accordance with Article 1(2) and (3). ~~This subparagraph shall not apply to peat.~~

Amendment 61 #

Judith A. MERKIES

Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b

Directive 2003/96/EC
Article 2 - paragraph 3 - subparagraph 4

Amendment 62 #

Proposal for a directive
Article 1 – paragraph 1 – point 3

Directive 2003/96/EC
Article 3 - point (b) - second indent

– energy-intensive industry and dual use of energy products

Amendment 63 #

Proposal for a directive
Article 1 – paragraph 1 – point 4 – point b

Directive 2003/96/EC
Article 4 - paragraph 3 - subparagraph 1

Amendment 64 #

Martin CALLANAN

Proposal for a directive
Article 1 – paragraph 1 – point 4 – point b

Directive 2003/96/EC
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~~this Directive for either fossil and non-fossil fuels or energy products falling within either category in relation to a given use, equal minimal levels of taxation are fixed for products of either category put to that use. Without prejudice to Article 15(1)(i), for motor fuels referred to in Annex I Table A, this shall apply as from 1 January 2023.

Amendment 65 #

Proposal for a directive
Article 1 – paragraph 1 – point 4 – point b

Directive 2003/96/EC
Article 4 - paragraph 3 - subparagraph 1 a (new)

In the case of natural gas and biomethane as motor fuels, higher minimum levels of general energy consumption taxation should apply only after an assessment, by 2023, on the implementation of the provisions of this Directive relating to the level of taxation applicable to natural gas in road transport. The report shall, inter alia, examine the progress in the availability of natural gas and biomethane, the growth of the refilling stations network in Europe, the market share of natural gas vehicles in the EU, the innovation and technological developments of biomethane as fuel in transport, the real value of the minimum level of taxation.

Amendment 66 #

Elisabetta GARDINI, Sergio BERLATO, Paolo BARTOLOZZI

Proposal for a directive
Article 1 – paragraph 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 - subparagraph 1a (new)

Amendment 67 #

Proposal for a directive
Article 1 – paragraph 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4

The minimum levels of general energy consumption taxation laid down in this Directive shall be adapted every ~~three~~six 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 68 #

Proposal for a directive
Article 1 – paragraph 1 – point 5 – point b

Directive 2003/96/EC
Article 5 - third indent

– for the following uses: local public passenger transport (exincluding taxis), waste collection, armed forces and public administrations, disabled people, ambulances;"

Amendment 69 #

Proposal for a directive
Article 1 – paragraph 1 – point 5 – point b

Directive 2003/96/EC
Article 5 – third indent

– for the following uses: local public passenger transport (excluding taxis running on oil derived motor fuels), waste collection, armed forces and public administrations, disabled people, ambulances;

Amendment 70 #

Proposal for a directive
Article 1 – paragraph 1 – point 5 – point b

Directive 2003/96/EC
Article 5 – third indent

Amendment 71 #

Proposal for a directive
Article 1 – paragraph 1 – point 6

Directive 2003/96/EC
Article 7 – paragraph 1 a (new)

The following paragraph is added: “Member States may differentiate between commercial and non-commercial gas oil. "Commercial gas oil used as propellant" shall mean gas oil used as propellant for the following purposes: (a) to transport goods either for hire or reward, or on own account, by means of a motor vehicle or articulated vehicle combination intended exclusively for the carriage of goods by road, (b) to carry passengers, whether by regular or occasional service, by means of a motor vehicle. Member States shall lay down the option for commercial transporters to apply a different tax account system."

Amendment 72 #

Proposal for a directive
Article 1 – paragraph 1 – point 11 – point (a) (ii)

Directive 2003/96/EC
Article 14 – paragraph 1 - point (a)

(ii) in point (a)~~, the second sentence is replaced by the following:~~ is deleted Or. en (If adopted new paragraph 3 proposed by the Commission is redundant and should be deleted.)

Amendment 73 #

Proposal for a directiveArticle 1 – paragraph 1 – point 11 – point (a) (ii) Directive 2003/96/EC
Article 14 – paragraph 1 - point (a)

ii) in point (a)~~, the second sentence is replaced by the following:~~ is deleted.

Amendment 74 #

Proposal for a directive
Article 1 – paragraph 1 – point 11 – point (a) (iii)

Directive 2003/96/EC
Article 14 – paragraph 1 – point (d)

(d) as regards 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, where allowances have not been allocated for free;

Amendment 75 #

Proposal for a directive
Article 1 – paragraph 1 – point 12 – introductory part

Directive 2003/96/EC
Article 14a

~~(12) The following Article 14a is inser~~deleted:

Amendment 76 #

Elisabetta GARDINI, Sergio BERLATO, Paolo BARTOLOZZI

Proposal for a directive
Article 1 – paragraph 1 – point 13 – point a – point i

Directive 2003/96/CE
Article 15 – paragraph 1 – point h

(h) energy products used as heating fuel and electricity 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 77 #

Proposal for a directive
Article 1 – paragraph 1 – point 13 – point (a) – point (i)

(i) Until 1 January 2023, natural gas, biomethane and LPG used as ~~propellants~~motor fuels, without prejudice to Art 1 point 21 par 4 (new);

Amendment 78 #

Claudiu Ciprian TĂNĂSESCU

Proposal for a directive
Article 1 – paragraph 1 – point 13(1) – point a – point (i)

Directive 2003/96/EC
Article 15 – paragraph 1 – point (i)

(i) Until 1 January 2023, natural gas, biomethane and LPG used as ~~propellants~~motor fuels, without prejudice to Article 29, paragraph 4a;

Amendment 79 #

Elisabetta GARDINI

Proposal for a directive
Article 1 – paragraph 1 – point 13 – point (a) – point (ii) a (new)

(ii a) (ia) the following point is added: "(m) LPG used as heating fuel, including by way of derogation from Article 4(3) of this Directive;”

Amendment 80 #

Proposal for a directive
Article 1 – paragraph 1 – point 13 – point (b)

Directive 2003/96/EC
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. Member States should inform the Commission about the measures that will be taken and should prove their expected contribution to increase energy efficiency in the concerned sectors.

Amendment 81 #

Elisabetta GARDINI, Sergio BERLATO, Paolo BARTOLOZZI

Proposal for a directive
Article 1 – paragraph 1 – point 13 – point b

Directive 2003/96/CE
Article 15 - paragraph 3

Amendment 82 #

Proposal for a directive
Article 1 – paragraph 1 – point 13(1) – point (a) – point (i) a (new)

Directive 2003/96/EC
Article 16 – paragraph 1– subparagraph 1 a (new)

(ia) A new subparagraph is added: In the case of biomethane, the energy content per quantitative unit is the same as for natural gas. Given the fact that biomethane injected into the natural gas grid helps to increase the share of renewable sources, biomethane will be tax exempted with respect to the CO2 and energy content, provided it is produced according to the sustainability criteria.

Amendment 83 #

Proposal for a directive
Article 1 – paragraph 13(1) – point 1 – point (a) – point (i) a (new)

Directive 2003/96/EC
Article 16 – paragraph 1 – subparagraph 1 a (new)

Amendment 84 #

Judith A. MERKIES, Kathleen VAN BREMPT

Proposal for a directive
Article 1 – paragraph 1 – point 17 – point c a (new)

Directive 2003/96/EG
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
Article 1 – paragraph 1 – point 17 - point c a (new)

Directive 2003/96/EC
Article 21 - paragraph 6 a (new)

(ca) A new paragraph (6a) is added: 6a. No later than six months after the adoption of this Directive, the Commission shall report to the Council and the Parliament on pre-conditions for some or all Member States to switch from a system where transport fuels are taxed according to the fuel used instead of, as presently, fuel tanked. The report shall be accompanied, where appropriate, by proposals for amendments of the Union legislation and include comprehensive assessments of impact on fiscal subsidiarity, greenhouse gas emissions, energy independence and economic growth.

Amendment 86 #

Proposal for a directive
Article 1 – paragraph 1 – point 21

Directive 2003/96/CE
Article 29 - paragraph 1

Amendment 87 #

Kathleen VAN BREMPT, Judith A. MERKIES

Proposal for a directive
Article 1 – paragraph 1 – point 21

Directive 2003/96/EG
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 88 #

Proposal for a directive
Article 1 – paragraph 1 – point 21

The Commission proposal for a methodology for calculating the contribution of hydrogen originating from renewable sources in the total fuel mix, as mentioned in the Renewable Energy Directive (COM 2009/ 28, art 3.4 C) will be followed within 12 months by an impact assessment of the new grounds for energy taxation in this directive to stimulate the use of (renewable) hydrogen as a clean and energy efficient transport fuel.

Amendment 89 #

Elisabetta GARDINI, Sergio BERLATO, Paolo BARTOLOZZI

Proposal for a directive
Article 1 – paragraph 1 – point 21

Directive 2003/96/EC
Article 29 - subparagraph 3

~~In any event, the list of sectors or sub- sectors deemed to be exposed to a significant risk of carbon leakage for the purposes of Article 14a of this Directive~~Any compensation through state aid of demonstrated significant risk of carbon leakage due to application of carbon tax shall be the subject of regular review, in particular taking into account the availability of emerging evidence.

Amendment 90 #

Proposal for a directive
Article 1 – paragraph 1 – point 21

Directive 2003/96/EC
Article 29 - subparagraph 3 a (new)

By 2023 the Commission submits to the Council an assessment on the implementation of the provisions of this Directive relating to the level of taxation applicable to natural gas in road transport and a proposal for its modification. This assessment shall, inter alia, examine the progress in the availability of natural gas and biomethane, the growth of the refilling stations network in Europe, the market share of natural gas vehicles in the Union, the innovation and technological developments of biomethane as fuel in transport, the real value of the minimum level of taxation.

Amendment 91 #

Proposal for a directive
Article 1 – paragraph 1 – point 21

Directive 2003/96/EC
Article 29 – subparagraph 3 a (new)

Amendment 92 #

Proposal for a directive
Annex

Directive 2003/96/EC
Annex I - table A - column 4 - row 4 (gas oil)

8.82 €/GJ

Amendment 93 #

Proposal for a directive
Annex

Directive 2003/96/EC
Annex I - table A - column 5 - row 4 (gas oil)

~~9.6~~8.2 €/GJ

Amendment 94 #

Proposal for a directive
Annex

Directive 2003/96/EC
Annex I - table A - columns 2-5 - row 7 (natural gas)

Natural gas │ 20 €/t CO2 │ 1.5 € GJ │ ~~5.5~~1 €/GJ │ ~~9.6~~1 €/GJ

source: PE-475.879

2011/11/18 ITRE 102 amendments...

Amendment 100 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
Article 29 – paragraph 1

Every five years and for the first time by the end of 2015, the Commission shall submit to the Council and the European Parliament a report on the application of this Directive and~~, where appropriate,~~ the impact of its application on the Union's economy and the well-being of European citizens. If the analysis of the impact of the application of this Directive shows that modifications to the Directive are necessary, the Commission shall submit a proposal for its modification.

Amendment 101 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
Article 29 – paragraph 1

Every ~~fiv~~three 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 102 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
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 take into account the impact on prices of goods and services and on energy poverty among the population in the Member States, the proper functioning of the internal market, the real value of the minimum levels of taxation and the wider objectives of the Treaty.

Amendment 103 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
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.

Amendment 104 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
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 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 and the success of efforts to use tax revenue to increase the sectors’ energy efficiency.

Amendment 105 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
Article 29 – paragraph 3

In any event, the list of sectors or sub- sectors deemed to be exposed to a significant risk of carbon leakage ~~for the purposes of Article 14a of this Directive~~ shall be the subject of regular review, in particular taking into account the availability of emerging evidence.

Amendment 106 #

Proposal for a directive
Annex

Directive 2003/96/EC
Annex I – Table A – Column 2

CO2-related taxation 1 January 2013 230 €/t CO2 230 €/t CO2 230 €/t CO2 230 €/t CO2 230 €/t CO2

Amendment 107 #

Proposal for a directive
Annex

Directive 2003/96/EC
Annex I – Table A – Column 2

CO2-related taxation 1 January 2013 120 EUR/t CO2 120 EUR/t CO2 120 EUR/t CO2 2012 EUR/t CO2 120 EUR/t CO2

Amendment 108 #

Proposal for a directive
Annex

Directive 2003/96/EC
Annex I – Table A – Column 5

~~General energy consumption taxation 1 January 2018 9.6 EUR/GJ 9.6 EUR/GJ 9.6 EUR/GJ 9.6 EUR/GJ 9.6 EUR/GJ~~deleted

Amendment 109 #

Proposal for a directive
Annex

Directive 2003/96/EC
Annex I – Table A – Row 7

Natural gas 20 €/t 1.50 €/GJ ~~5.5~~1.0 €/GJ ~~9.6~~ 1.0 €/GJ ~~CN codes~~ CO2 CN codes 2711 11 00 and 2711 21 00 00 7Or. en

Amendment 110 #

Proposal for a directive
Annex

Directive 2003/96/EC
Annex I – Table A – Row 5 a (new)

Diesel oil 20€/t CO2 8.2€/GJ 8.2€/GJ 8.2€/GJ commercial use

Amendment 111 #

Proposal for a directive
Annex

Directive 2003/96/EC
Annex I – Table B – Column 2

CO2-related taxation 230 €/t CO2 230 €/t CO2 230 €/t CO2 230 €/t CO2

Amendment 112 #

Proposal for a directive
Annex

Directive 2003/96/EC
Annex I – Table B – Column 2

CO2-related taxation 120 EUR/t CO2 120 EUR/t CO2 120 EUR/t CO2 120 EUR/t CO2

Amendment 113 #

Proposal for a directive
Annex

CO2-related taxation 230 €/t CO2 230 €/t CO2 230 €/t CO2 230 €/t CO2 230 €/t CO2 230 €/t CO2

Amendment 114 #

Proposal for a directive
Annex

Directive 2003/96/EC
Annex I – Table C – Column 2

CO2-related taxation 120 EUR/t CO2 120 EUR/t CO2 120 EUR/t CO2 120 EUR/t CO2 120 EUR/t CO2 120 EUR/t CO2

Amendment 13 #

Proposal for a directive
Recital 3

(3) Taxation related to CO2 emissions ~~can be~~is 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 14 #

Proposal for a directive
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 on non-biomass based fuels, 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. BFor biomass, biofuels and bioliquids, as 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, that do not comply with the sustainability criteria laid down in Article 17 of that Directive, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive.

Amendment 15 #

Proposal for a directive
Recital 7

Amendment 16 #

Evžen TOŠENOVSKÝ

Proposal for a directive
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~~a gradual shift from the use of fossil fuels to more environmentally-friendly ones, fiscal incentives should be put in place to foster the gradual increase in the use of environmentally-friendly energy products and electricity production. The principle of proportionality should therefore be applied in a fair manner when establishing the taxation rate of fossil and non-fossil fuels, and for each particular energy product within either of these categories. Where equal minimum levels of taxation ~~are~~would be recommended as part of thuis ~~prescribed, Member States should, also for reason of fiscal neutrality,~~Directive for fossil fuels, on the one hand, and non-fossil fuels, on the other hand, Member States should ensure equal minimum levels of national taxation on all products concerned~~. Where needed, transitional periods for the purposes of equalising those levels should be foreseen~~ in either the fossil or non-fossil category of fuels. Where requested by individual Member States, transitional periods should be granted to them to allow for temporary phasing out periods or sectoral exemptions from the scope of this Directive or from the date of its needed transposition into their national legislations.

Amendment 17 #

Proposal for a directive
Recital 8

(8) In the interest of ~~fis~~technological 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, transitional periods for the purposes of equalising those levels should be foreseenEqual rates of national taxation are not necessary where energy policy is concerned.

Amendment 18 #

Proposal for a directive
Recital 9

Amendment 19 #

Proposal for a directive
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 ~~align~~updated 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 substantially raised, the CO2 base level should be brought into line with the new objectives.

Amendment 20 #

Proposal for a directive
Recital 12

Amendment 21 #

Proposal for a directive
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, creates 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 necessary to complete this alignment and gradually move to a situation where gas oil and petrol are taxed at an equal level. The degree of gradualness should be geared to the average frequency with which people in the EU Member States replace their vehicles.

Amendment 22 #

Mara BIZZOTTO

Proposal for a directive
Recital 13

(13) ~~As regards t~~The possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel~~, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and~~ should be maintained and protected. The Commission is called upon to introduce a single European rate of excise on commercial gas oil in order to put an end to the phenomenon of tank tourism and to ensure, on the one~~ed to address the growing environmental impact of~~ hand, the competitiveness and survival of the road transport aind should therefore be deleted. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deletedustry, which is increasingly threatened by the rising cost of oil, and, on the other hand, consumer purchasing power. Energy efficiency and monitoring of the environmental impact of transport should be ensured by implementing the CO2 abatement measures contained in the White Paper ‘Roadmap to a Single European Transport Area – Towards a competitive and resource efficient transport system’ adopted by the Commission on 28 February 2011.

Amendment 23 #

Teresa RIERA MADURELL

Proposal for a directive
Recital 13

Amendment 24 #

Proposal for a directive
Recital 13

(13) As regards the possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision ~~would appear to be no longer compatible with the requirement to improve energy efficiency and the need to addres~~is economically important because transport costs account for a significant portion of the business cost structure, especially in countries twhe ~~growing environmental impact of transport~~re travelling distances are long, and should therefore ~~be deleted~~remain in place. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted.

Amendment 25 #

Proposal for a directive
Recital 13

(13) As regards the possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be deleted. For reasons of fairness and to be able to guarantee a level playing field for the different means of freight transport using motor fuels, motor fuels and other energy products used in air and maritime transport should be taxed accordingly. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted.

Amendment 26 #

Proposal for a directive
Recital 13

(13) As regards the possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be deleted. For reasons of fairness and to be able to guarantee a level playing field for the different means of freight transport using motor fuels, motor fuels and other energy products used in air and maritime transport should be taxed accordingly. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted.

Amendment 27 #

Proposal for a directive
Recital 14

Amendment 28 #

Proposal for a directive
Recital 14 a (new)

(14a) Any reform of energy taxation should be such as to ensure that sectors not falling under the emissions trading system are not disadvantaged in relation to sectors covered by that system.

Amendment 29 #

Proposal for a directive
Recital 16 a (new)

(16a) Since the introduction of electric and hybrid vehicles will be crucial 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 30 #

Proposal for a directive
Recital 17

(17) Exemption or reductions to the benefit of households and charitable organisations ~~may form part of social measures defined by Member States. The possibility to apply such exemptions or reduc~~would mean losing an important incentive to reduce energy bills and energy use. Revenues raised through energy taxations should~~, for reasons of equal treatment between energy sources, be extended to all energy products used as heat~~ be used to help protect those who are on low incomes and especially vulnerable, for renovation schemes for social housing or the homes of those ing fuel ~~and electricity. In order to ensure that their impact on the internal market remains limited, such exemptions and reduction~~poverty. In some Member States already, higher heating costs are offset through higher social welfare payments or additional social measures. Member States should be ~~app~~obliged ~~only to non-business activiti~~to report back to the Commission on steps they are taking to protect those who are on low incomes.

Amendment 31 #

Proposal for a directive
Recital 17

(17) ~~Exemption or reductions to the benefit of households and charitable organisations may form part of social measures defined by Member States. T~~In 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 should, for reasons of equal treatment between energy sources, 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 activitito households and charitable organisations should 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 32 #

Proposal for a directive
Recital 18

Amendment 33 #

Proposal for a directive
Recital 18 a (new)

(18a) This directive is intended to facilitate achieving the over-arching goals with the Union’s energy and climate policies. The introduction of the aviation sector into the Union emissions trading scheme via Directive 2008/101/EC reflects the ambition to reduce greenhouse gas emissions from this sector. In the event that no international agreement including international maritime emissions in its reduction targets has been reached by 31 December 2011, the Commission is committed to propose measures to also include such emissions within the Union greenhouse gas reduction commitment. To allow Member States taxing energy products used in aviation and maritime activities in the same manner as other energy products for transport is essential for creating a level playing field, for the energy independence of the Union and as an incentive for improved energy efficiency.

Amendment 34 #

Proposal for a directive
Recital 18 a (new)

(18a) An exception should, however, be permissible in the case of natural gas and biomethane used as transport fuel, since these are to play a key role in meeting the 10% renewable energy target in the transport sector. In view of that fact, exemption from energy taxation is justified; at least until such time as the EU target has been met. Exceptional treatment of this kind, moreover, helps to promote diversification of energy sources in the transport sector, which depends almost wholly on petroleum products, and thus makes for greater security of supply.

Amendment 35 #

Proposal for a directive
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 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 buton-pleasure air and sea navigation. This obligation 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 while respecting bi- and multilateral international agreements as well ats the ~~same time be time-limited in such a way that its maintenance, in full or in part, is made subject to a new dec~~fact that the aviation sector will and the maritime sector might be included in the Union emission ~~in due ti~~s trading scheme.

Amendment 36 #

Proposal for a directive
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 technology, pending the adoption of a more comprehensive framework in the matterIn the interest of tax consistency between transport modes and of reducing greenhouse gas emissions, Member States should be free to apply taxation to energy products utilised for all air and sea navigation, provided the provisions of this Directive and other relevant Union or international law are respected. In order to avoid the production of fuel-based electricity on board a craft while at berth, and the connected local air pollution, Member States 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 37 #

Proposal for a directive
Recital 20

Amendment 38 #

Proposal for a directive
Recital 20

Amendment 39 #

Proposal for a directive
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 this problem could be to shift, in whole or in part, from the present system of taxing the nationally purchased quantities 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 40 #

Proposal for a directive
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 success of efforts to use tax revenue to increase the sectors’ energy efficiency, 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 41 #

Proposal for a directive
Recital 28

(28) Every ~~fiv~~three 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, 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 42 #

Proposal for a directive
Recital 28

(28) Every ~~fiv~~three 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. ~~The~~A list of sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage shall be ~~the subject of~~drawn up and regularly reviewed, in particular taking into account the availability of emerging evidence.

Amendment 43 #

Proposal for a directive
Article 1 – paragraph 1

Directive 2003/96/EC
Article 1 – paragraph 1

1. ~~Member States shall impose taxation on energy products and elect~~This 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, princi~~ty 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 44 #

Proposal for a directive
Article 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 1

1. Member States shall impose taxation on energy products and electricity in accordance with this Directive, ensuring products and services at affordable prices and eliminating the risk of citizens being exposed to energy poverty. Impact studies shall be carried out to this end.

Amendment 45 #

Proposal for a directive
Article 1 – point 1

Directive 2003/96 EC
Article 1 – paragraph 2 – subparagraph 1

2. Member States shall distinguish between CO2-related taxation and general energy consumption taxation. Revenue obtained by the Member States from CO2-related taxation within the meaning of Annex I shall be used by the Member States for measures designed to improve energy efficiency and reduce pollution.

Amendment 46 #

Proposal for a directive
Article 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 2 – subparagraph 2

CO2-related taxation on non-biomass based fuels shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to 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. The CO2 emission factors specified in this Decision for biomass or products made of biomass shall ~~in the case of biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC~~ only apply where the product concerned complies with the sustainability criteria laid down in Article 17 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 (**). Where biofuels and bioliquids do not comply with those criteria, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive. This exemption should be further limited in accordance with the provisions of Directive 2009/28/EC on CO2 emission savings. This would mean that the CO2 tax exemption for biofuels and bioliquids which provide greenhouse gas emission savings of at least 35 % should be valid only until the end of 2016. From 2017, the limit should be 50 % and from 2018 it should be 60 %.

Amendment 47 #

Proposal for a directive
Article 1 – point 2 – point a – point i

Directive 2003/96/EC
Article 2 – paragraph 1 – point (h)

(h) falling within CN codes 2909 19 10, 3824 90 91 and 3824 90 91;7;’

Amendment 48 #

Proposal for a directive
Article 1 – point 2 – point a – point ii

Directive 2003/96/EC
Article 2 – paragraph 1 – point (j)

(j) falling within CN codes 2909 19 ~~90, 3823 19~~ 90 and 382~~4 90~~3 19 970, if these are intended for use as heating fuel or motor fuel.

Amendment 49 #

Proposal for a directive
Article 1 – point 2 – point a a (new)

Directive 2003/96/EC
Article 2 – paragraph 1 a (new)

(aa) The following paragraph is added: ‘1a. By 31 December 2012 the Commission shall present a proposal to include a minimum tax rate for nuclear fuel rods used for the production of electricity in this Directive and to add nuclear fuel rods to the energy products set out in paragraph 1 of this Article. This is without prejudice to established phase- out plans in Member States.’

Amendment 50 #

Proposal for a directive
Article 1 – point 2 – point b

Directive 2003/96/EC
Article 2 – paragraph 3 – subparagraph 4

Amendment 51 #

Proposal for a directive
Article 1 – point 3

Directive 2003/96/EC
Article 3 – paragraph 1 – point a a (new)

(aa) electricity, products and energy services used in the households of European citizens for the purpose of preparing and conserving everyday food and ensuring a healthy ambient climate, guaranteeing an optimum ambient air temperature (approximately +20°C);

Amendment 52 #

Proposal for a directive
Article 1 – point 3

Directive 2003/96/EC
Article 3 – paragraph 1 – point a b (new)

(ab) electricity used to pump water for irrigation;

Amendment 53 #

Proposal for a directive
Article 1 – point 3 a (new)Directive 2003/96/EC

Article 3 – paragraph 1 – point b – indent 2 a (new)

- electricity, when it accounts for more than 50 % of the cost of a product. ‘Cost of a product’ shall mean the addition of total purchases of goods and services plus personnel costs plus the consumption of fixed capital, at the level of the business. This cost is calculated per unit on average. ‘Cost of electricity’ shall mean the actual purchase value of electricity or the cost of production of electricity if it is generated in the business.

Amendment 54 #

Proposal for a directive
Article 1 – point 4 – point b – introductory part

Directive 2003/96/EC
Article 4 – paragraph 3 – paragraph 4

~~(b) The following paragraphs 3 and 4 are add~~deleted:

Amendment 55 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1

Amendment 56 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1

Amendment 57 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
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 in full as from 1 January 2023 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 15% lower than those of any of the other motor fuels; (b) as from 1 January 2021, 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 5 % lower than that of any other motor fuel.

Amendment 58 #

Evžen TOŠENOVSKÝ

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
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~~this Directive for either fossil and non-fossil fuels or energy products falling within either category in relation to a given use, equal minimal levels of taxation are fixed for products of either category put to that use. Without prejudice to Article 15(1)(i), for motor fuels referred to in Annex I Table A, this shall apply as from 1 January 2023.

Amendment 59 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1

Amendment 60 #

Proposal for a directive
Article 1 – point 4 – point b

~~For the purposes of the first subparagraph, each use for which a minimum level of taxation is identified, respectively, in Tables A, B and C in Annex I shall be considered to be a single use.~~deleted

Amendment 61 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 1

Amendment 62 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 1

Amendment 63 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 1

Amendment 64 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 2

The minimum levels shall be adapted automatically, by increasing or decreasing the base amount in euro by the percentage change in that index over the three preceding calendar years. If the percentage change since the last adaptation is less then 0.5%, no adaptation shall take place.deleted

Amendment 65 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 2

These minimum levels shall be adapted automatically, by increasing or decreasing the base amount in euro by the percentage change in that index over the three preceding calendar years. If the percentage change since the last adaptation is less then 0.5%, no adaptation shall take place. The minimum level of CO2-related taxation laid down in this Directive shall every three years starting from 1 July 2016 be aligned with the highest of the following two rates: (a) the current real value of the CO2 base level, calculated by increasing or decreasing the base amount in euro by the percentage change over the three preceding calendar years in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat; (b) the average CO2 price in the EU Emission Trading Scheme over the 18 months preceding the alignment, calculated in accordance with a formula to be specified by the Commission on the basis of the 2015 report referred to in Article 29. No alignment shall take place if the change since the last alignment given the development of these two rates would be less than 0,5%. 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. 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 66 #

Proposal for a directive
Article 1 – point 1 – point 4 – point b

Directive 2003/98/EC
Article 4 – paragraph 4 a (new)

4a. Natural gas and biomethane used as transport fuel shall be exempted from taxation at least until such time as the proportion of renewable energy used in the transport sector has risen to 10%. The Commission shall keep market trends under continuous review and shall submit an appropriate legislative proposal in due course.

Amendment 67 #

Proposal for a directive
Article 1 – point 5 – point a

Directive 2003/96/EC
Article 5 – introductory part

5. Provided that they respect the minimum levels of taxation ~~prescribed by~~set in accordance with this Directive, differentiated rates of general energy consumption taxation may be applied by Member States, under fiscal control, in the following cases:

Amendment 68 #

Teresa RIERA MADURELL

Proposal for a directive
Article 1 – point 6 – introductory part

Directive 2003/96/EC
Article 7 – paragraph 1

(6) In Article 7, paragraph 1 is replaced by the following:

Amendment 69 #

Proposal for a directive
Article 1 – point 6

Directive 2003/96/EC
Article 7 – paragraph 1 a (new)

1a. Member States may differentiate between commercial and non-commercial use of gas oil as motor fuel, provided that the Community minimum levels are respected and the rate for commercial gas oil used as motor fuel does not fall below the national level of taxation in force on 1 January 2003, notwithstanding any derogations for that use laid down in this Directive.

Amendment 70 #

Proposal for a directive
Article 1 – point 6

Directive 2003/96/EC
Article 7 – paragraph 1 b (new)

1b. Not later than 1 January 2019, the Council, acting unanimously after consulting the European Parliament, shall, on the basis of a report and a proposal from the Commission, decide upon the minimum levels of taxation applicable for a further period beginning on 1 January 2020.

Amendment 71 #

Proposal for a directive
Article 1 – point 6

Directive 2003/96/EC
Article 7 – paragraph 1 b (new)

1b. ‘Commercial gas oil used as motor fuel’ shall mean gas oil used as motor fuel for the following purposes: (a) the carriage of goods for hire or reward, or on own account, by motor vehicles or articulated vehicle combinations intended exclusively for the carriage of goods by road and with a maximum permissible gross laden weight of not less than 7.5 tonnes; (b) the carriage of passengers, whether by regular or occasional service, by a motor vehicle of category M2 or category M3, as defined in Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers.

Amendment 72 #

Proposal for a directive
Article 1 – point 7

Directive 2003/96/EC
Article 8 – paragraph 1

1. 2013. As from 1 January 2013, the minimum levels of taxation applicable to products used as motor fuels for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Annex I, Table B, and the resultant tax revenue must be recycled to increase and develop the energy efficiency of the sector concerned.

Amendment 73 #

Proposal for a directive
Article 1 – point 7

Directive 2003/96/EC
Article 8 – paragraph 1 a (new)

1a. Not later than 1 January 2019, the Council, acting unanimously after consulting the European Parliament, shall, on the basis of a report and a proposal from the Commission, decide upon the minimum levels of taxation applicable for a further period beginning on 1 January 2020.

Amendment 74 #

Proposal for a directive
Article 1 – point 8

Directive 2003/96/EC
Article 9 – paragraph 1 a (new)

Amendment 75 #

Proposal for a directive
Article 1 – point 9

Directive 2003/96/EC
Article 10 – paragraph 1 a (new)

Amendment 76 #

Proposal for a directive
Article 1 – point 11

Directive 2003/96/EC
Article 14

Article 14 is replaced by the following: Until 31 December 2020, Member States shall exempt taxation on electricity directly provided to vessels berthed in ports. (This Amendment aims to replace all other parts of Article 14 (Paragraph 1 -3 and all subparagraphs))

Amendment 77 #

Proposal for a directive
Article 1 – point 11 – point a – point i

Directive 2003/96/EC
Article 14 – paragraph 1

1. In addition to the general provisions set out in Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC(*) on exempt uses of taxable products, and without prejudice to other Union provisions, Member States shall exempt the following from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing ~~any~~energy poverty, evasion, avoidance or abuse:

Amendment 78 #

Proposal for a directive
Article 1 – point 11 – point a – point ii a (new)

Directive 2003/96/EC
Article 14 – paragraph 1 – points b and c

~~[....]~~(iia) points b and c are deleted.

Amendment 79 #

Proposal for a directive
Article 1 – point 11 – point a a (new)

Directive 2003/96/EC
Article 14 – paragraph 2

~~[....]~~(aa) Paragraph 2 is deleted.

Amendment 80 #

Proposal for a directive
Article 1 – point 12Directive 2003/96/EC

Article 14a

1. Until 31 December 2020, Member States shall provide a credit concerning 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. 2. The amount of the tax credit shall correspond to the median annual consumption of energy products, expressed in gigajoules (GJ), of the installation during the reference period, for purposes other than those referred to in Article 7, multiplied by 0,00561 and by the minimum level of CO2-related taxation as laid down in Annex I, Table C. The reference period referred to in the first sentence of this paragraph shall be either the period from 1 January 2005 to 31 December 2008 or the period from 1 January 2009 to 31 December 2010. The amount of the tax credit shall not exceed the CO2-related tax on the use of energy products by the installation during the period concerned. 3. For installations that have not been in operation during the reference period, Member States shall base the level of the tax credit on the installed capacity of the installation multiplied by an average capacity utilisation factor applying the methodology as laid down in Commission Decision XXX on determining transitional Union-wide rules for harmonised free allocations pursuant to Article 10a of Directive 2003/87/EC(*). 4. Where a Member State applies a level of CO2-related taxation exceeding the minimum level prescribed by this Directive, it may, for the purposes of determining the amount of the tax credit under paragraph 2, refer to a level of CO2-related taxation up to the national level. 5. For the purposes of paragraphs 1 to 4, ‘sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage’ shall be those that have been determined as such on the basis of Article 10a(13) of Directive 2003/87/EC.deleted

Amendment 81 #

Proposal for a directive
Article 1 – point 13 – point a – point -i (new)

Directive 2003/96/EC
Article 15 – paragraph 1 – point b a (new)

(-i) the following point is added: ‘(ba) until 1 January 2023, electricity utilised to charge electric and hybrid vehicles used for road transport.’

Amendment 82 #

Proposal for a directive
Article 1 – point 13 – point a – point i

Directive 2003/96/EC
Article 15 – paragraph 1

(i) point (hf) and (ih) are deleted and point (i) is replaced by the following:

Amendment 83 #

Proposal for a directive
Article 1 – point 13 – point a – point i

Directive 2003/96/EC
Article 15 – paragraph 1 – point h

(h) electricity, natural gas, coal, solid fuels and other energy products used as heating fuel and electricity 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 84 #

Proposal for a directive
Article 1 – point 13 – point a – point i

Directive 2003/96/EC
Article 15 – paragraph 1 – point h

(h) ~~energy products used as heating fuel and electricity if~~until 1 January 2018, electricity, natural gas, coal and solid fuels 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~~may 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 85 #

Proposal for a directive
Article 1 – point 13 – point a – point i

Directive 2003/96/EC
Article 15 – paragraph 1 – point i

(i) Until 1 January 2023, ~~natural gas and~~ LPG used as ~~propellants~~fuel;

Amendment 86 #

Proposal for a directive
Article 1 – point 13 – point a – point i

Directive 2003/96/EC
Article 15 – paragraph 1 – point i

(i) Until 1 January 2023, natural gas, biogas, and LPG used as propellants;

Amendment 87 #

Proposal for a directive
Article 1 – point 13 – point a– point i a (new)

Directive 2003/96/EC
Article 15 – paragraph 1 – point l a (new)

(ia) the following point is added: ‘Natural gas and biomethane used as transport fuel shall be exempted from taxation at least until such time as the proportion of renewable energy used in the transport sector has risen to 10%. The Commission shall keep market trends under continuous review and shall submit an appropriate legislative proposal in due course.’

Amendment 88 #

Proposal for a directive
Article 1 – point 13 – point a – point ii

Directive 2003/96/EC
Article 15 – paragraph 1

~~(ii) the following subparagraph is added: ‘Points (a) to (e) and (g) only apply for general energy consumption taxation.’~~deleted

Amendment 89 #

Proposal for a directive
Article 1 – point 13 – point a – point ii

Directive 2003/96/EC
Article 15 – paragraph 1 – subparagraph 1 a (new)

Points (a) to (e) and (g) to (i) only apply for general energy consumption taxation.

Amendment 90 #

Proposal for a directive
Article 1 – point 13 – point b

Directive 2003/96/EC
Article 15 – paragraph 3

(b) Paragraph 3 is replaced by the following: ‘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.’deleted

Amendment 91 #

Proposal for a directive
Article 1 –point 13 – point b

Directive 2003/96/EC
Article 15 – paragraph 3

Amendment 92 #

Proposal for a directive
Article 1 – point 13 – point b

Directive 2003/96/EC
Article 15 – paragraph 3

3. Member States may apply a level of ~~general energy consumption~~ taxation down to zero to~~n the consumption of~~ energy products and electricity used for irrigation, 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~~.

Amendment 93 #

Proposal for a directive
Article 1 – point 13 – point 1 – point a point i

Directive 2003/96/EC
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~~or where, 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: or, as far as fuels are concerned, for as long as their market share remains below 5%.

Amendment 94 #

Proposal for a directive
Article 1 – point 14

Directive 2003/96/EC
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 202130 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 modify~~on reducing the minimum levels of CO2- related taxation asby comparison with those set out in Annex I.

Amendment 95 #

Proposal for a directive
Article 1 – point 14

Directive 2003/96/EC
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 96 #

Judith A. MERKIES, Kathleen VAN BREMPT

Proposal for a directive
Article 1 – point 17 – point a a (new)Directive 2003/96/EC

Article 21 – paragraph 1 a (new)

(aa) The following paragraph 1a is inserted: ‘1a. No later than six months after the adoption of this Directive, the Commission shall report to the Council and the Parliament on pre-conditions for some or all Member States to switch from a system where transport fuels are taxed according to the fuel used instead of, as presently, fuel filled. The report shall be accompanied, where appropriate, by proposals for amendments of the EU legislation and include comprehensive assessments of impact on fiscal subsidiarity, greenhouse gas emissions, energy independence and economic growth.’

Amendment 97 #

Proposal for a directive
Article 1 – point 17 – point a a (new)Directive 2003/96/EC

Article 21 – paragraph 1 a (new)

(aa) The following paragraph 1a is inserted: ‘1a. No later than six months after the adoption of this Directive, the Commission shall report to the Council and the Parliament on pre-conditions for some or all Member States to switch from a system where transport fuels are taxed according to the fuel used instead of, as presently, fuel tanked. The report shall be accompanied, where appropriate, by proposals for amendments of the EU legislation and include comprehensive assessments of impact on fiscal subsidiarity, greenhouse gas emissions, energy independence and economic growth.’

Amendment 98 #

Proposal for a directive
Article 1 – point 17 – point c a (new)

Directive 2003/96/EC
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 99 #

Sergio Paolo Francesco SILVESTRIS

Proposal for a directive
Article 1 – point 19

Directive 2003/96/EC
Article 27 – paragraph 1

1. The power to adopt delegated acts referred to in Articles 2(5) shall be conferred on the Commission for a~~n indeterminate~~ period of ~~time~~five years.

source: PE-475.896

2011/12/01 ECON 242 amendments...

Amendment 10 #

Proposal for a directive
Recital 5

(5) Therefore, provision should be made for energy taxation to consist of two components, CO2-related taxation and 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 in view of the advantages they offer as a source of renewable energy that is cheap and almost greenhouse-gas neutral.

Amendment 100 #

Proposal for a directive
Recital 28

(28) Every ~~fiv~~three 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. ~~The~~A list of sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage shall be ~~the subject of~~drawn up and regularly reviewed, in particular taking into account the availability of emerging evidence.

Amendment 101 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Recital 28

(28) Every ~~fiv~~three 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 102 #

Proposal for a directive
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 103 #

Proposal for a directive
Recital 31

(31) Since the objectives of the action to be taken, notably to ensure the proper functioning of the internal market in the context of new requirements in the fields of energy and environment, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty of the European Union. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary to achieve those objectives.deleted

Amendment 104 #

Proposal for a directive
Recital 31 a (new)

(31a) Before 31 December 2012 the Commission should present a proposal to include a minimum tax rate for nuclear fuel rods used for the production of electricity in this Directive and to add nuclear fuel rods to the energy products set out in this Directive. This is without prejudice to established phase-out plans in Member States.

Amendment 105 #

Proposal for a directive
Recital 31 b (new)

(31b) No later than six months after the adoption of this Directive, the Commission should report to the European Parliament and to the Council on pre-conditions for some or all Member States to switch from a system where transport fuels are taxed according to the fuel used instead of, as presently, fuel filled. The report shall be accompanied, where appropriate, by proposals for amendments of the EU legislation and include comprehensive assessments of impact on fiscal subsidiarity, greenhouse gas emissions, energy independence and economic growth.

Amendment 106 #

Proposal for a directive
Recital 32

(32) Directive 2003/96/EC should therefore be amended ~~accordingl~~, where appropriate, after 2015 taking into account the Commission's first evaluation report which should reflect upon Member States duly justified needs in the area of taxation of energy products and electricity,

Amendment 107 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 1

Amendment 108 #

Proposal for a directive
Article 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 2 – subparagraph 1

2. Member States ~~shall~~may distinguish between ~~CO2-related taxation and general energy consumption~~two different components of taxation: compulsory general energy consumption taxation and optional CO2-related taxation.

Amendment 109 #

Proposal for a directive
Article 1 – point 1

2. Member States shall distinguish between CO2-related taxation and general energy consumption taxation, while gradually shifting the burden of taxation to the less environmentally friendly fossil fuels.

Amendment 11 #

Proposal for a directive
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 on non-biomass based fuels, 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. B and in Annex III to Directive 2009/28/EC. For biomass, biofuels and bioliquids, as 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~~that do not comply with the sustainability criteria laid down in Article 17 of that Directive, Member States should apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive. For biomass, biofuels and bioliquids that do 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~~ 2009/28/EC, Member States should be free to apply either the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive or the CO2 emission factors specified in Decision 2007/589/EC for biomass or products made of biomass.

Amendment 110 #

Fiona HALL, Sharon BOWLES

Proposal for a directive
Article 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 2 – subparagraph 2

CO2-related taxation on non-biomass based fuels shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to 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. The CO2 emission factors specified in this Decision for biomass or products made of biomass shall ~~in the case of biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC~~ only apply where the product concerned complies with the sustainability criteria laid down in Article 17 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. Where biofuels and bioliquids do not comply with those criteria, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive. This exemption should be further limited in accordance with the provisions of Directive 2009/28/EC on CO2 emission savings. This would mean that the CO2 tax exemption for biofuels and bioliquids which provide greenhouse gas emission savings of at least 35 % should be valid only until the end of 2016. From 2017, the limit should be 50 % and from 2018 it should be 60 %.

Amendment 111 #

Proposal for a directive
Article 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 2 – subparagraph 2

CO2-related taxation on non-biomass based fuels shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to 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. The CO2 emission factors specified in this Decision for biomass or products made of biomass shall ~~in the case of biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC~~ only apply where the product concerned complies with the sustainability criteria laid down in Article 17 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. Where biofuels and bioliquids do not comply with those criteria, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive. This exemption shall be further limited in line with the provisions of Directive 2009/28/EC, which stipulate that the CO2 tax exemption for biofuels and bioliquids which provide greenhouse gas emission savings of at least 35 % should only be valid until the end of 2016. From 2017, the limit should be 50 % and from 2018 it should be 60 %.

Amendment 112 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 2 – subparagraph 2

~~CO2-related~~In case of introduction of an optional CO2-related component, taxation shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to 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. The CO2 emission factors specified in this Decision for biomass or products made of biomass shall in the case of biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC only apply where the product concerned complies with the sustainability criteria laid down in Article 17 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. Where biofuels and bioliquids do not comply with those criteria, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive.

Amendment 113 #

Proposal for a directive
Article 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 2 – subparagraph 2

CO2-related taxation shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to 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. The CO2 emission factors specified in this Decision for ~~biomass or~~ products made of biomass shall in the case of biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC only apply where the product concerned complies with the sustainability criteria laid down in Article 17 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. Where biofuels and bioliquids do not comply with those criteria, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive.

Amendment 114 #

Proposal for a directive
Article 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 2 – subparagraph 3

General energy consumption taxation shall be calculated in EUR/GJ on the basis of net calorific value of the energy products and electricity as set out in Annex II to Directive 2006/32/EC of the European Parliament and the Council of 5 April 2006 on energy end-use efficiency and energy services and repealing Council Directive 93/76/EEC. In the case of ~~biomass or~~ products made of biomass the reference values shall be those set out in Annex III to Directive 2009/28/EC. However, in the case of biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC, these reference values shall only apply where the product complies with the sustainability criteria laid down in Article 17 of this Directive. In this case, they shall apply both to motor fuels and heating fuels. Where biofuels and bioliquids do not comply with these criteria, Member States shall apply the reference values for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive.

Amendment 115 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 1

Directive 2003/96/EC
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 116 #

Proposal for a directive
Article 1 – point 1

Directive 2003/96/EC
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 117 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 2 – point b

Directive 2003/96/EC
Article 2 – paragraph 3 – subparagraph 4

Amendment 118 #

Proposal for a directive
Article 1 – point 2 – point b

Directive 2003/96/EC
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 119 #

Proposal for a directive
Article 1 – point 2 – point b

Directive 2003/96/EC
Article 2 – paragraph 4 a (new)

4a. Member State shall ensure that the direct and indirect use of energy products in installations as defined in Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 or the direct and indirect use of energy products in installations taxed through national CO2 reduction measures are not subject to double taxation or double regulation.

Amendment 12 #

Werner LANGEN, Burkhard BALZ

Proposal for a directive
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. Member States may not apply equal levels of national taxation on all products put to a give use when differentiation contributes to achieving EU energy and climate objectives. Where needed, transitional periods for the purposes of equalising those levels should be foreseen.

Amendment 120 #

Proposal for a directive
Article 1 – point 3

Directive 2003/96/EC
Article 3 – paragraph 1 – point b – indenta 2

– energy-intensive industry and dual use of energy products

Amendment 121 #

Proposal for a directive
Article 1 – point 3

Directive 2003/96/EC
Article 3 – point b – indent 2 a (new)

- waste used as alternative fuel or thermally recovered in accordance with Article 3(15) in conjunction with Annex II R1 of Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives.

Amendment 122 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 4 – point a

Directive 2003/96/EC
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 123 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3

Amendment 124 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3

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 shall apply as from 1 January 2023. For the purposes of the first subparagraph, each use for which a minimum level of taxation is identified, respectively, in Tables A, B and C in Annex I shall be considered to be a single use.deleted

Amendment 125 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1

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 shall apply as from 1 January 2023.deleted

Amendment 126 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1

Amendment 127 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
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 2023~~in 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 128 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1

Amendment 129 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1

Amendment 13 #

Proposal for a directive
Recital 14

Amendment 130 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1

Amendment 131 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
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~~this Directive for either fossil and non-fossil fuels or energy products falling within either category in relation to a given use, equal minimal levels of taxation are fixed for products of either category put to that use. Without prejudice to Article 15(1)(i), for motor fuels referred to in Annex I Table A, this shall apply as from 1 January 2023.

Amendment 132 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1

Amendment 133 #

Gianluca SUSTA

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1 a (new)

Notwithstanding the above, prior to the submission of the assessment that the Commission is to present to the Council and the European Parliament by 2023 on the state of implementation of the provisions of this Directive, Member States may derogate from any increase in the minimum levels of taxation applicable to motor fuels set out in Annex I, Table A for fuels such as methane and biomethane, in the light, inter alia, of energy, industrial and environmental policy objectives.

Amendment 134 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 2

Amendment 135 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 2 a (new)

In the case of natural gas and bio methane as motor fuels, higher minimum levels of general energy consumption taxation should apply only after an assessment, by 2023, on the implementation of the provisions of this Directive relating to the level of taxation applicable to natural gas in road transport. The report shall, inter alia, examine the progress in the availability of natural gas and bio methane, the growth of the refilling stations network in Europe, the market share of natural gas vehicles in the Union, the innovation and technological developments of bio methane as fuel in transport, and the real value of the minimum level of taxation.

Amendment 136 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 1

Amendment 137 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 1

Amendment 138 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 1

Amendment 139 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 1

Amendment 14 #

Proposal for a directive
Recital 18

Amendment 140 #

Proposal for a directive
Article 1 – – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 1

4. The minimum levels of general energy consumption taxation laid down in this Directive shall be adapted every ~~thre~~five years ~~starting from 1 July 2016~~by a Council decision based on recommendations of the Commission and proper consultation with Parliament and the relevant stakeholders concerned 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 revised minimum levels of taxation in the Official Journal of the European Union.

Amendment 141 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
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~~six 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 142 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 2

Amendment 143 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 2

Amendment 144 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 2 a (new)

The minimum level of CO2-related taxation laid down in this Directive shall, every three years starting from 1 July 2016, be aligned with the highest of the following two rates: (a) the current real value of the CO2 base level, calculated by increasing or decreasing the base amount in euro by the percentage change over the three preceding calendar years in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat, or (b) the average CO2 price in the EU Emission Trading Scheme over the 18 months preceding the alignment, calculated in accordance with a formula to be specified by the Commission on the basis of the 2015 report referred to in Article 29. No alignment shall take place if the change since the last alignment given the development of these two rates would be less than 0,5%.

Amendment 145 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
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

Directive 2003/96/EC
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 147 #

Proposal for a directive
Article 1 – point 5 – point b

Directive 2003/96/EC
Article 5 – indent 3

– for the following uses: local public passenger transport (exincluding taxis), waste collection, armed forces and public administrations, disabled people, ambulances;

Amendment 148 #

Proposal for a directive
Article 1 – point 5 – point b

Directive 2003/96/EC
Article 5 – indent 3

Amendment 149 #

Astrid LULLING, Herbert DORFMANN, Albert DESS

Proposal for a directive
Article 1 – point 5 – point b

Directive 2003/96/EC
Article 5 – indent 3

– for the following uses: local public passenger transport (excluding taxis), waste collection, armed forces and public administrations, disabled people, ambulances, fire trucks and police vehicles;

Amendment 15 #

Proposal for a directive
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 in order to guarantee the economic viability of agricultural holdings, which already have to cope with the burden of stringent social, plant-health and environmental requirements for which the market does not provide adequate compensation. As regards CO2 -related taxation the ~~treatment of the~~ sectors concerned should be ~~aligned to the rules applying to industrial sectors~~excluded, given that they capture substantial amounts of carbon through the production of biomass and that the biomass which is processed to produce first- and second-generation biofuels is an essential part of a sustainable energy mix.

Amendment 150 #

Proposal for a directive
Article 1 – point 6

Directive 2003/96/EC
Article 7

~~As from 1 January 2013, from 1 January 2015 and from 1 January 2018,~~The Council, acting unanimously after consulting the European Parliament, shall, on the basis of a report and a proposal from the Commission, decide upon the minimum levels of taxation applicable to motor fuels ~~shall be fixed as set out in Annex I, Table A~~.

Amendment 151 #

Proposal for a directive
Article 1 – point 6

Directive 2003/96/EC
Article 7 – paragraph 2 (new)

Until 1 January 2023, Member States may differentiate between commercial and non-commercial use of gas oil used as propellant, provided that the Community minimum levels are observed. ‘Commercial gas oil used as propellant’ shall mean gas oil used as propellant for the following purposes: (a) the carriage of goods for one’s own account or for hire or reward by a motor vehicle or vehicle combination intended solely for the carriage by road of goods and having a maximum permissible total laden weight of 7.5 tonnes or more; (b) the carriage of passengers, whether by regular or occasional service, by a motor vehicle of category M2 or category M3, as defined in Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers.”

Amendment 152 #

Proposal for a directive
Article 1 – point 6

Directive 2003/96/EC
Article 7 – paragraph 1 a (new)

Member States which introduce or have introduced a charge on the use of certain infrastructures by heavy goods vehicles within the meaning of Directive 2011/76/EU which are intended exclusively for the carriage of goods by road may apply a reduced rate of taxation to the gas oil used by these vehicles provided that the Community minimum levels of taxation set out in Annex I Table A are complied with.

Amendment 153 #

Antonio CANCIAN

Proposal for a directive
Article 1 – point 6

2003/96/EC
Article 7 – paragraph 1 a (new)

Member States may differentiate between commercial and non-commercial use of gas oil used as propellant, provided that the EU minimum levels are observed and the rate for commercial gas oil used as propellant does not fall below the national level of taxation in force on 1 January 2003, notwithstanding any derogations for this use laid down in this Directive.

Amendment 154 #

Proposal for a directive
Article 1 – point 6

Directive 2003/96/EC
Article 7 – paragraph 1 a (new)

Member States may differentiate between commercial and non-commercial gas oil. For the purposes of this Directive 'Commercial gas oil used as propellant' means gas oil used as propellant for the following purposes: (a) the transport of goods for hire or reward, or on own account, by means of a motor vehicle or an articulated vehicle combination intended exclusively for the carriage of goods by road, (b) the carriage of passengers, whether by regular or occasional service, by means of a motor vehicle. Member States shall lay down the option for commercial transporters to apply a different tax account system.

Amendment 155 #

Proposal for a directive
Article 1 – point 6

Directive 2003/96/EC
Article 7

As from 1 January 2013, from 1 January 2015 and from 1 January 2018, the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Annex I, Table A." Member States may differentiate between commercial and non-commercial use of gas oil used as propellant, provided that the Union minimum levels are observed and the rate for commercial gas oil used as propellant does not fall below the national level of taxation in force on 1 January 2003, notwithstanding any derogations for this use laid down in this Directive. "Commercial gas oil used as propellant" shall mean gas oil used as propellant for the following purposes: (a) the carriage of goods for hire or reward, or on own account, by motor vehicles or articulated vehicle combinations intended exclusively for the carriage of goods by road and with a maximum permissible gross laden weight of not less than 7.5 tonnes; (b) the carriage of passengers, whether by regular or occasional service, by a motor vehicle of category M2 or category M3, as defined in Council Directive 70/156/EEC1 of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers. ____________ 1 OJ L 42, 23.2.1970, p. 1.

Amendment 156 #

Proposal for a directive
Article 1 – point 7

Directive 2003/96/EC
Article 8 – paragraph 1

1. ~~As from 1 January 2013,~~The Council, acting unanimously after consulting the European Parliament, shall, on the basis of a report and a proposal from the Commission, decide upon the minimum levels of taxation applicable to products used as motor fuels for the purposes set out in paragraph 2 of this Article ~~shall be fixed as set out in Annex I, Table B~~.

Amendment 157 #

Proposal for a directive
Article 1 – point 8

Directive 2003/96/EC
Article 9

~~As from 1 January 2013,~~The Council, acting unanimously after consulting the European Parliament, shall, on the basis of a report and a proposal from the Commission, decide upon the minimum levels of taxation applicable to heating fuels ~~shall be fixed as set out in Annex I, Table C~~.

Amendment 158 #

Proposal for a directive
Article 1 – paragraph 1 – point 9

Directive 2003/96/EC
Article 10

~~As from 1 January 2013,~~The Council, acting unanimously after consulting the European Parliament, shall, on the basis of a report and a proposal from the Commission, decide upon the minimum levels of taxation applicable to electricity ~~shall be fixed as set out in Annex I Table D.~~ .

Amendment 159 #

Proposal for a directive
Article 1 – point 11

Directive 2003/96/EC
Article 14

(11) Article 14 is amended as follows: (a) Paragraph 1 is amended as follows: (i) the introductory phrase is replaced by the following: 'In addition to the general provisions set out in Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC(*) on exempt uses of taxable products, and without prejudice to other Union provisions, Member States shall exempt the following from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse: _________ (*) OJ L 9, 14.1.2009, p.12.' (ii) in point (a), the second sentence is replaced by the following: 'However, Member States may, for reasons of environmental policy other than the reduction of CO2 emissions, subject these products to taxation without having to respect the minimum levels of taxation laid down in this Directive.' (iii) the following points (d) and (e) are added: '(d) as regards 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; (e) until 31 December 2020, electricity directly provided to vessels berthed in ports.' (b) The following paragraph 3 is added: '3. In the case of uses referred to in point (a) of paragraph 1, except uses for producing electricity on board a craft, the exemption shall apply only from general energy consumption taxation.'replaced by the following: Article 14 Until 31 December 2020, Member States shall exempt taxation on electricity directly provided to vessels berthed in ports.

Amendment 16 #

Daciana Octavia SÂRBU

Proposal for a directive
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~~. A~~, with the goal of ensuring the economic viability of these agricultural concerns, which are already being hampered by high social, plant health and environmental requirements that are not sufficiently compensated for by the market. Despite this, 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. Such advances in energy efficiency should form part of a sufficiently long cycle and be subject to public planning and monitoring by public bodies. Member States should provide technical guidance to the agricultural sector if additional energy efficiency requirements related to reduced tax rates are applied. As regards CO2 related taxation, the treatment of the sectors concerned should ~~be aligned to the rules applying to industrial sectors.~~ take into account the specific carbon capture and storage capacities and risk of carbon leakage for each of the sectors and subsectors concerned.

Amendment 160 #

Proposal for a directive
Article 1 – point 11 – point a – point ii a (new)

Directive 2003/96/EC
Article 14 – paragraph 1 – points b and c

(iia) points (b) and (c) are deleted.

Amendment 161 #

Proposal for a directive
Article 1 – point 11 – point a – point ii a (new)

Directive 2003/96/EC
Article 14 – paragraph 1 – point b

(iia) point (b) is deleted

Amendment 162 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 11 – point a – point ii b (new)

(iib) point (c) is deleted

Amendment 163 #

Proposal for a directive
Article 1 – point 11 – point a – point iii

Directive 2003/96/EC
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 164 #

Proposal for a directive
Article 1 – point 11 – point a – point iii

Directive 2003/96/EC
Article 14 – paragraph 1 – point e

(e) until 31 December 20203, electricity directly provided to vessels berthed in seaports or inland ports."

Amendment 165 #

Proposal for a directive
Article 1 – point 11 – point a – point iii

Directive 2003/96/EC
Article 14 – paragraph 1 – point e

(e) until 31 December 20203, electricity directly provided to vessels berthed in ports.

Amendment 166 #

Proposal for a directive
Article 1 – point 11 – point a – point iii

Directive 2003/96/EC
Article 14 – paragraph 1 – point e

(e) until 31 December 2020, electricity directly provided to vessels berthed in sea or inland ports.

Amendment 167 #

Proposal for a directive
Article 1 – point 11 – point a a (new)

Directive 2003/96/EC
Article 14 – paragraph 2

(aa) Paragraph 2 is deleted

Amendment 168 #

Proposal for a directive
Article 1 – point 11 – point a a (new)

Directive 2003/96/EC
Article 14 – paragraph 2

(aa) Paragraph 2 is deleted.

Amendment 169 #

Proposal for a directive
Article 1 – point 12

Directive 2003/96/EC
Article 14

(12) The following Article 14a is inserted: 'Article 14a 1. Until 31 December 2020, Member States shall provide a credit concerning 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. 2. The amount of the tax credit shall correspond to the median annual consumption of energy products, expressed in gigajoules (GJ), of the installation during the reference period, for purposes other than those referred to in Article 7, multiplied by 0,00561 and by the minimum level of CO2-related taxation as laid down in Annex I, Table C. The reference period referred to in the first sentence of this paragraph shall be either the period from 1 January 2005 to 31 December 2008 or the period from 1 January 2009 to 31 December 2010. The amount of the tax credit shall not exceed the CO2- related tax on the use of energy products by the installation during the period concerned. 3. For installations that have not been in operation during the reference period, Member States shall base the level of the tax credit on the installed capacity of the installation multiplied by an average capacity utilisation factor applying the methodology as laid down in Commission Decision XXX on determining transitional Union-wide rules for harmonised free allocations pursuant to Article 10a of Directive 2003/87/EC(*). 4. Where a Member State applies a level of CO2-related taxation exceeding the minimum level prescribed by this Directive, it may, for the purposes of determining the amount of the tax credit under paragraph 2, refer to a level of CO2-related taxation up to the national level. 5. For the purposes of paragraphs 1 to 4, 'sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage' shall be those that have been determined as such on the basis of Article 10a(13) of Directive 2003/87/EC. ___________ (*) OJ L'deleted

Amendment 17 #

Rareș-Lucian NICULESCU

Proposal for a directive
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~~. A~~ with the goal of ensuring the economic viability of agricultural concerns, which are already confronted with high social, plant health and environmental requirements, with rising production costs at a time when farmers’ incomes are diminishing, without this being sufficiently compensated for by the market, and with heightened competition on the international agricultural marketplace. Despite this, 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 and resulting in a simultaneous reduction, in the medium term, in fixed production costs in the sectors concerned. Such advances in energy efficiency should form part of a sufficiently long cycle and be subject to public planning and monitoring by public bodies. As regards CO2 related taxation, the treatment of the sectors concerned should ~~be aligne~~take into account the specific carbon capture and sto ~~the rules applying to industrial~~rage capacities and risk of carbon leakage for each of the sectors and sub-sectors concerned, as well as the possible impact on the productivity and viability of the agriculture sectors. .

Amendment 170 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 12

Directive 2003/96/EC
Article 14a – paragraph 1

1. ~~Until 31 December 2020,~~ Member States shall provide a credit concerning 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 171 #

Proposal for a directive
Article 1 – point 12

Directive 2003/96/EC
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 172 #

Proposal for a directive
Article 1 – point 13 – point a – point -i (new)

Directive 2003/96/EC
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)

Directive 2003/96/EC
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)

Directive 2003/96/EC
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 175 #

José Manuel GARCÍA-MARGALLO Y MARFIL

Proposal for a directive
Article 1 – point 13 – point a – point i and point i a (new)

Directive 2003/96/EC
Article 15 – paragraph 1 – points f, h and i

(i) points (hf) and (ih) are replaced by the following: '(h) energy products used as heating fuel and electricity 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;' deleted; (ia) point (i) is replaced by the following '(i) Until 1 January 2023, natural gas and LPG used as propellants;'

Amendment 176 #

Proposal for a directive
Article 1 – point 13 – point a – point (-i) – (new)

Directive 2003/96/EC
Article 15 – paragraph 1 – point e

(-i) point (e) is replaced by the following: ‘(e) energy products and electricity used for the carriage of goods and passengers by rail, metro, tram [...] trolley bus and urban bus, primarily those running on natural gas;’

Amendment 177 #

Proposal for a directive
Article 1 – point 13 – point a – point i

Directive 2003/96/EC
Article 15 – paragraph 1 – point h

(h) ~~energy products used as heating fuel and electricity~~until 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 178 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 13 – point a – point i

Directive 2003/96/EC
Article 15 – paragraph 1 – point h

(h) until 1 January 2023, energy products used as heating fuel and electricity 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 179 #

Proposal for a directive
Article 1 – point 13 – point a – point i

Directive 2003/96/EC
Article 15 – paragraph 1 – point i

~~(i) Until 1 January 2023, natural gas and LPG used as propellants;’~~deleted

Amendment 18 #

Alfreds RUBIKS

Proposal for a directive
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~~. A~~, in order to keep agriculture economically viable, as it is already hampered by strict social, environmental, plant protection and animal welfare requirements, and it is not adequately remunerated on the market. Despite this, 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, which at the same time will in the medium term reduce permanent production costs in these sectors. Such advances in energy efficiency should form part of a sufficiently long cycle, extending over a number of years, and be subject to public planning and monitoring by public bodies. As regards CO2 related taxation the treatment of the sectors concerned should be aligned to the rules applying to industrial sectors.

Amendment 180 #

Proposal for a directive
Article 1 – point 13 – point a – point i

Directive 2003/96/EC
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 181 #

Proposal for a directive
Article 1 – point 13 – point a – point i

Directive 2003/96/EC
Article 15 – paragraph 1 – point i

(i) Until 1 January 2023, natural gas, bio methane and LPG used as ~~propellants~~motor fuels, without prejudice to Article 4(3) subparagraph 2a;

Amendment 182 #

Proposal for a directive
Article 1 – point 13 – point a – point i

Directive 2003/96/EC
Article 15 – paragraph 1 – point i

(i) ~~Until 1 January 2023,~~ natural gas and LPG used as propellants, including by way of derogation from Article 4(3);”

Amendment 183 #

Proposal for a directive
Article 1 – point 13 – point a – point i

Directive 2003/96/EC
Article 15 – paragraph 1 – point i

i) Until 1 January 2023, natural gas, biogas and LPG used as propellants;

Amendment 184 #

Proposal for a directive
Article 1 – point 13 – point a – point i a (new)

Directive 2003/96/EC
Article 15 – paragraph 1 – point l a (new)

(ia) the following point is added: “(la) LPG used as heating fuel, including by way of derogation from Article 4(3);”

Amendment 185 #

Proposal for a directive
Article 1 – point 13 – point a – point ii

Directive 2003/96/EC
Article 15 – paragraph 1 – subparagraph 2

~~(ii) the following subparagraph is added: "Points (a) to (e) and (g) only apply for general energy consumption taxation."~~deleted

Amendment 186 #

Proposal for a directive
Article 1 – point 13 – point a – point ii

Directive 2003/96/EC
Article 15 – paragraph 1 – subparagraph 2

Points (a) to (e), (g) and (gi) only apply for general energy consumption taxation.

Amendment 187 #

Proposal for a directive
Article 1 – point 13 – point a – point ii

Directive 2003/96/EC
Article 15 – paragraph 1 – subparagraph 2

Points (a) to, (b), (d), (e) and (g) only apply for general energy consumption taxation.

Amendment 188 #

Peter SIMON

Proposal for a directive
Article 1 – point 13 – point a – point ii

Directive 2003/96/EC
Article 15 – paragraph 1 subparagraph 2

"Points (a) to, (b), (e) and (g) only apply for general energy consumption taxation."

Amendment 189 #

Proposal for a directive
Article 1 – point 13 – point b

Directive 2003/96/EC
Article 15 – paragraph 3

(b) Paragraph 3 is replaced by the following: 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.’deleted

Amendment 19 #

Martin HÄUSLING

Proposal for a directive
Recital 20

Amendment 190 #

Proposal for a directive
Article 1 – point 13 – point b

Directive 2003/96/EC
Article 15 – paragraph 3

Amendment 191 #

Proposal for a directive
Article 1 – point 13 – point b

Directive 2003/96/EC
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 192 #

Proposal for a directive
Article 1 – point 13a* – point a – point i

Directive 2003/96/EC
Article 16 – paragraph 1 – introductory part

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, 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 numbered '(1)' in the Commission proposal.~~, or, in the case of motor fuels, provided that their market share is less than 5%:

Amendment 193 #

Proposal for a directive
Article 1 – point 13a* – point a

Directive 2003/96/EC
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 194 #

Proposal for a directive
Article 1 – point 13a* – point a – point i

Directive 2003/96/EC
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, 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 numbered '(1)' in the Commission proposalIn the case of bio methane, the energy content per quantitative unit is the same as for natural gas. Given the fact that bio methane injected into the natural gas grid helps to increase the share of renewable sources, bio methane will be tax exempted with respect to the CO2 and energy content, provided it is produced according to the sustainability criteria.

Amendment 195 #

Proposal for a directive
Article 1 – point 14

Directive 2003/96/EC
Article 17 – paragraph 1 – introductory part

1. ~~Provided the minimum levels of taxation prescribed in this Directive are respected on average for each business,~~ Member States may apply tax reductions from general energy consumption taxation to energy products used for heating purposes or for the purposes of Article 8(2)(b) and (c) and on electricity in the following cases:

Amendment 196 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 14

Directive 2003/96/EC
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 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 effective measures are implemented, as far as they lead to objectives concerning the reduction of CO2 emissions.

Amendment 197 #

Proposal for a directive
Article 1 – point 14

Directive 2003/96/EC
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 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 14

Directive 2003/96/EC
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.’deleted

Amendment 199 #

George LYON, Kent JOHANSSON

Proposal for a directive
Article 1 – point 14

Directive 2003/96/EC
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 20 #

Proposal for a directive
Recital 20

Amendment 200 #

Proposal for a directive
Article 1 – point 17 – point c a (new)

Directive 2003/96/EC
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 201 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
Article 29 – paragraph 1

Every ~~fiv~~three years and for the first time by the end of 2015, the Commission shall submit to the Council a report on the application of this Directive and, where appropriate, a proposal for its modification. To adjust the CO2 per tonne prices, the Commission shall be empowered to adopt delegated acts in accordance with article 290 of the TFEU.

Amendment 202 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
Article 29 – paragraph 1

Amendment 203 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
Article 29 – paragraph 1

Every ~~fiv~~three years and for the first time by the end of 2015, the Commission shall submit to the Council and the European Parliament a report on the application of this Directive and, where appropriate, a proposal for its modification.

Amendment 204 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
Article 29 – paragraph 1

Amendment 205 #

Proposal for a directive
Article 1 – point 21

Every five 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

Directive 2003/96/EC
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.

Amendment 207 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
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 Commission report shall furthermore examine whether, in addition to CO2 emissions, emissions of other harmful gases should also be taken into account with the aim of protecting public health. 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 208 #

Sabine WILS, Thomas HÄNDEL, Nikolaos CHOUNTIS

Proposal for a directive
Article 1 – point 21

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 examine the impact on the setting of industrial policy priorities in the European car industry, in relation to clean, energy-efficient conventional internal combustion engines and the EU's CO2 reduction targets in the car sector. 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 209 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
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.

Amendment 21 #

Robert GOEBBELS, Werner LANGEN

Proposal for a directive
-

The European Parliament rejects the Commission proposal.

Amendment 21 #

Luís Paulo ALVES

Proposal for a directive
Recital 20

Amendment 210 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
Article 29 – paragraph 3

Amendment 211 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
Article 29 – paragraph 3

In any event, the list of sectors or sub- sectors deemed to be exposed to a significant risk of carbon leakage for the purposes of Article 14a of this Directive shall be the subject of regular review, in particular taking into account the availability of emerging evidence. The report by the Commission shall also examine national implementing conditions to ascertain that they are clear, unambiguous and transparent for all consumers. The Commission should also submit, by 1 January 2016, a further proposal on the harmonisation and conversion of car purchase taxes, car registration taxes and yearly car ownership taxes so that they are based solely on the car's CO2 emissions.

Amendment 212 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
Article 29 – paragraph 3 a (new)

By 2023 the Commission shall submit to the Council an assessment on the implementation of the provisions of this Directive relating to the level of taxation applicable to natural gas in road transport and a proposal for its modification. This assessment shall, inter alia, examine the progress in the availability of natural gas and bio methane, the growth of the refilling stations network in the Union, the market share of natural gas vehicles in the Union, the innovation and technological developments of bio methane as fuel in transport, the real value of the minimum level of taxation.

Amendment 213 #

Gianluca SUSTA

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
Article 29 – paragraph 3 a (new)

In particular, by 2023 the Commission shall submit to the Council and the European Parliament an assessment on the implementation of the provisions of this Directive relating to the level of taxation applicable to natural gas in road transport and a proposal for its modification. This assessment shall, inter alia, examine the progress in the availability of natural gas and bio methane, the growth of the refilling stations network in Europe, the market share of natural gas vehicles in the Union, the innovation and technological developments of bio methane as fuel in transport, the real value of the minimum level of taxation.

Amendment 214 #

Proposal for a directive
Annex 1 – table A – column 4 – row 2

8.82 €/GJ

Amendment 215 #

Proposal for a directive
Annex 1 – table A – column 5 – row 2

~~9.6~~8.2 €/GJ

Amendment 216 #

Proposal for a directive
Annex 1 – table A – row 4

LPG CN codes 2711 12 11 to 2711 19 20 €/t CO2 1.,5 €/GJ 53.5 €/GJ ~~9.6~~3.5 €/GJ 00

Amendment 217 #

~~Commercial gas oil 20 €/t CO2 8.2 €/GJ 8.2 €/GJ 8.2 €/GJ used as propellant~~

Amendment 218 #

Proposal for a directive
Annex 1 – table D – row 1 a (new)

Electricity for transaction purposes - from 1 January 2013 - 8.2 EUR/GJ - from 1 January 2015 - 8.8 EUR/GJ - from 1 January 2018 - 9.6 EUR/GJ

Amendment 22 #

Proposal for a directive
Recital 1

(1) Council 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. In accordance with Article 6 of the Treaty, environmental protection requirements have been integrated into the terms of that Directive, in the light, in particular, of the Kyoto protocol. It is important that, pursuant to Article 9 of the Treaty on the Functioning of the European Union, it should be ascertained whether sufficient account is taken of protection of public health, for example in the context of air pollution.

Amendment 22 #

Proposal for a directive
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. 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 the sustainability criteria laid down in Article 17 of this Directive. This exemption should be further limited in accordance with the provisions of Directive 2009/28/EC regarding CO2 emission savings. This would mean that until the end of 2016 only biofuels and bioliquids which provide greenhouse gas emission savings of at least 35% should be exempted from the CO2 tax. From 2017, the savings should be at least 50% and from 2018 it should be 60%.

Amendment 23 #

Hans-Peter MARTIN

Proposal for a directive
Recital 1 a (new)

(1a) Given that the taxation of energy in the European Union is so wide-ranging and important an issue, it is essential that the targets set in Decision No 406/2009/EC of the European Parliament and of the Council of 23 April 2009 on the effort of Member States to reduce their greenhouse gas emissions1 should serve as the basis for a restructuring of the Community framework provisions on the taxation of energy products and electricity, since only in this way can proper account be taken of climate and environmental policy objectives. With a view to bequeathing a liveable environment to future generations, in the context of the planned restructuring of energy taxation the aim of reducing greenhouse gas emissions should take precedence over individual Member States' energy and industrial policy objectives. _____________ 1 OJ L 140, 5.6.2009, p. 136

Amendment 23 #

Proposal for a directive
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 the lower energy content per quantitative unit of liquid biofuels, as compared to some of the competing their lower energy content per quantitative unit, as compared to some of the competing fossil fuels. 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 the sustainability criteria laid down in Article 17 of this Directive. In the case of biomethane, the energy content per quantitative unit is the same as for natural gas. Given the fact that biomethane injected into the natural gas grid helps to increase the share of renewable sources, biomethane will be tax exempted with respect to the CO2 and energy content, provided it is produced according the sustainability criteria.

Amendment 24 #

Proposal for a directive
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 24 #

Rareș-Lucian NICULESCU

Proposal for a directive
Recital 21 a (new)

(21) The biomass sector is a strategic sector as regards shaping not only the future energy mixes of Member States but also strategies for developing high added value biomass products for a low carbon economy, owing to the fact that biomass production acts as a carbon sink. All Member States should therefore impose general and similar rates of taxation, including in the case of VAT, to avert the risk of a ‘frontier effect’ arising between Member States, and even of their unequal development in the biomass sector.

Amendment 25 #

George LYON, Kent JOHANSSON

Proposal for a directive
Recital 2 bis (new)

(2a) Taxation of energy products should be approached in a technology-neutral manner in order to give new technologies the opportunity to develop.

Amendment 25 #

Proposal for a directive
Recital 21 a (new)

(21a) The biomass sector is a strategic sector both as regards the shape of future Member State energy mixes, and for shaping strategies for a low carbon economy, owing to the fact that biomass production acts as a carbon sink, and Member States should therefore avoid applying excessively divergent rates of taxation in order to avert the risk of a ‘frontier effect’ arising between Member States.

Amendment 26 #

Proposal for a directive
Recital 2 b (new)

(2b) This revision of Directive 2003/96/EC should be seen in the context of environmental tax reform and the Europe 2020 strategy. If Member States decide to implement the revised directive in a way that generates increased revenue, the additional resources should at least partly go into stimulating sustainable job- creation and growth by reducing taxes on labour in a fair and balanced manner. By shifting the impact of taxation from one factor of production (labour) to another (energy), the employment situation would be improved and emissions would be reduced without negatively affecting the competitiveness of European businesses.

Amendment 26 #

Alfreds RUBIKS

Proposal for a directive
Recital 25 a (new)

(25a) It should be laid down that Member States ought to develop forms of bioenergy on the basis of society’s economic needs and its interests. Member States should be encouraged to adopt a tax regime which promotes consumption of second-generation biofuels. The Commission should particularly prioritise research into second-generation biofuels in order to improve their efficiency and actual cost, as well as increasing research and development funding.

Amendment 27 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Recital 3

(3) Taxation related to CO2 emissions ~~can be~~is 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 27 #

Martin HÄUSLING

Proposal for a directive
Recital 25 a (new)

(25a) The Commission and Member States should give top priority to research into second generation agrofuels in order to improve their efficiency and actual cost, as well as substantially increasing research and development funding; potential land use change and habitat conversion should be taken into account.

Amendment 28 #

Proposal for a directive
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 28 #

Rareș-Lucian NICULESCU

Proposal for a directive
Recital 28

(28) Every ~~fiv~~three years and for the first time by the end of 2015, the Commission should report to the European Parliament and 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. 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, taking into account the new data available. In view of the challenges faced by the agriculture sector and the goal of the future CAP reform to increase agricultural productivity, the Commission should assess, in particular, t~~aking into account the availability of emerging evidence.~~ he risk of carbon leakage in the agriculture sector and, where appropriate, within six months of the entry into force of this directive, submit to the Council and the European Parliament a proposal on a suitable extension of the list of sectors exposed to a significant risk of carbon leakage.

Amendment 29 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
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 29 #

Astrid LULLING, Herbert DORFMANN, Albert DESS

Proposal for a directive
Recital 28

Amendment 30 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
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 30 #

Werner LANGEN, Burkhard BALZ

Proposal for a directive
Article 1 – point 1

Directive 2003/96/EC
Article 1 – paragraph 2 – subpararaph 2

CO2-related taxation on non-biomass based fuels shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to 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(*). The CO2 emission factors specified in this Decision for biomass or products made of biomass shall ~~in the case of biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC~~ only apply where the product concerned complies with the sustainability criteria laid down in Article 17 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 (**). For biomass, biofuels and bioliquids that do comply with the sustainability criteria laid down in Article 17 of Directive 2009/28/EC, Member States can also apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive. Where biofuels and bioliquids do not comply with those criteria, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive.

Amendment 31 #

Proposal for a directive
Recital 4 a (new)

(4a) Energy taxation should not cover energy recovery from waste and, in particular, the use of waste as an alternative fuel, given that Directive 2008/98/EC of the European Parliament and the Council of 19 November 2008 on waste and repealing certain directives urges producers and holders of waste to dispose of waste in the most energy- efficient and resource-friendly manner possible and gives priority to energy recovery over disposal.

Amendment 31 #

Pilar AYUSO, Esther HERRANZ GARCÍA

Proposal for a directive
Article 1 – point 2 – point a – point ii

Directive 2003/96/EC
Article 2 – paragraph 1 – point i

(i) 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 denatured in accordance with Article 27(1)(a) and (b) of Directive 92/83/EC~~;

Amendment 32 #

Proposal for a directive
Recital 4 a (new)

(4a) Member States should also retain the right to apply a level of general energy consumption taxation down to zero on the consumption of energy products and electricity used for agricultural, horticultural, aquaculture works and in forestry.

Amendment 32 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 2 – point b

Directive 2003/96/EC
Article 2 – paragraph 3 – subparagraph 4

Amendment 33 #

Proposal for a directive
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 33 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 3 – subparagaph 1

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. Member States may not apply equal levels of national taxation on all products put to a given use, when differentiation contributes to achieving EU energy and climate objectives. Without prejudice to Article 15(1)(i), for motor fuels referred to in Annex I Table A, this shall apply as from 1 January 2023.

Amendment 34 #

Proposal for a directive
Recital 5

(5) Therefore, provision should be made for energy taxation to consist of two components, CO2-related taxation and 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. The European Commission should submit a report to the European Parliament and the Council examining whether, in addition to CO2 emissions, emissions of other harmful gases should also be taken into account with the aim of protecting public health.

Amendment 34 #

Proposal for a directive
Article 1 – point 4 – point b

Directive 2003/96/EC
Article 4 – paragraph 4

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. The minimum levels shall be adapted automatically, by increasing or decreasing the base amount in euro by the percentage change in that index over the three preceding calendar years. If the percentage change since the last adaptation is less then 0.5%, no adaptation shall take place.deleted

Amendment 35 #

Proposal for a directive
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 on non-biomass based fuels, 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. BFor biomass, biofuels and bioliquids, as 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, that do not comply with the sustainability criteria laid down in Article 17 of that Directive, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive.

Amendment 35 #

Proposal for a directive
Article 1 – point 4 – point b a (new)

Directive 2003/96/EC
Article 4 – paragraph 4 a (new)

(ba) The following paragraph is added: ‘4a. The minimum levels of CO2 taxation as laid down in this Directive shall be adapted every three years from 1 July 2015 in order to take account of changes in the CO2 market prices. In every update, the minimum rate of CO2 taxation will be aligned with the actual carbon price resulting from the EU ETS.’

Amendment 36 #

Proposal for a directive
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 ~~where~~to theose ~~criteria are met~~products.

Amendment 36 #

Fiona HALL, Sharon BOWLES

Proposal for a directive
Article 1 – point 6

Directive 2003/96/EC
Article 7

As from 1 January 2013, from 1 January 2015 and from 1 January 2018, the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Annex I, Table A. In the case of natural gas/biomethane as motor fuel, higher minimum levels of general energy consumption taxation will only apply when a market share of 10% in the European vehicle market has been reached.

Amendment 37 #

Proposal for a directive
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 on non-biomass based fuels, 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. BWith regard to biomass, biofuels and bioliquids, as 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 metny biomass, biofuels or bioliquids that do not comply with the sustainability criteria laid down in Article 17 of that Directive, shall be taxed by Member States according to the reference CO2 emission factor for the equivalent heating or motor fuel for which minimum levels of taxation are specified in this Directive.

Amendment 37 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 7

Directive 2003/96/EC
Article 8

(7) In Article 8, paragraph 1 is replaced by the following: 1. As from 1 January 2013, the minimum levels of taxation applicable to products used as motor fuels for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Annex I, Table B. is deleted

Amendment 38 #

Hans-Peter MARTIN

Proposal for a directive
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~~. In that connection, use should be made of 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. Due account should also be taken not only of CO2 emissions from the day-to-day operation of power stations to produce electricity, but also of the emissions generated by the mining of the fuels needed to fire power stations and by the reprocessing of those fuels. 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 38 #

Elisabeth JEGGLE

Proposal for a directive
Article 1 – point 7

Directive 2003/96/EG
Article 8 – paragraph 1

1. As from 1 January 2013, the minimum levels of taxation applicable to products used as motor fuels for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Annex I, Table B. In addition, 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. Or. de (See wording of Article 15(3))

Amendment 39 #

Proposal for a directive
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 39 #

Proposal for a directive
Article 1 – point 11 - point a – point ii

Directive 2003/96/EG
Article 14 – paragraph 1 – point a

(ii) in point (a), the second sentence is replaced by the following: However, Member States may, for reasons of environmental policy other than the reduction of CO2 emissions, subject these products to taxation without having to respect the minimum levels of taxation laid down in this Directive. is deleted

Amendment 40 #

Proposal for a directive
Recital 7

(7) CO2-related taxation should be adapted to the operation of Directive 2003/87/EC so as to complement it effectively. That 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~~must not apply to direct and indirect consumption in installations subject to the Union scheme. A double burden in the form of double taxation and double regulation will lead to distortions of competition and must be ruled out.

Amendment 40 #

Proposal for a directive
Article 1 – point 11 – point a – point iii

Directive 2003/96/EC
Article 14 – paragraph 1 – point d

Amendment 41 #

Proposal for a directive
Recital 7

Amendment 41 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 12

Directive 2003/96/EC
Article 14 a

(12) The following Article 14a is inserted: Article 14a 1. Until 31 December 2020, Member States shall provide a credit concerning 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. 2. The amount of the tax credit shall correspond to the median annual consumption of energy products, expressed in gigajoules (GJ), of the installation during the reference period, for purposes other than those referred to in Article 7, multiplied by 0,00561 and by the minimum level of CO2-related taxation as laid down in Annex I, Table C. The reference period referred to in the first sentence of this paragraph shall be either the period from 1 January 2005 to 31 December 2008 or the period from 1 January 2009 to 31 December 2010. The amount of the tax credit shall not exceed the CO2-related tax on the use of energy products by the installation during the period concerned. 3. For installations that have not been in operation during the reference period, Member States shall base the level of the tax credit on the installed capacity of the installation multiplied by an average capacity utilisation factor applying the methodology as laid down in Commission Decision XXX on determining transitional Union-wide rules for harmonised free allocations pursuant to Article 10a of Directive 2003/87/EC(*). 4. Where a Member State applies a level of CO2-related taxation exceeding the minimum level prescribed by this Directive, it may, for the purposes of determining the amount of the tax credit under paragraph 2, refer to a level of CO2-related taxation up to the national level. 5. For the purposes of paragraphs 1 to 4, ‘sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage’ shall be those that have been determined as such on the basis of Article 10a(13) of Directive 2003/87/EC.deleted

Amendment 42 #

Proposal for a directive
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 42 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 13 – point a – point i

Directive 2003/96/EC
Article 15 – paragraph 1 – point i

(i) ~~Until 1 January 2023, n~~Natural gas and LPG used as propellants;

Amendment 43 #

Proposal for a directive
Recital 8

Amendment 43 #

Proposal for a directive
Article 1 – point 13 – point a a (new)

Directive 2003/96/EC
Article 15 – paragraph 1a (new)

(aa) The following paragraph is added: ‘1a. The greenhouse gas emission savings from the use of biofuels and bioliquids taken into account for the purposes referred to in points (a), (b) and (c) of paragraph 1 shall be at least 35%. From 1 January 2017, the greenhouse gas emission savings from the use of biofuels and bioliquids taken into account for the purposes referred to in points (a), (b) and (c) of paragraph 1 shall be at least 50%. From 1 January 2018, the greenhouse gas emission savings from the use of biofuels and bioliquids taken into account for the purposes referred to in points (a), (b) and (c) of paragraph 1 shall be at least 60%.’

Amendment 44 #

Proposal for a directive
Recital 8

(8) In the interest of ~~fis~~technological 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, transitional periods for the purposes of equalisEqual levels of national taxation are not required ing th~~ose levels should be foreseen~~e energy policy field.

Amendment 44 #

Proposal for a directive
Article 1 – point 13 – letter b

Directive 2003/96/EC
Article 15 – paragraph 3

(b) Paragraph 3 is ~~replaced by the following:~~deleted

Amendment 45 #

Proposal for a directive
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 45 #

Elisabeth JEGGLE

Proposal for a directive
Article 1 – point 13 – point b

Directive 2003/96/EG
Article 15 – paragraph 3

Paragraph 3 is replaced by the following: 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. deleted. Or. de (See amendment to Article 8(1))

Amendment 46 #

Proposal for a directive
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,~~As regards motor fuels, a transitional periods for the purposes of equalising those levels should be foreseen.

Amendment 46 #

Daciana Octavia SÂRBU

Proposal for a directive
Article 1 – point 13 – letter ba (new)

Directive 2203/96/EC
Article 15 – paragraph 3 a (new)

3a. Member States shall provide comprehensive guidance to beneficiaries, including small and medium sized farms, concerning the application of energy efficiency requirements associated with reduced tax rates.

Amendment 47 #

Pilar AYUSO, Esther HERRANZ GARCÍA

Proposal for a directive
Recital 8 a (new)

(8a) The principle of proportionality should be applied in a fair manner when establishing the taxation rate of fossil and non-fossil fuels, and for each particular energy product within either of these categories. Where as part of this Directive equal minimum levels of taxation would be recommended for fossil fuels, on the one hand, and non-fossil fuels, on the other hand, Member States should ensure equal minimum levels of national taxation on all products concerned in either the fossil or non-fossil category of fuels. Where requested by individual Member States, transitional periods should be granted to them to allow for temporary phasing out periods or sectoral exemptions from the scope of this Directive or from the date of its needed transposition into their national legislations.

Amendment 47 #

Proposal for a directive
Article 1 – point 13 – point 1 – point a - point i

Directive 2003/96/EC
Article 16 – paragraph 1 - subparagraph 1 - introductory part

~~Until 1 January 2023, Member States may, without prejudice to paragraph 5~~Member States may, under fiscal control, apply an exemption or a reduced rate of ~~general~~ energy consumption tax~~ation under fiscal control~~ on the taxable products referred to in Article 2 ~~of this Directive where such products~~where they are made up of, or contain, one or more of the following products and where, 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:

Amendment 48 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
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 should be fixed for certain Member States.deleted

Amendment 48 #

Proposal for a directive
Article 1 – point 13 – point 1 – point a - point i

Directive 2003/96/EC
Article 16 – paragraph 1 - subparagraph 1 - introductory part

Until 1 January 20230, 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, 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~~: (See the text of Article 16, paragraph 1, indent 1, 2,3 and 4 of the Directive 96/2003/EC)~~. Or. en

Amendment 49 #

Proposal for a directive
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 49 #

Proposal for a directive
Article 1 – point 13 – point 1 – point a - point i

Directive 2003/96/EC
Article 16 – paragraph 1 - subparagraph 1 - introductory part

~~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, 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:

Amendment 50 #

Proposal for a directive
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, sufficiently long transitional periods should be fixed for certain Member States taking into account their social needs and timeline for the needed restructuring of their energy sector.

Amendment 50 #

Béla GLATTFELDER

Proposal for a directive
Article 1 – point 13 – point 1 – point a – point i

Directive 2003/96/EC
Article 16 – paragraph 1 – subparagraph 1 – introductory part

Amendment 51 #

Proposal for a directive
Recital 10

(10) The minimum levels of general energy consumption taxation should be developed, in general, on the basis of the current minimum levels of taxation. This also implies that the minimum level of general energy consumption taxation applicable to motor fuels should remain higher than for heating fuels. To maintain fair competition, electricity used to power vehicles should also be taxed at a higher rate than electricity used for other purposes. It is likely that in the near future electricity will come to be used as the primary source of energy for the propulsion systems not only of trains and private cars, but also of commercial vehicles. In order to prevent distortions of competition, therefore, the minimum rates of taxation for electricity used as energy for propulsion systems should be brought into line with those for fuels, in accordance with Article 7(1). The minimum rates of taxation for electricity used to power vehicles should therefore be the same as those for gas oil used as fuel.

Amendment 51 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Article 1 – point 13 – point 1 – point a – point i a (new)

Directive 2003/96/EC
Article 16 – paragraph 1 - subparagraph 1 a (new)

~~(See the text of Article 16, paragraph 1, indent 1, 2,3 and 4 of the Directive 96/2003/EC)~~(ia) The following subparagraph is inserted after the first subparagraph: ‘Furthermore, the greenhouse gas emission savings from the use of biofuels and bioliquids taken into account for the purposes of this Directive shall be at least 35%. From 1 January 2017, the greenhouse gas emission savings from the use of biofuels and bioliquids taken shall be at least 50%. From 1 January 2018, the greenhouse gas emission savings from the use of biofuels and bioliquids shall be at least 60%.’ Or. en

Amendment 52 #

Proposal for a directive
Recital 11

Amendment 52 #

Astrid LULLING, Herbert DORFMANN, Albert DESS

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
Article 29 – paragraph 1

Amendment 53 #

Proposal for a directive
Recital 11

Amendment 53 #

Proposal for a directive
Article 1 – point 21

Directive 2003/96/EC
Article 29 – paragraph 3

~~In any event, the list of sectors or sub- sectors deemed to be exposed to a significant risk of carbon leakage for the purposes of Article 14a of this Directive~~Any compensation through state aid of demonstrated significant risk of carbon leakage due to application of the carbon tax shall be the subject of regular review, in particular taking into account the availability of emerging evidence.

Amendment 54 #

Proposal for a directive
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 ~~align~~updated 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 55 #

Proposal for a directive
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 general energy consumption taxation should at regular intervals be ~~automatically aligned to take into account the evolution of their real value in order to preserve the current level of rate harmonisation~~reassessed by Council after consultation with the Commission, Parliament and relevant stakeholders to take into account the evolution of their real value; to reduce the volatility stemming from energy and food prices, this ~~alignment~~regular reevaluation 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 56 #

Proposal for a directive
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 trend in the real market price of the emission allowances ~~should be closely monitored~~must be the yardstick used when the level of CO2- related taxation is set in the periodic review of the Directive, incumbent on the Commission. The minimum levels of general energy consumption taxation should at regular intervals be automatically aligned 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, 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 57 #

Proposal for a directive
Recital 11 a (new)

(11a) Given the complex nature of the requirements which the two components of the new system, energy taxation and CO2-related taxation, are supposed to meet, clear rules, which, in the interests of all consumers, are transparent and readily understandable, must be laid down at all levels in order to guarantee that the system can be properly administered.

Amendment 58 #

Proposal for a directive
Recital 12

Amendment 59 #

Proposal for a directive
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, creates 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 necessary to complete this alignment and gradually move to a situation where gas oil and petrol are taxed at an equal level.~~

Amendment 60 #

Proposal for a directive
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, creates 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 necessary to complete this alignment and gradually move to a situation where gas oil and petrol are taxed at an equal level. However, transitional periods should be provided for in order to ease the transposition of this Directive into Member States' respective national law.

Amendment 61 #

Proposal for a directive
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 ~~necessary~~reasonable to complete this alignment and gradually move to a situation where gas oil and petrol are taxed at an equal level.

Amendment 62 #

Proposal for a directive
Recital 12 a (new)

(12a) Implementing the new tax structure will involve increasing the rate of taxation of diesel to bring it into line with that for petrol. This may call into question both the decision taken by the European automobile industry to focus on clean, energy-efficient conventional combustion engines and the achievement of the EU's CO2 emissions reduction targets, since the CO2 limit values set can only be achieved if a sufficient number of vehicles on the road are diesel-powered. Appropriate flexible measures must be taken in order to ensure that the competitiveness of the automobile sector and the success of the CO2 emissions reduction strategy in that sector are not endangered. Sales taxes, registration taxes and annual road use taxes must be harmonised and, as a matter of principle, set solely on the basis of a vehicle's CO2 emissions.

Amendment 63 #

Proposal for a directive
Recital 13

(13) ~~As regards the possibility for Member States to apply a lower level~~The taxation of fuels on the basis of their energy content, which leads to different rates of tax being applied to petrol and gas oil, should apply only to minimum rates of taxation. Member States must continue to be free to set their own tax rates for petrol and gas oil, in keeping with the principle of ~~tax~~nation ~~to commercial~~al fiscal sovereignty, provided thant to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be deleted. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted. hey do not undercut the minimum rates set in the Directive. In the same way, Member States must also be able to impose different rates of tax on gas oil used for private and commercial purposes. In the commercial vehicle sector, the competition between gas oil and petrol as motor fuel is irrelevant, as all commercial vehicles are fitted with diesel engines and there is no possibility of these being replaced with petrol engines in the future. Commercial vehicles used for road haulage are already charged for the infrastructure costs they generate, through the levying of time- or distance- based road-use tolls. There is good reason, therefore, to continue to allow Member States to tax gas oil used to power certain types of commercial vehicle at a lower rate than gas oil used for non- commercial purposes. In that connection, the minimum rates of taxation for gas oil used as motor fuel may on no account be undercut by national rates of taxation of diesel used for commercial purposes.

Amendment 64 #

Proposal for a directive
Recital 13

(13) As regards the possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be delet will be retained. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted.

Amendment 65 #

Proposal for a directive
Recital 13

(13) As regards the possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be deleted. In order to give transport firms the opportunity to adapt to the new rules, a transitional period ending in 2023 should be instituted. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted.

Amendment 66 #

Proposal for a directive
Recital 13

(13) As regards the possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be deleted. For reasons of fairness and to be able to guarantee a level playing field for the different means of freight transport using motor fuels, motor fuels and other energy products used in air and maritime transport should be taxed accordingly. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted.

Amendment 67 #

Proposal for a directive
Recital 13

Amendment 68 #

Proposal for a directive
Recital 14

Amendment 69 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Recital 14

(14) There is a need to limit the potential cost impact of ~~CO2-related taxation~~the new tax structure 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 70 #

Proposal for a directive
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 71 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Recital 14 a (new)

(14a) Any restructuring of energy taxation must ensure that sectors not subject to the emission trading scheme are not penalised in relation to areas that are covered by this scheme.

Amendment 72 #

Proposal for a directive
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 73 #

Proposal for a directive
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 oil derived 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 74 #

Proposal for a directive
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 75 #

Proposal for a directive
Recital 17

(17) Exemption or reductions to the benefit of households and charitable organisations ~~may~~should form part of solid and comprehensive social measures defined by Member States. The possibility to apply such exemptions or reductions should, for reasons of equal treatment between energy sources, 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 activities.

Amendment 76 #

Proposal for a directive
Recital 17

(17) Exemption or reductions to the benefit of households and charitable organisations may form part of social measures defined by Member States. The possibility to apply such exemptions or reductions should, for reasons of equal treatment between energy sources, be extended to all energy products used as heating fuel and electricity. In order to ensure that tprevent a correct price signal from being given. In the interests of greater energy efficiency and emission reductions, these exemptions or reductions will no longer be desirable once a transitional period has elapsed. It is desirable that, having given a price signal, Member States should help low-income households or charitable organisations for social reasons. In this way, higheir ~~impact on the internal m~~energy costs for this tarkget ~~remains limited, such exemptions and reductions should be applied only to non-business activiti~~group can be compensated for by means of supplementary social measures.

Amendment 77 #

Proposal for a directive
Recital 17

Amendment 78 #

Proposal for a directive
Recital 17

(17) ~~Exemption or reductions to the benefit of households and charitable organisations may form part of social measures defined by Member States. T~~In 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 energy~~s 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 79 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Recital 18

Amendment 80 #

Proposal for a directive
Recital 18

Amendment 81 #

Proposal for a directive
Recital 18

(18) In the case of liquefied petroleum gas (LPG) ~~and natural gas used as propellants~~used as motor fuel, advantages in the form of lower minimum levels of general energy consumption taxation or the possibility to exempt th~~ose~~is energy products from taxation are no longer 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 term. In the case of natural gas and bio methane used as motor fuel, advantages in the form of lower minimum levels of general energy consumption taxation or the possibility to exempt that energy product from taxation should only be removed after an assessment, by 2023, on the implementation of this Directive relating to the level of taxation applicable to natural gas in road transport. That assessment should, inter alia, examine the progress in the availability of natural gas and bio methane, the growth of the refilling stations network in the Union, the market share of natural gas vehicles in the Union, the innovation and technological developments of bio methane as fuel in transport and the real value of the minimum level of taxation.

Amendment 82 #

Proposal for a directive
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 ~~longer~~t 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 term~~the 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 83 #

Proposal for a directive
Recital 18

Amendment 84 #

Proposal for a directive
Recital 18 a (new)

(18a) This Directive is intended to facilitate achieving the over-arching goals with the Union's energy and climate policies. The introduction of the aviation sector into the Union emissions trading scheme via Directive 2008/101/EC reflects the ambition to reduce greenhouse gas emissions from this sector. In the event that no international agreement including international maritime emissions in its reduction targets has been reached by 31 December 2011, the Commission is committed to propose measures to also include such emissions within the Union greenhouse gas reduction commitment. To allow Member States taxing energy products used in aviation and maritime activities in the same manner as other energy products for transport is essential for creating a level playing field, for the energy independence of the Union and as an incentive for improved energy efficiency.

Amendment 85 #

Proposal for a directive
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 86 #

Proposal for a directive
Recital 19

(19) Directive 2003/96/EC obliges Member States to exempt from taxation fuel used for n~~avigation 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~~on-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 87 #

Proposal for a directive
Recital 19

Amendment 88 #

Proposal for a directive
Recital 20

Amendment 89 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
Recital 20

Amendment 90 #

Proposal for a directive
Recital 20

Amendment 91 #

Proposal for a directive
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 92 #

Proposal for a directive
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. 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 the sustainability criteria laid down in Article 17 of this Directive. In line with Article 17 of Directive 2009/28/EC, this implies that the tax advantages for biofuels and bioliquids which yield a saving of at least 35% on greenhouse gas emissions may only remain in force until the end of 2016. From 2017, the limit should be raised to 50% and from 2018 onwards to 60%.

Amendment 93 #

Danuta JAZŁOWIECKA, Bogusław SONIK, Jolanta Emilia HIBNER

Proposal for a directive
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 of liquid biofuels, as compared to some of the competing fossil fuels. 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 the sustainability criteria laid down in Article 17 of this Directive. In the case of bio methane, the energy content per quantitative unit is the same as for natural gas. Given the fact that bio methane injected into the natural gas grid helps to increase the share of renewable sources, bio methane will be tax exempted with respect to its CO2 and energy content, provided that is produced in accordance with the sustainability criteria.

Amendment 94 #

Proposal for a directive
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 95 #

Proposal for a directive
Recital 25

(25) The list of energy products in Articles 2(1) and 20(1) of Directive 2003/96/EC should be updated so as to include certain biofuels, in order to ensure a unified and standardised treatment of these biofuels and reference should be made in Article 2(5) of Directive 2003/96/EC to the version presently applicable of the combined nomenclature. Taking into account the risk of tax evasion, ~~avoidance~~fraud or abuse they represent, products under CN code 3811 should be made subject to the control and movement provisions of Directive 2008/118/EC.

Amendment 96 #

Proposal for a directive
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 97 #

Proposal for a directive
Recital 28

(28) Every five years and for the first time by the end of 2015, the Commission should report to the Council and the European Parliament 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. The report should also examine the impact on the setting of industrial policy priorities in the European car industry, in relation to clean, energy-efficient conventional internal combustion engines and the EU's CO2 reduction targets in the car sector. 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. and examining national implementing conditions to ascertain that they are clear, unambiguous and transparent for all consumers. The Commission should also submit, by 1 January 2016, a further proposal on the harmonisation and conversion of car purchase taxes, car registration taxes and yearly car ownership taxes so that they are based solely on the car's CO2 emissions.

Amendment 98 #

Proposal for a directive
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~~. 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 99 #