Activities of Markus FERBER related to 2021/0213(CNS)
Shadow opinions (1)
OPINION on the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)
Amendments (52)
Amendment 51 #
Proposal for a directive
Recital 11
Recital 11
(11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates. The minimum levels of energy taxation should be automatically aligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. This alignment should be made on the basis of the changes in the Union-wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat.
Amendment 68 #
Proposal for a directive
Recital 22
Recital 22
(22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights would be reached over a transitional period of ten years starting from 4 years after the Directive comes into power, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.
Amendment 89 #
Proposal for a directive
Recital 35
Recital 35
(35) Reference should be made to the version presently applicable of the Combined Nomenclature. In order to ensure that the references to Combined Nomenclature (CN) codes in this Directive are updated whenever necessary, and that the minimum rates of taxation reflect prices evolution, the power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of updating the reference to those CN codes, and in respect of updating the minimum tax rates based on yearly variations of the consumer price index. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.
Amendment 94 #
Proposal for a directive
Article 1 – paragraph 2 – subparagraph 1
Article 1 – paragraph 2 – subparagraph 1
Where Directive 2012/27/EU or Directive (EU) 2018/2001, as the case may be, do not contain a net calorific value for the product concerned, Member States shall refer to relevant available information on its net calorific value. The Commission shall add a conversion table per each energy product and electricity summarizing energy content- based minimum rates per volume unit.
Amendment 98 #
Proposal for a directive
Article 2 – paragraph 8 – subparagraph 2
Article 2 – paragraph 8 – subparagraph 2
Those delegated acts shall not result in any changes in the minimum tax rates set in this Directive or in the addition or removal of any energy products and electricity. The Commission shall attach codes of the Combined Nomenclature to Annex I.
Amendment 101 #
Proposal for a directive
Article 3 – paragraph 1 – point b a (new)
Article 3 – paragraph 1 – point b a (new)
(b a) all uses of energy products and electricity in plants covered by the Union tradable permit scheme within the meaning of Directive 2003/87/EC of the European Parliament and of the Council.
Amendment 105 #
Proposal for a directive
Article 5 – paragraph 1 – subparagraph 2
Article 5 – paragraph 1 – subparagraph 2
For the purposes of ranking mentioned in the first subparagraph, electricity shall be considered together with other motor fuels and heating fuels indicated in Tables B and C of Annex I, except when Member States apply a specific level of taxation to electricity used to charge electric vehicles and plug-in hybrid vehicles, in which case electricity shall be considered together with motor fuels indicated in Table A of Annex I, unless otherwise specified in this Directive.
Amendment 106 #
Proposal for a directive
Article 5 – paragraph 2
Article 5 – paragraph 2
Amendment 111 #
Proposal for a directive
Article 7 – paragraph 2
Article 7 – paragraph 2
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.
Amendment 115 #
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1
Article 8 – paragraph 1 – subparagraph 1
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table B of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.
Amendment 116 #
Proposal for a directive
Recital 11
Recital 11
(11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates. The minimum levels of energy taxation should be automatically aligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. This alignment should be made on the basis of the changes in the Union-wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat.
Amendment 118 #
Proposal for a directive
Article 9 – paragraph 2
Article 9 – paragraph 2
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.
Amendment 120 #
Proposal for a directive
Article 11 – paragraph 1
Article 11 – paragraph 1
1. Member States may express their national levels of taxation in units other than that specified in Articles 7 to 10 provided that the corresponding levels of taxation, following conversion into those units, are not below the minimum levels specified in this Directive in accordance with the conversion table.
Amendment 121 #
Proposal for a directive
Article 13 – paragraph 2
Article 13 – paragraph 2
Amendment 125 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2
Article 14 – paragraph 1 – subparagraph 2
The minimum levels of taxation referred to in the first subparagraph shall start from zero, 4 years after the entry into force of this Directive and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten years. A minimum rate of zero shall apply to sustainable biofuels and biogas, low- carbon fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas, and electricity over that transitional period of ten years.
Amendment 134 #
Proposal for a directive
Article 14 – paragraph 5 – introductory part
Article 14 – paragraph 5 – introductory part
5. Member States mayshall apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts.
Amendment 142 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2
Article 15 – paragraph 1 – subparagraph 2
Over a transitional period of ten years, minimum rates of zero shall apply to liquefied natural gas, sustainable biofuels and biogas, low- carbon-fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas and electricity.
Amendment 148 #
Proposal for a directive
Recital 22
Recital 22
(22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights would be reached over a transitional period of ten years starting …[ four years after the date of entry into force of this Directive], whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.
Amendment 159 #
Proposal for a directive
Article 15 – paragraph 5
Article 15 – paragraph 5
5. Member States mayshall apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports.
Amendment 164 #
Proposal for a directive
Article 16 – paragraph 1 – introductory part
Article 16 – paragraph 1 – introductory part
Without prejudice to other Union provisions, Member States mayshall apply under fiscal control exemptions or reductions in the level of taxation to:
Amendment 185 #
Proposal for a directive
Article 29 – paragraph 2
Article 29 – paragraph 2
2. The power to adopt the delegated acts referred to in Article 2(8) and Article 5(2) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.
Amendment 187 #
Proposal for a directive
Article 29 – paragraph 3
Article 29 – paragraph 3
3. The delegation of power referred to in Article 2(8) and Article 5(2) may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
Amendment 188 #
Proposal for a directive
Article 29 – paragraph 6
Article 29 – paragraph 6
6. A delegated act adopted pursuant to Article 2(8) and Article 5(2) shall enter into force only if no objection has been expressed by the Council within a period of two months of notification of that act to the Council or if, before the expiry of that period, the Council have informed the Commission that it will not object. That period shall be extended by two months at the initiative of the Council.
Amendment 190 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every five years and for the first time five years after 1 January 2023, the Commission shall perform a review of this Directive and submit to the Council a report on the application of this Directive, and, if needed, publish a new proposal.
Amendment 192 #
Proposal for a directive
Recital 35
Recital 35
(35) Reference should be made to the version presently applicable of the Combined Nomenclature. In order to ensure that the references to Combined Nomenclature (CN) codes in this Directive are updated whenever necessary, and that the minimum rates of taxation reflect prices evolution, the power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of updating the reference to those CN codes, and in respect of updating the minimum tax rates based on yearly variations of the consumer price index. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.
Amendment 198 #
Proposal for a directive
Annex I – Part A – table
Annex I – Part A – table
Final rate after completion of Start of transitional transitional period period (01.01.2023) (01.01.2033) before indexation Petrol 10,75 10,75 Gasoil 10,75 10,75 Kerosene 10,75 10,75 Non-sustainable biofuels 10,75 10,75 Liquefied Petroleum Gas (LPG) 7,175,38 10,75 Natural gas 7,175,38 10,75 Non-sustainable biogas 7,175,38 10,75 Non renewable fuels of non-biological origin 7,17 10,75 Sustainable food and feed crop biofuels 5,380,15 10,757,17 Sustainable food and feed crop biogas 5,380,15 10,757,17 Sustainable biofuels 5,380,00 5,38 Sustainable biogas 5,380,00 5,38 Low-carbon fuels 0,1500 5,38 Renewable fuels of non-biological origin 0,1500 0,15 Advanced sustainable biofuels and biogas 0,15 0,15 00 0,15 Electricity 0,00 0,15 Table A.1 - Maximum levels of taxation applicableto electricity for the purposes of Article 7 (in EUR/Gigajoule) Transitional period (01.01.2023 - 01.01.2033) Electricity 0,15
Amendment 200 #
Proposal for a directive
Annex I – Part B – table
Annex I – Part B – table
Amendment 201 #
Proposal for a directive
Article 1 – paragraph 2 – subparagraph 1
Article 1 – paragraph 2 – subparagraph 1
Where Directive 2012/27/EU or Directive (EU) 2018/2001, as the case may be, do not contain a net calorific value for the product concerned, Member States shall refer to relevant available information on its net calorific value. The Commission shall provide a conversion table per rac energy product and electricity summarising energy content-based minimum rates per volume unit.
Amendment 202 #
Proposal for a directive
Annex I – Part C – table
Annex I – Part C – table
Final rate after completion of Start of transitional transitional period period (01.01.2023) (01.01.2033) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Coal and coke 0,9 0,9 Non-sustainable bioliquids 0,9 0,9 0,9 Non-sustainable solid products falling within 0,9 0,9 0,9 CN codes 4401 and 4402 Liquefied Petroleum Gas (LPG) 0,6 0,9 0,9 Natural gas 0,6 0,9 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels of non-biological origin 0,6 0,9 0,9 Sustainable food and feed crop bioliquids 0,45 15 0,9 Sustainable food and feed crop biogas 0,45 15 0,9 Sustainable bioliquids 0,45 00 0,45 Sustainable biogas 0,45 00 0,45 Sustainable solid products falling within CN 0,45 0,00 0,45 codes 4401 and 4402 Low-carbon fuels 0,15 00 0,45 Renewable fuels of non-biological origin 0,15 00 0,15 Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 0,15 0,15 4402 00 0,15 4402 Electricity 0,00 0,15 Table C.1 - Maximum levels of taxation applicable to electricity used for heating (in EUR/Gigajoule) Transitional period (01.01.2023 - 01.01.2033) Electricity 0,15
Amendment 204 #
Proposal for a directive
Annex I – Part D – table
Annex I – Part D – table
Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule) Final rate after completion of Start of transitional transitional period period (01.01.2023) (01.01.2033) before indexation Electricity 0,1500 0,15 Table D.1 - Maximum levels of taxation applicable to electricity (in EUR/Gigajoule) Transitional period (01.01.2023 - 01.01.2033) Electricity 0,15
Amendment 214 #
Proposal for a directive
Article 2 – paragraph 8 – subparagraph 2
Article 2 – paragraph 8 – subparagraph 2
Those delegated acts shall not result in any changes in the minimum tax rates set in this Directive or in the addition or removal of any energy products and electricity. The Commission shall attach codes of the Combined Nomenclatura to Annex I.
Amendment 222 #
Proposal for a directive
Article 3 – paragraph 1 – point b a (new)
Article 3 – paragraph 1 – point b a (new)
(b a) all uses of energy products and electricity in plants covered by the Union tradable perit scheme within the meaning of Directive 2003/87/EC of the European Parliament and of the Council.
Amendment 228 #
Proposal for a directive
Article 5 – paragraph 1 – subparagraph 2
Article 5 – paragraph 1 – subparagraph 2
For the purposes of ranking mentioned in the first subparagraph, electricity shall be considered together with other motor fuels and heating fuels indicated in Tables B and C of Annex I, except when Member States apply a specific level of taxation to electricity used to charge electric vehicles and plug-in hybrid vehicles, in which case electricity shall be considered together with motor fuels indicated in Table A of Annex I, unless otherwise specified in this Directive.
Amendment 230 #
Proposal for a directive
Article 5 – paragraph 2
Article 5 – paragraph 2
Amendment 238 #
Proposal for a directive
Article 7 – paragraph 2
Article 7 – paragraph 2
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.
Amendment 244 #
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1
Article 8 – paragraph 1 – subparagraph 1
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table B of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.
Amendment 247 #
Proposal for a directive
Article 9 – paragraph 2
Article 9 – paragraph 2
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.
Amendment 251 #
Proposal for a directive
Article 11 – paragraph 1
Article 11 – paragraph 1
1. Member States may express their national levels of taxation in units other than that specified in Articles 7 to 10 provided that the corresponding levels of taxation, following conversion into those units, are not below the minimum levels specified in this Directive in accordance with the conversion table.
Amendment 254 #
Proposal for a directive
Article 13 – paragraph 2
Article 13 – paragraph 2
Amendment 263 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2
Article 14 – paragraph 1 – subparagraph 2
The minimum levels of taxation referred to in the first subparagraph shall start from zero and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten years starting four years after the entry into force of this Directive. A minimum rate of zero shall apply to sustainable biofuels and biogas, low- carbon fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas, and electricity over that transitional period of ten years.
Amendment 280 #
Proposal for a directive
Article 14 – paragraph 5 – introductory part
Article 14 – paragraph 5 – introductory part
5. Member States mayshall apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts.
Amendment 288 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2
Article 15 – paragraph 1 – subparagraph 2
Over a transitional period of ten years, minimum rates of zero shall apply to liquified natural gas, sustainable biofuels and biogas, low- carbon-fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas and electricity.
Amendment 297 #
Proposal for a directive
Article 15 – paragraph 5
Article 15 – paragraph 5
5. Member States mayshall apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports.
Amendment 300 #
Proposal for a directive
Article 16 – paragraph 1 – introductory part
Article 16 – paragraph 1 – introductory part
Without prejudice to other Union provisions, Member States mayshall apply under fiscal control exemptions or reductions in the level of taxation to:
Amendment 370 #
Proposal for a directive
Article 29 – paragraph 2
Article 29 – paragraph 2
2. The power to adopt the delegated acts referred to in Article 2(8) and Article 5(2) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.
Amendment 371 #
Proposal for a directive
Article 29 – paragraph 3
Article 29 – paragraph 3
3. The delegation of power referred to in Article 2(8) and Article 5(2) may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
Amendment 375 #
Proposal for a directive
Article 29 – paragraph 6
Article 29 – paragraph 6
6. A delegated act adopted pursuant to Article 2(8) and Article 5(2) shall enter into force only if no objection has been expressed by the Council within a period of two months of notification of that act to the Council or if, before the expiry of that period, the Council have informed the Commission that it will not object. That period shall be extended by two months at the initiative of the Council.
Amendment 376 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every five years and for the first time five years after 1 January 2023, the Commission shall perform a review of this Directive and submit to the Council a report on the application of this Directive. If necessary, the report shall be accompanied by a legislative proposal.
Amendment 387 #
Proposal for a directive
Annex I – table A – rows 1, 6, 7, 8, 10, 11, 12, 13, 14, 15, 16, 16 a (new) and table A a (new)
Annex I – table A – rows 1, 6, 7, 8, 10, 11, 12, 13, 14, 15, 16, 16 a (new) and table A a (new)
Amendment 395 #
Proposal for a directive
Annex I – table B - rows 1, 6, 7, 8, 10, 11, 12, 13, 14, 15, 16, 16 a (new) and table B a (new)
Annex I – table B - rows 1, 6, 7, 8, 10, 11, 12, 13, 14, 15, 16, 16 a (new) and table B a (new)
Amendment 400 #
Proposal for a directive
Annex I – table C – rows 1, 12 to 19, 19 a (new) and table C a (new)
Annex I – table C – rows 1, 12 to 19, 19 a (new) and table C a (new)
Amendment 409 #
Proposal for a directive
Annex I – table D – rows 1, 2 and table D a (new)
Annex I – table D – rows 1, 2 and table D a (new)
Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule) Start of Final transitional rate period after (01.01.2023) Start of comple transitional tion of period transiti (01.01.2023) onal period (01.01. 2033) Electricity 0,00 0,15 before Table Da - Maximum levels of taxation applicable to electricity (in EUR/Gigajoule) indexat Transitional period (01.01.2023 - ion01.01.2033) Electricity 0,15 0,15