Activities of Niels FUGLSANG
Shadow reports (1)
REPORT on the proposal for a Council directive on Faster and Safer Relief of Excess Withholding Taxes
Amendments (1603)
Amendment 2 #
2023/2111(INI)
Motion for a resolution
Citation 1 a (new)
Citation 1 a (new)
– having regard to the Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’),
Amendment 30 #
2023/2111(INI)
Motion for a resolution
Recital B a (new)
Recital B a (new)
Ba. Whereas Europe needs to increase energy security in line with the REPowerEU Plan of May 18, 2022, geothermal energy offers a renewable, always-on and local source of energy that can contribute in decreasing energy imports from third countries and have the potential to provide low-cost electricity and high-quality heat to citizens and industries;
Amendment 52 #
2023/2111(INI)
Motion for a resolution
Paragraph 1
Paragraph 1
1. Notes that the development of technologies has broadened the area suitable for cost-efficient geothermal projects and their scope; stresses that the potential of low-temperature, shallow geothermal resources that are available in all Member States; stresses the potential of deep geothermal energy that can contribute directly to heat and power generation;
Amendment 74 #
2023/2111(INI)
Motion for a resolution
Paragraph 2
Paragraph 2
2. Welcomes the development and successful application of geothermal beyond power generation and heating and cooling; stresses that the process of extracting lithium from geothermal brines could help secure a sustainable and local lithium supply;
Amendment 80 #
2023/2111(INI)
Motion for a resolution
Paragraph 3
Paragraph 3
3. Draws attention to geothermal solutions, while photovoltaics, wind power and heat pumps dominate the discussion about the energy transition, geothermal energy plays still often a peripherical role in the discussion on renewable energy. Yet geothermal energy has enormous and so far hardly exploited potential for decarbonisation and to reduce Europe's dependence on fossil fuels and the associated energy imports for heat generation and electricity. Furthermore, it draws attention to geothermal solutions that are able to store excess wind and solar power for subsequent use in heating, cooling and power production, and their crucial role for the development of renewable-based energy systems; additionally it draws attention to geothermal solutions in the field of inactive mines where geothermal potential of mine water can be used;
Amendment 85 #
2023/2111(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Notes the potential of shallow geothermal energy, of medium-depth geothermal Energy and deep geothermal energy in particular which can make an enormous contribution to the transition of the heat sector, also the potential of cascaded use, where the same geothermal fluid is used for multiple purposes; stresses the need to foster cross-industry synergies between geothermal and other sectors, including through shared use of sites, infrastructure, data and workforce skills;
Amendment 87 #
2023/2111(INI)
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4a. Notes the potential for geothermal energy as a renewable and stable contribution to the decarbonisation of district heating and cooling as required under the Energy Efficiency Directive (EU) 2023/1791 and the Renewable Energy Directive (EU) 2023; underlines the need to modernise existing and build low-temperature district heating networks to enable the deployment of geothermal heat;
Amendment 92 #
2023/2111(INI)
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4a. Notes the potential of geothermal energy for industrial de-carbonisation. Highlights the successful experiences already implemented in the agri-food sector in different European regions.
Amendment 96 #
2023/2111(INI)
Motion for a resolution
Paragraph 5
Paragraph 5
5. HCalls on the Commission to present an EU geothermal strategy with the aim to create a European wide approach to enact geothermal energy; including an assessment of the geothermal district heating potential; highlights that 151 business and industries called on the Commission in 2022 to prepare a European strategy to unlock the potential of geothermal energy;
Amendment 110 #
2023/2111(INI)
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6a. Calls on the Commission to come up with specific calls, also in the framework of the Strategic Energy Technologies Platform, to encourage pilot and commercial projects applying geothermal energy in industrial and agri- food sectors;
Amendment 116 #
2023/2111(INI)
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7a. Calls on the Commission to present guidelines to the Member States for the preparation of comprehensive heating and cooling assessments and of local heating and cooling plans as required under the Energy Efficiency Directive (EU) 2023/1791 including how a possible geothermal potential is assessed and processed;
Amendment 127 #
2023/2111(INI)
Motion for a resolution
Paragraph 7 b (new)
Paragraph 7 b (new)
7b. Notes that the revised Energy Efficiency Directive introduces an obligation for the monitoring of the energy performance of data centres, and that geothermal can supply efficient active and passive cooling to data centres in large public, commercial and industrial building with a significant cooling demand; call on Member States to consider this potential when implementing the revised Energy Efficiency Directive;
Amendment 142 #
2023/2111(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Urges the Comission and Member States to explore methods of collecting different types of geological data from public and private entities with a view to organising, systematising and making it available to the public; notes that this should be achieved in compliance with necessary confidentiality requirements and data protection rules, and, where necessary, include incentives and compensation for data sharing by private entities;
Amendment 149 #
2023/2111(INI)
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Notes that easy access to data through public available and digitalised formats can de-risk investments in geothermal energy projects; calls on the European Commission and Member States to harmonise the legislation that gives access to subsurface data for both private and public actors;
Amendment 155 #
2023/2111(INI)
Motion for a resolution
Paragraph 9
Paragraph 9
9. Stresses that for areas with insufficient subsurface data, there is a role for the European Commission to harmonise data collection rules; stresses the role for governments can play a role in funding geothermal resource mapping and exploratory drilling; welcomes the fact that some Member States have already taken steps in this direction; calls for EU funding to support this data collection with a view to creating an EU-wide atlas of geothermal potential;
Amendment 161 #
2023/2111(INI)
Motion for a resolution
Paragraph 10
Paragraph 10
10. Emphasises the geothermal potential of repurposed inactive oil and gas wells and inactive mines; calls on the Member States, in cooperation with oil and gas companiperators of oil and gas wells and inactive mines, to produce publicly available maps of decommissioned wells with their specifications and the geothermal potential of inactive mines;
Amendment 164 #
2023/2111(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. Expresses its concern about the fragmented nature of statistics on geothermal energy; calls on the Member States, in cooperation with the industry and the Commission, to overhaul existing data collecting and access procedures for geothermal and to replicate best practices in the sector;
Amendment 167 #
2023/2111(INI)
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11a. Takes notes that a more detailed register of geothermal energy potential would prevail local heat sources and support the adoption and implementation of the local heating and cooling plans as required under the Energy Efficiency Directive (EU) 2023/1791;
Amendment 168 #
2023/2111(INI)
Motion for a resolution
Paragraph 11 b (new)
Paragraph 11 b (new)
11b. Stresses that the availability of existing district heating and cooling data to investors can help support local actors to evaluate the potential of geothermal energy in the local area; calls on the Commission to facilitate and coordinate that availability of existing district heating and cooling data;
Amendment 175 #
2023/2111(INI)
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Notes the great potential geothermal energy has as a local and low- cost source of energy if upfront costs and risks are mitigated; calls for the Commission and Member States to provide guidance to funding models as well as private and public funding opportunities;
Amendment 178 #
2023/2111(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Expresses concern that while geothermal heat pumps (GHPs) are currently the most efficient heat pumps, producing more heat for less electricity in cold climates compared to air source heat pumps, their much higher upfront drilling and installation costs tend to discourage their selection of Geothermal heat pumps (GHPs); calls on the Member States to explore possible financial incentives in order to bridge this gap;
Amendment 181 #
2023/2111(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Expresses concern that while geothermal heat pumps (GHPs)lants are currently the most efficient heat pumpstechnology, producing more heat for less electricity in cold climates compared to air source heat pumps, their much higher upfront drilling and installation costs tend to discourage their selection; calls on the Member States to explore possible financial incentives to bridge this gap; This concerns also geothermal heat pumps (GHPs);
Amendment 185 #
2023/2111(INI)
Motion for a resolution
Paragraph 14
Paragraph 14
14. Calls on the Commission to take appropriate steps to ensure that geothermal projects are better taken into account when using existing funds and instruments; asks the Commission to consider setting up a dedicated geothermal fund, which should also comprise geothermal storages (esp. seasonal storages) as means of waste heat utilization and installation and transformation of heat networks;
Amendment 189 #
2023/2111(INI)
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14a. Stresses that geothermal construction and the preceding exploration phase involve high investment sums and major entrepreneurial risks in the initial phase with regard to successful drilling for hot thermal fields which prevents many companies from investments; for that reason, expresses the opinion to introduce hedging mechanisms and guarantees such as exploration insurance with (co-)assumption of risk by the member states, especially in the initial phase, in order to accelerate the ramp-up of geothermal energy, as well as provide public funding for the preliminary seismological investigations that further develop the basic geological database;
Amendment 192 #
2023/2111(INI)
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14a. In line with the Renewable Energy Directive and in order to raise awareness among cosumer groups, stresses the importance to provide European Union guidance on Heat and Cold Purchase Agreements, as key tools for public- private partnerships financing geothermal projects at local level, in rural areas, in buildings and for industrial processes;
Amendment 207 #
2023/2111(INI)
Motion for a resolution
Paragraph 15
Paragraph 15
15. Notes that the requirements of mining laws designed for large-scale mining projects are difficult to uphold in muchnot necesarily suitable for smaller-scale geothermal projects; calls on the Member States to review and simplify existing mining laws, where necessary, or to develop dedicated permitting rules for geothermal; asks the Commission to provide guidelines to ensure the requisite level of coherence;
Amendment 210 #
2023/2111(INI)
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Expresses concerns that geothermal projects experience lengthy permitting processes; urges Member States to create streamlined, simplified and digital permitting processes by creating a single-point of contact for the whole permitting process across authorities;
Amendment 211 #
2023/2111(INI)
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Notes additionally the necessity to evaluate and revise existing EU water laws such as the Urban Wastewater Treatment Directive which currently complicate the process of exploring geothermal projects;
Amendment 213 #
2023/2111(INI)
Motion for a resolution
Paragraph 15 b (new)
Paragraph 15 b (new)
15b. Urges the European Commission to exempt renewable heating and cooling, such as geothermal energy, from EU procurement law analogous to the exemption for renewable electricity generation; highlights that other measures as exempting single services such a supply and construction services from the obligation of EU-wide tendering or publishing tenders for execution services when no approval has yet been obtained would already contribute in an enormous acceleration which would only be logical in view of the urgency of the projects resulting from the ambitious political climate targets;
Amendment 214 #
2023/2111(INI)
Motion for a resolution
Paragraph 15 b (new)
Paragraph 15 b (new)
15b. Calls on Member States to lessen permitting times by giving permits by default ensuring nothing stands against it as practised in some Member States;
Amendment 215 #
2023/2111(INI)
Motion for a resolution
Paragraph 15 c (new)
Paragraph 15 c (new)
15c. Regrets that – in contrast to other renewable technologies – a life cycle analysis is necessary for geothermal energy to be taxonomy-aligned which contradicts technology-neutral approach of the Taxonomy Regulation, minimizes the great potential of geothermal energy as a contribution to decarbonization, especially in heat supply, and exposes it to unequal competitive conditions to other renewable energy sources; calls therefore for an equal regulatory framework aligned with other renewable energies such as wind and solar in every respect;
Amendment 239 #
2023/2111(INI)
Motion for a resolution
Paragraph 17
Paragraph 17
17. Expresses its concern over the reported backlogs and delays in the installation of GHPs, the drilling of wells and the granting of the requisite permissions due to a shortage of qualified staff; calls for comprehensive measurements for re- and upskilling of workers to establish the conditions to qualify the relevant workforce for the ramp up of geothermal energy;
Amendment 247 #
2023/2111(INI)
Motion for a resolution
Paragraph 18
Paragraph 18
18. Stresses that while the EU is the leader in geothermal research and development and manufacturing, support measures for next-generation geothermal technologies are needed at European and national level in order to support this position, particularly in geothermal storage and industrial applications; remarks the need to address the whole value chain to ensure the availability of the relevant material;
Amendment 251 #
2023/2111(INI)
Motion for a resolution
Paragraph 19
Paragraph 19
Amendment 252 #
2023/2111(INI)
Motion for a resolution
Paragraph 19 a (new)
Paragraph 19 a (new)
19a. Calls for more research and innovation in terms of improved and highly reliable pump technology, which is the core of every geothermal plant, as industry has to be stimulated to invest and develop new systems in order to modify current pump technology mainly used for oil and gas geothermal applications. Stresses that it is the strong objective to offer special geothermal pump technology for the utilisation in other geological environment compared to oil and gas (e.g. higher temperature suitability, higher horsepower necessity, alternative techniques);
Amendment 282 #
2023/2111(INI)
Motion for a resolution
Paragraph 23 a (new)
Paragraph 23 a (new)
23a. Notes that geothermal energy together with district heating can apply as a renewable and stable source of energy and therefore contribute to the just transition across Europe; calls for funds to be dedicated to the modernisation of existing district heating and cooling networks to secure the utilisation of the potential;
Amendment 285 #
2023/2111(INI)
Motion for a resolution
Paragraph 24
Paragraph 24
24. Draws attention to the online mapping of existing geothermal installations in a given city or region as a good practice which can raise the visibility of geothermal solutions and help support investment decisions; highlights that new demonstration plants shall demonstrate the feasibility and accessibility within particular innovative geothermal techniques;
Amendment 287 #
2023/2111(INI)
Motion for a resolution
Paragraph 24 a (new)
Paragraph 24 a (new)
24a. Draws attention to the fact that geothermal systems use limited land use and above-ground structure requirements; calls for Member States to consider access to urban plots for geothermal plants to secure faster adoption in permitting;
Amendment 294 #
2023/2111(INI)
Motion for a resolution
Paragraph 25
Paragraph 25
25. Notes that public resistancUnderlines that there are mains a challenge for geothermal projects, particularly on the basis of environmental concerns such as the possible contamination of ground waters, gas emissny false concerns about geothermal energy that are unfounded and lead to mistrust; notes that public accepteance can be increased when there will be tranparent informations for water over-exploitationthe public from early project stages onwards; expresses the opinion that maintaining high environmental and transparency standards can serve as an efficient way of overcoming distrust;
Amendment 295 #
2023/2111(INI)
Motion for a resolution
Paragraph 25
Paragraph 25
25. Notes that public resisacceptance remains a challenge for geothermal projects, particularly on the basis of environmental concerns such asis an important object also due to worries about environmental and visibility impacts: the possible contamination of ground waters, gas emissions or, water over-exploitation; expresses the opinion that maintaining high environmental standards and transparency standards can, address concerns and early stakeholder engagement could serve as anthe efficient way of overcoming distrust;
Amendment 22 #
2023/2058(INI)
Motion for a resolution
Recital B
Recital B
B. whereas rising corporate profits account for almost halftwo-thirds of the increase in inflation in the EU over the past two years, as companies increased prices by more than the spiking costs of imported energy;
Amendment 34 #
2023/2058(INI)
Motion for a resolution
Recital E
Recital E
E. whereas the EU Member States rely disproportionately on labour income taxes, social contributions and indirect taxes, such as the value added tax (VAT); whereas labour taxation remains substantial across the European Union, tax rates on corporate profits have plummeted by more than half since the 1980s, according to OECD and European Commission statistics;
Amendment 46 #
2023/2058(INI)
Motion for a resolution
Recital G
Recital G
G. whereas concerns have been raised about the potential double taxation of Ukrainian refugees who continue to perform their duties for their Ukrainian employer while working remotely from their host countries and about the lack of a common EU approach on this matter; whereas double taxation in general remains a problem for all involuntarily displaced individuals affected by double taxation, and hence should be tackled jointly by a common EU approach;
Amendment 57 #
2023/2058(INI)
Motion for a resolution
Recital I
Recital I
I. whereas the number of private jet flights in Europe increased by 64 % between 2021 and 2022; whereas carbon- dioxide emissions from private flights more than doubled in that period; whereas wealthy individuals rely at a far higher rate on private jets, causing disproportionately higher carbon dioxide emissions;
Amendment 89 #
2023/2058(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. ObservNotes that price levels have risen by 11% since the beginning of 2022 due to inflation shocks 1a ; notes with concern that inflation has been partially driven by companies increasing their profit margins, with, for example, Maersk’s annual pre- tax income soaring from USD 967 million in 2019 to USD 30.2 billion in 2022; driven mainly by increases in corporate profit margins, as unit profits accounted for around two- thirds of inflation in 2022, according to the European Central Bank 2a; considers that wage increases will be necessary to compensate for the loss of purchasing power of workers in the EU and stresses that fiscal measures should accompany companies in order to absorb wage increases through corporate profits; _________________ 1a Elke Hahn (2023)How have unit profits contributed to the recent strengthening of euro area domestic price pressures? ECB Economic Bulletin, Issue 4/2023 and Speech by ECB President, Sintra https://www.ecb.europa.eu/press/key/date/ 2023/html/ecb.sp230627~b8694e47c8.en. html] 2a Niels-Jakob Hansen, Frederik Toscani, Jing Zhou (2023) Europe’s Inflation Outlook Depends on How Corporate Profits Absorb Wage Gains, International Monetary Fund Blog https://www.imf.org/en/Blogs/Articles/202 3/06/26/europes-inflation-outlook- depends-on-how-corporate-profits- absorb-wage-gains
Amendment 97 #
2023/2058(INI)
Motion for a resolution
Paragraph 5
Paragraph 5
5. Regrets the fact that that MNEs that realismake excessive profits in times of crisis and wealthy individuals who realise significantmake substantial capital gains through speculation are often undertaxed; taxed unduly; notes that of EUR 100 created in the EU economy between 2020 and 2021, EUR 44 will go to the richest 1% and EUR 9.60 to the bottom 90% 3a; _________________ 3a Oxfam (2023) Survival of the Richest. https://oi-files-d8-prod.s3.eu-west- 2.amazonaws.com/s3fs-public/2023- 01/Survival%20of%20the%20richest- Methodology%20note.pdf]
Amendment 102 #
2023/2058(INI)
Motion for a resolution
Paragraph 6
Paragraph 6
6. Is concerned that the impact of temporary VAT reductions for end consumers was limited and was more pronounced for companies that increased their profit margins because of these reductions; notes that the findings of a recent study, which examined the pass- through of a VAT reduction in the electricity sector, indicate that VAT reductions can be fully transferred to energy prices when the energy sector is highly regulated and the structure of the sector is highly competitive yet only involving a small number of stakeholders 4a ; however highlights that VAT rate cuts do not guarantee a consumer price cut of the same extent while pass-through of tax cuts into consumer prices, notably VAT, may be lower in times of constrained supply 5a; also notes that VAT cuts imply direct loss of revenues which can translate into supplementary budgetary constraints that might prevent tackling shocks and crisis such as a surge in inflation or climate change; _________________ 4a Jean Hindriks, Valerio Serse (2022) The incidence of VAT reforms in electricity markets: Evidence from Belgium, International Journal of Industrial Organization, Volume 80 https://www.sciencedirect.com/science/arti cle/pii/S0167718721001016 5a Van Dender, K., Elgouacem, A., Prentice, A. C., Matteo, M., Belgroun, H., & Garsous, G. (2022) Why governments should target support amidst high energy prices, https://www.oecd.org/ukraine- hub/policy-responses/why-governments- should-target-support-amidst-high- energy-prices-40f44f78/
Amendment 107 #
2023/2058(INI)
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6a. Notes that since the start of the energy crisis in September 2021, EUR 646 billion has been allocated and earmarked across Member States to shield consumers from the rising energy costs, of which €265 billion has been earmarked by Germany alone6a; highlights that Member States have prioritised untargeted measures on prices, such as cuts to excise duties and VAT, compared to targeted income-support measures which have proven more direct efficiency; _________________ 6a Sgaravatti, G., S. Tagliapietra, C. Trasi and G. Zachmann (2021) National policies to shield consumers from rising energy prices’, Bruegel Datasets, first published 4 November 2021, available at https://www.bruegel.org/dataset/national- policies-shield-consumers-rising-energy- prices
Amendment 108 #
2023/2058(INI)
Motion for a resolution
Paragraph 6 b (new)
Paragraph 6 b (new)
6b. Alerts on the fairness concerns that may arise from tax cuts benefiting to fossils fuels which could translate into increasing the profit margins of fossil fuel and extractive large companies in times where vulnerable households may need more direct and targeted support; recalls its support to the temporary solidarity contribution for the fossil fuel sector as established by Council Regulation (EU) 2022/1854 on an emergency intervention to address high energy prices;
Amendment 115 #
2023/2058(INI)
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
Amendment 116 #
2023/2058(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Calls on the Member States to consider the ‘COVID-19 precedent’ for the taxation of cross-border workersRecognises the particular challenges that the rise of cross-border teleworking poses to the international taxation systems of today, in particular for the taxation of wages and the taxation of company profits 9a; support the European Economic and Social Committee (EESC) when it highlights that a cross-border teleworking employee could be faced with double taxation on their income, resulting in lengthy and costly disputes between an employee and Member States' tax authorities; highlights the ‘COVID-19 precedent’ for the taxation of cross-border workers while in an emergency situation, solutions had to be found to enable workers to continue working and to maintain their monthly income; considers that, as regards the tax treatment of Ukrainian refugees encompasses similar features, which would entail disregarding the notably as regards the additional days spent in the host country for the calculation of the 183-day rule; recommends that the Member States’ national tax authorities offer tax guidance to refugees and reduce administrative complications; considers that common guidance would help decrease such complication, therefore calls on the Council to tackle this issue; _________________ 9a EESC (2022) Taxation of cross-border teleworkers and their employers, ECO/585-EESC-2022-00408 2022
Amendment 120 #
2023/2058(INI)
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
Amendment 129 #
2023/2058(INI)
Motion for a resolution
Paragraph 10
Paragraph 10
10. Calls on the Commission to launch a comprehensive evaluation followed by an action plan on important areas for reform in order to strengthen the resilience of Member States’ tax systems by making them progressive, future and crisis proof, including through the simplification of their national tax systems; calls for the Commission to come forward with a tax proposal under Article 116 of the Treaty on the Functioning of the European Union to solve specific tax distortions in the Member States; and recalls the mission letter addressed to the Commissioner for Economy by the Commission President to make ‘full use of the clauses in the Treaties that allow proposals on taxation to be adopted by co-decision and qualified majority voting;
Amendment 136 #
2023/2058(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls on the Commission to assess the effectiveness of the temporary VAT reductions applied in Member States and to take measures if deemed necessary; calls on the Commission to issue guidance on the best tools to provide targeted income support to vulnerable households without creating distortions within the Union; calls on the Commission to assess the efficiency of VAT cash back systems and the feasibility of replacing VAT exemptions and reduced rates with VAT returned in real time to vulnerable households;
Amendment 141 #
2023/2058(INI)
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11a. Recognises that tax incentives are tools at the disposal of governments to support a variety of goals, including fostering investments, addressing externalities and curbing behaviour; alerts on the fact that such tax incentives can be costly, and if poorly designed, may fail to achieve their intended goals, lead to windfall gains for investors, and compromise public finances; therefore calls on the Commission to produce guidelines on how to design fair and transparent tax incentives while preventing a market distortion; calls on the Member States to favour incentives that are expenditure-based, limited in time, regularly assessed, and repealed in case of no positive impact, limited in geographical scope and rather partial than full exemptions; considers that all incentives should aim at fostering equality between and within countries as well as the green and digital transformation;
Amendment 143 #
2023/2058(INI)
Motion for a resolution
Paragraph 11 b (new)
Paragraph 11 b (new)
11b. Highlights that the OECD/G20 Pillars, introducing a global minimum effective tax rate for large multinationals, will limit the scope of tax reduction incentives and increase global corporate tax collections, create fiscal space for governments, place limits on tax competition and contribute to reducing Base Erosion and Profit Shifting (BEPS) activity; however notes that such minimum tax rate is not applicable to companies having a yearly turnover below EUR 750 million; deplores the recent guidance of the OECD expanding the scope of qualifying tax credits, increasing the risks of a tax credits race and revenues losses 12a; _________________ 12a OECD (2023) Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on the Global Anti Base Erosion Model Rules (Pillar Two)
Amendment 145 #
2023/2058(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Highlights that environmental taxes and well-designed incentives have the potential to both cover the need for additional revenues and support a carbon- free economy; calls on the Member States to finally agree on the proposed revision of the Energy Taxation Directive11 ; _________________ 11 Commission proposal of 14 July 2021 for a Council directive restructuring the Union framework for the taxatrecommends to pay due attention to the cost borne by vulnerable households, who emit less greenhouse gas and to prioritise access to incentives to them so they can benefit from access to cleaner energy and save costs by lowering energy consumption; calls on the Member States to finally agree on the proposed revision of ethe Energy products and electricity (COM(2021)0563).Taxation Directive[11];
Amendment 155 #
2023/2058(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Notes with concern that income inequality has increased in the last 30 years, with wealth being even more concentrated than income and capital gains being mostly realised by the top decile of the population; considers that the Member States should more effectively redistribute income and wealth through the taxation of capital gains, property and wealth; supports calls to start international-level negotiations to establish a progressive wealth tax, in the same vein as the OECD/G20 global tax deal for corporations; recalls its demand to the Commission and the Member States to take the lead in the OECD, and in particular in the OECD/G20 Inclusive Framework, to create a level playing field in taxation of capital gains and to limit harmful tax practices aimed at attracting foreign-earned income, wealth and assets;
Amendment 162 #
2023/2058(INI)
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13a. Welcomes the registration of the European Citizens' Initiative (ECI) on ‘Taxing great wealth to finance the ecological and social transition' on the basis of Article 115 TFEU; highlights that in its decision for registration, the Commission acknowledged that the request does not fall outside the framework of the Commission’s powers to submit a proposal for a legal act of the Union for the purpose of implementing the Treaties13a; _________________ 13a Commission Implementing Decision (EU) 2023/1487 of 11 July 2023 on the request for registration of the European citizens’ initiative entitled ‘Taxing great wealth to finance the ecological and social transition’ https://eur- lex.europa.eu/legal- content/EN/TXT/?pk_campaign=todays_ OJ&pk_cid=EURLEX_todaysOJ&pk_con tent=Other&pk_keyword=Citizen+initiativ e+&pk_medium=TW&pk_source=EURL EX&uri=uriserv%3AOJ.L_.2023.182.01.0 197.01.ENG ]
Amendment 167 #
2023/2058(INI)
Motion for a resolution
Paragraph 13 c (new)
Paragraph 13 c (new)
Amendment 180 #
2023/2058(INI)
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
Amendment 181 #
2023/2058(INI)
Motion for a resolution
Paragraph 14 b (new)
Paragraph 14 b (new)
14b. Notes, in addition to the increased share of profit units contributing to domestic inflation, the growing repurchase of corporate stock (share buyback) in the Union; notes that the US Inflation Reduction Act foresees a tax equal to 1% of the fair market value of any stock of the corporation which is repurchased by such corporation during the taxable year and that it is expected to generate $79bn in ten years; calls on the Commission to assess the feasibility of a similar excise duty for the Union to disincentives the growing phenomenon of share buybacks that rewards shareholders instead of fostering new investments;
Amendment 20 #
2023/0187(CNS)
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1 a) The cum-ex and cum-cum schemes both involve reclaims of dividend withholding tax to which the beneficiaries were not entitled and are estimated to have imposed a total cost to taxpayers of about EUR 55 billion between 2001 and 2012 in the 11 Member States concerned; revelations in 2021 concerning these practices estimate that they have cost 10 EU governments, including those of Germany, Spain, France and the US, a total of €141bn;
Amendment 21 #
2023/0187(CNS)
Proposal for a directive
Recital 1 b (new)
Recital 1 b (new)
(1 b) the financial sector has demonstrated inadequacy in upholding its responsibility as intermediaries between clients and national tax administrations, notably by assisting clients in securing tax refunds for amounts not genuinely paid, thereby defrauding EU member states of billions of euros.
Amendment 44 #
2023/0187(CNS)
Proposal for a directive
Recital 14
Recital 14
(14) Any processing of personal data carried out within the framework of this Directive should comply with Regulation (EU) 2016/679 of the European Parliament and of the Council31 . Financial intermediaries and Member States may process personal data under this Directive solely with the objective of serving a general public interest, namely for the purposes of combating tax fraud, tax evasion and tax avoidance, safeguarding tax revenues and promoting fair taxation, which strengthen opportunities for social, political and economic inclusion in Member States. Only entities participating in the WHT relief procedures under this Directive will have access to this data. Only the minimal amount of personal information required to identify underreporting, non-reporting, tax fraud, or abuse would be sent. Lastly, personal information will only be retained for as long as required for this purpose. To allow the effective pursuit of this objective, it is necessary to restrict certain rights of individuals provided by the aforementioned Regulation, especially the right to be notified on the processing of their data and the scope thereof as well as the right to consent on certain types of data processing. _________________ 31 Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and The rights of the data subjects shall be restored as soon as the conditions the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1)at supported the restriction cease to exist.
Amendment 56 #
2023/0187(CNS)
Proposal for a directive
Article 4 – paragraph 2 – point g
Article 4 – paragraph 2 – point g
Amendment 63 #
2023/0187(CNS)
Proposal for a directive
Article 4 – paragraph 6
Article 4 – paragraph 6
6. The Commission shall adopt implementing acts laying down standard computerised forms in machine-readable format, including the linguistic arrangements, and technical protocols, including security standards, for the issuance of an eTRC. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 18.
Amendment 69 #
2023/0187(CNS)
Proposal for a directive
Article 5 – paragraph 4 – point d a (new)
Article 5 – paragraph 4 – point d a (new)
(d a) Information on the fees charged for the provision of services under this Directive.
Amendment 82 #
2023/0187(CNS)
Proposal for a directive
Article 8 – paragraph 3
Article 8 – paragraph 3
3. The Member State that removes a certified financial intermediary from its national register shall inform without delay all other Member States that maintain a national register according to Article 5, indicating the reasons for such removal.
Amendment 83 #
2023/0187(CNS)
Proposal for a directive
Article 8 – paragraph 3 a (new)
Article 8 – paragraph 3 a (new)
3 a. Member States shall update their national registers to reflect the status of financial intermediaries no longer holding certification. In cases where the removal as a certified financial intermediary results from a decision by a Member State, the specific reasons for such action shall be clearly indicated in the register.
Amendment 103 #
2023/0187(CNS)
Proposal for a directive
Article 11 – paragraph 2 – point a a (new)
Article 11 – paragraph 2 – point a a (new)
(a a) the risks associated with the misuse by the registered owners of an eTRC issued by Member States or third countries which offer residence and citizenship by investment schemes;
Amendment 108 #
2023/0187(CNS)
Proposal for a directive
Article 11 – paragraph 3 a (new)
Article 11 – paragraph 3 a (new)
3 a. By [2 years from the date of entry into force of this Directive], the Commission shall adopt recommendations for the fulfilment of the requirements laid down in paragraph 2.
Amendment 127 #
2023/0187(CNS)
Proposal for a directive
Article 18 a (new)
Article 18 a (new)
Article 18a Monitoring and exchange in information 1. To ensure the integrety of the internal market the European Securities and Markets Authority (ESMA) and the European Banking Authority (EBA) shall regularly monotor the risk for cum-cum, cum-ex and similar schemes in the EU. 2. Member States shall introduce enhanced cooperation and mutual assistance between national competent authorities, tax authorities and other law enforcement bodies, such as the European Public Prosecutor’s Office (EPPO) to detect and prosecute withholding tax reclaim schemes.
Amendment 129 #
Amendment 131 #
2023/0187(CNS)
Proposal for a directive
Article 19 – paragraph 1
Article 19 – paragraph 1
1. The Commission shall examine and evaluate the functioning of this Directive, after national rules transposing the Directive come into effect, every 5 years. A report on the evaluation of the Directive and on the applicable rules to withholding taxes in the EU, including on a potential need to amend specific provisions thereofof this Directive, will be submitted to the European Parliament and the Council by December 2031 and every 5 years.
Amendment 134 #
2023/0187(CNS)
Proposal for a directive
Article 19 – paragraph 1 a (new)
Article 19 – paragraph 1 a (new)
1 a. The report referred to in paragraph 1 shall, if applicable, be accompanied by a legislative proposal, and include an assessment on the following:
Amendment 135 #
2023/0187(CNS)
Proposal for a directive
Article 19 – paragraph 1 b (new)
Article 19 – paragraph 1 b (new)
1 b. a) the establishment of a common and standardised withholding tax framework in the EU that reduces complexity for investors, stems the practice of treaty shopping and ensures that all dividends, interest, capital gains, royalty payments, professional service payments and relevant contract payments generated in the EU are taxed at a minimum effective tax rate;
Amendment 136 #
2023/0187(CNS)
Proposal for a directive
Article 19 – paragraph 1 c (new)
Article 19 – paragraph 1 c (new)
1 c. b) an EU-wide withholding border tax to ensure that all payments generated within the Union are taxed at least once before leaving it;
Amendment 137 #
2023/0187(CNS)
Proposal for a directive
Article 19 – paragraph 1 d (new)
Article 19 – paragraph 1 d (new)
1 d. c) the enhancement of coordinated defensive measures against countries listed as non-cooperative jurisdictions for tax purposes, including withholding taxation, given the discretionary application by individual Member States of defensive measures;
Amendment 138 #
2023/0187(CNS)
Proposal for a directive
Article 19 – paragraph 1 e (new)
Article 19 – paragraph 1 e (new)
1 e. d) further measures required at EU level within the field of withholding taxes to combat tax fraud, tax evasion and tax avoidance, including subjecting capital gains upon disposal of shares and security lending fees to taxation equivalent to dividend to deter and mitigate dividend arbitrage;
Amendment 139 #
2023/0187(CNS)
Proposal for a directive
Article 19 – paragraph 1 f (new)
Article 19 – paragraph 1 f (new)
1 f. e) The implementation of a relief at source system as the default procedural option applicable to all Member States;
Amendment 140 #
2023/0187(CNS)
Proposal for a directive
Article 19 – paragraph 2
Article 19 – paragraph 2
2. Member States shall communicate to the Commission relevant information for the evaluation of the Directive in improving withholding tax relief procedures to reduce double taxation as well as combat tax abusereferred to in paragraphs 1 and 1a, in accordance with paragraph 3.
Amendment 147 #
2023/0187(CNS)
Proposal for a directive
Article 20 – paragraph 1
Article 20 – paragraph 1
1. Member States shall restrict data subject’s rights under Articles 15 to 19 of Regulation (EU) 2016/679 of the European Parliament and of the Council45 only to the extent and only as long as it is strictly necessary for their competent authorities to mitigate the risk of tax fraud, evasion or avoidance in Member States, in particular by verifying that the correct withholding tax rate is applied for the registered owner, or by verifying that the registered owner obtains the relief if so entitled in a timely manner. The rights of the data subjects shall be restored as soon as the conditions that supported the restriction cease to exist. _________________ 45 Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (OJ L 119, 4.5.2016, p. 1).
Amendment 397 #
2023/0138(COD)
(e a) the assessment of Member States' progress regarding the their individual reduction of greenhouse gas emission in accordance with the European Green Deal.
Amendment 740 #
2023/0138(COD)
Proposal for a regulation
Article 13 – paragraph 2 – subparagraph 2 – point v a (new)
Article 13 – paragraph 2 – subparagraph 2 – point v a (new)
(v a) ensure compliance with the European Green Deal.
Amendment 1058 #
2023/0138(COD)
Proposal for a regulation
Article 35 a (new)
Article 35 a (new)
Amendment 19 #
2023/0081(COD)
Proposal for a regulation
Recital 2
Recital 2
(2) The Single Market provides the appropriate environment for enabling access at the necessary scale and pace to the technologies required to achieve the Union’s climate ambition. Given the complexity and the transnational character of net-zero technologies and the differences in fiscal space across Member States, uncoordinated national measures to ensure access to those technologies would have a high potential of distorting competition and fragmenting the Single market. Therefore, to safeguard the functioning of the Single market it is necessary to create a common Union legal framework to collectively address this central challenge by increasing the Union’s resilience and security of supply in the field of net-zero technologies.
Amendment 22 #
2023/0081(COD)
Proposal for a regulation
Recital 2 a (new)
Recital 2 a (new)
(2 a) Any additional mobilisation of State aid should be targeted and temporary, and should be consistent with EU policy objectives such as the Green Deal and the Pillar of Social Rights. Projects of common European interest should also be aligned with these goals, and should have genuine European added value, which means that they should have a positive impact on more than one Member State;
Amendment 41 #
2023/0081(COD)
Proposal for a regulation
Recital 23
Recital 23
(23) In addition, the Communication on the Green Deal Industrial Plan for the Net- Zero Age42 sets out a comprehensive approach to support a clean energy technology scale up based on four pillars. The first pillar aims at creating a regulatory environment that simplifies and fast-tracks permitting for new net-zero technology manufacturing and assembly sites and facilitates the scaling up of the net-zero industry of the Union. The second pillar of the plan is to boost investment in and financing of net-zero technology production, through the revised Temporary Crisis and Transition Framework adopted in March 2023 and, which is a temporary and targeted framework for State aid measures to support the economy following the aggression against Ukraine by Russia. As well, the creation of a European Sovereignty fund to preserve the European edge on critical and emerging technologies relevant to the green and digital transitions. The third pillar relates to developing the skills needed to make the transition happen and increase the number of skilled workers in the clean energy technology sector. The fourth pillar focuses on trade and the diversification of the supply chain of critical raw materials. That includes creating a critical raw materials club, working with like-minded partners to collectively strengthen supply chains and diversifying away from single suppliers for critical input. __________________ 42 Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions: A Green Deal Industrial Plan for the Net-Zero Age, COM/2023/62 final, 01.02.2023.
Amendment 54 #
2023/0081(COD)
Proposal for a regulation
Recital 40
Recital 40
(40) Access to finance is key for ensuring the Union’s open strategic autonomy and for establishing a solid manufacturing base for net-zero technologies and their supply chains across the Union. The majority of investments necessary to reach the Green Deal objectives will come from private capital53 attracted by the growth potential of the net- zero ecosystem. Well-functioning, deep and integrated capital markets will therefore be essential to raise and channel the funds needed for the green transition and net-zero manufacturing projects. Swift progress towards the Capital Markets Union is thus necessary for the EU to deliver on its net-zero objectives. The sustainable finance agenda (and blended finance) also plays a crucial role in scaling up investments into the net-zero technologies, while guaranteeing the competitiveness of the sector. by giving investors and investee companies more harmonised information on what investments qualify as sustainable under the Taxonomy Regulation and the Sustainable Finance Disclosure Regulation, and by requiring financial institutions to exercise due diligence on their value chain. __________________ 53 Commission Staff Working Document Identifying Europe's recovery needs Accompanying the document Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions - Europe's moment: Repair and Prepare for the Next Generation, SWD(2020) 98 final, Identifying Europe's recovery needs, 27.05.2020.
Amendment 58 #
2023/0081(COD)
Proposal for a regulation
Recital 41
Recital 41
(41) Where private investment alone is not sufficient, the effective roll-out of net- zero manufacturing projects may require public support in the form of State aid. Such aid must have an incentive effect and be necessary, appropriate and proportionate. Moreover, the mobilisation of public money should serve public interests in line with European environmental and social objectives. The existing State aid guidelines that have recently undergone an in-depth revision in line with the twin transition objectives provide ample possibilities to support investments for projects in the scope of this Regulation subject to certain conditions. Member States can have an important role in easing access to finance for net-zero technologies manufacturing projects by addressing market failures through targeted State aid support. The Temporary Crisis and Transition Framework (TCTF) adopted on 9 March 2023 aims at ensuringshould not jeopardise a level playing field within the internal market, targeted to those sectors where a third- country delocalisation risk has been identified, and and should be proportionate in terms of aid amounts. It would enable Member States to put in place measures to support new investments in production facilities in defined, strategic net-zero sectors, including via tax benefits. It should be noted that the effectiveness of tax incentives depends on their design and that a common scheme with strong provisions against aggressive tax planning should be proposed as to not have a distortive impact on the Single Market. A swift agreement on the Energy Tax Directive and the Debt-equity bias reduction allowance proposal is needed in this light. The permitted aid amount can be modulated with higher aid intensities and aid amount ceilings if the investment is located in assisted areas, in order to contribute to the goal of convergence between Member States and regions. Appropriate conditions are required to verify the concrete risks of diversion of the investment outside the European Economic Area (EEA) and that there is no risk of relocation within the EEA. To mobilise national resources for that purpose, Member States may use a share of the ETS revenues that Member States have to allocate for climate-related purposes.
Amendment 73 #
2023/0081(COD)
Proposal for a regulation
Recital 48 a (new)
Recital 48 a (new)
(48 a) To provide long-term financing to the Green Deal Industrial Plan and support the achievement of the goals and objectives set in this Act, the Commission should explore the possibility to set up a large climate investment plan at EU level with a broadened scope. Building on this act, the future climate investment plan should support on the implementation of the European Green Deal and cover other areas and sectors such as buildings insulation, charging infrastructure, electricity grids and support to demand- side measures and households.
Amendment 101 #
2023/0081(COD)
Proposal for a regulation
Article 14 – paragraph 1
Article 14 – paragraph 1
1. The Commission and the Member States shall undertake activities to accelerate and crowd-in private investments in net-zero strategic projects. Such activities may, without prejudice to Article 107 and Article 108 of the TFEU, include providing and coordinating support to net-zero strategic projects facing difficulties in accessing finance. Member States should have access to sufficient funding to deliver the net-zero projects. Member States may use shares of their ETS revenuesto allocate to climate-related purposes as well as national and EU funds. Multiple sources of financing shall be made fully available such as unused amounts of the Recovery and Resilience Facility, dedicated support from the EU Innovation Fund, dedicated financing schemes from the European Investment Bank. More investments from the private sector shall be stimulated through dedicated state guarantees, especially when it comes to industrial investments in net-zero projects.
Amendment 106 #
2023/0081(COD)
Proposal for a regulation
Article 14 – paragraph 1 a (new)
Article 14 – paragraph 1 a (new)
1 a. Member States may allocate resources and integrate measures supporting investments in strategic net- zero technologies manufacturing and industrial innovation under national Recovery and Resilience Plans, and their REPowerEU chapters, to pursue the objectives of this Regulation and to ensure that the targets set out in Article 1 are met.
Amendment 111 #
2023/0081(COD)
Proposal for a regulation
Article 14 – paragraph 2 – point b
Article 14 – paragraph 2 – point b
(b) assistance to project promoters to further increase the publicinvolvement of the public and other relevant stakeholders acceptance of the project.
Amendment 112 #
2023/0081(COD)
Proposal for a regulation
Recital 2 a (new)
Recital 2 a (new)
(2a) Any additional mobilisation of state aid should be targeted and temporary, and should be consistent with EU policy objectives such as the Green Deal and the Pillar of Social Rights. Projects of strategic common European interest should also be aligned with these goals, and should have genuine European added value. Such financing should have an equal positive impact in all Member State and shall not lead to aditional desparities among Member States in line with the EU's competition and cohesion policies.
Amendment 115 #
2023/0081(COD)
Proposal for a regulation
Recital 3
Recital 3
(3) Regarding external aspects, in particular regarding emerging markets and developing economies, the EU will seek win-win partnerships in the framework of its Global Gateway strategy, which contribute to the diversification of its raw materials supply chain, to the achievement of global climate objectives as well as to partner countries’ efforts to pursue twin transition and develop local value addition.
Amendment 116 #
2023/0081(COD)
Proposal for a regulation
Article 14 – paragraph 2 a (new)
Article 14 – paragraph 2 a (new)
2 a. The European Commission may mobilise the InvestEU Advisory Hub to provide technical assistance to net-zero projects in order to reinforce their technical, economic, environmental and social viability.
Amendment 118 #
2023/0081(COD)
Proposal for a regulation
Article 14 – paragraph 2 b (new)
Article 14 – paragraph 2 b (new)
2 b. Member States shall allocate resources and integrate measures supporting investments in strategic net- zero technologies manufacturing and industrial innovation under national Recovery and Resilience Plans, and their REPowerEU chapters, to pursue the objectives of this Act and to ensure that the targets set out in Article 1 are met.
Amendment 119 #
2023/0081(COD)
Proposal for a regulation
Article 14 – paragraph 2 c (new)
Article 14 – paragraph 2 c (new)
2 c. The activities referred to in paragraph 1 shall be fully in line with relevant EU objectives such as the European Green Deal and the EU pillar of social rights.
Amendment 120 #
2023/0081(COD)
Proposal for a regulation
Article 15 – paragraph 1
Article 15 – paragraph 1
1. The Net-Zero Europe Platform as established in Article 28 shall discuss and advise on financial needs and bottlenecks of net-zero strategic projects, potential best practices, in particular to develop EU cross-border supply chains, notably based on regular exchanges with the relevant industrial alliances.
Amendment 125 #
2023/0081(COD)
Proposal for a regulation
Recital 5
Recital 5
(5) The higher energy prices after the unjustified and unlawful military aggression by the Russian Federation against Ukraine, gave a strong impetus to accelerate the implementation of the European Green Deal and reinforce the resilience of the Energy Union by speeding up the clean energy transition and ending any dependence on fossil fuels exported from the Russian Federation. The REPowerEU plan 35 plays a key role in responding to the hardships and global energy market disruption caused by the invasion of Ukraine by the Russian Federation. That plan aims to accelerate the energy transition in the European Union, in order to reduce the Union’s gas and electricity consumption and to boost investments in the deployment of energy efficient and low carbon solutions. That plan sets inter alia the targets to double solar photovoltaic capacity by 2025 and to install 600 GW of solar photovoltaic capacity by 2030; to double the rate of deployment of heat pumps; to produce 10 million tonnes of domestic renewable hydrogen by 2030; and to boost substantially increase production of biomethaneinable biomethane production to 35 bcm by 2030. The plan also sets out that achieving the REPowerEU goals will require diversifying the supply of low carbon energy equipment and of critical raw materials, reducing sectoral dependencies, overcoming supply chain bottlenecks and expanding the Union’s clean energy technology manufacturing capacity. As part of its efforts to increase the share of renewable energy in power generation, industry, buildings and transport, the Commission proposes to increase the target in the Renewable Energy Directive to 45% by 2030 and to increase the target in the Energy Efficiency Directive to 13%. This would bring the total renewable energy generation capacities to 1236 GW by 2030, in comparison to 1067 GW by 2030 envisaged under the 2021 proposal and will see increased needs for storage through batteries to deal with intermittency in the electricity grid. Similarly, policies related to the decarbonisation of the road sector, such as Regulation (EU) 2019/631 and Regulation (EU) 2019/1242 will be strong drivers for a further electrification of the road transport sector and thus increasing demand for batteries. _________________ 35 Communication of 18 May 2022 from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions, REPowerEU Plan, COM/2022/230 final, 18.05.2022.
Amendment 126 #
2023/0081(COD)
Proposal for a regulation
Article 15 – paragraph 2 – point b
Article 15 – paragraph 2 – point b
(b) support through resources from the European Investment Bank Group or other international public financial institutions including the European Bank for Reconstruction and Development;
Amendment 129 #
2023/0081(COD)
Proposal for a regulation
Article 15 – paragraph 2 a (new)
Article 15 – paragraph 2 a (new)
2 a. The Commission shall propose to the Council and Parliament no later than 31 December 2024 the means of coordinating the various sources of public funding for net-zero projects from the EU and Member States with the object of accelerating their deployment.
Amendment 134 #
2023/0081(COD)
Proposal for a regulation
Article 15 a (new)
Article 15 a (new)
Article 15 a Net-Zero financing The Commission shall establish a Net Zero Manufacturing Fund, within three months after entry into force of this Regulation dedicated to supporting the financing of manufacturing projects of Net Zero Strategic Technologies with highest dependency on one single source of supply, in accordance with the list provided by the European Commission on an annual basis as outlined in Article 22(2).
Amendment 148 #
2023/0081(COD)
Proposal for a regulation
Recital 8
Recital 8
(8) The Union’s decarbonisation objectives, security of energy supply, digitalisation of the energy system and electrification of demand, for example in mobility and the need for fast recharging points, require an enormous expansion of electricity grids in the European Union, both at transmission level and at distribution level. At transmission level, high-voltage direct current (HVDC) systems are needed to connect offshore renewable energies; while at distribution level, connecting electricity providers and managing demand-side flexibility builds on investments in innovative grid technologies, such as electric vehicles smart charging (EVSC), energy efficiency building and industry automation and smart controls, advanced meter infrastructure (AMI) and home energy management systems (HEMS). The electricity grid needs to interact with many actors or devices based on a detailed level of observability, and hence availability of data, to enable flexibility, smart charging and smart buildings with smart electricity grids and small-scale flexibility services enabling demand -side response from consumers and the uptake of renewables. Connecting the net-zero technologies to the network of the European Union requires the substantial expansion of manufacturing capabilities for electricity grids in areas such as offshore and onshore cables, substations and transformers.
Amendment 151 #
2023/0081(COD)
Proposal for a regulation
Article 20 – paragraph 2
Article 20 – paragraph 2
2. The sustainability and resilience contribution shall be given a weight between 15% and 30% of the award criteria, without prejudice of the possibility to give a higher weighting to the criteria in Article 19(2), points (a) and (b), where applicable under Union legislation, and of any limit for non-price criteria set under State aid rules. When selecting, designing and implementing the concrete non-price criteria as part of the sustainability and resilience contribution, technology- specific characteristics need to be taken into account and effectively addressed.
Amendment 158 #
2023/0081(COD)
Proposal for a regulation
Article 20 – paragraph 3 a (new)
Article 20 – paragraph 3 a (new)
3 a. Member States shall adjust their overall budgets allocated to renewable energy public procurement procedures and auctions as well as the related maximum bid levels in order to accommodate the implementation of non- price criteria.
Amendment 159 #
2023/0081(COD)
Proposal for a regulation
Article 20 – paragraph 3 b (new)
Article 20 – paragraph 3 b (new)
3 b. No later than 6 months after the entry into force of this Regulation, the Commission shall provide a clear guidance on the concrete implementation on Art. 19 in combination with Article 20 of the Regulation, by providing: (a) a catalogue of concrete and technology-specific potential non-price criteria for renewable energy auctions. The catalogue shall differentiate between non-price criteria suitable for competitive bidding processes and non-price criteria suitable as prequalification requirements in renewable energy auctions; (b) a methodology on how to assess / evaluate tender’s contribution to sustainability and resilience referred to in Article 19 (2), point (a) and (d); (c) a methodology on how to assess / evaluate the cost differences referred to in Article 20 (3). The Commission shall evaluate the contribution of non-price criteria of this Regulation aiming at incentivising the innovation required for achieving the Union’s 2030 and 2050 energy and climate targets and report to the European Parliament no later than two years after the date of entry into force of this Regulation. If necessary, the Commission shall modify the contribution of non-price criteria in order to foster EU manufacturing, ensuring high environmental and sustainability standards, developing value chains across Europe and increasing EU businesses competitiveness at global level.
Amendment 164 #
2023/0081(COD)
Proposal for a regulation
Recital 10
Recital 10
(10) To achieve the 2030 objectives a particular focus is needed on some of the net-zero technologies, also in view their significant contribution towards the path to net zero by 2050. These technologies include solar photovoltaic and solar thermal technologies, onshore and offshore renewable technologies, battery/storage technologies, heat pumps and geothermal energy technologies, especially innovative applications of geothermal heating and cooling for public, private and industrial use, electrolysers and fuel cells, sustainable biogas/biomethane, carbon capture and storage technologies and grid technologies. These technologies play a key role in the Union’s open strategic autonomy, ensuring that citizens have access to clean, affordable, secure energy. Given their role, these technologies should benefit from even faster permitting procedures, facilitated access to data required for design, spatial planning and cost optimization, including subsurface data, obtain the status of the highest national significance possible under national law and benefit from additional support to crowd-in investments.
Amendment 183 #
2023/0081(COD)
Proposal for a regulation
Recital 13
Recital 13
(13) The development of carbon capture and storage solutions for industry is confronted with a coordination failure. On the one hand, despite the growing CO2 price incentive provided by the EU Emissions Trading System, for industry to invest into capturing CO2 emissions making such investments economically viable, they face a significant risk of not being able to access a permitted geological storage site. On the other hand, investors into first CO2 storage sites face upfront costs to identify develop and appraise them even before they can apply for a regulatory storage permit. Transparency about potential CO2 storage capacity in terms of the geological suitability of relevant areas and existing geological data, in particular from the exploration of hydrocarbon production sites, can support market operators to plan their investments. Member State should make such data publicly available and report regularly in a forward-looking perspective about progress in developing CO2 storage sites and the corresponding needs for injection and storage capacities above, in order to collectively reach the Union-wide target for CO2 injection capacity. The development and use of the CO2 injection and storage capacity must be subject to strict environmental standards, and ethical safeguards, in line with Directive 2009/31/EC, while extending them beyond the storage process and apply across the whole value chain, including capture, removal and transport, as well as the development of such infrastructure.
Amendment 209 #
2023/0081(COD)
Proposal for a regulation
Recital 15 a (new)
Recital 15 a (new)
(15a) The Commission will ensure a continuous revision and extension of the CO2 injection capacity and storage target for the period post-2030 to reflect the needs of the Union to reach its 2040 climate target and climate neutrality by 2050 in synergy with other related EU legislation.
Amendment 213 #
2023/0081(COD)
Proposal for a regulation
Recital 16
Recital 16
(16) The Union has helped build a global economic system based on open and rules-based trade, pushed for respecting and advancing social and environmental sustainability and climate transition standards, and is fully committed to those values.
Amendment 215 #
2023/0081(COD)
Proposal for a regulation
Recital 17
Recital 17
(17) To address security of supply issues and contribute to supporting the resilience of Union’s energy system and decarbonisation and modernisation efforts, the net-zero technology manufacturing capacity in the Union needs to expand. Union manufacturers of solar photovoltaic (PV) technologies need to increase their competitive edge and improve security of supply perspectives, by aiming to reach at least 30 gigawatt of operational solar PV manufacturing capacity by 2030 across the full PV value chain, in line with the goals set out in the European Solar Photovoltaic Industry Alliance, which is supported under the Union’s Solar Energy Strategy. 38 Union manufacturers of wind and heat pump technologies need to consolidate their competitive edge and maintain or expand their current market shares throughout this decade, in line with the Union’s technology deployment projections that meet its 2030 energy and climate targets. 39 This translates into a Union manufacturing capacity for wind of at least 36 GW and, respectively, for heat pumps of at least 31 GW in 2030. Union manufacturers of batteries and electrolysers need to consolidate their technology leadership and actively contribute to shaping these markets. For battery technologies this would mean contributing to the objectives of the European Battery Alliance and aim at almost 90% of the Union’s battery annual demand being met by the Union’s battery manufacturers, translating into a Union manufacturing capacity of at least 550 GWh in 2030. For EU electrolyser manufacturers, the REPowerEU plan projects 10 million tonnes of domestic renewable hydrogen production and a further up to 10 million tonnes of renewable hydrogen imports by 2030. To ensure EU’s technological leadership translates into commercial leadership, as supported under the Electrolyser Joint Declaration of the Commission and the European Clean Hydrogen Alliance, EU electrolyser manufacturers should further boost their capacity, such that the overall installed electrolyser capacity being deployed reaches at least 100 GW hydrogen by 2030. _________________ 38 Communication from the Commission to the European Parliament, the Council, the European EcTo improve EU’s strategic autonomicy and Social Committee and the Committee of the Regions: EU Solar Energy Strategy, SWD(2022) 148 final, 18.05.2022. 39 As perlessen its dependencies, the biomethane production should be scaled up in line with the REePowerEU objectives set out in the REPowerEU Plan, COM/2022/230 final, and accompanying Commission Staff Working Document Implementing the Repower EU Action Plan: Investment Needs, Hydrogen Accelerator and achieving the Bio-Methane Targets Accompanying the Document : Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions REPowerEU Plan, SWD/2022/230 final, 18.05.2022target to 35 bcm of by 2030. As a domestically available and stable energy source, it contributes to EU’s security of supply. The focus should be in sustainable production.
Amendment 226 #
2023/0081(COD)
Proposal for a regulation
Recital 18
Recital 18
(18) Considering these objectives together, while also taking into account that for certain elements of the supply chain (such as inverters, as well as solar cells, wafers, and ingots for solar PV or cathodes and anodes for batteries) the Union manufacturing capacity is low, the Union net-zero technologies annual capacity should aim at approaching or reaching an overall annual manufacturing benchmark of at least 40% of annual deployment needs by 2030 for the net-zero technologies listdefined in the Annex article 3.
Amendment 236 #
2023/0081(COD)
Proposal for a regulation
Recital 21
Recital 21
(21) In order to maintain competitiveness and reduce current strategic import dependencies in key net- zero technology products and their supply chains, while avoiding the formation of new ones, the Union needs to continue strengthening its net zero industrial base and become more competitive and innovation friendly. The Union needs to enable the development of manufacturing capacity faster, simpler and in a more predictable way, reducing administrative burden and levelling the playing field with international competitors.
Amendment 245 #
2023/0081(COD)
Proposal for a regulation
Recital 23
Recital 23
(23) In addition, the Communication on the Green Deal Industrial Plan for the Net- Zero Age 42 sets out a comprehensive approach to support a clean energy technology scale up based on four pillars. The first pillar aims at creating a regulatory environment that simplifies and fast-tracks permitting for new net-zero technology manufacturing and assembly sites and facilitates the scaling up of the net-zero industry of the Union. The second pillar of the plan is to boost investment in and financing of net-zero technology production, through the revised Temporary Crisis and Transition Framework adopted in March 2023 and the creation of a European Sovereignty fund to preserve the European edge on critical and emerging technologies relevant to the green and digital transitions, in particular to provide resources for upstream research and innovation for strategic industrial projects to decarbonise hard to abate sectors in particular energy intensive industries supplying key raw materials and components for net zero technologies. The funding accessibility should be predictable, provided that clear predefined criteria are met, making both the development and implementation of new technologies and CCS, in combination with Direct Air Capture with Carbon Storage (DACCS), eligible for achieving net-zero at the installation level. The third pillar relates to developing the skills needed to make the transition happen and increase the number of skilled workers in the clean energy technology sector. The fourth pillar focuses on trade and the diversification of the supply chain of critical raw materials. That includes creating a critical raw materials club, working with like-minded partners to collectively strengthen supply chains and diversifying away from single suppliers for critical input. _________________ 42 Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions: A Green Deal Industrial Plan for the Net-Zero Age, COM/2023/62 final, 01.02.2023.
Amendment 257 #
2023/0081(COD)
Proposal for a regulation
Recital 25
Recital 25
(25) Directives 2014/23/EU, 2014/24/EU and 2014/25/EU already allow contracting authorities and entities awarding contracts through public procurement procedures to rely, in addition to price or cost, on additional criteria for identifying the most economically advantageous tender. Such criteria concern for instance the quality of the tender including social, environmental, governance and innovative characteristics. When awarding contracts for net-zero technology through public procurement, contracting authorities and contracting entities should duly assess the tenders’ contribution to sustainability and resilience in relation to a series of criteria relating to the tender’s environmental sustainability, compliance with human rights laws, EU governance rules and reporting obligations, innovation, system integration and to resilience.
Amendment 259 #
2023/0081(COD)
Proposal for a regulation
Recital 26
Recital 26
(26) (26) Social sustainability criteria can already be applied under existing legislation and can include working conditions and collective bargaining in line with the European Pillar of Social Rights in line with Articles, 30 (3) of Directive 2014/23/EU, 18 (2) of Directive 2014/24/EU and 36 (2) of Directive 2014/25/EU. Contracting authorities should contribute to social sustainability by taking the appropriate measures to ensure that in the performance of public contracts economic operators comply with applicable obligations in the fields of social and labour law established by Union law, national law, collective agreements or by the international environmental, social and labour law provisions listed in Annex X of Directive 2014/23/EU, Annex X of Directive 2014/24/EU and Annex XIV of Directive 2014/25/EU43 . Public procurement contracts must include social clauses and where relevant apprenticeship clauses. _________________ 43 Commission Notice "Buying Social - a guide to taking account of social considerations in public procurement (2nd edition)", C(2021) 3573 final.
Amendment 263 #
2023/0081(COD)
Proposal for a regulation
Recital 27 a (new)
Recital 27 a (new)
(27a) In hard-to-abate sectors, including energy-intensive industries, the number of commercially available and scalable net zero technologies is currently limited. For those net zero technologies already in use or in the early stages of development, major reductions in cost and improvements in performance will be needed. Therefore, investments in research and innovation both at Union and national level continue to be important. Together with joint and coordinated efforts across the Member States notably through the Strategic Energy Technology Plan, research and innovation activities increase the resilience of the Union’s clean energy sector. Moreover, net zero technologies that are at demonstration or prototype stage today also make significant contributions in the long term to the achievement of net-zero industries in the Union and should be supported through the net zero industry act Financial support should be provided irrespective of the number of technologies implemented over time, as long as the costs associated with implementing these technologies remain additional and cannot be fully transferred to customers. Half of the greenhouse gas emissions reductions expected by 2050 will require technologies that are not yet ready for the market, so research and innovation activities are a crucial component to increase the EU’s technological sovereignty and global competitiveness.
Amendment 284 #
2023/0081(COD)
Proposal for a regulation
Recital 36
Recital 36
(36) When designing schemes benefitting households or consumers which incentivise the purchase of net-zero technology final products listed in the AnnexArticle 3 of this Regulation, Member States, regional or local authorities, bodies governed by public law or associations formed by one or more such authorities or one or more such bodies governed by public law, should ensure the respect of the Union’s international commitments, including by ensuring that schemes do not reach a magnitude that causes serious prejudice to the interest of WTO members.
Amendment 293 #
2023/0081(COD)
Proposal for a regulation
Recital 39
Recital 39
(39) As indicated in the Communication on the Green Deal Industrial Plan for the Net-Zero Age, published on 1 February 2023, the Union’s industry’s market shares are under strong pressure, due to subsidies in third countries which undermine a level playing field. This translates in a need for a rapid and ambitious reaction from the Union in modernising its legal framework and promoting European standards for key net zero technologies.
Amendment 295 #
2023/0081(COD)
Proposal for a regulation
Recital 40
Recital 40
(40) Access to finance is key for ensuring the Union’s open strategic autonomy and for establishing a solid manufacturing base for net-zero technologies and their supply chains across the Union. The majority of investments necessary to reach the Green Deal objectives will come from private capital53 attracted by the growth potential of the net- zero ecosystem. Well-functioning, deep and integrated capital markets will therefore be essential to raise and channel the funds needed for the green transition and net-zero manufacturing projects. Swift progress towards the Capital Markets Union is thus necessary for the EU to deliver on its net-zero objectives. The sustainable finance agenda (and blended finance) also plays a crucial role in scaling up investments into the net-zero technologies, while guaranteeing the competitiveness of the sector by giving investors and investee companies more harmonised information on what investments qualify as sustainable under the Taxonomy Regulation and the Sustainable Finance Disclosure Regulation, and by requiring financial institutions to exercise due diligence over their value chain. _________________ 53 Commission Staff Working Document Identifying Europe's recovery needs Accompanying the document Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions - Europe's moment: Repair and Prepare for the Next Generation, SWD(2020) 98 final, Identifying Europe's recovery needs, 27.05.2020.
Amendment 298 #
2023/0081(COD)
Proposal for a regulation
Recital 41
Recital 41
(41) Where private investment alone is not sufficient, the effective roll-out of net- zero manufacturing projects may require public support in the form of State aid. Such aid must have an incentive effect and be necessary, appropriate and proportionate. The existing State aid guidelines that have recently undergone an in-depth revision in line with the twin transition objectives provide ample possibilities to support investments for projects in the scope of this Regulation subject to certaiAppropriate conditions are required to verify the concrete risks of diversion of the investment outside the European Econditions. Member States can have an important role in easing access to finance for net-zero technologies manufacturing projects by addressing market failures through targeted State aid support. The Temporary Crisis and Transition Framework (TCTF) adopted on 9 March 2023 aims at ensuring a level playing field within the internal market, targeted to those sectors where a third-country delocalisation risk has been identified, and proportionate in terms of aid amounts. It would enable Member States to put in place measures to support new investments in production facilities in defined, strategic net-zero sectors, including via tax benefits. The permitted aid amount can be modulated with highomic Area (EEA) and that there is no risk of relocation within the EEA. To mobilise national resources for that purpose, Member States may use a share of the ETS revenues that Member States have to allocate for climate-related purposes as well as national and EU funds, unused amounts from the Recovery aind intenResitlies and aid amount ceilings if the investment is located in assisted areas, in order to contribute to the goal of convergence between Member States and regions. Appropriate conditions are required to verify the concrete risks of diversion of the investment outside the European Economic Area (EEA) and that there is no risk of relocation within the EEA. To mobilise national resources for that purpose, Member States may use a share of the ETS revenues that Member States have to allocate for climate-related purposes.nce Facility, dedicated support from the EU Innovation Fund, dedicated financing schemes from the European Investment Bank, as well as dedicated state guarantees to private capital for strategic industrial investments
Amendment 307 #
2023/0081(COD)
Proposal for a regulation
Recital 42
Recital 42
(42) Several Union funding programmes, such as the Recovery and Resilience Facility, InvestEU, cohesion policy programmes or the Innovation Fund with the specific role of the European Hydrogen Bank acting as a one-stop-shop for EU funding supporting the entire renewable hydrogen value chain, are also available to fund investments in net-zero technology manufacturing projects.
Amendment 316 #
2023/0081(COD)
Proposal for a regulation
Recital 45
Recital 45
(45) Member States can provide support from cohesion policy programmes in line with applicable rules under Regulation (EU) 2021/1060 of the European Parliament and of the Council57 to encourage the take up of net-zero strategic projectsprojects in all regions, especially in less developed andregions, transition regions and Just Transition Funds territories, through investment packages of infrastructure, productive investment in innovation, manufacturing capacity in SMEs, services, training and upskilling measure, including support to capacity building of the public authorities and promoters. The applicable co-financing rates set in programmes may be up to 85% for less developed regions and, up to 60% or 70% for transition regions and 40% to 50% for more developed regions, depending on the fund concerned and the status of the region but Member States may exceed these ceilings at the level of the project concerned, where feasible under State aid rules. The Technical Support Instrument can help Member States and regions in preparing net-zero growth strategies, improve the business environment, reducing red tape and accelerating permitting. Member States should be encouraged to promote the sustainability of net-zero strategic projects by embedding these investments in European value chains, building notably on interregional and cross border cooperation networks. _________________ 57 Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (OJ L 231, 30.6.2021, p. 159).
Amendment 320 #
2023/0081(COD)
Proposal for a regulation
Recital 45
Recital 45
(45) Member States can provide support from cohesion policy programmes in line with applicable rules under Regulation (EU) 2021/1060 of the European Parliament and of the Council57 to encourage the take up of net-zero strategic projects in less developed and transition regions through investment packages of infrastructure, productive investment in innovation, manufacturing capacity in SMEs, services, training and upskilling measure, including support to capacity building of the public authorities and promoters. The applicable co-financing rates set in programmes may be up to 85% for less developed regions and up to 60% or 70% for transition regions depending on the fund concerned and the status of the region but Member States may exceed these ceilings at the level of the project concerned, where feasible under State aid rules. The Technical Support Instrument can help Member States and regions in preparing net-zero growth strategies, improve the business environment, reducing red tape and accelerating permitting. Member States should be encouraged to promote the sustainability of net-zero strategic projects by embedding these investments in European value chains, building notably on interregional and cross border cooperation networks. _________________ 57 Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (OJ L 231, 30.6.2021, p. 159).
Amendment 322 #
2023/0081(COD)
Proposal for a regulation
Recital 46
Recital 46
(46) The Innovation Fund also provides a very promising and cost efficient avenue to support the scaling up of manufacturing and deployment of renewable hydrogen and other strategic net zero technologies in Europe, thus reinforcing Europe’s sovereignty in key technologies for climate action and energy security. In the case of renewable hydrogen, the European Hydrogen Bank should support the production of renewable hydrogen and act as the main entity coordinating financial support for the manufacturing of fuel cells and electrolysers.
Amendment 330 #
2023/0081(COD)
Proposal for a regulation
Recital 47
Recital 47
(47) A European Sovereignty Fund wshould provide a structural answer to the investment needs. It will help preserving a European edge on critical and emerging technologies relevant to the green and digital transitions, including strategic net- zero technologies. This structural instrument will build on experience of coordinated multi-country projects under the IPCEIs and seek to enhance all Member States’ access to such projects, thereby safeguarding cohesion and the Single Market against risks caused by unequal availability of State Aids. seek to safeguard cohesion and the Single Market against risks caused by unequal availability of State Aids. The European Sovereignty Fund should be based on additional funding under the mid-term review of the EU Multiannual Financial Framework. In addition, the Commission should explore the development of a new bond issuance program at EU level. The European Sovereignty Fund shall offer a toolbox of financial instruments (loans, guarantees, equity, etc) to support capital and operational expenditures of clean technology manufacturing in the EU in order to overcome barriers to production scale-up.
Amendment 339 #
2023/0081(COD)
Proposal for a regulation
Recital 48
Recital 48
(48) To overcome the limitations of the current fragmented public and private investments efforts, facilitate integration and return on investment, the Commission, and Member States should better coordinate and create synergies between the existing funding programmes at Union and national level as well as ensure better coordination and collaboration with industry and key private sector stakeholders. The Net-Zero Europe Platform has a key role to play to build a comprehensive view of available and relevant funding opportunities and to discuss the individual financing needs of net-zero strategic projects.
Amendment 340 #
2023/0081(COD)
Proposal for a regulation
Recital 48 a (new)
Recital 48 a (new)
(48a) To provide long-term financing to the Green Industrial Plan and support the achievement of the goals and objectives set in this Act, the Commission should explore the possibility to set up a large climate investment plan at EU level with a broadened scope. Building on this act, the future climate investment plan should support on the implementation of the European Green Deal and cover other areas and sectors such as buildings insulation, charging infrastructure, electricity grids and support to demand- side measures and households.
Amendment 345 #
2023/0081(COD)
Proposal for a regulation
Recital 49
Recital 49
(49) In order for net-zero technology manufacturing projects to be deployed or expanded as quickly as possible to ensure the Union’s security of supply for net-zero technologies, it is important to create planning and investment certainty by keeping the administrative burden on project promoters to a minimum. For that reason, permit-granting processes of the Member States for net zero technology manufacturing projects should be streamlined, whilst at the same time ensuring that such projects are safe, secure, environmentally performant, and comply with environmental, social and safety requirements. Union environmental legislation sets common conditions for the process and content of national permit- granting processes, thereby ensuring a high level of environmental protection. Being granted the status of Net-Zero Strategic Project should be without prejudice to any applicable permitting conditions for the relevant projects, including those set out in Directive 2011/92/EU of the European Parliament and of the Council58 , Council Directive 92/43/EEC59 , Directive 2000/60/EC of the European Parliament and of the Council60 , Directive 2004/35/EC of the European Parliament and of the Council61 , and Directive (EU) 2010/75 of the European Parliament and of the Council62 . _________________ 58 Directive 2011/92/EU of the European Parliament and of the Council of 13 December 2011 on the assessment of the effects of certain public and private projects on the environment (OJ L 26, 28.1.2012, p. 1). 59 Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7). 60 Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (OJ L 327, 22.12.2000, p. 1). 61 Directive 2004/35/CE of the European Parliament and of the Council of 21 April 2004 on environmental liability with regard to the prevention and remedying of environmental damage (OJ L 143, 30.4.2004, p. 56). 62 Directive 2010/75/EU of the European Parliament and of the Council of 24 November 2010 on industrial emissions (integrated pollution prevention and control) (recast) (OJ L 334, 17.12.2010, p. 17).
Amendment 348 #
2023/0081(COD)
Proposal for a regulation
Recital 50
Recital 50
(50) At the same time, the unpredictability, complexity and at times, excessive length of national permit- granting processes undermines the investment security needed for the effective development of net-zero technologies manufacturing projects. Therefore, in order to ensure and speed up their effective implementation, Member States should apply streamlined and predictable permitting procedures. In addition, Net-Zero Strategic Projects should be given priority status at national level to ensure rapid administrative treatment and urgent treatment in all judicial and dispute resolution procedures relating to them, without preventing competent authorities to streamline permitting for other net-zero technologies manufacturing projects that are not Net- Zero Strategic Projects or more generally. In order to ensure that net-zero manufacturing projects and Net-Zero Projects can be treated with priority, Member States shall ensure that the competent authorities are adequately equipped and staffed.
Amendment 356 #
2023/0081(COD)
Proposal for a regulation
Recital 51
Recital 51
(51) Given their role in ensuring the Union’s security of supply for net-zero technologies, and their contribution to the Union’s open strategic autonomy and the green and digital transition, responsible permitting authorities should consider Net- Zero Strategic Projects to be in the public interest. Based on its case-by-case assessment, a responsible permitting authority may conclude that the public interest served by the project overrides the public interests related to nature and environmental protection and that consequently the project may be authorised, provided that all relevant conditions set out in Directive 2000/60/EC, Directive 92/43/EEC and Directive 2009/147/EC63 are met. _________________ 63 Directive 2009/147/EC of the European Parliament and of the Council of 30 November 2009 on the conservation of wild birds (OJ L 20, 26.1.2010, p. 7–25).
Amendment 366 #
2023/0081(COD)
Proposal for a regulation
Recital 53
Recital 53
(53) In order to ensure clarity about the permitting status of Net-Zero Strategic Projects and to limit the effectiveness of potential abusive litigation, while not undermining effective judicial review, Member States should ensure that any dispute concerning permit granting process is resolved in a timely manner. To that end, national competent authorities should ensure that applicants and project promoters have access to a simple dispute settlement procedure and that Net-Zero Strategic Projects are granted urgent treatment in all judicial and dispute resolution procedures relating to them while ensuring respect for the rights of defence.
Amendment 371 #
2023/0081(COD)
Proposal for a regulation
Recital 55
Recital 55
(55) Net-zero technology manufacturing projects undergo lengthy and complex permitting procedures of 2-7 years, depending on the Member State, technology and value chain segment. Considering the size of required investments – in particular for gigafactory- size projects which are needed to reach the expected economies of scale – inadequate permitting creates an additional and often detrimental barrier to increase net-zero technology manufacturing capacity in the Union. In order to provide project promoters and other investors with the security and clarity needed to increase development of net-zero technologies manufacturing projects, Member States should ensure that the permit-granting process related to such projects does not exceed pre-set time limits. For Net Zero Strategic Projects the length of the permit- granting process should not exceed twelve months for facilities with a yearly production output of more than 1 GW, and 9 months for those with a yearly production output of less than 1 GW. For all other net-zero technology manufacturing projects, the length of the permit-granting process should not exceed eighteen months for facilities with a yearly production output of more than 1 GW, and twelve months for those with a yearly production output of less than 1 GW. For net-zero technologies for which the GW metric is not relevant, such as grids and carbon capture and storage (CCS) or carbon capture and usage (CCU) technologies, the upper limits of the aforementioned deadlines should apply. For the expansion of existing production lines, each of the aforementioned time limits should be halved.
Amendment 376 #
2023/0081(COD)
(56) In addition, given the importance of Net Zero Strategic Projects for the Union’s energy supply certain administrative restrictions should be partly lifted or simplified to speed up their implementation.
Amendment 378 #
2023/0081(COD)
Proposal for a regulation
Recital 58 a (new)
Recital 58 a (new)
Amendment 384 #
2023/0081(COD)
Proposal for a regulation
Recital 62 a (new)
Recital 62 a (new)
(62a) Member States may designate Net- Zero Industry Valleys as areas that are particularly suitable to develop net-zero manufacturing projects and projects, in order to further accelerate permitting procedures and allocate financial support. When designating Net-Zero Industry Valleys, Member States shall respect the 'Do No Significant Harm' principle and should not establish valleys in designated Natura 2000 areas or areas protected by the Nature Restauration Regulation. Member States can designate Net-Zero Industry Valleys specific for one or more types of net-zero technologies and should indicate the type or types of projects that are suitable for each Net-Zero Industry Valley. When allowing companies to set up projects in Net-Zero Industry Valleys, Member States shall assess the compliance of these companies with the highest social standards, including wages, trade union promotion and education programmes. Member States and the Commission should furthermore ensure financial support including through the European Social Fund, Just Transition Fund, European Regional Development Funds and Single Market Programme.
Amendment 389 #
2023/0081(COD)
Proposal for a regulation
Recital 64
Recital 64
(64) The scaling up of European net- zero technology industries requires significant additional skilled workers which implies important investment needs in re-skilling and upskilling, including in the field of vocational education and training. The creation of quality jobs should cover a wide range of sectors including both skilled and unskilled workers and as such contribute to a qualification of the entire workforce not leaving anyone behind. This should contribute to the creation of quality jobs in line with the targets for employment and training of the European Pillar of Social Rights. The energy transition will require a significant increase in the number of skilled workers in a range of sectors, including renewable energy and energy storage, and has a great potential for quality job creation. The skill needs for the fuel cell hydrogen sub-sector in manufacturing alone are estimated at 180.000 trained workers, technicians and engineers by the year 2030, according to the Commission’s European Strategic Energy Technology Plan65 . In the photo- voltaic solar energy sector, up to 66.000 jobs would be needed in manufacturing alone. The European network of employment services (EURES) is providing information, advice and recruitment or placement for the benefit of workers and employers, including across internal market borders. _________________ 65 European Commission, Directorate- General for Research and Innovation, Joint Research Centre, The strategic energy technology (SET) plan, Publications Office, 2019, https://data.europa.eu/doi/10.2777/04888.
Amendment 393 #
2023/0081(COD)
Proposal for a regulation
Recital 65
Recital 65
(65) Since strengthening the manufacturing capacity of key net-zero technologies in the Union will not be possible without a sizeable skilled workforce, it is necessary to introduce measures to boost the activation of more people to the labour market, notably women and young people not in employment, education or training (NEETs), including via skills first approaches as a complement to qualifications-based recruitment. In addition, in line with the objectives of the Council Recommendation on ensuring a fair transition towards climate-neutrality, specific support for job-to-job transition for workers in redundant and declining sectors are important. This means investing in skills and in quality job creation required for net-zero technologies in the Union. Building on and fully taking into account existing initiatives such as the EU Pact for Skills, EU level activities on skills intelligence and forecasting, such as by the European Centre for the Development of Vocational Training (Cedefop) and the European Labour Authority, and the Blueprints for sectoral cooperation on skills, the objective is to mobilise all actors: Member States authorities, including at regional and local levels, education and training providers, social partners and industry, in particular SMEs, to identify skills needs, develop education and training programmes and deploy these at large scale in a fast and operational manner. Net-zero strategic projects have a key role to play in this regard. Member States and the Commission may ensure financial support including by leveraging the possibilities of the Union budget through instruments such as the European Social Fund Plus, Just Transition Fund, European Regional Development Funds, the Recovery and Resilience Facility, the Modernisation Fund, REPowerEU and the Single Market Programme.
Amendment 399 #
2023/0081(COD)
Proposal for a regulation
Recital 69
Recital 69
(69) At Union level, a Net-Zero Europe Platform, should be established, composed of the Member States and chaired by the Commission. The Net-Zero Europe Platform may advise and assist the Commission and Member States on specific questions and provide a reference body, in which the Commission and Member States coordinate their action and facilitate the exchange of information on issues relating to this Regulation. The Net- Zero Europe Platform should further perform the tasks outlined in the different Articles of this Regulation, notably in relation to permitting, including one-stop shops, Net-Zero Strategic Projects, coordination of financing, access to markets and skills as well as regulatory sandboxes for innovative net-zero technologies regulatory sandboxand other innovative technologies. Where necessary, the Platform may establish standing or temporary subgroups and invite third parties, such as experts or representatives from net-zero industries.
Amendment 413 #
2023/0081(COD)
Proposal for a regulation
Article 1 – paragraph 1
Article 1 – paragraph 1
1. 1. This Regulation establishes the framework of measures for innovating and scaling up the manufacturing capacity of net-zero technologies and promoting their use in their upstream and downstream value chains, as well as the roll-out of existing and new applications and infrastructures in the Union to support the Union’s 2030 target of reducing net greenhouse gas emissions by at least 55 % relative to 1990 levels and the Union’s 2050 climate neutrality target, as defined by Regulation (EU) 2021/1119, and to strengthen the international competitiveness of those technologies and the relevant value chains and to ensure the Union’s access to a secure and sustainable supply of net-zero technologies, needed to safeguard the resilience of the Union’s energy system and to contribute to the creation of quality jobs.
Amendment 426 #
2023/0081(COD)
Proposal for a regulation
Article 1 – paragraph 2 – point a
Article 1 – paragraph 2 – point a
a) that by 2030, manufacturing capacity in the Union of the strategic net- zero technologies listed in the AnnexArticle 3 of this Regulation and their components as well as machinery required for their manufacture and entire supply chain approaches or reaches a benchmark of at least 40% of the Union’s annual deployment needs for the corresponding technologies necessary to achieve the Union’s 2030 climate and energy targets;
Amendment 447 #
2023/0081(COD)
Proposal for a regulation
Article 1 – paragraph 2 – point b a (new)
Article 1 – paragraph 2 – point b a (new)
Amendment 451 #
2023/0081(COD)
Proposal for a regulation
Article 1 – paragraph 2 – point b b (new)
Article 1 – paragraph 2 – point b b (new)
bb) The creation of quality jobs.
Amendment 452 #
2023/0081(COD)
Proposal for a regulation
Article 1 – paragraph 2 – point b c (new)
Article 1 – paragraph 2 – point b c (new)
bc) international competitiveness of the range of of net-zero technologies and related value chains and activities contributing to them;
Amendment 454 #
2023/0081(COD)
Proposal for a regulation
Article 1 – paragraph 3
Article 1 – paragraph 3
3. Where, based on the report referred to in Article 35, the Commission concludes that the Union is likely not to achieve the objectives set out in paragraph 1, it shall assess the feasibility and proportionality of proposing measures or exercising its powers at Union level in order to ensure the achievement of those objectives. In particular, the Commission shall assess the possibility of establishing more granular targets for key technologies and components in order to ensure the achievement of those objectives, including by means of a Delegated Act.
Amendment 458 #
2023/0081(COD)
Proposal for a regulation
Article 1 – paragraph 3 a (new)
Article 1 – paragraph 3 a (new)
3a. Where, based on the report referred to in Article 35, the Commission concludes that the Union is likely not to achieve the benchmarks set out in paragraph 1, the Net Zero Europe Platform shall propose recommendations to the Commission with the aim of ensuring the achievement of the objectives.
Amendment 464 #
2023/0081(COD)
Proposal for a regulation
Article 2 – paragraph 1
Article 2 – paragraph 1
This Regulation applies to net-zero technologies, along their supply chains, going from processed materials, and components to net zero technologies except for Articles 26 and 27 of this Regulation, which apply to innovative net- zero technologies. and other innovative technologies with potential to enable the transition to a climate neutral, clean economy and reduce strategic dependencies. Within six months after the adoption of this regulation, upon consultation of relevant stakeholders, the European Commission shall adopt an implementing act identifying key components for the manufacture of net zero technologies Raw materials processed materials or components falling under the scope of Regulation (EU) …/… [add footnote with publication references of the Critical Raw Materials Regulation] shall be excluded from the scope of this Regulation.
Amendment 481 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point a
Article 3 – paragraph 1 – point a
(a) ‘net-zero technologies’ means renewable energy technologies66 ; such as wind, solar (solar thermal and solar photovoltaic) and geothermal energy; electricity and heat storage technologies; heat pumps; grid technologies; renewable fuels of non-biological origin technologies; sustainable alternative fuels technologies67 ; electrolysers and fuel cell; biogas and biomethane technologies; electrolysers and fuel cells, hydrogen refuelling stations, filling centres and liquefiers; advanced technologies to produce energy from nuclear processes with minimal waste from the fuel cycle, small modular reactors, and related best-in- class fuels; carbon capture, utilisation, and storage technologies; and energy-system related energy efficiency technologies and circular economy technologies including recycling technologies with associated CO2 transport infrastructure and grid technologies . They refer to the final products, specific components and specific machinery primarily used for the production of those products along the entire value chain. They shall have reached a technology readiness level of at least 8. _________________ 66 ‘renewable energy' means ‘renewable energy’ as defined in DirectivThe technologies where the (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources 67 ‘sustainable alternative fuels’ means fuels covered by the Proposal for a Regulation of the European Parliament and of the Council on ensuring a level playing field for sustainable air transport, COM/2021/561 final and by the Proposal for a Regulation of the European Parliament and Council on the use of renewable and low-carbon fuels in maritime transport COM/2021/562 final has a clear competitive advantage and could support the full value supply chain independently should be prioritised.
Amendment 520 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point b
Article 3 – paragraph 1 – point b
(b) ‘component’ means a small part of a net-zero technology that is manufactured and traded by a company starting from processed materials; or a direct industrial upstream process that belongs to the value chain of the net zero technology.
Amendment 530 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point c
Article 3 – paragraph 1 – point c
(c) ‘innovative net-zero technologies’ means technologies which satisfy the definition of ‘net-zero technologies’, except that they have not reached a technology readiness level of at least 8, and that comprise genuine innovation which helps achieve the objectives of this Regulation through improved energy or resource efficiency, sustainability, circularity or reduced carbon impact, and which are not currently available on the market and are advanced enough to be tested in a controlled environment.
Amendment 535 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point c a (new)
Article 3 – paragraph 1 – point c a (new)
(ca) 'other innovative technologies’ means technologies with potential to enable the transition to a climate neutral, clean economy and reduce strategic dependencies, which comprise genuine innovation not currently available on the European market and which are advanced enough to be tested in a controlled environment.
Amendment 550 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point d
Article 3 – paragraph 1 – point d
(d) ‘net-zero technology manufacturing and deployment project’ means a planned industrial facility or extension or repurposing of an existing facility manufacturing net-zero technologies; or value chains making use of the net zero technologies
Amendment 555 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point d a (new)
Article 3 – paragraph 1 – point d a (new)
(da) ‘net-zero technology end-use project’ means a planned facility or extension or repurposing of an existing facility utilising one or more net-zero technologies to supply more than 60% of the energy needs of the an industrial, SME, district or, where relevant, a domestic user;
Amendment 560 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point e
Article 3 – paragraph 1 – point e
(e) ‘net-zero strategic project’ means a net-zero technology manufacturing project or a net- zero technology end-use project located in the Union that complies with the criteria set out in Article 10;
Amendment 563 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point f
Article 3 – paragraph 1 – point f
(f) ‘permit granting process’ means a process covering all relevant administrative permits to plan, build, expand and operate net-zero technology manufacturing projects, net-zero technology end-use projects, or other stages of the downstream value chain related to the net-zero technology uptake, including building, chemical and grid connection permits and environmental assessments and authorisations where these are required, and encompassing all administrative applications and procedures from the acknowledgment of the validity of the application toreceipt of the project application to the national competent authority until the notification of the comprehensive decision on the outcome of the procedure by the responsible national competent authority; or the relevant grid operator;;
Amendment 569 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point h
Article 3 – paragraph 1 – point h
(h) ‘project promoter’ means any undertaking or consortium of undertakings developing a net-zero technology manufacturing project or a net-zero strategic project;
Amendment 573 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point i
Article 3 – paragraph 1 – point i
(i) ‘net-zero regulatory sandbox’ means a scheme that enables undertakings to test innovative net-zero technologies and other innovative technologies in a controlled real-world environment, under a specific plan, developed and monitored by a competent authority.
Amendment 582 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point q
Article 3 – paragraph 1 – point q
(q) ‘CO2 injection capacity’ means the annual amount of CO2 that can be injected in an operational geological storage site, including saline aquifers, permitted under Directive 2009/31/EC, provided with the means of capturing and transporting CO2 to the site, and with the purpose to reduce emissions or increase carbon removals, in particular from large scale industrial installations and which is measured in tonnes per annum;
Amendment 592 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point s a (new)
Article 3 – paragraph 1 – point s a (new)
(sa) 'quality jobs' means a work providing good wages, ensuring work security via standard employment contract and access to social protection, giving access to good quality lifelong learning opportunities, securing good working conditions in safe and healthy workplaces, including a reasonable working time with good work-life balance, while ensuring trade union representation and bargaining rights.
Amendment 596 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point s b (new)
Article 3 – paragraph 1 – point s b (new)
(sb) 'hydrogen compressors' means a technology for compressed hydrogen transport via pipelines as well as for hydrogen liquefaction facilities
Amendment 597 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point s c (new)
Article 3 – paragraph 1 – point s c (new)
(sc) New ‘net-zero technology integration project’ means a project building a new industrial facility or a project making changes to an existing industrial facility, that requires the retrofitting of existing production units or/and the integration of new process technologies to use, or increase the use of, net-zero technology final products, which leads to a reduction or avoidance of greenhouse gas emissions from the industrial facility;
Amendment 598 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point s d (new)
Article 3 – paragraph 1 – point s d (new)
(sd) “value chain” means activities related to the production of goods or the provision of services by a company, including the development of the product or the service and the use and disposal of the product as well as the related activities of upstream and downstream established business relationships of the company.
Amendment 599 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 a (new)
Article 3 – paragraph 1 a (new)
1a. ‘‘renewable fuels of non-biological origin technologies” (RFNBO) means the technological equipment central to the deployment of RFNBOs across the value chain, including hydrogen compressors, hydrogen refuelling stations and hydrogen storage tanks;
Amendment 600 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 b (new)
Article 3 – paragraph 1 b (new)
1b. The Commission is empowered to adopt delegated acts in accordance with Article 33 to amend this article in order to adapt the elements and evidence to be taken into account when assessing the definitions set out in the definition of net- zero technologies to technical and scientific progress or to take into account changes to the Union legislation, or the adoption of additional Union legislation or international instruments relevant for the fulfilment of this provision.
Amendment 601 #
2023/0081(COD)
Proposal for a regulation
Article 3 – paragraph 1 c (new)
Article 3 – paragraph 1 c (new)
1c. 'Net-zero enabling technologies means the following list of technologies: 1. Solar photovoltaic and solar thermal technologies 2. Onshore wind and offshore renewable technologies 3. Battery/storage technologies 4. Heat pumps and geothermal energy technologies 5. Electrolysers and fuel cells 6. Suitable alternative fuels biogas/biomethane technologies 7. Carbon capture utilisation and storage (CCUS) technologies 8. Grid technologies The Commission is empowered to adopt delegated acts in accordance with Article 33 to amend this list in order to take into account technical and scientific progress, the competitiveness of the European businesses at global level or to take into account changes to the Union legislation, or the adoption of additional Union legislation or international instruments relevant for the fulfilment of this provision.
Amendment 602 #
2023/0081(COD)
Proposal for a regulation
Article 4 – paragraph 1
Article 4 – paragraph 1
1. By …[3 months after the date of entry into force of this Regulation], Member States shall designate one national competent authority or one authority per competent region which shall be responsible for facilitating and coordinating the permit-granting process for net-zero technology manufacturing projects, and relevant net-zero technology end-use projects, and integration projects including for net-zero strategic projects, and to provide advice on reducing administrative burden in line with Article 5.
Amendment 613 #
2023/0081(COD)
Proposal for a regulation
Article 4 – paragraph 2
Article 4 – paragraph 2
2. The national or regional competent authority referred to in paragraph 1 shall be the sole point of contact for the project promoter in the permit-granting process leading to a comprehensive decision for a given project and shall coordinate the submission of all relevant documents and information. The European Commission and the InvestEU Advisory Hub shall provide technical and financial support to the national competent authorities and Member States to carry out the permit- granting process.
Amendment 633 #
2023/0081(COD)
Proposal for a regulation
Article 4 – paragraph 5
Article 4 – paragraph 5
5. The national or regional competent authority shall take into consideration any valid studies conducted, and permits or authorisations issued, for a given project before the project entered the permit- granting process in accordance with this Article and shall not require duplicate studies and permits or authorisations, unless otherwise required under Union law.
Amendment 641 #
2023/0081(COD)
Proposal for a regulation
Article 4 – paragraph 6
Article 4 – paragraph 6
6. The national or regional competent authority shall ensure that applicants have easy access to information on and simple procedures for the settlement of disputes concerning the permit-granting process and the issuance of permits to construct or expand projects, including, where applicable, alternative dispute resolution mechanisms.
Amendment 654 #
2023/0081(COD)
Proposal for a regulation
Article 4 – paragraph 8 a (new)
Article 4 – paragraph 8 a (new)
Amendment 655 #
2023/0081(COD)
Proposal for a regulation
Article 4 – paragraph 8 b (new)
Article 4 – paragraph 8 b (new)
8b. The European Commission and the InvestEU Advisory Hub shall provide technical and financial support to the national competent authorities and Member States to carry out the permit- granting process.
Amendment 656 #
2023/0081(COD)
Proposal for a regulation
Article 4 – paragraph 8 c (new)
Article 4 – paragraph 8 c (new)
8c. Member States shall consider increasing direct support to the national competent authority under national Recovery and Resilience Plans.
Amendment 657 #
2023/0081(COD)
Proposal for a regulation
Article 4 – paragraph 8 d (new)
Article 4 – paragraph 8 d (new)
8d. The national competent authority shall specify and make available the detailed requirements and extent of information requested of a project developer before the permit-granting process commences. It shall also specify the maximum time required to come to a final decision.
Amendment 663 #
2023/0081(COD)
Proposal for a regulation
Article 5 – paragraph 1 – introductory part
Article 5 – paragraph 1 – introductory part
Member States shall provide the following information on administrative processes relevant to net-zero technology manufacturing projects, including net zero strategic projects, online and in a centralised and easily accessible manner:
Amendment 675 #
2023/0081(COD)
Proposal for a regulation
Article 6 – paragraph 1 – introductory part
Article 6 – paragraph 1 – introductory part
1. The permit-granting process for net-zero technology manufacturing projects shall not exceed any of the following time limits:15 months;
Amendment 681 #
2023/0081(COD)
Proposal for a regulation
Article 6 – paragraph 1 – point a
Article 6 – paragraph 1 – point a
Amendment 689 #
2023/0081(COD)
Proposal for a regulation
Article 6 – paragraph 1 – point b
Article 6 – paragraph 1 – point b
Amendment 697 #
2023/0081(COD)
Proposal for a regulation
Article 6 – paragraph 2
Article 6 – paragraph 2
Amendment 722 #
2023/0081(COD)
Proposal for a regulation
Article 6 – paragraph 9 a (new)
Article 6 – paragraph 9 a (new)
9a. The duration of the permit- granting process shall not include the time for the administrative stages necessary for significant upgrades and expansions of the grid required to ensuring grid stability, grid reliability, and grid safety.
Amendment 732 #
2023/0081(COD)
Proposal for a regulation
Article 7 – paragraph 4
Article 7 – paragraph 4
4. The timeframes for consulting the public concerned on the environmental report referred to in Article 5(1) of Directive 2011/92/EU shall not be longer than 45 days. In cases falling under the second sub-paragraph of Article 6(4), this period shall be extended to 9 a project is recognised as net- zero project in the meaning of Art. 3(1) and Art. 11, the timeframes for consulting the public concerned on the environmental report referred to in Article 5(1) of Directive 2011/92/EU shall not be longer than 30 days.
Amendment 736 #
2023/0081(COD)
Proposal for a regulation
Article 7 – paragraph 4 a (new)
Article 7 – paragraph 4 a (new)
4a. The Member States shall ensure that their national competent authorities and other authorities pursuant to Article 6(1) of Directive 2011/92/EU are adequately equipped to fulfil its obligations under this Article.
Amendment 740 #
2023/0081(COD)
Proposal for a regulation
Article 8 – paragraph 1
Article 8 – paragraph 1
1. When preparing plans, including zoning, spatial plans and land use plans, national, regional and local authorities shall, where appropriate, include in those plans provisions for the development of net- zero technology manufacturing projects, including net-zero strategic projectsprojects and all the necessary infrastructure. Priority shall be given to artificial and built surfaces, with access to existing infrastructure, such as electricity grids and district heating networks, industrial sites, brownfield sites, and, where appropriate, greenfield sites not usable for agriculture and forestry.
Amendment 757 #
2023/0081(COD)
Proposal for a regulation
Article 8 – paragraph 2
Article 8 – paragraph 2
2. Where plans include provisions for the development of net-zero technology manufacturing projects, including net-zero strategic projects, are subject to an assessment pursuant to Directive 2001/42/EC and pursuant to Article 6 of Directive 92/43/EEC, those assessments shall be combined. Where relevant, that combined assessment shall also address the impact on potentially affected water bodies and verify whether the plan potentially prevent a water body from achieving good status or good potential or cause deterioration of status or of potential referred to in Article 4 of Directive 2000/60/EC or would potentially hamper that a water body achieves good status or good potential. Where relevant Member States are required to assess the impacts of existing and future activities on the marine environment, including land-sea interactions, as referred to in Article 4 of Directive 2014/89/EU, these impacts shall also be covered by the combined assessment.
Amendment 763 #
2023/0081(COD)
Proposal for a regulation
Article 9 a (new)
Article 9 a (new)
Amendment 766 #
2023/0081(COD)
Proposal for a regulation
Article 9 b (new)
Article 9 b (new)
Amendment 770 #
2023/0081(COD)
Proposal for a regulation
Article 10 – title
Article 10 – title
10 Selection criteriaCriteria for recognition of Net- Zero Projects
Amendment 772 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 1 – introductory part
Article 10 – paragraph 1 – introductory part
1. Member States shall recognise as net-zero strategic projects net-zero technology manufacturing projects corresponding to a technology listed in the Annex on Assessment of the recognition criteria for Strategic Projects, and located in the Union that contributes to the realisation of the objectives set out in Article 1 of this Regulation and meet at least one of, fulfilling the criteria listed in Annex on Assessment of the recognition criteria for Strategic Projects , of this Regulation under the condition that the project promoter complies with applicable obligations in the fields of social and labour law established by international, EU or national law and his obligations under Articles 4, 5, 6, 7, 8 and 15 of Directive 2022/0051(COD) and Article 19a of Directive (EU) 2022/2464, and meet the following criteria:
Amendment 785 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 1 – point b – point i
Article 10 – paragraph 1 – point b – point i
(i) it adds significant manufacturing capacity in the Union for net-zero technologies or related components along their supply chain and fosters the ability to compete in increasingly global markets, both at home and abroad, and to build competitive advantage for the EU in key sectors;
Amendment 790 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 1 – point b – point ii
Article 10 – paragraph 1 – point b – point ii
(ii) it manufactures technologies with improved sustainability and performance, taking utmost account of cost-efficient energy efficiency technologies in line with the “energy efficiency first principle”;;
Amendment 793 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 1 – point b – point iii
Article 10 – paragraph 1 – point b – point iii
(iii) it puts into place measures to attract, upskill or reskill a workforce required for net-zero technologies, including through apprenticeships, in close cooperation withtraineeships, continuing or post graduate academic education in close cooperation with regional and local authorities and social partners;
Amendment 797 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 1 – point b – point iii a (new)
Article 10 – paragraph 1 – point b – point iii a (new)
(iiia) it is implemented sustainably, in particular as regards the monitoring, prevention and minimisation of environmental impacts, the use of socially responsible practices including respect of human and labour rights, and meaningful engagement with local communities and the use of transparent business practices with adequate compliance policies to prevent and minimise risks of adverse impacts on the proper functioning of public administration, including corruption and bribery;
Amendment 801 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 1 – point b – point iv
Article 10 – paragraph 1 – point b – point iv
(iv) it adopts comprehensive low- carbon , sustainable, resource-efficient, and circular manufacturing practices, including waste heat recovery.
Amendment 809 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 1 – point b – point iv a (new)
Article 10 – paragraph 1 – point b – point iv a (new)
(iva) it contributes to increasing the competitiveness of SMEs
Amendment 812 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 1 – point b – point iv b (new)
Article 10 – paragraph 1 – point b – point iv b (new)
(ivb) it is implemented sustainably, in particular as regards the monitoring, prevention and minimisation of environmental impacts, the use of socially responsible practices including respect of human and labour rights, and meaningful engagement with local communities and the use of transparent business practices with adequate compliance policies to prevent and minimise risks of adverse impacts on the proper functioning of public administration, including corruption and bribery
Amendment 826 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 2 – introductory part
Article 10 – paragraph 2 – introductory part
2. Member States shall recognise as net-zero strategic projectsprojects CO2 capture projects, and CO2 infrastructure projects necessary for the transport of captured CO2 to CO2 storage sites, and CO2 storage projects that meet the following cumulative criteria:
Amendment 830 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 2 – point a
Article 10 – paragraph 2 – point a
(a) the CO2 storage site is located in the territory of the Union, its exclusive economic zones or on its continental shelf within the meaning of the United Nations Convention on the Law of the Sea (UNCLOS); and the CO2 storage project contributes to reaching the objective set out in Article 18;
Amendment 835 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 2 – point b
Article 10 – paragraph 2 – point b
(b) the CO2 storage project contributes to reaching the objective set out in Article 18and infrastructure project has applied for a permit for the safe and permanent geological storage of CO2 in accordance with Directive 2009/31/EC;
Amendment 839 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 2 – point c
Article 10 – paragraph 2 – point c
(c) the CO2 storagcapture project has applied for a permit fand the CO2 infrastructure projects necessary to transport the safe and permanent geological storage of CO2 in accordance with Directive 2009/31/ECcaptured CO2 to CO2 storage sites meet the conditions set out in Article 18 (6)(a).
Amendment 844 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 2 – point c a (new)
Article 10 – paragraph 2 – point c a (new)
(ca) for CO2 carbon capture and transport projects, the projects aims to capture, transport and store the CO2 in a CO2 storage project identified in points (a), (b) and (c)
Amendment 850 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 3
Article 10 – paragraph 3
3. Net-zero technology manufacturing projects corresponding to a technology listed in the AnnexArticle 3 of this Regulation located in ‘less developed and transition regions’ and Just Transition Fund Territories and eligible for funding under cohesion policy rules, shall be recognised by Member States as net- zero strategic projects under Article 11(3) upon request of the project promoter without the project promoter having to submit a formal application under Article 11(2).
Amendment 855 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 4
Article 10 – paragraph 4
4. A net-zero technology manufacturing project located in the Union that contributes to the realisation of the objectives set out in Article 1(1) and that either benefits from the ETS Innovation Fund, or is part of Important Projects of Common European Interest, European Hydrogen Valleys, or of the Hydrogen Bank, when the funds support investment in manufacturing capacities corresponding to a technology listed in the AnnexArticle 3 of this Regulation , shall be recognised by Member States as net- zero strategic project under Article 11(3) upon request of the project promoter without the project promoter having to submit a formal application under Article 11(2).
Amendment 857 #
2023/0081(COD)
Proposal for a regulation
Article 10 – paragraph 4 a (new)
Article 10 – paragraph 4 a (new)
4a. The fulfilment of the recognition criteria set out in paragraph 1 shall be assessed by the Commission in accordance with the elements and evidence set out in Annex on Assessment of the recognition criteria for Projects. The Commission is empowered to adopt delegated acts in accordance with Article 33 to amend the definition of net-zero and strategic net-zero technologies as set in Art. 3 in order to adapt the elements and evidence to be taken into account when assessing the fulfilment of the recognition criteria set out in paragraph 1 to technical and scientific progress or to take into account changes to the Union legislation, or the adoption of additional Union legislation or international instruments relevant for the fulfilment of this provision.
Amendment 860 #
2023/0081(COD)
4b. The recognition of a project as a Strategic shall not affect the requirements applicable to the relevant project or project promoter under international, Union or national law.
Amendment 865 #
2023/0081(COD)
Proposal for a regulation
Article 11 – paragraph 1
Article 11 – paragraph 1
1. Applications for recognition of net- zero technology projects as net-zero strategic projects shall be submitted by the project promoter to the relevant Member State.
Amendment 867 #
2023/0081(COD)
Proposal for a regulation
Article 11 – paragraph 2 – point b
Article 11 – paragraph 2 – point b
(b) a business plan evaluating the financial viability of the project consistent with the objective of creating quality jobs. This business plan shall contain an agreement between the company and workers’ representatives, in accordance with national law and practice, to provide adequate re-skilling for the employees concerned. The wage level agreed upon in this business plan should reflect the prevailing pay level in the industry.
Amendment 881 #
2023/0081(COD)
Proposal for a regulation
Article 11 – paragraph 6
Article 11 – paragraph 6
6. Where the Commission or a Member State finds that a net-zero strategic project has undergone substantial changes or that it no longer fulfils the criteria set out in Article 10(1) or 10(3), or where its recognition was based on an application containing incorrect information, it shall inform the project promoter concerned. After hearing the project promoter, the Member State may repeal the decision granting a project the status of net-zero strategic project.
Amendment 883 #
2023/0081(COD)
Proposal for a regulation
Article 11 – paragraph 7
Article 11 – paragraph 7
7. Projects which are no longer recognised as net-zero strategic project shall lose all rights connected to that status under this Regulation.
Amendment 885 #
2023/0081(COD)
Proposal for a regulation
Article 11 – paragraph 8
Article 11 – paragraph 8
8. The Commission shall set up and maintain an openly available registry of net-zero strategic projects.
Amendment 888 #
2023/0081(COD)
Proposal for a regulation
Article 12 – title
Article 12 – title
Priority status of net-zero strategic projects
Amendment 891 #
2023/0081(COD)
Proposal for a regulation
Article 12 – paragraph 1
Article 12 – paragraph 1
1. Project promoters and all authorities that, under national law, are competent to issue various permits and authorisations related to the planning, design and construction of immovable assets, including energy infrastructure, shall ensure that for net-zero strategic projects those processes are treated in the most rapid way possible in accordance with Union and national law.
Amendment 894 #
2023/0081(COD)
Proposal for a regulation
Article 12 – paragraph 2
Article 12 – paragraph 2
2. Without prejudice to obligations provided for in Union law, Member States shall grant net-zero strategic projects the status of the highest national significance possible, where such a status exists in national law, and be treated accordingly in the permit- granting processes including those relating to environmental assessments and if national law so provides, to spatial planning.
Amendment 898 #
2023/0081(COD)
3. Net-zero strategic projects shall be considered to contribute to the security of supply of strategic net-zero technologies in the Union and therefore to be in the public interest. With regard to the environmental impacts addressed in Articles 6(4) and 16(1)I of Directive 92/43/EEC, Article 4(7) of Directive 2000/60/EC and Article 9(1)(a) of Directive 2009/147/EC, net-zero strategic projects in the Union shall be considered as being of public interest and may be considered as having an overriding public interest provided that all the conditions set out in those Directives are fulfilled.
Amendment 901 #
2023/0081(COD)
Proposal for a regulation
Article 12 – paragraph 4
Article 12 – paragraph 4
4. All dispute resolution procedures, litigation, appeals and judicial remedies related to net-zero strategic projects in front of any national courts, tribunals, panels, including mediation or arbitration, where they exist in national law, shall be treated as urgent, if and to the extent to which national law provides for such urgency procedures and provided that the normally applicable rights of defence of individuals or of local communities would be respected Project promoters of net-zero strategic projects shall participate in such urgency procedure, where applicable.
Amendment 903 #
2023/0081(COD)
Proposal for a regulation
Article 12 – paragraph 4 a (new)
Article 12 – paragraph 4 a (new)
4a. Member States shall ensure that the relevant administrative bodies are adequately resourced and staffed to respond within the applicable time limits to future requests.
Amendment 909 #
2023/0081(COD)
Proposal for a regulation
Article 13 – title
Article 13 – title
Duration of the permit-granting process for net-zero strategic projects
Amendment 911 #
2023/0081(COD)
1. The permit-granting process for net-zero strategic projects shall not exceed any of the following time limits:
Amendment 917 #
2023/0081(COD)
Proposal for a regulation
Article 13 – paragraph 1 – point a
Article 13 – paragraph 1 – point a
(a) 9 months for the construction of net-zero strategic projects with a yearly manufacturing capacity of less than 1 GW;
Amendment 921 #
2023/0081(COD)
Proposal for a regulation
Article 13 – paragraph 1 – point b
Article 13 – paragraph 1 – point b
(b) 12 months for the construction of net-zero strategic projects, with a yearly manufacturing capacity of more than 1 GW;
Amendment 932 #
2023/0081(COD)
Proposal for a regulation
Article 13 – paragraph 4 a (new)
Article 13 – paragraph 4 a (new)
4a. The duration of the permit- granting process shall not include the time for the administrative stages necessary for significant upgrades and expansions of the grid required to ensuring grid stability, grid reliability, and grid safety.
Amendment 933 #
2023/0081(COD)
Proposal for a regulation
Article 13 a (new)
Article 13 a (new)
Amendment 939 #
2023/0081(COD)
Proposal for a regulation
Article 14 – paragraph 1
Article 14 – paragraph 1
1. The Commission and the Member States shall undertake activities to accelerate and crowd-in private investments in net-zero strategic projects. Such activities may, without prejudice to Article 107 and Article 108 of the TFEU, include providing and coordinating support to net- zero strategic projects facing difficulties in accessing finance. Member States should have access to sufficient funding to deliver the net-zero projects. Member states may use shares of their ETS revenues that they have to allocate for climate-related purposes as well as national and EU funds. Multiple sources of financing should be made fully available such as unused amounts of the Recovery and Resilience Facility, dedicated support from the EU Innovation Fund, dedicated financing schemes from the European Investment Bank. More investments form the private sector should be stimulated through dedicated state guarantees, especially when it comes to industrial investments in net-zero projects.
Amendment 947 #
2023/0081(COD)
Proposal for a regulation
Article 14 – paragraph 1 a (new)
Article 14 – paragraph 1 a (new)
1a. Member States may allocate resources and integrate measures supporting investments in strategic net- zero technologies manufacturing and industrial innovation under national Recovery and Resilience Plans, and their REPowerEU chapters, to pursue the objectives of this Regulation and to ensure that the targets set out in Article 1 are met.
Amendment 952 #
2023/0081(COD)
Proposal for a regulation
Article 14 – paragraph 2 – introductory part
Article 14 – paragraph 2 – introductory part
2. Member States may provide administrative support to net-zero strategic projectsprojects, in particular involving SMEs, to facilitate their rapid and effective implementation, including by providing:
Amendment 965 #
2023/0081(COD)
Proposal for a regulation
Article 14 – paragraph 2 a (new)
Article 14 – paragraph 2 a (new)
2a. The European Commission may mobilise the InvestEU Advisory Hub to provide technical assistance to net-zero projects in order to reinforce their technical, economic, environmental and social viability.
Amendment 967 #
2023/0081(COD)
Proposal for a regulation
Article 15 – paragraph 1
Article 15 – paragraph 1
1. The Net-Zero Europe Platform as established in Article 28 shall discuss financial needs and bottlenecks of net-zero strategicprojects, the contribution to emissions saving, the social impact, the impacts on re- and upskilling of the workforce, the use of national ETS revenues to advance strategic net zero technology projects, potential best practices, in particular to develop EU cross-border supply chains, notably based on regular exchanges and reccomendations of the Net-Zero Industry Expert Group and with the relevant European industrial alliances.
Amendment 980 #
2023/0081(COD)
Proposal for a regulation
Article 15 – paragraph 1 a (new)
Article 15 – paragraph 1 a (new)
1a. If a net zero expert group according to Art 29 (7) a is established the discussion based on Art 15 (1) the reccomendations of the Net-Zero Industry Expert Group and relevant European industrial alliances should be included.
Amendment 988 #
2023/0081(COD)
Proposal for a regulation
Article 15 – paragraph 2 – introductory part
Article 15 – paragraph 2 – introductory part
2. The Net-Zero Europe Platform shall, at the request of the net-zero strategic project promoter, discuss and advise on how the financing of its project can be completed, taking into account the funding already secured and considering at least the following elements:
Amendment 996 #
2023/0081(COD)
Proposal for a regulation
Article 15 – paragraph 2 a (new)
Article 15 – paragraph 2 a (new)
2a. The Commission shall propose to the Council and Parliament no later than 31 December 2024 means of coordinating the various sources of public funding for net-zero projects from the EU and Member States with the object of accelerating their deployment.
Amendment 1000 #
2023/0081(COD)
Proposal for a regulation
Article 15 a (new)
Article 15 a (new)
Article15a Net-Zero financing The Commission shall establish a Net Zero Manufacturing Fund, within three months after entry into force of the legislation dedicated to supporting the financing of manufacturing projects of Net Zero Strategic Technologies with highest dependency on one single source of supply, in accordance with the list provided by the European Commission on an annual basis as outlined in Art 22 (2)
Amendment 1021 #
2023/0081(COD)
Proposal for a regulation
Article 16 – paragraph 1 a (new)
Article 16 – paragraph 1 a (new)
Every two year after the entry into force of the Regulation, the European Commission shall report on the progress achieved towards the EU annual injection capacity target. The report shall look in particular at the geographical balance of storage sites across the EU.
Amendment 1027 #
2023/0081(COD)
Proposal for a regulation
Article 16 – paragraph 1 b (new)
Article 16 – paragraph 1 b (new)
By the 1st January 2026, and as part of its 2040 climate change target plan, the European Commission shall propose a 2040 annual injection capacity target.
Amendment 1028 #
2023/0081(COD)
Proposal for a regulation
Article 16 – paragraph 1 c (new)
Article 16 – paragraph 1 c (new)
After the entry into force of this regulation, the Commission shall assess the introduction of post-2030 targets for CO2 storage to contribute to the EU 2040 climate target and climate neutrality by 2050.
Amendment 1033 #
2023/0081(COD)
Proposal for a regulation
Article 17 – paragraph 1 – point a
Article 17 – paragraph 1 – point a
(a) make publicly available data on areas where CO2 storage sites can be permitted on their territory. , considering the full scope of viable options and geologies.
Amendment 1042 #
2023/0081(COD)
Proposal for a regulation
Article 17 – paragraph 1 – point b
Article 17 – paragraph 1 – point b
(b) oblige entities holding an authorisation as defined in Article 1, point 3, of Directive 94/22/EC of the European Parliament and of the Council71 on their territory to make publicly available all, in areas where CO2 storage sites can be licensed or permitted, to make publicly available on a non-reliance basis all raw geological data relating to production sites that have been decommissioned or whose decommissioning has been notified to the competent authority. _________________ 71 Directive 94/22/EC of the European Parliament and of the Council of 30 May 1994 on the conditions for granting and using authorizations for the prospection, exploration and production of hydrocarbons (OJ L 164, 30.6.1994, p. 3).
Amendment 1045 #
2023/0081(COD)
Proposal for a regulation
Article 17 – paragraph 1 – point c a (new)
Article 17 – paragraph 1 – point c a (new)
(ca) make publicly available data on areas where CO2 capture facilities and transportation pipelines can be permitted on their territory.
Amendment 1050 #
2023/0081(COD)
Proposal for a regulation
Article 17 – paragraph 2 – point a
Article 17 – paragraph 2 – point a
(a) CO2 capture projects in progress and an estimation of the corresponding needs for injection and storage capacities and CO2 transport;
Amendment 1055 #
2023/0081(COD)
Proposal for a regulation
Article 17 – paragraph 2 – point b
Article 17 – paragraph 2 – point b
(b) CO2 storage and transport projects in progress on its territory, including the status of permitting under Directive 2009/31/EC, expected dates for Final Investment Decision (FID) and entry into operation;
Amendment 1063 #
2023/0081(COD)
Proposal for a regulation
Article 17 – paragraph 2 – point c
Article 17 – paragraph 2 – point c
(c) the national support measures that couldhave and will be adopted to prompt projects referred to in points (a) and (b).;
Amendment 1065 #
2023/0081(COD)
Proposal for a regulation
Article 17 – paragraph 2 – point c a (new)
Article 17 – paragraph 2 – point c a (new)
(ca) the national support measures to ensure that the CO2 storage and transport projects respect the principles of third- party access, ownership unbundling, non- discriminatory tariffs and transparency, as defined in Directive 2009/73/EC;
Amendment 1069 #
2023/0081(COD)
Proposal for a regulation
Article 17 – paragraph 2 – point c b (new)
Article 17 – paragraph 2 – point c b (new)
(cb) bilateral agreements made to facilitate cross-border transportation of CO2.
Amendment 1070 #
2023/0081(COD)
Proposal for a regulation
Article 17 – paragraph 2 – point c c (new)
Article 17 – paragraph 2 – point c c (new)
(cc) CO2 transportation projects in progress and an estimation of the necessary future CO2 transport projects’ capacity to match the corresponding capture and storage capacity;
Amendment 1073 #
2023/0081(COD)
Proposal for a regulation
Article 17 – paragraph 2 a (new)
Article 17 – paragraph 2 a (new)
2a. Should the report referred to in paragraph 2 show that no CO2 storage projects are in progress on their territory, Member States shall report on plans to facilitate the decarbonisation of industrial sectors faced with unavoidable CO2 emissions. This should include cross- border transport of CO2 to storage sites located in other Member States, as well as CO2 utilisation projects.
Amendment 1090 #
2023/0081(COD)
Proposal for a regulation
Article 18 – paragraph 1 – point a (new)
Article 18 – paragraph 1 – point a (new)
(a) Entities holding an authorisation as defined in paragraph 1 shall be able to meet their individual contribution to the Union-wide target for available CO2 injection capacity through making available injection capacity in storages located in countries outside the EU, where bilateral agreements between the EU and that country provide for this.
Amendment 1091 #
2023/0081(COD)
Proposal for a regulation
Article 18 – paragraph 1 – point b (new)
Article 18 – paragraph 1 – point b (new)
(b) Member States shall take the necessary measures to facilitate and incentivize emitters to capture emissions, funding support for investors for needed infrastructure to transport CO2 to the storage site, and where needed direct funding of CO2 storage projects.
Amendment 1092 #
2023/0081(COD)
Proposal for a regulation
Article 18 – paragraph 1 – point c (new)
Article 18 – paragraph 1 – point c (new)
(c) Where CO2 is captured and transported in one Member State and transported and stored in other Member States, Member States shall coordinate measures stated in point (b). The European Commission shall ensure and facilitate such coordination through the establishment of CCS Regional Groupings.
Amendment 1111 #
2023/0081(COD)
Proposal for a regulation
Article 18 – paragraph 4 – point a
Article 18 – paragraph 4 – point a
(a) confirm the entity's contribution, expressed in terms of targeted volume of new CO2 storage and injection capacity commissioned by 2030;ed in registered EU storage commissioned by 2030 and considering the full scope of geologies suitable as storage sites.
Amendment 1128 #
2023/0081(COD)
Proposal for a regulation
Article 18 – paragraph 5 – point b
Article 18 – paragraph 5 – point b
(b) enter into agreements with other entities referred to in paragraph 1, thereby considering the overall aim of increasing regional storage capacity across the EU;
Amendment 1129 #
2023/0081(COD)
Proposal for a regulation
Article 18 – paragraph 5 – point c
Article 18 – paragraph 5 – point c
(c) enter into agreements with third party storage project developers or investors to fulfil their contribution. The CO2 infrastructure projects should respect the principles of third-party access, ownership unbundling, non- discriminatory tariffs and transparency, as defined in Directive 2009/73/EC.
Amendment 1157 #
2023/0081(COD)
Proposal for a regulation
Article 18 – paragraph 7 a (new)
Article 18 – paragraph 7 a (new)
7a. To ensure a continuous and effective application over time of this contribution, the Commission shall: (a) three years after entry into force of the Regulation, assess the extension of the scope to other industry emitters operating in the EU, starting with oil and gas suppliers (b) three years after entry into force of this regulation, conduct an impact assessment to evaluate for which sources of carbon should be encouraged or precluded for the CO2 storage target, with the intention of aligning the permitted CO2 sources that will count towards fulfilling the obligations with the broader EU climate strategy. (c) on a rolling period basis, in line with reassessing the CO2 injection capacity target, recalculating the pro-rata contributions of oil and gas producers and suppliers based on their share in the Union’s crude oil and natural gas production.
Amendment 1167 #
2023/0081(COD)
Proposal for a regulation
Article 19 – paragraph 1
Article 19 – paragraph 1
1. Contracting authorities or contracting entities shall base the award of contracts for net-zero technology listed in the AnnexArticle 3 of this Regulation in a public procurement procedure on the most economically advantageous tender, which shall include the best price-quality ratio, comprising at least the sustainability and resilience contribution of the tender, in compliance with Directives 2014/23/EU, 2014/24/EU, or 2014/25/EU and applicable sectoral legislation, as well as with the Union’s international commitments, including the GPA and other international agreements by which the Union is bound and the Energy Efficiency 1st principle as defined in Directive 2021/0203(COD).
Amendment 1180 #
2023/0081(COD)
Proposal for a regulation
Article 19 – paragraph 2 – point a
Article 19 – paragraph 2 – point a
(a) social and environmental sustainability going beyond the minimum requirements in applicable legislation including job quality criteria, mechanisms to incentivise quality apprenticeship, measures to improve diversity at work as well as the respect of collective agreements and trade unions' right to negotiate;
Amendment 1192 #
2023/0081(COD)
Proposal for a regulation
Article 19 – paragraph 2 – point b a (new)
Article 19 – paragraph 2 – point b a (new)
(ba) social sustainability aiming at ensuring high-quality jobs, incentivising quality apprenticeship and providing supporting measures to improve diversity at work as well as the respect of collective agreements and trade unions' right to negotiate;
Amendment 1193 #
2023/0081(COD)
Proposal for a regulation
Article 19 – paragraph 2 – point b b (new)
Article 19 – paragraph 2 – point b b (new)
(bb) respect for the EU acquis; human rights, rule of law & democracy;
Amendment 1194 #
2023/0081(COD)
Proposal for a regulation
Article 19 – paragraph 2 – point b c (new)
Article 19 – paragraph 2 – point b c (new)
(bc) EU governance rules and reporting obligations;
Amendment 1195 #
2023/0081(COD)
Proposal for a regulation
Article 19 – paragraph 2 – point b d (new)
Article 19 – paragraph 2 – point b d (new)
(bd) contribution to decent wages and working conditions including and where relevant inclusion of apprenticeships.
Amendment 1197 #
2023/0081(COD)
Proposal for a regulation
Article 19 – paragraph 2 – point c
Article 19 – paragraph 2 – point c
(c) where applicable, the tender’s contribution to the energy system integration and energy efficiency;
Amendment 1242 #
2023/0081(COD)
Proposal for a regulation
Article 19 – paragraph 4 a (new)
Article 19 – paragraph 4 a (new)
4a. Member States may adjust their overall budgets allocated to public procurement procedures as well as the related maximum bid levels in order to accommodate the implementation of non- price criteria.
Amendment 1246 #
2023/0081(COD)
Proposal for a regulation
Article 19 a (new)
Article 19 a (new)
Article19a Facilitating access to finance for hard-to- abate industries 1. The Commission and the Member States shall facilitate access to finance for the decarbonisation of hard-to-abate industries supplying raw materials and components for Net-zero Projects for all of the following activities: (a) accelerating investment, including leveraging funding from both public and private sectors. (b) Coordinating support and exploring synergies with Net zero resilience projects or decarbonisation technologies facing difficulties in accessing finance. 2. Through the Net Zero Industry Platform, the Commission and the Member States shall identify financial needs and bottlenecks and potential best practices, notably based on regular exchanges with the relevant industrial alliances. 3. To reach security of supply in the Union, Member States may provide financial support to encourage breakthrough decarbonisation technologies for hard-to-abate industries supplying low carbon raw materials and components eligible to Net Zero Resilience Projects. Such support shall be designed to address remaining financing gaps for Net Zero Projects and may include: (a) guarantees to decrease borrowing costs and reduce risk at an early stage of project development. (b) measures aimed at de-risking agreements with off-takers, including supporting off- takers established in the Union to sign off-take agreements with Net-Zero Resilience Projects.
Amendment 1251 #
2023/0081(COD)
Proposal for a regulation
Article 20 – paragraph 1
Article 20 – paragraph 1
1. Without prejudice to Article 4 of Directive (EU) 2018/2001 and Articles 107 and 108 the Treaty, and to the Union’s international commitments including the GPA and other international agreements by which the Union is bound, Member States, regional or local authorities, bodies governed by public law or associations formed by one or more such authorities or one or more such bodies governed by public law, shall assess the sustainability, job quality and resilience contribution as referred to in Article 19(2) of this Regulation when designing the criteria used for ranking bids in the framework of auctions, the aim of which is to support the production or consumption of energy from renewable sources as defined in Article 2, point (1) of Directive (EU) 2018/2001.
Amendment 1252 #
2023/0081(COD)
Proposal for a regulation
Article 20 – paragraph 2
Article 20 – paragraph 2
2. The sustainability and resilience contribution shall be given a weight between 15% and 30% of the award criteria, without prejudice of the possibility to give a higher weighting to the criteria in Article 19(2), points (a) and (b), where applicable under Union legislation, and of any limit for non-price criteria set under State aid rules. When selecting, designing and implementing the concrete non-price criteria as part of the sustainability and resilience contribution, technology- specific characteristics need to be taken into account and effectively addressed.
Amendment 1272 #
2023/0081(COD)
Proposal for a regulation
Article 20 – paragraph 3 a (new)
Article 20 – paragraph 3 a (new)
3a. Member States shall adjust their overall budgets allocated to renewable energy public procurement procedures and auctions as well as the related maximum bid levels in order to accommodate the implementation of non- price criteria.
Amendment 1274 #
2023/0081(COD)
Proposal for a regulation
Article 20 – paragraph 3 b (new)
Article 20 – paragraph 3 b (new)
3b. No later than 6 months after the entry into force of this Regulation, the Commission shall provide a clear guidance on the conrete implementation on Art. 19 in combination with Art. 20 of the regulation, by providing: (a) a catalogue of concrete and technology-specific potential nonprice criteria for renewable energy auctions.The catalogue shall differentiate between non-price criteria suitable for competitive bidding processes and non- price criteria suitable as prequalification requirements in renewable energy auctions. (b) a methodology on how to assess / evaluate tender’s contribution to sustainability and resilience referred to in Art. 19 (2), point (a) and (d) (c) a methodology on how to assess / evaluate the cost differences referred to in Art. 20 (3) The Commission shall evaluate the contribution of non-price criteria of this Regulation aiming at incentivising the innovation required for achieving the Union’s 2030 and 2050 energy and climate targets and report to the European Parliament no later than two years after the date of entry into force. If necessary, the Commission shall modify the contribution of non-price criteria in order to foster EU manufacturing, ensuring high environmental and sustainability standards, developing value chains across Europe and increasing EU businesses competitiveness at global level.
Amendment 1280 #
2023/0081(COD)
Proposal for a regulation
Article 21 – paragraph 1
Article 21 – paragraph 1
1. Without prejudice to Articles 107 and 108 of the Treaty and Article 4 of Directive 2018/200173 and in line with the Union’s international commitments, when deciding to set up schemes benefitting households or consumers which incentivise the purchase of net-zero technology final products listed in the AnnexArticle 3 of this Regulation , Member States, regional or local authorities, bodies governed by public law or associations formed by one or more such authorities or one or more such bodies governed by public law, shall design them in such a way as to promote the purchase by beneficiaries of net-zero technology final products with a high sustainability and resilience contribution as referred in Article 19(2), by providing additional proportionate financial compensation. _________________ 73 Directive 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources
Amendment 1305 #
2023/0081(COD)
Proposal for a regulation
Article 22 – paragraph 2
Article 22 – paragraph 2
2. The Commission shall make available and regularly update a list of eachall of the net-zero technology final products listed in the Annexcomponents, materials and machinery, listed in Article 3 of this Regulation , broken down by the share of Union supply originating in different third countries in the last year for which data is available. The Commission and the Net-Zero Europe Platform shall consult industrial stakeholders’ associations and industrial players to this end.
Amendment 1313 #
2023/0081(COD)
Proposal for a regulation
Article 23 – paragraph 1 – introductory part
Article 23 – paragraph 1 – introductory part
1. The Commission shall support, including through the provision of seed- funding, and building upon relevant existing initiatives such as the EU sectoral skills blueprints, and after consultation with European and national cross- sectoral social partners, the establishment of European Net Zero Industry Academies, which have as their objectives to:
Amendment 1318 #
2023/0081(COD)
Proposal for a regulation
Article 23 – paragraph 1 – point a
Article 23 – paragraph 1 – point a
(a) develop learning programmes, content and learning and training materials for training and educationin full respect of national competences on vocational training as defined in Article 166 TFEU, support Member States to develop learning and re- skilling programmes, content and learning and training materials for training and education in support of the existing programmes in Member States and with the support of social partners on developing, producing, installing, commissioning, operating, maintaining and recycling net- zero technologies along the entire value chain, on raw materials, as well as to support the capacities of public authorities competent to issue permits and authorisations referred to in Chapter II and contracting authorities referred to in Chapter IV of this Regulation;
Amendment 1322 #
2023/0081(COD)
Proposal for a regulation
Article 23 – paragraph 1 – point b
Article 23 – paragraph 1 – point b
(b) enable and promote the use of the learning programmes, content and materials by public and private education and training providers in the Member States bridging research and innovation, possibly building on existing Horizon Europe projects, among others by training trainers, involving citizens and develop mechanisms to ensure the quality of the training offered by education and training providers in the Member States based on the above learning programmes, content and materials;
Amendment 1328 #
2023/0081(COD)
Proposal for a regulation
Article 23 – paragraph 2
Article 23 – paragraph 2
2. European Net Zero Industry AcademiesThe supporting training material and programmes developed by the European Net Zero Industry Academies will contribute to the overall EU objectives of gender equality and labour market activation and shall counter gender stereotypes and pay particular attention to the need to activate more women and young people, who are not in education, employment or training for the labour market.
Amendment 1334 #
2023/0081(COD)
Proposal for a regulation
Article 23 – paragraph 2 a (new)
Article 23 – paragraph 2 a (new)
2a. provide dedicated training on upskilling and re-skilling of personnel from permitting bodies in so far as to support the growing needs of national or regional authorities for highly qualified workforce in order for them to deliver on the shortened deadlines listed in this regulation.
Amendment 1348 #
2023/0081(COD)
Proposal for a regulation
Article 25 – paragraph 1 – point 6
Article 25 – paragraph 1 – point 6
(6) promote adequatecent wages and working conditions in jobs in net-zero technology industries, and the activation of youth, women and seniors to the labour market for net- zero technology industries, and the attraction of skilled workers from third countries, and thereby achieve a more diverse workforce;
Amendment 1356 #
2023/0081(COD)
Proposal for a regulation
Article 26 – paragraph 1
Article 26 – paragraph 1
1. Member States including local and regional authorities, may at their own initiative establish net-zero regulatory sandboxes, allowing for the development, testing and validation of innovative net- zero technologies and other innovative technologies considered useful to reach the objectives set in Art. 1 paragraph 1, in a controlled real- world environment for a limited time before their placement on the market or putting into service, thus enhancing regulatory learning and potential scaling up and wider deployment. Member States shallmay establish nNet-z Zero regulatory sandboxes in close collaboration with industry and research institutes in accordance with paragraph 1 at the request of any company developing innovative net- zero technologies, and other innovative technologies, which fulfils the eligibility and selection criteria referred to in paragraph 4(a) and which has been selected by the competent authorities following the selection procedure referred to in paragraph 4(b).
Amendment 1366 #
2023/0081(COD)
Proposal for a regulation
Article 26 – paragraph 2 – point a
Article 26 – paragraph 2 – point a
(a) eligibility and selection for participation in the net-zero regulatory sandboxes;. Particular attention should be given to energy intensive industries supplying raw materials and components of net zero technologies supply chains, as they still need further research and innovation to further decarbonise
Amendment 1371 #
2023/0081(COD)
Proposal for a regulation
Article 26 – paragraph 3
Article 26 – paragraph 3
3. The participation in the net-zero regulatory sandboxes shall not affect the supervisory and corrective powers of the authorities supervising the sandbox. The testing, development and validation of innovative net-zero technologies and other innovative technologies shall take place under the direct supervision and guidance of the competent authorities. The competent authorities shall exercise their supervisory powers in a flexible manner within the limits of the relevant legislation, adapting existing regulatory practices and using their discretionary powers when implementing and enforcing legal provisions to a specific net-zero regulatory sandbox project, with the objective of removing barriers, alleviating regulatory burden, reducing regulatory uncertainty, and supporting innovation in net-zero technologies.
Amendment 1375 #
2023/0081(COD)
Proposal for a regulation
Article 26 – paragraph 4
Article 26 – paragraph 4
4. Where relevant to achieve the objective of this article, the competent authorities shall consider granting derogations or exemptions to the extent allowed by the relevant Union or national law. The competent authorities shall ensure that the sandbox plan ensures respect for the key objectives and essential requirements of the EU and national legislation. Competent authorities shall make sure that any significant risks to health, safety or the environment identified during the development and testing of innovative net-zero technologies and other innovative technologies is publicly communicated and results in immediate suspension of the development and testing process until such risk is mitigated. Where competent authorities consider that the proposed project raises exceptional risks for the health and safety of workers, of the general population, or of the environment, in particular because it relates to testing, development or validation involving particularly toxic substances, they shall only approve the sandbox plan once they are satisfied that adequate safeguards have been put in place commensurate with the exceptional risk identified.
Amendment 1393 #
2023/0081(COD)
Proposal for a regulation
Article 27 – paragraph 2 a (new)
Article 27 – paragraph 2 a (new)
2a. The InvestEU Advisory Hub should be mobilised to provide assistance to small and medium enterprises in benefiting from the permitting and financing conditions necessary to contribute to the achievements of the objectives set in Article 1.
Amendment 1400 #
2023/0081(COD)
Proposal for a regulation
Article 28 – paragraph 3
Article 28 – paragraph 3
3. The Platform mayshall advise and assist the Commission and Member States in relation to their actions to reach the objectives outlined in Chapter I of this Regulation, taking into account Member States’ national energy and climate plans submitted under Regulation (EU) 2018/199975 . _________________ 75 Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council (Text with EEA relevance.), (OJ L 328, 21.12.2018, p. 1)in defining clear criteria for selecting future technologies that enable the net-zero transition.
Amendment 1443 #
2023/0081(COD)
Proposal for a regulation
Article 29 – paragraph 1
Article 29 – paragraph 1
1. The Platform shall be composed of Member States and of, the Commission and relevant industry stakeholders. It shall be chaired by a representative of the Commission.
Amendment 1455 #
2023/0081(COD)
Proposal for a regulation
Article 29 – paragraph 6
Article 29 – paragraph 6
6. The Platform may establish standing or temporary sub-groups dealing with specific questions and tasks. The sub- groups related to the assistance of the European Net Zero Industry Academies shall include the relevant social partners as well as stakeholders from the most affected industries.
Amendment 1469 #
2023/0081(COD)
Proposal for a regulation
Article 29 – paragraph 8
Article 29 – paragraph 8
8. Where appropriate, tThe Platform or the Commission mayshall invite experts and other third parties such as trade unions and civil society organisations to Platform and sub- group meetings or to provide written contributions.
Amendment 1494 #
2023/0081(COD)
Proposal for a regulation
Article 31 – paragraph 2 – point c a (new)
Article 31 – paragraph 2 – point c a (new)
(ca) the participation of SMEs in net- zero projects and net-zero technology manufacturing
Amendment 1497 #
2023/0081(COD)
Proposal for a regulation
Article 31 – paragraph 2 – point h a (new)
Article 31 – paragraph 2 – point h a (new)
Amendment 1504 #
2023/0081(COD)
Proposal for a regulation
Article 31 – paragraph 7
Article 31 – paragraph 7
7. On the basis of the draft permit applications submitted pursuant to Article 10 of the Directive 2009/31/EC and on the reports submitted pursuant to Articles 17(2) and Article 18(4) and 18(6) of this Regulation, the Commission shall monitor the progress towards reaching the Union- wide target for CO2 injection capacity referred to paragraph 1 point (b) of this Article and shall report annually to the European Parliament and the Council. To this aim, the Commission shall create a centralised public database of all available data related to CO2 storage in the EU to contribute to map CO2 storage sites and monitor the achievement of the overall target set in article 16.
Amendment 1506 #
2023/0081(COD)
Proposal for a regulation
Article 31 a (new)
Article 31 a (new)
Article31a Setting up the Cleantech Manufacturing for Europe Initiative The Commission shall establish Cleantech Manufacturing for Europe Initiative to enable the development, maturation, and deployment of cutting- edge and next generation of manufacturing technologies and to support technology capacity building and large-scale innovation across the EU to strengthen and sustain EU’s competitiveness in manufacturing of critical net-zero technologies and their scaling. The Cleantech Manufacturing for Europe Initiative shall include the following operational objectives: the development of technology infrastructures and to allow for rapid experimentation and disruptive innovation; and the development and strengthening of industry-driven value networks involving research institutes and public sector stakeholders to pool resources for joint investment in RDI, designing of regulatory sandboxes and scaling of net- zero technologies. Ensuring that sufficient EU funds will be targeted towards the implementation of the Cleantech for Europe Initiative in the context of the midterm review of MFF 2021-2027.
Amendment 1523 #
2023/0081(COD)
Proposal for a regulation
Annex I a (new)
Annex I a (new)
Annex Assessment of the recognition criteria for Net-Zero Projects 1.Whether a project fulfils the criterion referred to in Article 10(1), point (b), shall be assessed taking into account a project’s compliance with the following Union legislation or international instruments: (a) [OP please insert:reference to the Corporate Sustainability Due Diligence Directive], in so far as it applies to the project promoter; (b) [OP please insert:reference to Corporate Sustainability Reporting Directive], in so far as it applies to the project promoter; (c) ILO Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy; (d) OECD Due Diligence Guidance for Responsible Business Conduct, in particular the guidelines related to combatting corruption; (e) OECD Principles of Corporate Governance; (f) OECD Guidelines for Multinational Enterprises; (g) UN Guiding Principles on Business and Human Rights.
Amendment 1525 #
2023/0081(COD)
Proposal for a regulation
Annex I – table 1
Annex I – table 1
Amendment 20 #
2023/0079(COD)
Proposal for a regulation
Recital 2
Recital 2
(2) Given the complexity and the transnational character of critical raw material value chains, uncoordinated national measures to ensure a secure and sustainable supply of critical raw materials have a high potential of distorting competition and fragmenting the internal market. Therefore, to safeguard the functioning of the internal market, a common Union framework should be created to collectively address this central challenge, in full compliance with applicable competition rules to safeguard the integrity of the internal market.
Amendment 23 #
2023/0079(COD)
Proposal for a regulation
Recital 3
Recital 3
(3) Firstly, in order to effectively ensure the Union's access to a secure and sustainable supply of critical raw materials, that framework should include measures to decrease the Union's growing supply risks by strengthening Union capacities along all stages of the strategic raw materials value chain, including extraction, processing and recycling, towards benchmarks defined for each strategic raw material. Secondly, as the Union will continue to rely on imports, the framework should include measures to increase the diversification of external supplies of strategic raw materials. Thirdly, is necessary to provide measures to reinforce the Union’s ability to monitor and mitigate existing and future supply risks. Fourthly, the framework should contain measures to increase the circularity and sustainability of the critical raw materials consumed in the Union. Fifthly, measures should be taken to limit the increasing demand for critical raw materials by increasing efficiency in the whole value chain.
Amendment 25 #
2023/0079(COD)
Proposal for a regulation
Recital 26
Recital 26
(26) Within the Union, critical raw materials projects often face difficulties with access to finance. Critical raw materials markets are often characterised by high volatility of prices, long lead times, high concentration and opacity. Additionally, financing for the sector requires a high level of expert knowledge that is often lacking among financial institutionsshould be in line with international and EU standards for corporate due diligence and with the different elements of the Sustainable Finance Action Plan1a. To overcome these factors and contribute towards ensuring a stable and reliable supply of strategic raw materials, Member States and the Commission should assist in access to finance and administrative support. , and should provide guidance to financial institutions on how to avoid and address situations in which they are directly linked to adverse impacts on human rights and the environment. __________________ 1a https://finance.ec.europa.eu/publications/ renewed-sustainable-finance-strategy- and-implementation-action-plan- financing-sustainable-growth_en
Amendment 27 #
2023/0079(COD)
Proposal for a regulation
Recital 29
Recital 29
(29) Private investment by companies, financial investors and off takers is essential. Where private investment alone is not sufficient, the effective roll-out of projects along the critical raw material value chain may require public support, for example in the form of guarantees, loans or equity and quasi-equity investments. This public support may constitute State aid. Such aid must have an incentive effect so that public money effectively contributes to public objectives such as those under the Green Deal and the EU social pillar and be necessary, appropriate and proportionate. The existing State aid guidelines, which have recently undergone an in-depth revision in line with twin transition objectives, provide ample possibilities to support investments along the critical raw materials value chain subject to certain conditions.
Amendment 33 #
2023/0079(COD)
Proposal for a regulation
Recital 30
Recital 30
(30) Public support is used to address specific identified market failures or sub- optimal investment situations in a proportionate manner, and actions should not duplicate or crowd out private financing or distort competition in the internal market. Actions should have a clear added value for the Union, meaning they should promote cooperation between companies from different Member States.
Amendment 37 #
2023/0079(COD)
Proposal for a regulation
Recital 39
Recital 39
(39) Many markets for strategic raw materials are not fully transparent and are concentrated on the supply side, which increases the negotiating power of sellers and increases prices for buyers. To help lower prices for undertaking established in the Union, the Commission should set up a system that is able to aggregate the demand of interested buyers. In developing such a system, the Commission should take into account experience gained in similar endeavours, in particular regarding the joint purchasing of gas as established under Council Regulation 2022/257644 . Member State authorities should also be able to participate in this system in order to build up their strategic stocks. All measures under this mechanism should be compatible with Union competition law and should ultimately promote consumer welfare, meaning that actions should lead to fair prices for consumers with particular attention to low-income groups. __________________ 44 Council Regulation (EU) 2022/2576 of 19 December 2022 enhancing solidarity through better coordination of gas purchases, reliable price benchmarks and exchanges of gas across borders (OJ 335, 29.12.2022, p. 1-35)
Amendment 40 #
2023/0079(COD)
Proposal for a regulation
Recital 54
Recital 54
(54) The Union has concluded Strategic Partnerships covering raw materials with third countries in order to implement the 2020 Action Plan on Critical Raw Materials. In order to diversify supply, these efforts should continue. To develop and ensure a coherent framework for the conclusion of future partnerships, the Member States and the Commission should, as part of their interaction on the Board, discuss and ensure coordination on, inter alia, whether existing partnerships achieve the intended aims, the prioritisation of third countries for new partnerships, the content of such partnerships and their coherence and potential synergies between Member States' bilateral cooperation with relevant third countries. To support third countries in their own climate adaptation and mitigation efforts, the Board shall also discuss how the Strategic Partnerships can contribute to third countries’ security of natural capital and resilience to climate stresses, for instance by engaging in industrial partnerships on local adaptation measures, such as nature restoration. The Union should seek mutually beneficial partnerships with emerging market and developing economies, in coherence with its Global Gateway strategy, which contribute to the diversification of its raw materials supply chain as well as add value in the production in these countries.
Amendment 61 #
2023/0079(COD)
Proposal for a regulation
Article 15 – paragraph 1 – subparagraph 1 (new)
Article 15 – paragraph 1 – subparagraph 1 (new)
The European Investment Bank shall create a separate funding mechanism to support the strategic projects as defined in Article 5. The funding shall as a priority be available to Strategic Projects in the early stages, taking the form of grants or other direct support. In addition, the European Investement Bank shall provide assistance to help de-risk pre-revenue Strategic Projects, including by providing zero-rate or guaranteed loans and shall further assist in securing long-term financing for Strategic Projects by adjusting its risk profiles and enabling equity and other investments in early projects. The standing sub-group referred to in Article 35(6) shall two years after entry into force provide a report describing obstacles to access finance, and recommendations to facilitate access to finance for strategic raw materials projects through the European Investment Bank.
Amendment 67 #
2023/0079(COD)
Proposal for a regulation
Article 16 – paragraph 4 a (new)
Article 16 – paragraph 4 a (new)
4 a. The Commission shall monitor the financial viability of such projects and if necessary shall present financial instruments to help match off-takers' bids with project promotors' offers
Amendment 69 #
2023/0079(COD)
Proposal for a regulation
Article 19 – paragraph 1 – point d a (new)
Article 19 – paragraph 1 – point d a (new)
(d a) The integrity of the single market
Amendment 70 #
2023/0079(COD)
Proposal for a regulation
Article 21 – paragraph 2 – introductory part
Article 21 – paragraph 2 – introductory part
2. The information referred to in paragraph 1 shall cover stocks held by all public authorities, publicly owned companies or economic operators charged by a Member State to build up strategic stocks on its behalf and shall at least include a description of:
Amendment 71 #
2023/0079(COD)
Proposal for a regulation
Article 21 – paragraph 2 – point a (new)
Article 21 – paragraph 2 – point a (new)
2 a. recycled content
Amendment 75 #
2023/0079(COD)
Proposal for a regulation
Article 25 – paragraph 1 – point a
Article 25 – paragraph 1 – point a
(a) increase the collection of waste with high critical raw materials recovery potential and ensure their introduction into the appropriate re-use and recycling systems, with a view to maximising the availability and quality oflifespan and availability of high-quality products and recyclable material as an input to critical raw material recycling facilities;
Amendment 79 #
2023/0079(COD)
Proposal for a regulation
Article 25 – paragraph 1 – point b
Article 25 – paragraph 1 – point b
(b) increase the re-use and repair of products and components with high critical raw materials recovery potential;
Amendment 80 #
2023/0079(COD)
Proposal for a regulation
Article 25 – paragraph 1 – point c
Article 25 – paragraph 1 – point c
(c) increase the use of secondary critical raw materials in manufacturing and promote the refurbishment of products, including, where appropriate, by taking recycled content into account in award criteria related to public procurement;
Amendment 81 #
2023/0079(COD)
Proposal for a regulation
Article 25 – paragraph 1 – point e a (new)
Article 25 – paragraph 1 – point e a (new)
(e a) increase the options to reextract critical raw materials from products through changes in the design of those products, by supporting these measures in national research and innovation programmes;
Amendment 84 #
2023/0079(COD)
Proposal for a regulation
Article 25 – paragraph 1 – point e b (new)
Article 25 – paragraph 1 – point e b (new)
(e b) increase measures to limit the increase in demand of strategic raw materials;
Amendment 91 #
2023/0079(COD)
Proposal for a regulation
Article 25 – paragraph 7 a (new)
Article 25 – paragraph 7 a (new)
7 a. The Commission shall adopt a delegated act specifying waste codes for lithium-ion batteries and intermediate waste streams.
Amendment 92 #
2023/0079(COD)
Proposal for a regulation
Article 33 – paragraph 1 – point a – point iii a (new)
Article 33 – paragraph 1 – point a – point iii a (new)
(iii a) the climate adaptation and mitigation potential of natural capital;
Amendment 93 #
2023/0079(COD)
Proposal for a regulation
Article 33 – paragraph 1 – point c – point iv a (new)
Article 33 – paragraph 1 – point c – point iv a (new)
(iv a) for emerging markets and developing economies, whether expansion of extraction capacity will negatively impact climate vulnerability, and if so, the possibility for investing in adaptation and restoration measures to counter adverse impacts.
Amendment 128 #
2023/0079(COD)
Proposal for a regulation
Recital 3
Recital 3
(3) Firstly, in order to effectively ensure the Union's access to a secure and sustainable supply of critical raw materials, that framework should include measures to decrease the Union's growing supply risks by strengthening Union capacities along all stages of the strategic raw materials value chain, including extraction, processing and recycling, towards benchmarks defined for each strategic raw material. Secondly, as the Union will continue to rely on imports, the framework should include measures to increase the diversification of external supplies of strategic raw materials. Thirdly, is necessary to provide measures to reinforce the Union’s ability to monitor and mitigate existing and future supply risks. Fourthly, the framework should contain measures to increase the circularity and sustainability of the critical raw materials consumed in the Union. Fifthly, measures should be taken to limit the increasing demand for critical raw materials by increasing efficiency in the whole value chain.
Amendment 178 #
2023/0079(COD)
Proposal for a regulation
Recital 10
Recital 10
(10) In order to diversify the Union's supply of strategic raw materials, the Commission should, with the support of the Board, identify Strategic Projects in third countries that intend to become active in the extraction, processing or recycling of strategic raw materials. To ensure that such Strategic Projects are effectively implemented, they should benefit from improved access to finance. In order to ensure their added value, projects should be assessed against a set of criteria. Like projects in the Union, Strategic Projects in third countries should strengthen the Union's security of supply for strategic raw materials, show sufficient technical feasibility and be implemented sustainably. For projects in emerging markets and developing economies, the project should be mutually beneficial for the Union and the third country involved and add value in that country, taking into account also its consistency with the Union’s common commercial policy. Such value may be derived from the project’s contribution to more than one stage of the value chain as well as from creating through the project wider economic and social benefits, including the creation of employment in compliance with international standards. of the International Labour Organisation (ILO). Where the Commission assesses these criteria to be fulfilled, it should publish the recognition as a Strategic Project in a decision.
Amendment 188 #
2023/0079(COD)
Proposal for a regulation
Recital 11 a (new)
Recital 11 a (new)
(11a) Strategic raw materials are, in most cases, extracted as by-products of a carrier mineral. For the Union to meet the objectives of this Regulation, the by- product nature of strategic raw materials shall not impact the strategic nature of such extraction projects. Projects with the aim of extraction can therefore be deemed strategic, both if the strategic mineral is extracted as a main product or as a by- product.
Amendment 281 #
2023/0079(COD)
Proposal for a regulation
Recital 48
Recital 48
(48) A precondition for effective magnet recycling is for recyclincreasing the circularity of magnets is for recyclers, refurbishers and repairers to have access to the necessary information on the amount, type and chemical composition of magnets in a product, their location and the coating, glues and additives used, as well as information on how to remove the permanent magnets from the product. In addition, to ensure a business case for magnet recycling, permanent magnets incorporated in products placed on the Union market should, over time, contain an increasing amount of recycled materials. While providing transparency on the recycled content in a first stage, a minimum content of recycled content should be set after a dedicated assessment of the appropriate level and likely impacts.
Amendment 324 #
2023/0079(COD)
Proposal for a regulation
Article 1 – paragraph 2 – point a – point iii
Article 1 – paragraph 2 – point a – point iii
(iii) Union recycling capacity, including for all intermediate recycling steps, is able to produce at least 125% of the Union's annual consumption of strategic raw materials.
Amendment 330 #
2023/0079(COD)
Proposal for a regulation
Article 1 – paragraph 2 – point a – point iii a (new)
Article 1 – paragraph 2 – point a – point iii a (new)
Amendment 357 #
2023/0079(COD)
Proposal for a regulation
Article 1 – paragraph 2 – point d a (new)
Article 1 – paragraph 2 – point d a (new)
(da) limit the increasing demand for critical raw materials by increasing efficiency throughout the value chains;
Amendment 358 #
2023/0079(COD)
Proposal for a regulation
Article 1 – paragraph 2 – point d b (new)
Article 1 – paragraph 2 – point d b (new)
(db) ensure that the Union's share of the global strategic raw materials refining capacity is at a resilient and competitive level;
Amendment 362 #
2023/0079(COD)
Proposal for a regulation
Article 1 – paragraph 2 – point d c (new)
Article 1 – paragraph 2 – point d c (new)
(dc) foster research, innovation and scalability of substitutes of strategic raw materials with lower environmental and material footprints, in Europe.
Amendment 376 #
2023/0079(COD)
Proposal for a regulation
Article 1 – paragraph 4 a (new)
Article 1 – paragraph 4 a (new)
4a. The benchmarks set in paragraph 1(a) will be increased when conducting the review referred to in Article 46 of this Regulation. This review shall be in line with the Union's greenhouse gas reduction target for 2040 set in line with Regulation 2021/1119 and the objectives and benchmarks set in [insert Net Zero Industry Act].
Amendment 411 #
2023/0079(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 30
Article 2 – paragraph 1 – point 30
(30) ‘large company’ means any company that had more than 500 employees on average andor had a net worldwide turnover of more than EUR 150 million in the last financial year for which annual financial statements have been prepared;
Amendment 421 #
2023/0079(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 57 a (new)
Article 2 – paragraph 1 – point 57 a (new)
(57a) ‘integrated recycling’ means an integrated approach to recycling that encompasses all processing steps from product pre-treatment to the final material recovery of raw materials are managed by the same company or multiple cooperating companies with the aim of establishing a vertically integrated supply chain along all of these processing steps;
Amendment 437 #
2023/0079(COD)
Proposal for a regulation
Article 3 – paragraph 2 – subparagraph 2 a (new)
Article 3 – paragraph 2 – subparagraph 2 a (new)
When the Commission adds or removes a raw material to the list in Annex I, Section 1, the Commission shall provide a clear argumentation and a timeline.
Amendment 445 #
2023/0079(COD)
Proposal for a regulation
Article 3 – paragraph 3
Article 3 – paragraph 3
3. The Commission shall review and, if necessary, update the list of strategic raw materials by [OP please insert: fourtwo years after the date of entry into force of this Regulation], and every 4 fourtwo years thereafter.
Amendment 457 #
2023/0079(COD)
Proposal for a regulation
Article 4 – paragraph 2 – subparagraph 2 a (new)
Article 4 – paragraph 2 – subparagraph 2 a (new)
When the Commission adds or removes a raw material to the list in Annex II, Section 1, the Commission shall provide a clear argumentation and timing.
Amendment 464 #
2023/0079(COD)
Proposal for a regulation
Article 4 – paragraph 4
Article 4 – paragraph 4
4. The Commission shall review and, if necessary, update the list of critical raw materials by [OP please insert: fourtwo years after the date of entry into force of this Regulation], and every 4 fourtwo years thereafter.
Amendment 473 #
2023/0079(COD)
Proposal for a regulation
Article 5 – paragraph 1 – point a
Article 5 – paragraph 1 – point a
(a) the project would make a meaningful contribution to the security of the Union's supply of strategic raw materials; at any stage of the value chain regardless whether the strategic raw material is extracted as a main product or as a by-product; or it contributes by substituting any of the strategic raw materials outlined in Annex I, Section I with a lower environmental and material footprint than original the strategic raw material outlined in Annex I, Section I;
Amendment 479 #
2023/0079(COD)
Proposal for a regulation
Article 5 – paragraph 1 – point a a (new)
Article 5 – paragraph 1 – point a a (new)
(aa) if the project is linked to the recycling of strategic raw materials, it has to make a meaningful contribution to Union's recyling target of strategic raw materials by means of integrated recycling;
Amendment 498 #
2023/0079(COD)
Proposal for a regulation
Article 5 – paragraph 1 – point e
Article 5 – paragraph 1 – point e
(e) for projects in third countries that are emerging markets or developing economies, the project would be mutually beneficial for the Union and the third country concerned by adding value in that country while respecting international labour standards and conventions, and the relevant environmental and human rights standards.
Amendment 516 #
2023/0079(COD)
Proposal for a regulation
Article 6 – paragraph 1 – point d
Article 6 – paragraph 1 – point d
(d) a plan containing measures to facilitate public acceptance including, where appropriate, the establishment of recurrent communication channels with the local communand regional authorities and organisations, including social partners and local communities, the implementation of engagement, awareness-raising and information campaigns and the establishment of mitigation and compensation mechanisms;
Amendment 525 #
2023/0079(COD)
Proposal for a regulation
Article 6 – paragraph 1 – point g a (new)
Article 6 – paragraph 1 – point g a (new)
(ga) if the plan involves resettlement, a plan detailing how legitimate tenure rights-holders will be identified and participate in the valuation process, and how compensation processes for loss of assets or lands are fair and timely.
Amendment 533 #
2023/0079(COD)
Proposal for a regulation
Article 6 – paragraph 4
Article 6 – paragraph 4
4. The European Critical Raw Materials Board referred to in Article 34 ('the Board') shall, based on a fair and transparent process, discuss and issue an opinion on the completeness of the application and whether the proposed project fulfils the criteria set out in Article 5(1). The Board shall invite the relevant representatives from industry, local communities and civil society for consultation before issuing the opinion.
Amendment 544 #
2023/0079(COD)
Proposal for a regulation
Article 6 – paragraph 7 a (new)
Article 6 – paragraph 7 a (new)
7a. During the prioritization of projects as mentioned in paragraph 7, the Commission shall ensure a balance between extraction, processing and recycling activities in line with the benchmarks set in Article 1. Priority shall be given to projects in the area of material recovery, recovery from extractive waste and integrated recycling in order to achieve the Union's objective set in Article 1(2)(iii).
Amendment 562 #
2023/0079(COD)
Proposal for a regulation
Article 7 – paragraph 7 – point a
Article 7 – paragraph 7 – point a
(a) changes to the project negatively affecting its fulfilment of the criteria set out in Article 5(1);
Amendment 566 #
2023/0079(COD)
Proposal for a regulation
Article 7 – paragraph 9
Article 7 – paragraph 9
9. The project promoter shall establish and regularly update a dedicated project website with relevant information about the Strategic Project, relevant to the local population, including information on the environmental, social and economic impacts and benefits associated with the Strategic Project. The website shall be freely accessible to the public and shall be available in a language or languages that can be easily understood by the local population.
Amendment 573 #
2023/0079(COD)
Proposal for a regulation
Article 8 – paragraph 2
Article 8 – paragraph 2
2. The national competent authority referred to in paragraph 1 shall be the sole point of contact for the project promoter in the permit granting process leading to a comprehensive decision for a given critical raw material project and shall coordinate the submission of all relevant documents and information. The designated competent authority may however, without affecting the speed of proceedings, consult and involve other competent authorities or ministries in the Member State.
Amendment 589 #
2023/0079(COD)
Proposal for a regulation
Article 8 – paragraph 7
Article 8 – paragraph 7
7. Member States shall ensure that the national competent authority referred to in paragraph 1 has a sufficient number of qualified staff and sufficient financial, technical and technological resources necessary, including for up- and re-skilling, for the effective performance of its tasks under this Regulation. The Commission may, where appropriate, provide technical assistance to the national competent authorities.
Amendment 647 #
2023/0079(COD)
Proposal for a regulation
Article 15 – paragraph 1 – subparagraph 1 (new)
Article 15 – paragraph 1 – subparagraph 1 (new)
The European Investment Bank shall create a separate funding mechanism to support the strategic projects as defined in Article 5. The funding shall as a priority be available to strategic projects in the early stages, taking the form of grants or other direct support. In addition, the European Investement Bank shall provide assistance to help de-risk pre-revenue strategic projects, including by providing zero-rate or guaranteed loans and shall further assist in securing long-term financing for strategic projects by adjusting its risk profiles and enabling equity and other investments in early projects.
Amendment 669 #
2023/0079(COD)
Proposal for a regulation
Article 16 – paragraph 4 a (new)
Article 16 – paragraph 4 a (new)
4a. The Commission shall monitor the financial viability of such projects and if necessary the Commisison shall present financial instruments to help match off- takers' bids with project promotors' offers.
Amendment 675 #
2023/0079(COD)
Proposal for a regulation
Article 18 – paragraph 2 – point a
Article 18 – paragraph 2 – point a
(a) mineral mapping at a suitable scale, including the potential of existing tailings;
Amendment 686 #
2023/0079(COD)
Proposal for a regulation
Article 18 – paragraph 6 – point c
Article 18 – paragraph 6 – point c
(c) the possibility to createcreation of an integrated database for storing the results of the national programmes referred to in paragraph 1, accessible to all national competent authorities to increase data- sharing.
Amendment 693 #
Amendment 695 #
2023/0079(COD)
Proposal for a regulation
Article 19 – paragraph 1 – point d b (new)
Article 19 – paragraph 1 – point d b (new)
(db) price volatility;
Amendment 696 #
2023/0079(COD)
Proposal for a regulation
Article 19 – paragraph 1 – point d c (new)
Article 19 – paragraph 1 – point d c (new)
(dc) Union and global recycling capacities of strategic raw materials;
Amendment 707 #
2023/0079(COD)
Proposal for a regulation
Article 19 – paragraph 3 – subparagraph 1
Article 19 – paragraph 3 – subparagraph 1
The Commission, in collaboration with the national authorities participating in the standing sub-group referred to in Article 35(6), point (c), shall ensure that a stress test is performed for each strategic raw material’s supply chain at least every threewo years. To that end, the standing sub-group referred to in Article 35(6), point (c) shall coordinate and divide the implementation of stress tests for the different strategic raw materials by the different participating authorities.
Amendment 735 #
2023/0079(COD)
Proposal for a regulation
Article 22 – paragraph 3 – introductory part
Article 22 – paragraph 3 – introductory part
3. The Commission, taking account of the views of the Board, mayshall, where appropriate, issue opinions addressed to Member States:
Amendment 744 #
2023/0079(COD)
Proposal for a regulation
Article 23 – paragraph 2 a (new)
Article 23 – paragraph 2 a (new)
2a. The Commission shall aim for such auditing exercise to be aligned with other relevant supply chain obligations which companies have under Union legislation.
Amendment 749 #
2023/0079(COD)
Proposal for a regulation
Article 25 – paragraph 1 – introductory part
Article 25 – paragraph 1 – introductory part
1. Each Member State shall by [OP please insert: 3 years after the date of entry into force of this Regulation] adopt and implement national programmes, linked to national funding schemes where appropriate, containing measures designed to:
Amendment 753 #
2023/0079(COD)
Proposal for a regulation
Article 25 – paragraph 1 – introductory part
Article 25 – paragraph 1 – introductory part
1. Each Member State shall by [OP please insert: 31 years after the date of entry into force of this Regulation] adopt and implement national programmes containing measures designed to:
Amendment 774 #
2023/0079(COD)
Proposal for a regulation
Article 25 – paragraph 1 – point b
Article 25 – paragraph 1 – point b
(b) increase the re-use and repair of products and components with high critical raw materials recovery potential;
Amendment 780 #
2023/0079(COD)
Proposal for a regulation
Article 25 – paragraph 1 – point c
Article 25 – paragraph 1 – point c
(c) increase the use of secondary critical raw materials in manufacturing and promote the refurbishment of products, including, where appropriate, by taking recycled content into account in award criteria related to public procurement;
Amendment 789 #
2023/0079(COD)
Proposal for a regulation
Article 25 – paragraph 1 – point e a (new)
Article 25 – paragraph 1 – point e a (new)
(ea) increase the options to reextract critical raw materials from products through changes in the design of those products, by supporting these measures in national research and innovation programmes;
Amendment 797 #
2023/0079(COD)
(eb) increase measures to limit the increase in demand of strategic raw materials;
Amendment 798 #
2023/0079(COD)
Proposal for a regulation
Article 25 – paragraph 1 – point e c (new)
Article 25 – paragraph 1 – point e c (new)
(ec) implement a cicular product passport in accordance with Directive 2009/125/EC.
Amendment 814 #
2023/0079(COD)
Proposal for a regulation
Article 25 – paragraph 7 a (new)
Article 25 – paragraph 7 a (new)
7a. The Commission shall adopt a delegated act specifying waste codes for lithium-ion batteries and intermediate waste streams.
Amendment 900 #
2023/0079(COD)
Proposal for a regulation
Article 33 – paragraph 1 – point c – point ii
Article 33 – paragraph 1 – point c – point ii
(ii) whether a third country's regulatory framework and its implemention can ensures the monitoring, prevention and minimisation of environmental impacts, the use of socially responsible practices including respect of human and labour rights and meaningful engagement with local communities and indigenous peoples, the use of transparent business practices and the prevention of adverse impacts on the proper functioning of public administration and the rule of law;
Amendment 932 #
2023/0079(COD)
Proposal for a regulation
Article 35 – paragraph 5
Article 35 – paragraph 5
5. The Commission shall assistcoordinate the Board by means of an executive secretariat that provides agenda-setting duties and technical and logistical support.
Amendment 949 #
2023/0079(COD)
Proposal for a regulation
Article 35 – paragraph 7 – subparagraph 2
Article 35 – paragraph 7 – subparagraph 2
Where appropriate, the Board mayshall invite experts, representatives from industry, civil society, academia, trade unions, other third parties or representatives of third countries with expertise, to attend meetings of the standing or temporary sub- groups referred to in paragraph 6 as observers or to provide written contributions.
Amendment 953 #
2023/0079(COD)
Proposal for a regulation
Article 35 – paragraph 7 – subparagraph 2 a (new)
Article 35 – paragraph 7 – subparagraph 2 a (new)
Where appropriate, Member States may put forward representatives from industry, civil society, academia ot trade unions to be invited by the Board to attend meetings of the standing or temporary sub-groups referred to in paragraph 6.
Amendment 963 #
2023/0079(COD)
Proposal for a regulation
Article 36 – paragraph 6
Article 36 – paragraph 6
6. A delegated act adopted pursuant to Article 1(2)(a)(iiia), Article 3(2), Article 4(2), Article 5(2), Article 27(12), Article 28(2) and Article 30(1) and (5) shall enter into force only if no objection 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, the European Parliament and the Council have both informed the Commission that they will not object. That period may be extended by two months at the initiative of the European Parliament or of the Council.
Amendment 969 #
2023/0079(COD)
Proposal for a regulation
Article 42 – paragraph 2 a (new)
Article 42 – paragraph 2 a (new)
2a. The report referred to in paragraph 1 shall include the methodology used for calculating and reporting on the benchmarks set in Article 1.
Amendment 995 #
2023/0079(COD)
Proposal for a regulation
Annex I – Section 1 – paragraph 1 – point g
Annex I – Section 1 – paragraph 1 – point g
(g) Lithium - battery gradecompounds, intermediates and salts
Amendment 1002 #
2023/0079(COD)
Proposal for a regulation
Annex I – Section 1 – paragraph 1 – point i
Annex I – Section 1 – paragraph 1 – point i
(i) Manganese - battery grademetals, intermediates and salts
Amendment 1008 #
2023/0079(COD)
Proposal for a regulation
Annex I – Section 1 – paragraph 1 – point j
Annex I – Section 1 – paragraph 1 – point j
(j) Natural Graphite - battery gradepurified to 99.5% purity
Amendment 1017 #
2023/0079(COD)
Proposal for a regulation
Annex I – Section 1 – paragraph 1 – point k
Annex I – Section 1 – paragraph 1 – point k
(k) Nickel - battery grademetals, intermediates and salts
Amendment 1091 #
2023/0079(COD)
Proposal for a regulation
Annex II – Section 1 – paragraph 1 – point w
Annex II – Section 1 – paragraph 1 – point w
(w) Nickel – battery grade- metals, intermediates and salts
Amendment 1105 #
2023/0079(COD)
Proposal for a regulation
Annex III – point 1 – point a a (new)
Annex III – point 1 – point a a (new)
(aa) whether the project will contribute to the achievement of the Union's 2030 and 2050 climate objectives;
Amendment 1106 #
2023/0079(COD)
Proposal for a regulation
Annex III – point 1 – point a b (new)
Annex III – point 1 – point a b (new)
(ab) whether the project contributes the objectives and benchmarks as set in the [insert Net Zero Industry Act].
Amendment 1117 #
2023/0079(COD)
Proposal for a regulation
Annex III – point 4 – point i a (new)
Annex III – point 4 – point i a (new)
(ia) UN Declaration on the Rights of Indigenous Peoples (UNDRIP)
Amendment 1119 #
2023/0079(COD)
Proposal for a regulation
Annex III – point 4 – point i b (new)
Annex III – point 4 – point i b (new)
(ib) International Labour Organisation Convention n° 169
Amendment 1120 #
2023/0079(COD)
Proposal for a regulation
Annex III – point 4 – point i c (new)
Annex III – point 4 – point i c (new)
(ic) EIB eligibility, excluded activities and excluded sectors list;
Amendment 300 #
2023/0077(COD)
Proposal for a regulation
Recital 38
Recital 38
(38) To achieve the national objective for non-fossil flexibility such as demand side response and storage investment needs, Member States can design or redesign capacity mechanisms in order to create a green and flexible capacity mechanism. Member States that apply a capacity mechanism in line with the existing rules should promote the participation of non-fossil flexibility such as demand side response and storage by introducing additional criteria or features in the design. Furthermore, it may be necessary to develop the regulatory framework in order to ensure the deployment of sufficient flexible capacity in the long-term. Therefore, the Commission should prepare a report on the implementation and functioning of the existing framework, especially its suitability for incentivising investments in capacity that can offer capabilities and services essential to integrating additional renewable energy sources in line with the EU’s climate and renewable energy targets. If appropriate, the report should be accompanied with a legislative proposal.
Amendment 329 #
2023/0077(COD)
Proposal for a regulation
Recital 44
Recital 44
(44) Consumers should have access to a wide range of offers so that they can choose a contract according to their needs. However, suppliers have reduced their offers, fixed-price contracts have become scarce, and the choice of offers has become limited. Consumers should alwaysfor example have the possibility to opt for an affordable market- based fixed price and fixed term contract to ensure a stable price over a given period and suppliers should not unilaterally modify the terms and conditions before such contract expires.
Amendment 355 #
2023/0077(COD)
Proposal for a regulation
Recital 53
Recital 53
(53) Public interventions in price setting for the supply of electricity constitute, in principle, a market-distortive measure. Such interventions may therefore only be carried out as public service obligations and are subject to specific conditions. Under this Directive regulated prices are possible for energy poor and vulnerable households, including below costs, and, as a transition measure, for households and micro-enterprises. In times of crisis, when wholesale and retail electricity prices increase significantly, and this is having a negative impact on the wider economy, Member States should be allowed to extend, temporarily, the application of regulated prices also to SMEs. For both households and SMEs, Member States should be temporarily allowed to set regulated prices below costs as long as this does not create distortion between suppliers and suppliers are compensated for the costs of supplying below cost. However, it needs to be ensured that such price regulation is targeted and does not create incentives to increase consumption. Hence, such price regulation should be limited to 80% of median household consumption for households, and 70% of the previous year’s consumption for SMEs. Congestion revenues should also be available to finance such consumer support measures during an energy price crisis. The Commission should determine when such an electricity price crisis exists and consequently when this possibility becomes applicable. The Commission should also specify the validity of that determination, during which the temporary extension of regulated prices applies, which may be for up to one year. To the extent that any of the measures envisaged by the present Regulation constitute State aid, the provisions concerning such measures are without prejudice to the application of Articles 107 and 108 TFEU.
Amendment 384 #
2023/0077(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Regulation (EU) 2019/943
Article 2 – point 72
Article 2 – point 72
(72) ‘peak hourmarket time unit’ means an hour with the highest electricity consumption combined with a low level of electricity generated from renewable energy sources, taking cross-zonal exchanges into account;
Amendment 388 #
2023/0077(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Regulation (EU) 2019/943
Article 2 – point 73
Article 2 – point 73
(73) ‘peak shaving’ means the ability of market participants to reduce electricity consumption at peak hourmarket time units determined by the transmission system operator;
Amendment 452 #
2023/0077(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Regulation (EU) 2019/943 of the European Parliament and of the Council of 5 June
Article 7a
Article 7a
1. Without prejudice to Article 40(5) and 40(6), and when the energy crisis is declared in accordance with the article 66a of the Electricity Directive, transmission system operators may procure peak shaving products in order to achieve a reduction of electricity demand during peak hours.
Amendment 466 #
2023/0077(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Regulation (EU) 2019/943 of the European Parliament and of the Council of 5 June
Article 7a
Article 7a
(aa) The procurement of the peak shaving product shall avoid any impact on the day-ahead, intraday or balancing market.
Amendment 525 #
2023/0077(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 5 – point a
Article 1 – paragraph 1 – point 5 – point a
Regulation (EU) 2019/943
Article 8 – paragraph 1
Article 8 – paragraph 1
NEMOs shall allow market participants to trade energy as close to real time as possible and at least up to the intraday cross-zonal gate closure time. By 1 January 2028, the intraday cross-zonal gate closure time shall be at the earliest 30 minutes ahead of real time provided that this does not lead to an increase in CO2 emissions or has negative impacts on security of supply and integration of renewable energy .
Amendment 539 #
2023/0077(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Regulation (EU) 2019/943
Article 9 – paragraph –1 (new)
Article 9 – paragraph –1 (new)
Transmission system operators shall issue long-term transmission rights or have equivalent measures in place to allow for market participants, including owners of power-generating facilities using renewable energy sources, to hedge price risks across bidding zone borders, unless an assessment of the forward market on the bidding zone borders performed by the competent regulatory authorities shows that there are sufficient hedging opportunities in the concerned bidding zones.
Amendment 552 #
2023/0077(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Regulation (EU) 2019/943
Article 9 – paragraph 1
Article 9 – paragraph 1
(b) includeevaluating a methodology for the calculation of the reference prices for the virtual hubs for the forward market, aiming to maximise the correlations between the reference price and the prices of the bidding zones constituting a virtual hub; such methodology shall be applicable to all virtual hubs and based on predefined objective criteria and specifications on equivalent measures;
Amendment 639 #
2023/0077(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 9
Article 1 – paragraph 1 – point 9
Regulation (EU) 2019/943 of the European Parliament and of the Council of 5 June
Article 19a
Article 19a
2. Member States shall ensure thamay choose to implement instruments such as guarantee schemes at market prices, to reduce the financial risks associated to off-taker payment default in the framework of PPAs are in place and accessible to customers and companies that face entry barriers to the PPA market and are not in financial difficulty in line with Articles 107 and 108 TFEU. For this purpose, Member States shall take into account Union-level instruments. Member States shall determine what categories of customers are targeted by these instruments, applying non-discriminatory criteria. As the market evolves and the PPA uptake increases, these instruments such as guarantee schemes at market prices shall be re- assessed and potentially phased out.
Amendment 893 #
2023/0077(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 9
Article 1 – paragraph 1 – point 9
Regulation (EU) 2019/943
Article 19 d
Article 19 d
Indicative national objective for demand side response and storagetarget for flexibility
Amendment 899 #
2023/0077(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 9
Article 1 – paragraph 1 – point 9
Regulation (EU) 2019/943
Article 19 d
Article 19 d
Based on the report of the regulatory authority pursuant to Article 19c(1), each Member State shall define an indicative national objective fortarget for flexible technologies such as demand side response, firm capacity and storage. This indicative national objective shall also be reflected in Member States’ integrated national energy and climate plans as regards the dimension ‘Internal Energy Market’ in accordance with Articles 3, 4 and 7 of Regulation (EU) 2018/1999 and in their integrated biennial progress reports in accordance with Article 17 of Regulation (EU) 2018/1999. Each Member State shall also specify the measures employed for incentivizing investments in flexibility in different timeframes (seasonal, weekly, daily, hourly). They shall also specify a roadmap for decarbonising existing flexibility assets.
Amendment 129 #
2023/0076(COD)
Proposal for a regulation
Recital 14
Recital 14
(14) Persons professionally arranging and executing transactions have the obligation to report suspicious transactions in breach of the provisions on insider trading and market manipulation. To enhance the possibility of enforcement of such breaches, the persons professionally arranging transactions should also have the obligation to report suspicious orders and. Organised Market Places shall be required to report potential breaches of the obligation to publish inside information related to activities on their marketplace while the Agency shall be responsible for cross platform monitoring. Direct electronic access providers and shared order-book providers should be considered as persons professionally arranging transactions.
Amendment 154 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 2 – point a – paragraph 1
Article 1 – paragraph 1 – point 2 – point a – paragraph 1
Regulation (EU) No 1227/2011
Article 2, paragraph 1, point 1 – point (e) new
Article 2, paragraph 1, point 1 – point (e) new
(e) information conveyed by a client or by other persons acting on the client’s behalf and relating to the client’s pending orders in wholesale energy products, which is of a precise nature, relating directly or indirectly, to one or more wholesale energy products; and which, if it were made public, would be likely to significantly affect the prices of those wholesale energy products;
Amendment 161 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 2 – point b
Article 1 – paragraph 1 – point 2 – point b
Regulation (EU) No 1227/2011
Article 2, paragraph 1, point 1 – subparagraph 5a (new)
Article 2, paragraph 1, point 1 – subparagraph 5a (new)
- For the purposes of paragraph 1, information that has a possible effect on the demand, supply and/or prices of a wholesale energy product, or on the expectations of the demand, supply and/or prices of a wholesale energy product, shall be considered as directly or indirectly related to the wholesale energy product;
Amendment 162 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 2 – point b
Article 1 – paragraph 1 – point 2 – point b
Regulation (EU) No 1227/2011
Article 2, paragraph 1, point 1 – subparagraph 5b (new)
Article 2, paragraph 1, point 1 – subparagraph 5b (new)
“reasonable market participant’ may encompass different profiles of market participants (e.g. beginner, average, informed, professional market participant) with different trading strategies (e.g. portfolio optimisation, arbitrage, speculative) covering short- term and/or long-term products.
Amendment 166 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 2 – point c a (new)
Article 1 – paragraph 1 – point 2 – point c a (new)
Regulation (EU) No 1227/2011
Article 2, paragraph 2, point (b)
Article 2, paragraph 2, point (b)
(c a) paragraph 2, point (b), is replaced by the following: "(b) disseminating information through the media, including the internet, or by any other means, which gives, or is likely to give, false or misleading signals as to the available transmission capacity, or the supply of, demand for, or price of wholesale energy products, including the dissemination of rumours and false or misleading news, where the disseminating person knew, or ought to have known, that the information was false or misleading. When information is disseminated for the purposes of journalism or artistic expression, such dissemination of information shall be assessed taking into account the rules governing the freedom of the press and freedom of expression in other media, unless: (i) those persons derive, directly or indirectly, an advantage or profits from the dissemination of the information in question; or (ii) the disclosure or dissemination is made with the intention of misleading the market as to the supply of, demand for, or price of wholesale energy products; " Or. en (Regulation (EU) No 1227/2011)
Amendment 167 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 2 – point e a (new)
Article 1 – paragraph 1 – point 2 – point e a (new)
Regulation (EU) No 1227/2011
Article 2 – point 2 . letter (c a) new
Article 2 – point 2 . letter (c a) new
(ea) giving orders to trade or undertaking transactions at or around a specific time when reference prices, settlement prices and valuations are calculated and lead to price changes which have an effect on such prices and valuations.
Amendment 183 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 2 – point j
Article 1 – paragraph 1 – point 2 – point j
Regulation (EU) No 1227/2011
Article 2 –paragraph 20
Article 2 –paragraph 20
(20) ‘organised market place’ (‘OMP’) means an energy exchange, an energy broker, an energy capacity platform or any other person professionally arranging or executing transactions, including shared order book providers but excluding purely bilateral trading where two natural persons enter into each trade on their own account.
Amendment 190 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Regulation (EU) No 1227/2011
Article 3, paragraph 1, subparagraph 1a (new)
Article 3, paragraph 1, subparagraph 1a (new)
The use of inside information by cancelling of orders or amending an orderor modifying an existing order, the establishment of links or dependencies between orders, or any other action relating to entering into transactions or issuing orders concerning a wholesale energy product to which the information relates, where the order was placed before the person concerned possessed the inside information, shall also be considered to be insider trading.;
Amendment 197 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 5
Article 1 – paragraph 1 – point 5
Regulation (EU) No 1227/2011
Article 4a (new), paragraph 2
Article 4a (new), paragraph 2
2. An IIP shall have adequate policies and arrangements in place to make public the inside information required under Article 4(1) as close to real time as is technically possible, on a reasonable commercial basis. The information shall be made available for all purposes free of charge, including access through a clear application programming interface. The IIP shall efficiently and consistently disseminate such information in a way that ensures fast access to the inside information, on a non-discriminatory basis and in a format that facilitates the consolidation of the inside information with similar data from other sources.
Amendment 200 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 5
Article 1 – paragraph 1 – point 5
Regulation (EU) No 1227/2011
Article 4a (new), paragraph 3, letter (d a) new
Article 4a (new), paragraph 3, letter (d a) new
(da) the type of information (e.g. unavailability, forecast, actual use);
Amendment 224 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Regulation (EU) No 1227/2011
Article 7, paragraph 1
Article 7, paragraph 1
1. ACER shall monitor trading activity and available transmission capacities in wholesale energy products to detect and prevent trading based on inside information and market manipulation or attempts thereof. It shall collect the data for assessing and monitoring wholesale energy markets as provided for in Article 8.;
Amendment 225 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 7 a (new)
Article 1 – paragraph 1 – point 7 a (new)
Regulation (EU) No 1227/2011
Article 7, paragraph 3
Article 7, paragraph 3
Amendment 240 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 9 a (new)
Article 1 – paragraph 1 – point 9 a (new)
Regulation (EU) No 1227/2011
Article 8 – paragraph 1b (new)
Article 8 – paragraph 1b (new)
(9a) All parties carrying out imbalance settlement shall make imbalance settlement information available for the Agency for all market participants to be used for market monitoring purposes.
Amendment 243 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Regulation (EU) No 1227/2011
Article 9, paragraph 1
Article 9, paragraph 1
1. Market participants entering into transactions which are required to be reported to ACER in accordance with Article 8(1) shall register with the national regulatory authority in the Member State in which they are established or resident. Market participants resident or established in a third country shall declare an office , that controls and executes trading activities related to European wholesale energy markets in one of the Member States in which they are active, and register with the national regulatory authority of that Member State.;
Amendment 245 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 10 a (new)
Article 1 – paragraph 1 – point 10 a (new)
Regulation (EU) No 1227/2011
Article 9 – paragraph 3
Article 9 – paragraph 3
(10 a) In Article 9, paragraph 3 is replaced by the following: "National regulatory authorities shall transmit the information in their national registers to the Agency in a format determined by the Agency. The Agency shall, in cooperation with those authorities, determine that format and shall publish it by 29 June 2012. Based on the information provided by national regulatory authorities, the Agency shall establish a European register of market participants. National regulatory authorities and other relevant authorities shall have access to the European register. Subject to Article 17, the Agency may decide toshall make the European register, or extracts thereof, publicly available provided that commercially sensitive information on individual market participants is not disclosed. " Or. en (Regulation (EU) No 1227/2011)
Amendment 273 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 14 – point b
Article 1 – paragraph 1 – point 14 – point b
Regulation (EU) 1227/2011
Article 13 – paragraph 3
Article 13 – paragraph 3
3. In order to fight against breaches of the provisions of this Regulation, to support and complement the enforcement activities of the national regulatory authorities, and to contribute to a uniform application of this Regulation throughout the Union, the Agency mayshall, with the support of the relevant competent national regulatory authorities, carry out investigations by exercising the powers conferred onto it by and in accordance with Articles 13a and 13b.
Amendment 278 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 14 – point b
Article 1 – paragraph 1 – point 14 – point b
Regulation (EU) No 1227/2011
Article 13 – paragraph 4
Article 13 – paragraph 4
4. The Agency mayshall exercise its powers to ensure that the prohibitions set out in Article 3 and Article 5 and the obligations set out in Article 4 are applied where:
Amendment 293 #
2023/0076(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 14 – point b
Article 1 – paragraph 1 – point 14 – point b
Regulation (EU) 1227/2011
Article 13, paragraph 4, point (c a) new
Article 13, paragraph 4, point (c a) new
Amendment 1 #
2022/2146(INI)
Motion for a resolution
Citation 8 a (new)
Citation 8 a (new)
– having regard to the Commission communication of 15 January 2019 entitled ‘Commission launches debate on a gradual transition to more efficient and democratic decision-making in EU tax policy’14a _________________ 14a https://ec.europa.eu/commission/presscor ner/detail/en/IP_19_225
Amendment 2 #
2022/2146(INI)
Motion for a resolution
Citation 10 a (new)
Citation 10 a (new)
– having regard to the Commission communication of 22 December 2021 entitled ‘The Commission proposes the next generation of EU own resources’14b _________________ 14b https://ec.europa.eu/commission/presscor ner/detail/en/ip_21_7025
Amendment 3 #
2022/2146(INI)
– having regard to the Commission communication of 20 June 2023 entitled ‘EU budget: Commission puts forward an adjusted package for the next generation of own resources'15a _________________ 15a https://ec.europa.eu/commission/presscor ner/detail/en/ip_23_3328
Amendment 4 #
2022/2146(INI)
Motion for a resolution
Citation 12 a (new)
Citation 12 a (new)
– having regard to Council Regulation (EU) 2022/1854 of 6 October 2022 on an emergency intervention to address high energy prices, which includes the temporary solidarity contribution15b _________________ 15b https://eur-lex.europa.eu/legal- content/EN/ALL/?uri=CELEX%3A32022 R1854
Amendment 12 #
2022/2146(INI)
Motion for a resolution
Citation 22 a (new)
Citation 22 a (new)
– having regard to its resolution of 10 March 2022 on a European Withholding Tax framework;19a _________________ 19a https://www.europarl.europa.eu/doceo/doc ument/A-9-2022-0011_EN.html
Amendment 13 #
2022/2146(INI)
Motion for a resolution
Citation 22 b (new)
Citation 22 b (new)
– having regard to its resolution of 6 July 2022 on national vetoes to undermine the global tax deal;19b _________________ 19b https://www.europarl.europa.eu/doceo/doc ument/TA-9-2022-0290_EN.html
Amendment 20 #
2022/2146(INI)
Motion for a resolution
Citation 29 a (new)
Citation 29 a (new)
– having regard to the EU Tax Observatory study of October 2021 entitled ‘Revenue effects of the global minimum tax: country-by-country estimates’20a; _________________ 20a https://www.taxobservatory.eu/wp- content/uploads/2021/10/Note-2- November-2021-1.pdf
Amendment 28 #
2022/2146(INI)
Motion for a resolution
Recital A
Recital A
A. whereas Member States are free to decide on their own economic policies, in particular their own tax policies within the boundaries of the EU Treaties; whereas, although tax policy largely remains a responsibility of the Member States, the single market requires coordination and cooperation in setting tax policy in order to further single market integration and to avoid economic distortions;
Amendment 30 #
2022/2146(INI)
Motion for a resolution
Recital A a (new)
Recital A a (new)
Aa. whereas unanimity, as it appears in the Treaties, must be counterbalanced by a very high level of responsibility from Member States and must be in line with the principle of sincere cooperation based on Article 4(3) TEU; whereas national vetoes in tax matters have been abused by certain Member States to achieve concessions in other policy areas; whereas unanimity voting in the Council over tax policy, and corporate tax in particular, has often lead to delays and lack of progress in the harmonisation and coordination of tax rules across the Union that would be to the benefit of all; whereas the procedure laid down in Article 116 TFEU can be applied without altering the distribution of competences between the Union and the Member States;
Amendment 36 #
2022/2146(INI)
Motion for a resolution
Recital B
Recital B
B. whereas European citizens, the most vulnerable in particular, and some companies are battling strong headwinds as a result of the current adverse economic and social situations; whereas other companies, particularly MNEs, have increased their profits;
Amendment 50 #
2022/2146(INI)
C. whereas the BEPS action plan managed to establish a global consensus on manyseveral issues regarding the fight against aggressive tax planning; whereas loopholes prevail and must be addressed, notably concerning the digitalisation of the economy as well as the role of intangible assets; whereas the BEPS action plan was only decided by OECD developed countries in 2015;
Amendment 52 #
2022/2146(INI)
Motion for a resolution
Recital C a (new)
Recital C a (new)
Amendment 53 #
2022/2146(INI)
Motion for a resolution
Recital D
Recital D
D. whereas the EU led by example in transposing international agreements into a high number of tax directives improving coordination and the EU’s fight against aggressive tax planning;
Amendment 57 #
2022/2146(INI)
Motion for a resolution
Recital D a (new)
Recital D a (new)
Da. Whereas the average statutory corporate tax rate in the European Union has declined significantly during the past several decades, from approximately 35% in 1995 to nearly 21% in 2021; whereas affiliates of large multinational enterprises (MNEs) have on average paid less than 20% of their profits in corporate tax in most member states in 2016 and 2017, whereas in 8 member states, the average effective tax rate (ETR) for affiliates of large MNEs was even estimated to be below 10% for 2016 and 2017, based on country-by-country data;
Amendment 58 #
2022/2146(INI)
Motion for a resolution
Recital D a (new)
Recital D a (new)
Amendment 59 #
2022/2146(INI)
Motion for a resolution
Recital D b (new)
Recital D b (new)
Db. whereas the average headline corporate income tax rate in EU countries has been on a downwards trend in recent decades, from 35 % in 1995 to 21.2% in 2023; whereas the effective tax rate is often well below the headline tax rate;
Amendment 60 #
2022/2146(INI)
Motion for a resolution
Recital D c (new)
Recital D c (new)
Dc. whereas the Code of Conduct Group on Business Taxation did not manage to fully eradicate unfair tax arrangements offered by some Member States to large companies; whereas the Code of Conduct Group on Business Taxation has failed to reform its mandate, notably in the issue of economic substance;
Amendment 61 #
2022/2146(INI)
Motion for a resolution
Recital E
Recital E
E. whereas as of 16 DecemberJune 20223, 138 state43 jurisdictions, including all EU Member States, had agreed on the reform of the international tax system through a two- pillar solution;
Amendment 64 #
2022/2146(INI)
Motion for a resolution
Recital E a (new)
Recital E a (new)
Ea. whereas the EU Tax Observatory has estimated that the implementation of the OECD/G20 agreement’s Pillar II will lead to an immediate increase of EUR 63.9 billion in tax revenue for the 27 Member States;
Amendment 73 #
2022/2146(INI)
Motion for a resolution
Recital F a (new)
Recital F a (new)
Fa. whereas the solidarity contribution applied to the windfall profits of some companies from the energy sector was an effective European approach to implement a top-up levy on their corporate income tax; whereas this approach was also successful in avoiding any fragmentation resulting from individual action by Member States; whereas some countries have applied similar taxes on windfall profits from other sectors;
Amendment 85 #
2022/2146(INI)
Motion for a resolution
Recital G
Recital G
G. whereas the debt-equity bias inmost corporate taxation systems in the EU allows for generous tax deductions on interest payments; whereas equity financing costs cannot be deducted in a similar manner; , up to a cost of EUR 245 billion20d; whereas equity financing costs, which include dividend payments, cannot be deducted in a similar manner; _________________ 20d Impact assessment accompanying the document proposal for a Council directive on laying down rules on a debt-equity bias reduction and on limiting the deductibility of interest for corporate income tax purposes, p.48.
Amendment 103 #
2022/2146(INI)
Motion for a resolution
Paragraph 1
Paragraph 1
1. Recalls that EU Member States’ cooperationg on corporate taxation is not a goal in itself, but rather a tool to complete, improve and further develop the single market; a tool to complete, improve and further develop the single market aswell as putting an end to the detrimental race to the bottom on corporate tax rates; takes the view that instead of competing by slashing rates, countries should compete by boosting infrastructure spending, investing in access to education, and funding research.
Amendment 104 #
2022/2146(INI)
Motion for a resolution
Paragraph 1
Paragraph 1
1. Recalls that EU Member States' cooperationg on corporate taxation is not a goal in itself, but rather a tool to complete, improve and further develop the single market; notes, in addition, that a common approach on tax policies is crucial to effectively curb tax evasion, avoidance and fraud, particularly by reducing loopholes arising from different national tax provisions;
Amendment 114 #
2022/2146(INI)
Motion for a resolution
Paragraph 2
Paragraph 2
2. Welcomes the European Council conclusions of 23 March 2023 calling for the general regulatory environment to be simplified and for the administrative burden to be reduced, and the Commission communications of 16 March 2023 underlining that the EU tax framework is key in supporting growth and private investment, in particular by removing tax barriers to cross-border investment, and that the EU’s active role on tax policies seeks to address distortions, ensure the good functioning of the Single Market and prevent its fragmentation;
Amendment 120 #
2022/2146(INI)
Motion for a resolution
Paragraph 3
Paragraph 3
3. Underlines that it is paramount to fight aggressive profit shifting while promoting fiscal fairness, transparency and certainty, and while keeping; highlights that addressing tax evasion, tax avoidance and aggressive tax planning will provide additional tax revenue that helps national governments to keep taxes at levels that support sustainable economic growth;
Amendment 123 #
2022/2146(INI)
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
Amendment 124 #
2022/2146(INI)
Motion for a resolution
Paragraph 3 b (new)
Paragraph 3 b (new)
3b. Welcomes the remarks by Christine Lagarde, ECB President, in the Monetary Dialogue of 5th June 2023, acknowledging that some sectors’ firms increased their profit margins by pushing higher prices to the consumer, above the respective increases in costs; supports the comments by Ms Lagarde on the need to have better data on profits in order to fully appreciate their impact on inflation; encourages Member States to release statistics on profits margins and its impact on corporate taxation revenues;
Amendment 127 #
2022/2146(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Takes note of the numerous tax directives since 2011 that have led to fairer, simpler and more effective corporate taxation in the EU, and to a high number ofwhile stressing that loopholes prevail in the current framework; notes that benefits of said directives should outweigh its costs, and that tax compliance obligations on companies within the EU21 , particularly SMEs, should not be disproportionate; _________________ 21 See notably the Anti-Tax Avoidance Directives (ATAD I and ATAD II), the amendments of the Directive on administrative cooperation in the field of taxation (DAC 1 to DAC 7), the revision of the Parent Subsidiary Directive, the EU Dispute Settlement Directive, the Public Country-by-Country Reporting Directive, or the Pillar Two Directive.
Amendment 134 #
2022/2146(INI)
Motion for a resolution
Paragraph 5
Paragraph 5
5. DeploRegrets the fact that the Member States have implemented and applied tax directives in a divergent manner, undermining theat the implementation of some tax directives did not fully address divergences in national legislative framework, thus limiting its benefits; calls on Member States to ensure that tax directives are applied as closely as possible to its intention in order to ensure a proper functioning of the single market, and leading to misalignment in tax bases, more red tape and higher compliance costprevent unnecessary administrative and compliance costs, and the proliferation of tax schemes due to regulatory mismatches between EU jurisdictions;
Amendment 146 #
2022/2146(INI)
Motion for a resolution
Subheading 1
Subheading 1
Reducing the burden of compliance on EU companies, particularly SMEs
Amendment 148 #
2022/2146(INI)
Motion for a resolution
Paragraph 6
Paragraph 6
6. Notes that the estimated tax compliance costs for large multinational enterprises (MNEs) amount to about 2 % of taxes paid, while for SMEs the estimate is about 30 % of taxes paid; recalls that European companies, in particulardeplores how the significant disparity between effective tax rates between MNEs and SMEs creates a regressive tax system that harms the latter; recalls that SMEs, are the main enhancers of economic growth and job creation;
Amendment 155 #
2022/2146(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Calls on the Commission to present an overall evaluation of actions taken on corporate taxation since 2011 and to immediately ease the burden on businesses by invoking a regulatory moratorium and delaying those tax acts that would unnecessarily increase costs for businesses already under strain; calls on the Commission to carry out competitiveness checks for new legislative tax proposals, as requested by the European Council for all new proposals onassess the best options towards easing the administrative burden on businesses, particularly SMEs; notes the European Council's request for competitiveness checks for all new proposals, aiming to simplify the general regulatory environment and to reduce the administrative burden, from 22 March 2023;
Amendment 167 #
2022/2146(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Welcomes the proposal of the Conference on the Future of Europe of 9 May 2022 for a competitiveness check to analyse the impact, among other things, of new tax legislation on companies and their business environments; awaits impatiently the implementation of theharmonising and coordinating tax policies within the Member States of the EU in order to prevent tax evasion and avoidance, and for a competitiveness check; awaits the proposal announcementd by Commission President Ursula von der Leyen ofn 19 October 2022 to introducinge a standard competitiveness check in EU regulation; warns that competitiveness checks cannot be used to undermine labour and social standards;
Amendment 172 #
2022/2146(INI)
Motion for a resolution
Paragraph 9
Paragraph 9
9. Takes note of the renewed debate on tax incentives following the US Inflation Reduction Act; calls on the Commission to allow for experimentation with tax creditsadoption of Pillar Two Model Rules guaranteeing a minimum level of effective corporate income taxation at 15% and in the aftermath of the US Inflation Reduction Act; notes that any experimentation with tax credits, most notably within the revised framework of EU state aid, must be strictly conditional to safeguarding workers’ conditions, while prioritising green innovation and climate adaptation; insists, nevertheless, that all decisions should be taken in a coordinated manner to preserve the functioning of the single market;
Amendment 175 #
2022/2146(INI)
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9a. Notes that tax credits are de facto limited by the global minimum tax under Pillar Two which could lead to increased competition on refundable tax credits and subsidies; recalls that the absence of common rules and procedures that ensure the effective taxation of intra-EU flows of dividends, interest and royalty payments, can also provide conduits for these flows to leave the EU untaxed for low-tax third jurisdictions, thus imposing significant losses in tax collection for Member States; invites the Commission to monitor the such developments and to publish its recommendations and observations in an annual report;
Amendment 181 #
2022/2146(INI)
Motion for a resolution
Paragraph 10
Paragraph 10
10. Calls on the Member States to engage in policies of full expensing for capital investments and to make capital allowance provisions permanent in Highlights full expensing for capital investments require a careful design and significant administrative diligence to prevent a vehicle for unwarranted tax subsidies or for tax abuse; stresses, therefore, that such policies should go hand-in-hand with regular and public monitoring of tax expenditure reporting and spillover analyses; notes that capital allowance provisions must be conditional to improving wordker to improve real investments and to assiss' conditions, while also increasing investments in the real economy, with a priority for green innovation and climate adaptation, and support Europe’s competitiveness;
Amendment 184 #
2022/2146(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls on the Member States, in the light of high inflation rates, to use the additional revenues based on higher energy prices directly toto provide direct and targeted relievef to the burden on companies, especially SMEmost vulnerable citizens and the middle class;
Amendment 188 #
2022/2146(INI)
11a. Recalls that the solidarity contribution of the Union was designed as an appropriate mean to tackle surplus profits in the energy sector, in the event of unforeseen circumstances; requests that an automatic contribution on profits which do not correspond to any regular profits that Union companies or permanent establishments in the Union could have expected in the absence of a major unpredictable event affecting the EU as a whole should be levied according to similar design features;
Amendment 191 #
2022/2146(INI)
Motion for a resolution
Subheading 2
Subheading 2
Amendment 193 #
2022/2146(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Takes note ofWelcomes the two-pillar solution reached at the OECD/G20 Inclusive Framework on the allocation of taxing rights and the application of a minimum effective tax rate of 15 % on the global profits of MNEs; understands that the minimum rate should be subject to a periodic upwards review, also taking into account the proposal by the Biden administration of a 21% minimum effective corporate tax rate; considers that this agreement contributes to a fairer playing field between MNEs and SMEs; calls on Member States to assess other multilateral initiatives that can fix shortcomings in the EU tax framework, including at UN level;
Amendment 203 #
2022/2146(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Observes that, in addition to coping with a volatile business environment and an increasing number of EU tax directives, companies are focusing their financial and human resources on applying the Pillar Two rules; calls on the Commission to give companies breathing space and enough time to prepare for the possibl Pillar One and Pillar Two rules are only applicable for MNEs with a turnover above the thresholds, respectively, of EUR 20 billion and EUR 750 million; stresses that most companies, notably SMEs, are therefore exempt from this agreement, calls on the Commission to ensure full coherence and consistency of Pillar One and Pillar Two with the new BEFIT rules;
Amendment 213 #
2022/2146(INI)
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13a. Calls for the introduction of Pillar Two in the criteria used for assessing third countries in the EU listing of non- cooperative jurisdictions; considers that the EU listing process needs to be reformed, including its formalisation in EU law, notably via a binding instrument;
Amendment 214 #
2022/2146(INI)
Motion for a resolution
Paragraph 13 b (new)
Paragraph 13 b (new)
13b. Notes that since 1997 the Code of Conduct for Business Taxation has been the Union’s primary instrument to prevent harmful tax competition for companies; stresses that there need to be common principles on the extent to which Member States can use their tax regimes and policies to attract businesses and profits to end a "beggar thy neighbour" policies within the Single market;
Amendment 217 #
2022/2146(INI)
Motion for a resolution
Paragraph 13 c (new)
Paragraph 13 c (new)
13c. Calls on the Commission to evaluate the effectiveness of patent boxes and other intellectual property (IP) regimes under the new nexus approach defined by Action 5 of the BEPS Action Plan on harmful tax practices, including the impact on revenue losses; calls on the Commission to come forward with proposals in the event that the evaluation establishes an absence of impact of IP regimes on real economic activity;
Amendment 218 #
2022/2146(INI)
Motion for a resolution
Paragraph 13 d (new)
Paragraph 13 d (new)
Amendment 222 #
2022/2146(INI)
Motion for a resolution
Subheading 3
Subheading 3
Towards a simplified corporate tax regime (BEFIT)
Amendment 225 #
2022/2146(INI)
Motion for a resolution
Paragraph 14
Paragraph 14
14. Calls on the Commission to guide all the Member Stateswork towards a simplified tax system to reduce theunnecessary administrative burden for companies, especially SMEs; acknowledges that simplifying refund procedures, deductions and litigation are other solutions to reduce theunnecessary administrative burden, especially for SMEs; takes note, in this regard, of the Commission proposal from June 2023 aiming to boost cross-border investment and help fight tax abuse via a reform of withholding tax procedures;
Amendment 235 #
2022/2146(INI)
Motion for a resolution
Paragraph 15
Paragraph 15
15. Recalls that simplifyharmonising and reducing the complexity of the legal framework for corporate tax systems helps to attract foreign direct investment and reduces the risk of companies relocating to non-EU countries;
Amendment 247 #
2022/2146(INI)
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
16a. Considers that fixing loopholes that allow for tax evasion, avoidance and fraud should be a priority for legislative initiatives in the realm of taxation; notes that the corporate tax framework can also be improved in this regard; urges, therefore, the Commission to introduce strong safeguards against tax evasion, avoidance and fraud in BEFIT; stresses that such tax schemes undermine the law, the sustainability of public finances, and the sovereignty of Member States;
Amendment 252 #
2022/2146(INI)
Motion for a resolution
Paragraph 18
Paragraph 18
18. Takes note of the BEFIT objectives, as addressed in the Commission’s call for evidence for an impact assessment, to increase businesses’ resilience by reducing the complexity ofcaused by different sets of national tax rules and the respective compliance costs faced by EU businesses with cross-border operations, to remove obstacles to cross- border investment and make the single market a more attractive location for international investment, to create an environment conducive to fair and sustainable growth by paving the way for administrative simplification, and to provide sustainabled tax revenues, which is particularly important in the current challenging economic climate;
Amendment 257 #
2022/2146(INI)
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18a. Highlights that the European Parliament adopted a common position on the Common Consolidated Corporate Tax Base Directive in 2018; regrets that the Council could not find a common position; notes that Pillar 1 of the OECD inclusive framework features a form of unitary taxation as well; reiterates the opportunities of formulary apportionment to come to simplified and robust corporate tax system; calls upon Member States to urgently adopt any future Commission proposal on formulary apportionment to the benefit of corporates and EU citizens;
Amendment 258 #
2022/2146(INI)
18a. Considers that all very large firms operating in the EU should be in the scope of the future BEFIT proposal; welcomes, nonetheless, any proposal allowing smaller firms to rely on a simplified and harmonised corporate taxation framework; considers essential to ensure all sectors are covered by the future BEFIT reform, including the financial sector;
Amendment 259 #
2022/2146(INI)
Motion for a resolution
Paragraph 18 b (new)
Paragraph 18 b (new)
18b. Recalls that multinational entities frequently abuse transfer pricing rules to reduce taxable profits; recognises and acknowledges the efforts of the OECD to address shortcomings in global transfer pricing rules; however regrets that transfer pricing abuse remains a common practise also for payments to entities outside the European Union; notes that such abuse greatly impacts tax income in many EU Member States; calls upon the Commission and Code of Conduct Group to urgently adress such issues with third countries and make use of its full tool box to fight abuse of transfer pricing;
Amendment 260 #
2022/2146(INI)
Motion for a resolution
Paragraph 18 b (new)
Paragraph 18 b (new)
18b. Suggests that any adjustments to financial statements should be aligned with Pillar Two and must not leave possibilities for further unilateral adjustments, at the risk of losing the benefits of tax base harmonisation;
Amendment 261 #
2022/2146(INI)
Motion for a resolution
Paragraph 18 c (new)
Paragraph 18 c (new)
18c. Recalls the long standing demand of the Parliament to establish an allocation formula based on three criteria: (i) tangible assets (ii) labour (equally shared between personnel and salaries); (iii) sales by destination;
Amendment 262 #
2022/2146(INI)
Motion for a resolution
Paragraph 18 d (new)
Paragraph 18 d (new)
18d. Recalls that intangibles assets have the particularity of being highly mobile; considers that any future allocation formula must refrain from including intangible assets, in order not to incentivise rent-seeking business models;
Amendment 263 #
2022/2146(INI)
Motion for a resolution
Paragraph 18 e (new)
Paragraph 18 e (new)
18e. Highlights that harmonising the EU rules on corporate income taxation would not solve the complexities and vulnerabilities for base erosion related to transfer prices involving third countries; demands the Commission to propose an alternative methodology to transfer pricing, in order to limit its exploitation for base erosion and profit shifting, including the usage of formulary apportionment;
Amendment 264 #
2022/2146(INI)
Motion for a resolution
Paragraph 18 f (new)
Paragraph 18 f (new)
18f. Highlight the prominent role of tax administrations in ensuring the implementation of a future BEFIT reform; advises that sufficient means, including training, is allocated by Member States and through the future FISCALIS program;
Amendment 267 #
2022/2146(INI)
Motion for a resolution
Paragraph 19
Paragraph 19
19. HighlightNotes the idea of a one-stop- shop allowing for the filing of one consolidated tax return; calls on the Commission toacknowledges that the introducetion of a one-stop-shop for the application of the BEFIT rules in a test phase and torequires further harmonisation of the corporate tax base and the establishment of a formula for fair and effective allocation of taxing rights among Member States, and an expansion of reportable income to be exchanged between national tax authorities; notes that a one-stop-shop may be introduced via a test phase for a limited number of taxpayers, and only incorporate itd as a permanent feature of BEFIT if thesuch test phase is successful;
Amendment 271 #
2022/2146(INI)
Motion for a resolution
Paragraph 20
Paragraph 20
20. Takes note ofStresses its reservations towards the Commission proposal of 11 May 2022 addressing the debt-equity bias; deplor, particularly the costs it could generate for Member States; notes the Council's decision of 6 December 2022 to suspend the examination of the proposal; recalls on the Council to relaunch negotiations on this proposalthat, in the past, allowances for corporate equity have been exploited as tax loopholes in the Union; supports the incorporation of strong anti- avoidance provisions to prevent any allowance on equity to be used as a new tool for base erosion if an allowance for corporate equity should be set up;
Amendment 278 #
2022/2146(INI)
Motion for a resolution
Paragraph 20 a (new)
Paragraph 20 a (new)
Amendment 279 #
2022/2146(INI)
Motion for a resolution
Paragraph 20 a (new)
Paragraph 20 a (new)
Amendment 280 #
2022/2146(INI)
Motion for a resolution
Paragraph 20 b (new)
Paragraph 20 b (new)
Amendment 281 #
2022/2146(INI)
Motion for a resolution
Paragraph 20 c (new)
Paragraph 20 c (new)
20c. Pertains that international pressure can lead to reform and notes the Netherlands as an example of such reform, nonetheless takes the view that the aggressive tax planning in the EU is still being facilitated by the Member States that the European Parliament has classified as tax havens in the past, being in particular the Netherlands, Ireland, Luxemburg, Malta and Cyprus;
Amendment 284 #
2022/2146(INI)
Motion for a resolution
Paragraph 21
Paragraph 21
21. Highlights that targeted tax incentives applied in a fiscally responsible manner for private research and development (e.g. via tax credits, enhanced allowances or adjusted depreciation schedules) can help lift an economy’s overall spending towards research and development, which often comes with positive externalitiescan help lift private spending towards these purposes, which often can come with positive externalities; stresses that regular analysis of such positive externalities should be conducted and, whenever appropriate, lead to the termination of incentives that failed to produce the intended results; highlights that such incentives are more effective for SMEs if they are expenditure-based21b; underlines that such tax incentives must be strictly conditional to safeguarding workers’ conditions, while prioritising green innovation and climate adaptation; recalls that corporate spending on research and development was equal to 1.5 % of EU GDP in 2020, compared to 2.6 % in the US and Japan, according to the European Investment Bank’s 2022/2023 investment report; calls on the Commission to present an assessment of the most effective and efficient tax incentives for private research and development; calls on the Commission to produce guidelines on how to design fair and transparent tax incentives while preventing a market distortion; _________________ 21b Subcommittee on Tax affairs, hearing on "The role of tax incentives and exemptions in the framework of the reform of corporate taxation and in the promotion of European economies' competitiveness" July 11 2022
Amendment 289 #
2022/2146(INI)
Motion for a resolution
Paragraph 21 a (new)
Paragraph 21 a (new)
21a. Warns for an increase in the international subsidy competition; recalls the letter of Commissioner Vestager on 13 January 2023 showing that France and Germany accounted for over 77% of approved subsidies; calls upon the Commission to strengthen the state aid framework for tax credits and subsidies to prevent international subsidy competition which may benefit the larger and wealthier Member States and thereby negatively impact the level playing field in the single market; asks the Commission to monitor international subsidy developments and report the results to the European Parliament;
Amendment 13 #
2022/2080(INI)
Motion for a resolution
Recital B a (new)
Recital B a (new)
B a. whereas the leaks Panama Papers and Swiss Leaks suggest that the top 0.01 % of the wealth distribution owns about 50 % of the wealth placed in tax havens while the top 0.01 % evades about 25 % of its tax liability by concealing assets and investment income abroad, making tax evasion also a question about inequality1a; _________________ 1a Alstadsæter, A., Johannesen, N., & Zucman, G. (2019). Tax evasion and inequality. American Economic Review, 109(6), 2073-2103.
Amendment 16 #
2022/2080(INI)
Motion for a resolution
Recital B b (new)
Recital B b (new)
B b. whereas the practices described in the Pandora Papers further entrench social and economic inequalities in our societies, and strongly erode citizens’ trust in the rule of law and in our economic and democratic system; whereas fostering social and economic justice is ever more important in the crisis that the EU currently faces, following the war of aggression against Ukraine and the cost of living crisis that ensued;
Amendment 19 #
2022/2080(INI)
Motion for a resolution
Recital B c (new)
Recital B c (new)
B c. whereas tax crimes are a predicate offence for money laundering under EU law and international standards; whereas the activities reported in the Pandora Papers are not all inherently illegal, but certainly amount to tax avoidance and abuse of corporate secrecy;
Amendment 28 #
2022/2080(INI)
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Regrets that the revelations of continuous data leaks with significant information of interest to the public still rely on whistleblowers and investigative journalists to access information; deems it necessary to protect the confidentiality of the sources of investigative journalism, including whistleblowers; stresses the importance of defending the freedom of journalists to receive confidential, secret or restricted documents, datasets or other materials, whatever their origin, and to report on those issues of public interest without the threat of costly legal action; highlights, in this regard, the Commission’s recent proposals to tackle abusive lawsuits against journalists and human rights defenders;
Amendment 31 #
2022/2080(INI)
Motion for a resolution
Paragraph 1 b (new)
Paragraph 1 b (new)
1 b. Notes that Switzerland revised its Federal Act on Banks and Savings Banks on banking secrecy in the framework of adopting the Common Reporting Standard (CRS) for exchanging information on financial accounts; however regrets that such banking secrecy remains for information not falling under the CRS; worries that banking secrecy rules in Switzerland still apply to jurisdictions that are not part of the CRS and to Swiss nationals, including Swiss journalists, and this explains why Swiss journalists were not initially allowed to report about the Pandora Papers or to be part of the investigative consortium; welcomes any future reform of Article 47 of Switzerland’s Federal Act on Banks and Savings Bank to safeguard proper freedom of the press;
Amendment 33 #
2022/2080(INI)
Motion for a resolution
Paragraph 1 c (new)
Paragraph 1 c (new)
1 c. Notes that a general lesson learnt from several money laundering and tax leaks in recent years is that whistleblowers play a significant role in allowing these leaks to be known by the public; regrets the extended use of non- disclosure agreements (NDAs) for employees in the corporate sector without accurate legal advice;
Amendment 34 #
2022/2080(INI)
Motion for a resolution
Paragraph 2
Paragraph 2
2. Regrets the fact that only 10 Member States have passed legislation toat 24 Member States failed to transpose and communicate the transposeition of the Whistleblowers Directive7 , 15 are still in the process of doing so, and two have taken no or minimal action; _________________ 7 Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law, OJ L 305, 26.11.2019, p. 17. within the deadline; welcomes that the Commission has initiated infringement procedures against at least 19 Member States for failure to transpose the Directive6a; _________________ 6a https://ec.europa.eu/commission/presscor ner/detail/en/inf_22_3768; https://ec.europa.eu/commission/presscor ner/detail/en/inf_22_5402
Amendment 48 #
2022/2080(INI)
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Deplores that a number of EU high-level decision-makers have been featured in the Pandora Papers; regrets that, according to the unanimity vote required to fight tax evasion and avoidance at the EU level, said individuals or the governments they integrated held the power to veto any EU legislation on those matters;
Amendment 51 #
2022/2080(INI)
Motion for a resolution
Paragraph 3 b (new)
Paragraph 3 b (new)
3 b. Calls on the Council to move towards the use of qualified majority voting in certain tax matters concerning tax evasion and avoidance, and for the implementation of international tax agreements; stresses that the lack of further tax coordination pressures Member States to engage in a detrimental race to the bottom, while also hampering cross-border economic activity;
Amendment 52 #
2022/2080(INI)
Motion for a resolution
Paragraph 3 c (new)
Paragraph 3 c (new)
3 c. Welcomes the proposed Anti- Money Laundering legislative package; stresses the importance of increasing the coordination between national legal frameworks to address loopholes, and the improvement to supervision provided by establishing a European Anti-Money Laundering Authority (AMLA) with adequate resources and competences;
Amendment 61 #
2022/2080(INI)
Motion for a resolution
Paragraph 6
Paragraph 6
6. Points out that global professional services firms s possess a capacity as ‘career hubs’, where 68 % of transfer pricing professionals in multinational corporations had worked in a global professional services firmGPSF before11 ; is aware of examples of tax authority officials going on to work in such firms or multinational corporationGPSFs or MNCs immediately after; calls on the Member States to regulate the phenomenon ofensure revolving doors regulation, including cooling- off periods, with regard to officials in tax administrations; to officials of tax administrations, and also to uphold these standards on international organisations they are members of, such as the OECD, so as to avoid conflicts of interest and revolving doors; calls on the OECD, in particular, to uphold its own 2010 Recommendation Principles for Transparency and Integrity in Lobbying; _________________ 11 Christensen, R.C., ‘Transnational Infrastructural Power of Professional Service Firms’, SocArXiv, 9 September 2022.
Amendment 67 #
2022/2080(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Calls on the Commission and the Member States to recognise and address the risks of conflicts of interest stemming from the provision of legal advice, tax advice and auditing services when advising both corporate clients and public authorities; reiterates its call on the Commission to propose measures to clearlythe separateion of accountancying firms fromand financial or tax service providers as well as on all advisory services; welcomes the recently announced division of activities of one of the Big 4 major accounting firms into separate audit and advisory businesses, demonstrating that such separation is achievable11a; _________________ 11a https://www.theguardian.com/business/20 22/sep/08/ernst-young-splits-into- separate-audit-and-advisory-businesses
Amendment 87 #
2022/2080(INI)
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
Amendment 91 #
2022/2080(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. Observes, in parallel, a growing trend for countries, and EU Member States in particular, to adopt legal frameworks designed to attract high- net- worth individuals, foreign pensioners and highly skilled workers to invest or live in their territory, notably granting them generous tax benefits and exemptions which do not apply to nationals, in addition to offering golden visas and selling citizenship opportunities; golden visa/sale of citizenship regimes; notes that governments generally use two instruments to compete for taxpayers and mobile tax bases in the area of personal income and wealth taxation: (top) tax rates and preferential tax arrangements targeted to income and wealth-rich foreigners14a; deplores that granting tax advantages to more mobile source of income increases inequality as the non mobile income earners end up paying more taxes than mobile income earners, in proportion; _________________ 14a Harmful Practices and Competition in the Area of Personal Income and Wealth Taxation, https://www.europarl.europa.eu/RegData/ etudes/IDAN/2022/703343/IPOL_IDA(20 22)703343_EN.pdf
Amendment 98 #
2022/2080(INI)
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
Amendment 109 #
2022/2080(INI)
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13 a. Calls on the Commission to include in its future proposal on DAC 8 – among other previous recommendations related to DAC3 and outlined in Parliament’s resolution on the implementation of the EU requirements for exchange of tax information – the exchange of tax rulings concerning natural persons, which are often drafted by intermediaries, in order to ensure that the arrangements of high-net-worth individuals with a Member State’s tax authorities are shared with all Member States;
Amendment 122 #
2022/2080(INI)
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14 a. Deplores that the disparity of capital gains taxation across the EU might generate wealth shifting and tax avoidance behaviour across Member States; Calls on the Commission to assess the feasibility, economic impact of a minimum tax on capital gains at European level;
Amendment 124 #
2022/2080(INI)
Motion for a resolution
Paragraph 14 b (new)
Paragraph 14 b (new)
14 b. Notes that some jurisdictions, such as the United Kingdom, have in place unexplained wealth control mechanisms aiming to detect the proceeds of criminal activities; stresses that this mechanism consists of a court order requiring a person who is reasonably suspected of being involved in serious crime, or of being connected to a person involved in it, to explain the nature and extent of their interest in particular property, and to explain how that property was obtained, where there are reasonable grounds to suspect that the respondent’s known lawfully obtained income would be insufficient to enable the respondent to obtain the property; invites the Commission to assess the effects and feasibility of such a measure at Union level to enable law enforcement to better investigate the origin of ill-gotten assets and recover the proceeds of crime;
Amendment 128 #
2022/2080(INI)
Motion for a resolution
Paragraph 15
Paragraph 15
15. Welcomes the adoption of the first final rule on beneficial ownership reporting under the USnited States (US) Corporate Transparency Act; regrets the lack of political will in the US to share information regarding the financial accounts of non-US citizens; reiterates its call on the US to join the OECD Common Reporting Standard as soon as possibleRS as soon as possible, thereby fully exchanging information with other countries on a reciprocate basis;
Amendment 129 #
2022/2080(INI)
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15 a. Notes that despites the implementation of European and national legislation on exchange of information and transparency, the quality of data exchanged as well as the quality of data in different public registers remains low, poor, incomplete or not sufficiently updated; urges Member States to dedicate the appropriate resources, including sufficient staff and technology, to process and make full use of the data; calls on the Commission to issue guidance or provide support to Member State and reporting entities to guarantee the quality of data sent; requests that the Commission provides an overall assessment of the quality of data provided in the context of exchange of information between Member States as well as the quality of data in compulsory public registers;
Amendment 132 #
2022/2080(INI)
Motion for a resolution
Paragraph 15 b (new)
Paragraph 15 b (new)
15 b. Recalls the importance of transparency of beneficial ownership information (BOI) across the world the EU’s leading role in this domain; regrets, however, the delay in the setting-up of the Beneficial Ownership Registers Interconnection System (BORIS) in the EU due to technical difficulties; highlights that access to adequate, accurate and up-to-date BOI and control of legal persons is a valuable tool in the fight against tax evasion and avoidance;
Amendment 133 #
2022/2080(INI)
Motion for a resolution
Paragraph 15 c (new)
Paragraph 15 c (new)
15 c. Stresses that the 5th AMLD requires Member States to set up registers of the beneficial owners of all legal entities established in the EU, including trusts, and grants public access to basic beneficial ownership information about companies; regrets the delays of implementation of these requirements in many Member States;
Amendment 134 #
2022/2080(INI)
15 d. Notes with concern that Member States have adopted BO registers in very divergent ways, with different access conditions, different search functions and different mechanisms for data verification, if any; stresses that, as a result, there has been a delay delay in the setting-up of the Beneficial Ownership Registers Interconnection System (BORIS) due to technical difficulties;
Amendment 135 #
2022/2080(INI)
Motion for a resolution
Paragraph 15 e (new)
Paragraph 15 e (new)
15 e. Reminds the Commission and the Member States that it is absolutely essential that beneficial ownership information is accessible for financial intelligence units (FIUs), law enforcement, obliged entities and the general public; deplores the fact that delays in Member States and the overall lack of coordination in the implementation process are undermining the effectiveness of an functioning interconnection system, and calls on all actors to address this delay as a matter of urgency;
Amendment 136 #
2022/2080(INI)
Motion for a resolution
Paragraph 15 f (new)
Paragraph 15 f (new)
15 f. Welcomes the revision of the Recommendation 24 by the Financial Action Task Force (FATF), which requires countries to prevent the misuse of legal persons for money laundering or terrorist financing; highlights that henceforth countries will have to require beneficial ownership information to be held by a public authority or body functioning as beneficial ownership registry or an alternative mechanism as efficient;
Amendment 137 #
2022/2080(INI)
Motion for a resolution
Paragraph 15 g (new)
Paragraph 15 g (new)
15 g. Stresses that progress in tackling the use of anonymous companies can only be possible if information about beneficial owners is easily and available in a timely manner in all jurisdictions, and if authorities are able to make use of that information and cross-check data for investigative purposes;
Amendment 138 #
2022/2080(INI)
15 h. Welcomes further that the FATF is conducting a review of Recommendation 25 on the transparency and BOI of legal arrangements; considers, in this regard, that, similarly to what already is prescribed in EU law, the standard should determine that trusts or other similar legal arrangements be registered, that multi-pronged approach to trust ownership transparency should be required, including a trust register as a required component and that access to BO information on trusts be at least as comprehensive as it is currently determined by EU law;
Amendment 139 #
2022/2080(INI)
Motion for a resolution
Paragraph 15 i (new)
Paragraph 15 i (new)
15 i. Recalls that the United Arab Emirates feature on the grey list of the Financial Action Task Force, a global money laundering watchdog, since March 2002, since the FATF has concluded that the UAE have strategic deficiencies in their regime to counter money laundering, terrorist financing, and proliferation financing; stresses that under the Commission’s methodology, where a third country is listed by the FATF, it should automatically be added to the EU list of high risk third countries without further autonomous assessment, through a Delegated Act; regrets that, in this case, the Commission has yet to propose to add the UAE to the EU list; calls for the United Arab Emirates to be identified as a high-risk third country without further delay;
Amendment 140 #
2022/2080(INI)
Motion for a resolution
Paragraph 15 j (new)
Paragraph 15 j (new)
15 j. Reiterates its conclusions regarding the fact that, as exposed by the Pandora Papers, some U.S. states, such as South Dakota, Alaska, Wyoming, Delaware and Nevada, have become hubs of financial and corporate secrecy; regrets the lack of visible progress or political will in these states to enact necessary reforms since the revelations;
Amendment 141 #
2022/2080(INI)
Motion for a resolution
Paragraph 15 k (new)
Paragraph 15 k (new)
15 k. Regrets that the US Congress has so far failed to pass the bill the Establishing New Authorities for Businesses Laundering and Enabling Risks to Security Act (ENABLERS), which would require the non-financial/ intermediary sector to carry out due diligence obligations on their customers, as recommended by FATF standards;
Amendment 142 #
2022/2080(INI)
Motion for a resolution
Paragraph 15 l (new)
Paragraph 15 l (new)
15 l. Recalls that the EU list on non- cooperative jurisdictions assesses whether a jurisdiction has at least a ‘largely compliant’ rating with the CRS according to the Global Forum on Transparency and Exchange of Information for Tax Purposes; calls on the Council to reassess the US in the framework of the EU list, with particular regard to the tax transparency criteria; calls on the Commission to follow suit should any Member State be rated ‘non-compliant’ or ‘partially-compliant’ by the Global Forum, notably via infringement procedures if appropriate;
Amendment 146 #
2022/2080(INI)
Motion for a resolution
Paragraph 16
Paragraph 16
16. Welcomes the Commission proposal for a Council directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU14 ; calls on the Council to swiftly adopt the proposal once Parliament has submitted its opinion; adopt the proposal swiftly after the Parliament emits its opinion; insists that such proposal can only deliver if it is accompanied by counter measures such as the denial of tax residence certificates; calls on the Commission and Member States to further promote global regulation on mandatory substance requirements for companies as a tool to prevent tax avoidance; _________________ 14 COM(2021)0565.
Amendment 151 #
2022/2080(INI)
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
16 a. Calls for the creation of an EU Asset Register to provide public authorities with centralised access to information on the ownership of high value assets and goods throughout the EU and thereby effectively curb efforts to circumvent financial targeted sanctions, and fight money laundering and tax evasion and avoidance;
Amendment 153 #
2022/2080(INI)
Motion for a resolution
Paragraph 16 b (new)
Paragraph 16 b (new)
Amendment 155 #
2022/2080(INI)
Motion for a resolution
Paragraph 16 c (new)
Paragraph 16 c (new)
16 c. Reiterates, in this regard, the conclusions and recommendations of its resolutions of 21 January 2021 on reforming the EU list of tax havens and of 7 October 2021 on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group) and calls on the Council to relaunch discussions on comprehensive reform;
Amendment 156 #
2022/2080(INI)
Motion for a resolution
Paragraph 16 d (new)
Paragraph 16 d (new)
16 d. Calls on the Council in particular to include the automatic listing of third jurisdictions with a 0 % corporate tax rate or with no taxes on companies’ profits as a standalone criterion; notes with concern that third countries may repeal non- compliant tax regimes but substitute them with new ones that are potentially harmful to the EU;
Amendment 157 #
2022/2080(INI)
Motion for a resolution
Paragraph 17
Paragraph 17
Amendment 175 #
2022/2080(INI)
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18 a. Regrets the lack of democratic accountability in the process of elaboration of the “EU list of non- cooperative jurisdictions for tax purposes”; recalls the fact that the Council sometimes applies diplomatic or political criteria, not related to the control of tax havens, when moving countries from the “black” to the “grey list” and vice-versa, which undermines the credibility, the predictability and the usefulness of the lists; calls for a greater role of the Parliament in the preparation of the list and for an extensive revision of the screening criteria;
Amendment 68 #
2022/0413(CNS)
Proposal for a directive
Recital 1
Recital 1
(1) Tax fraud, tax evasion and tax avoidance represent a major challenge for the Union and at global level. It is estimated that EU Member States lose up to EUR 170 billion per year1a as a result of tax fraud, tax evasion and tax avoidance, which significantly undermines the capacity to provide quality public services. Exchange of information is a pivotal part in the development of a well- functioning and effective EU framework to fight against such harmful practices. __________________ 1a Polish Economic Institute, Tax unfairness in the European Union: https://pie.net.pl/wp- content/uploads/2018/07/PIE_Report_Tax _Havens_EU.pdf
Amendment 70 #
2022/0413(CNS)
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2a) In order to ensure the proper implementation of this directive, Member States should communicate to the Commission, on an annual basis, relevant information about obstacles encountered. Furthermore, the exchange of national best practices among tax authorities should also be encouraged.
Amendment 72 #
2022/0413(CNS)
Proposal for a directive
Recital 2 b (new)
Recital 2 b (new)
(2b) Given the free circulation of capital, national stand-alone approaches do not provide efficient answers to tax abuse. The implementation of EU-wide policies and, whenever possible, international agreements remains, therefore, a crucial dimension in efforts to improve the fairness of tax systems.
Amendment 95 #
2022/0413(CNS)
Proposal for a directive
Recital 26 a (new)
Recital 26 a (new)
(26a) While several countries, including many Member States, are releasing anonymised and aggregated information per country - extracted from the country- by-country reports required under DAC 4 or Action 13 from the BEPS Action Plan - , it is regrettable that some Member States are not publishing this information in international databases. A harmonised approach in this regard is required, with the objective of having the publication of aggregated data per country, and should be object of the next revision of the DAC.
Amendment 98 #
2022/0413(CNS)
Proposal for a directive
Recital 29
Recital 29
(29) The Tax Identification Number (‘Proper identification of taxpayers is essential to effective exchange of information between tax administrations. A European taxpayer identification number (TIN) should be created to provide the best means for this identification. It would allow any third party to quickly, easily and correctly identify and record TINs in cross-border relations and serve as a basis for effective automatic exchange of information between Member States tax administrations. A European TIN’) is essential for Member States to match information received with data present in national databases. It by increases Member States’ing the capabilcity of identifying the relevant taxpayers and correctly assessing the related taxes. Therefore, it is important that Member States require that TIN is indicated in the context of exchanges related to financial accounts, advance cross-border rulings and advance pricing agreements, country-by- country reports, reportable cross-border arrangements, and information on sellers on digital platforms.
Amendment 104 #
2022/0413(CNS)
Proposal for a directive
Recital 34
Recital 34
(34) Directive 2011/16/EU provides for the possibility to use the information exchanged for other purposes than for direct and indirect tax purposes to the extent that the sending Member State has stated the purpose allowed for the use of such information in a list. However, the procedure for such use is cumbersome as the sending Member State need to be consulted before the receiving Member State can use the information for other purposes. Removing the requirement for such consultation should alleviate the administrative burden and allow swift action from tax authorities when needed. It should therefore not be required to consult the sending Member State where the intended use of information is covered in a list drafted beforehand by the sending Member State. Such list can include the use of information of non-tax related data by local authorities in the framework of thresholds and limitations attached to the delivery of certain services such as services provided via an online platform in particular.
Amendment 107 #
2022/0413(CNS)
Proposal for a directive
Recital 36
Recital 36
(36) In order to enhance the efficient use of resources, facilitate the exchange of information and avoid the need for each Member States to make similar changes to their systems for storing information, a central directory should be established, accessible to all Member States and only for statistical purposes to the Commission, to which Member States would upload and store reported information, instead of exchanging that information by secured email. This effort should also enhance the exchange of best practices on how to implement digital tools in tax administrations to reduce compliance costs and bureaucracy, while improving effectiveness and efficiency, and taking into account the need to qualify human resources. The practical arrangements necessary for the establishment of such central directory should be adopted by the Commission.
Amendment 108 #
2022/0413(CNS)
Proposal for a directive
Recital 36 a (new)
Recital 36 a (new)
(36a) The Commission is entitled to produce reports and documents, using the information exchanged in an anonymised manner, so as to take into account the taxpayers’ rights to confidentiality and in compliance with Regulation (EC)1049/2001 regarding public access to European Parliament, Council and Commission documents. The publication of anonymised and aggregated country- by-country report statistics, including on effective tax rates, on an annual basis for all Member States contributes to improve the quality of public debates on taxation affairs.
Amendment 121 #
2022/0413(CNS)
Proposal for a directive
Recital 44 a (new)
Recital 44 a (new)
(44a) The successive revisions of the EU legislative framework on exchange of information should be reflected in the agreements with third countries. Therefore, where there is a signed agreement, the Union and the Member States shall seek its review.
Amendment 122 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a a (new)
Article 1 – paragraph 1 – point 1 – point a a (new)
Amendment 123 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point a b (new)
Article 1 – paragraph 1 – point 1 – point a b (new)
Directive 2011/16/EU
Article 3 – point 16
Article 3 – point 16
(ab) point 16 is deleted.
Amendment 128 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point b
Article 1 – paragraph 1 – point 1 – point b
34a. 'beneficial owner' means beneficial owner as defined in Article 2, point 22, of [please insert reference - Regulation on the prevention of the use of the financial system for the purposes of money laundering and terrorist financing - COM 2021/420 FINAL].
Amendment 131 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 1 a (new)
Article 1 – paragraph 1 – point 1 a (new)
Directive 2011/16/EU
Article 6 – paragraph 4
Article 6 – paragraph 4
(1a) In Article 6, paragraph 4 is replaced by the following: "4. When specifically requested by the requesting authority, the requested authority shall communicate original documents provided that this is not contrary to the provisions in force in the Member State of the requested authority. ." Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)
Amendment 132 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 1 b (new)
Article 1 – paragraph 1 – point 1 b (new)
Directive 2011/16/EU
Article 7 – paragraph 4 a (new)
Article 7 – paragraph 4 a (new)
(1b) The following paragraph is added: "4a. Where upon the receipt of the requested information, the requesting authority submits a follow-up request, the requested authority shall provide that further required information as soon as possible, and no later than one month from the date of receipt of the follow-up request."
Amendment 133 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i
Article 1 – paragraph 1 – point 2 – point a – point i
Directive 2011/16/EU
Article 8 – paragraph 1 – point e
Article 8 – paragraph 1 – point e
(e) ownership of and incomebeneficial ownership, income and capital gains from immovable property;
Amendment 135 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i
Article 1 – paragraph 1 – point 2 – point a – point i
Directive 2011/16/EU
Article 8 – paragraph 1 – point e a (new)
Article 8 – paragraph 1 – point e a (new)
(ea) beneficial ownership, income and capital gains from financial assets;
Amendment 136 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i
Article 1 – paragraph 1 – point 2 – point a – point i
Directive 2011/16/EU
Article 8 – paragraph 1 – point e b (new)
Article 8 – paragraph 1 – point e b (new)
(eb) beneficial ownership, income and capital gains from high-value non- financial assets, such as precious commodities, art, and other goods held in free ports, customs warehouses, safe deposit boxes;
Amendment 137 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a – point i
Article 1 – paragraph 1 – point 2 – point a – point i
Directive 2011/16/EU
Article 8 – paragraph 1 – point e c (new)
Article 8 – paragraph 1 – point e c (new)
(ec) beneficial ownership, capital gains and lease income of certain goods, as defined in Article 16b of [Please insert reference to AMLD - Directive on mechanisms to be put in place by the Member States for the prevention of the use of the financial system for the purposes of money laundering or terrorist financing];
Amendment 143 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b a (new)
Article 1 – paragraph 1 – point 2 – point b a (new)
Directive 2011/16/EU
Article 8 – paragraph 2 a (new)
Article 8 – paragraph 2 a (new)
(ba) In paragraph 2, the following subparagraph is added : "The automatic exchange of information shall be deemed to be respected for points h to k, paragraph 1, first subparagraph, if competent authorities of any other Member States can access such information either through the national registries or data retrieval systems or interconnected registries as provided in [please insert reference – proposal for a directive on the mechanisms to be put in place by the Member States for the prevention of the use of the financial system for the purposes of money laundering or terrorist financing and repealing Directive (EU) 2015/849]."
Amendment 145 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b a (new)
Article 1 – paragraph 1 – point 2 – point b a (new)
Directive 2011/16/EU
Article 8 – paragraph 3
Article 8 – paragraph 3
(ba) paragraph 3 is deleted.
Amendment 146 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b b (new)
Article 1 – paragraph 1 – point 2 – point b b (new)
Directive 2011/16/EU
Article 8 – paragraph 3a – subparagraph 2 – point a
Article 8 – paragraph 3a – subparagraph 2 – point a
(bb) in paragraph 3a, second subparagraph, point a is replaced by the following: "(a) the name, address, TIN(s) and date and place of birth (in the case of an individual) of each Reportable Person that is an Account Holder of the account and, in the case of any Entity that is anthe ultimate beneficial Account Holder and that, after application of due diligence rules consistent with the Annexes, is identified as having one or more Controlling Persons that is a Reportable Person, the name, address, and TIN(s) of the Entity and the name, address, TIN(s) and date and place of birth of each Reportable Person; (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)" Or. en
Amendment 149 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 3 – point b a (new)
Article 1 – paragraph 1 – point 3 – point b a (new)
Directive 2011/16/EU
Article 8a – paragraph 3 – subparagraph 2 a (new)
Article 8a – paragraph 3 – subparagraph 2 a (new)
(ba) in paragraph 3 the following subparagraph is added: "The competent authority shall not negotiate and agree new bilateral or multilateral advance pricing arrangements with third countries that do not permit its disclosure to competent authority of other Member States as from 1 January 2024."
Amendment 150 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 3 – point d – point i a (new)
Article 1 – paragraph 1 – point 3 – point d – point i a (new)
Directive 2011/16/EU
Article 8a – paragraph 6 – point b
Article 8a – paragraph 6 – point b
(ia) point b is replaced by the following: "(b) a summary of the advance cross- border ruling or advance pricing arrangement, including a description of the relevant business activities or transactions or series of transactions, the resulting effective tax rate of the tax payer in the requested Member State and any other information that could assist the competent authority in assessing a potential tax risk, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy; (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101);" Or. en
Amendment 152 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 3 a (new)
Article 1 – paragraph 1 – point 3 a (new)
Directive 2011/16/EU
Article 8aa – paragraph 2 – subparagraph 1a
Article 8aa – paragraph 2 – subparagraph 1a
Amendment 155 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Directive 2011/16/EU
Article 8ab – paragraph 14 – point c
Article 8ab – paragraph 14 – point c
(c) a summary of the content of the reportable cross-border arrangement, including a reference to the name by which it is commonly known, if any, and a description of the relevant arrangements, the expected impact on the effective tax rate of the tax payer in the requested Member State and any other information that could assist the competent authority in assessing a potential tax risk, without leading to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy;
Amendment 156 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 4 a (new)
Article 1 – paragraph 1 – point 4 a (new)
Directive 2011/16/EU
Article 8ab – paragraph 14 – point h a (new)
Article 8ab – paragraph 14 – point h a (new)
(4a) in Article 8ab, paragraph 14, the following point is added: "(ha) the list of beneficiaries, updated on a yearly basis."
Amendment 172 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive 2011/16/EU
Article 8ad – paragraph 11 a (new)
Article 8ad – paragraph 11 a (new)
11a. The provisions laid down by paragraph 11 shall not be applicable if the non-Union jurisdiction is currently listed in Annex I or Annex II of the EU list of non-cooperative jurisdictions for tax purposes, or identified in the list of third countries which have strategic deficiencies in their AML/CFT regimes, or if it has been part of either in the previous 12 months. Furthermore, any future listing in Annex I or Annex II of the EU list of non- cooperative jurisdictions for tax purposes or identification as a third country which has strategic deficiencies in its AML/CFT regime shall suspend the effect of any existing implementing acts regarding that specific jurisdiction.
Amendment 175 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 6 a (new)
Article 1 – paragraph 1 – point 6 a (new)
Directive 2011/16/EU
Article 12a – paragraph 1
Article 12a – paragraph 1
(6a) Article 12a, paragraph 1 is replaced by the following: "1. "The competent authority of one or more Member States may request the competent authority of another Member State (or other Member States) to conduct a joint audit. The requested competent authorities shall respond to the request for a joint audit within 630 days of the receipt of the request. The requested competent authorities may reject a request for a joint audit by the competent authority of a Member State on justified grounds. (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)" Or. en
Amendment 180 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 7 – point b
Article 1 – paragraph 1 – point 7 – point b
Directive 2011/16/EU
Article 16 – paragraph 3
Article 16 – paragraph 3
3. Where a competent authority of a Member State considers that information which it has received from the competent authority of another Member State is likely to be useful for the purposes referred to in paragraph 1 to the competent authority of a third Member State, it may transmit that information to the latter competent authority, provided that transmission is in accordance with the rules and procedures laid down in this Directive. It shall inform the competent authority of the Member State from which the information originates about its intention to share that information with a third Member State. The Member State of origin of the information may oppose such a sharing of information within 15 calendar days of receipt of the communication from the Member State wishing to share the information.;
Amendment 183 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 7 a (new)
Article 1 – paragraph 1 – point 7 a (new)
Directive 2011/16/EU
Article 17 – paragraph 4
Article 17 – paragraph 4
(7a) in Article 17, paragraph 4 is amended as follows: "4. The provision of information may be refused where the requested Member State demonstrates it would lead to the disclosure of a commercial, industrial or professional secret or of a commercial process, or of information whose disclosure would be contrary to public policy. " Or. en (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20230101)
Amendment 186 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 9 – point b
Article 1 – paragraph 1 – point 9 – point b
Directive 2011/16/EU
Article 21 – paragraph 8
Article 21 – paragraph 8
8. The Commission shall, by means of implementing acts, issue a standard form allowing Member States to use a European TIN. Those implementing acts shall be adopted in accordance with the procedure referred to in Article 26(2). In addition, the Commission, acting on behalf of Member States, shall develop and provide Member States with a tool allowing an electronic and automated verification of the correctness of the TIN provided by a reporting entity or a taxpayer for the purpose of automatic exchange of information.
Amendment 196 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 11 a (new)
Article 1 – paragraph 1 – point 11 a (new)
Directive 2011/16/EU
Article 23a – paragraph 2 – subparagraph 2
Article 23a – paragraph 2 – subparagraph 2
(11a) Article 23a, paragraph 2, subparagraph 2 is replaced by the following: "Reports and documents produced by the Commission, referred to in the first subparagraph, may be used by Member States only for analytical purposes, and shall not be published be accessible to all interested parties and subsequently the public, insofar as the infor made available to any otion they contain is not attributable to a single taxpayer, and their person or body without the express agreement of the Commission.disclosure complies with Regulation (EC) No 1049/2001 regarding public access to European Parliament, Council and Commission documents."
Amendment 211 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 13
Article 1 – paragraph 1 – point 13
Directive 2011/16/EU
Article 25a – paragraph 3 – subparagraph 1
Article 25a – paragraph 3 – subparagraph 1
In cases of failure to report after 2 administrative reminders or when the provided information contains incomplete, incorrect or false data, amounting to more than 2510 % of the information that should have been reported in accordance with the information set forth in Annex VI, Section II, subparagraph (B), Member States shall ensure that the penalties that can be applied include at least the following minimum pecuniary penalties.
Amendment 232 #
2022/0413(CNS)
Proposal for a directive
Article 1 – paragraph 1 – point 14
Article 1 – paragraph 1 – point 14
Directive 2011/16/EU
Article 27 – paragraph 2 – subparagraph 1 a (new)
Article 27 – paragraph 2 – subparagraph 1 a (new)
The Commission shall take such reporting from Member States into account for the purposes of advancing with further legislative reviews to address persisting loopholes and weaknesses of the present directive.
Amendment 243 #
2022/0396(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point 37
Article 3 – paragraph 1 – point 37
Amendment 306 #
2022/0396(COD)
Proposal for a regulation
Article 6 – paragraph 3
Article 6 – paragraph 3
3. Recyclable pPackaging shall, from 1 January 2030, comply with the design for recycling criteria as laid down in the delegated acts adopted pursuant to paragraph 4 and, from 1 January 2035, also with the recyclability at scale requirements laid down in the delegated acts adopted pursuant to paragraph 6. Where such packaging complies with those delegated acts, it shall be considered to comply with paragraph 2, points (a) and (e).
Amendment 338 #
2022/0396(COD)
Proposal for a regulation
Article 6 – paragraph 9
Article 6 – paragraph 9
Amendment 531 #
2022/0396(COD)
Proposal for a regulation
Article 22 – paragraph 2 a (new)
Article 22 – paragraph 2 a (new)
2a. By 31 December 2025, the Commission shall adopt delegated acts in accordance with Article 58 in order to supplement the provisions laid down in point 2 of Annex V. The Commission shall consider the list of fresh fruit and vegetables laid down in part IX of Annex I of Regulation No 1308/2013 and assess where the restriction on the market of the packaging in the format and for the purposes listed in point 2 of Annex V would create water loss or turgidity loss, microbiological hazards or physical shocks.
Amendment 564 #
2022/0396(COD)
Proposal for a regulation
Article 26 – paragraph 2 – point a
Article 26 – paragraph 2 – point a
(a) from 1 January 2030, 20at least 25 % of those beverages are made available in reusable packaging within a system for re- use or by enabling refill;
Amendment 579 #
2022/0396(COD)
Proposal for a regulation
Article 26 – paragraph 3 – introductory part
Article 26 – paragraph 3 – introductory part
3. A final distributor that is conducting its business activity in the HORECA sector and that is making available on the market within the territory of a Member State in sales packaging take- away ready-prepared food, intended for immediate consumption without the need of any further preparation, and typically consumed from the receptacle, shall ensure that:
Amendment 583 #
2022/0396(COD)
Proposal for a regulation
Article 26 – paragraph 3 – point a
Article 26 – paragraph 3 – point a
(a) from 1 January 2030, 10at least 15 % of those products are made available in reusable packaging within a system for re- use or by enabling refill;
Amendment 795 #
2022/0396(COD)
Proposal for a regulation
Article 44 – paragraph 1 – point a
Article 44 – paragraph 1 – point a
(a) single use glass, metal and plastic beverage bottles with the capacity of up to three litres; and
Amendment 798 #
2022/0396(COD)
Proposal for a regulation
Article 44 – paragraph 1 – point b
Article 44 – paragraph 1 – point b
(b) single use metalglass, metal and plastic beverage containers with a capacity of up to three litres.
Amendment 844 #
2022/0396(COD)
Proposal for a regulation
Annex V – table – row 1 and 2
Annex V – table – row 1 and 2
Amendment 851 #
2022/0396(COD)
Proposal for a regulation
Annex X – paragraph 2 – point d
Annex X – paragraph 2 – point d
(d) a deposit label and a minimum deposit level is established, which is sufficient to achieve the required collection rates;
Amendment 855 #
2022/0396(COD)
Proposal for a regulation
Annex X – paragraph 2 – point o
Annex X – paragraph 2 – point o
(o) all deposit bearing packaging that is to be collected by the DRS is clearly labelled, so that the end users can easily identify the need to return such packaging;
Amendment 53 #
2022/0164(COD)
Proposal for a regulation
Recital 6
Recital 6
(6) The REPowerEU chapter should include new reforms and investments contributing to the REPowerEU aims. Furthermore, that chapter should contain an outline of other measures, financed from sources other than the Recovery and Resilience Facility, contributing to the energy-related objectives outlined in recital (3). The outline should cover measures whose implementation should take place between 1 February 2022 to 31 December 2026, the period during which the objectives set by this Regulation are to be achieved. As regards natural gas infrastructure, especially liquefied natural gas (LNG), the investments and reforms of the REPowerEU chapters to diversify supply away from Russia should build on the needs currently identified through the assessment conducted and agreed by the European Network of Transmission System Operators for Gas (ENTSOG), established in the spirit of solidarity as regards security of supply and take into account the reinforced preparedness measures taken to adapt to new geopolitical threats and accordingly be limited to a maximum of EUR 10 billion of the total amount of resources for REPowerEU, excluding the revenues generated by the EU Emissions Trading System (ETS). Finally, the REPowerEU chapters should provide an explanation and a quantification of the effects of the combination of the reforms and investments financed by the Recovery and Resilience Facility and the other measures financed by other sources than the Recovery and Resilience Facility.
Amendment 77 #
2022/0164(COD)
Proposal for a regulation
Recital 13
Recital 13
(13) The application of the ‘do no significant harm’ principle is essential to ensure that the investments and reforms undertaken as part of the recovery from the pandemic are implemented in a sustainable manner and advance the green transition of the European Union. It should continue to apply to the reforms and investments supported by the Facility, with one targeted and time-limited exemption to safeguard the EU’ immediate energy security concerns. Considering the objective of diversifying energy supplies away from Russian suppliers, the reforms and investments in LNG terminals and infrastructure set out in those REPowerEU chapters which aim to improve energy infrastructure and facilities as well as ensuring their hydrogen-readiness to meet immediate security of supply needs fo