Activities of Niels FUGLSANG
Plenary speeches (7)
Continued financial and military support to Ukraine by EU Member States (debate)
Outcome of G20 ministerial meeting in Rio-de-Janeiro and fighting inequality (debate)
Topical debate (Rule 169) - Taxing the super-rich to end poverty and reduce inequalities: EU support to the G20 Presidency’s proposal (topical debate)
Closing the EU skills gap: supporting people in the digital and green transitions to ensure inclusive growth and competitiveness in line with the Draghi report (debate)
Reinforcing EU’s unwavering support to Ukraine against Russia’s war of aggression and the increasing military cooperation between North Korea and Russia (debate)
Rise of energy prices and fighting energy poverty (debate)
Commission’s plans to include the revision of the outstanding proposals on animal welfare in its work plan for 2025 (debate)
Shadow reports (2)
REPORT on the proposal for a Council directive on Faster and Safer Relief of Excess Withholding Taxes
REPORT on the draft Council directive on Faster and Safer Relief of Excess Withholding Taxes
Oral questions (1)
The Commission’s plans to include the revision of the outstanding proposals on animal welfare in its work plan for 2025
Written explanations (4)
Situation in Venezuela
De danske socialdemokrater i Europa-Parlamentet mener, at den nuværende situation i Venezuela er uholdbar og kræver opmærksomhed fra det internationale samfund såvel som EU.Selvom beslutningen indeholder flere gode elementer, har vi valgt at stemme blankt til den samlede beslutning. Det har vi, da vi mener, at man ikke håndfast kan konkludere på valgresultatet af præsidentvalget d. 28. maj 2024, da det officielle og samlede valgresultat ikke er offentliggjort. Derfor kan vi ikke - som teksten lægger op til - fuldt ud anerkende oppostionskandidaten, Edmundo González Urrutia, som den legitime og demokratisk valgte præsident Der skal dog ikke herske nogen tvivl om, at vi på det kraftigste fordømmer Nicolás Maduro og hans regime, og at vi nærer sympati med det venezuelske folk i den her situation.
Devastating floods in Central-Eastern Europe, loss of lives and EU preparedness to act on such disasters
De danske socialdemokrater i Europa-Parlamentet har stemt for beslutningen fra Europa-Parlamentet, der kom på baggrund af oversvømmelser i Central- og Østeuropa. Vi ser med stor alvor på de voldsomme skader som følger af klimaforandringer verden over. Vi støtter imidlertid ikke tekstens opfordring til, at EU skal udvide sit økonomiske råderum. Skal der findes flere midler til at dække skadesomkostningerne, mener vi, at det først og fremmest skal findes indenfor det nuværende budget.
General budget of the European Union for the financial year 2025 – all sections
De danske socialdemokrater i Europa-Parlamentet mener ikke, at EU-budgettet for 2025 skal øges markant, som foreslået. Vi anerkender, at øget inflation, energikrise og krigen i Ukraine lægger et øget pres på EU-budgettet, ligesom det gør på medlemslandenes nationale budgetter. Vi mener imidlertid, at EU i højere grad bør omprioritere inden for rammerne af budgettet for at imødekomme udfordringerne – ligesom medlemslandene er nødt til. Vi kan derfor ikke støtte Europa-Parlamentets forslag om at øge budgettet, og vi har stemt blankt til betænkningen om budget 2024.
Guidelines for the employment policies of the Member States
De danske socialdemokrater i Europa-Parlamentet støtter initiativer, der styrker arbejdsvilkårene, sundheden og sikkerheden på arbejdspladsen. Vi mener fortsat, at der er et stort potentiale i medlemsstaterne for at styrke beskæftigelsesindsatserne, herunder en styrkelse af videreuddannelsesmuligheder, samt at man bør sikres løn under praktik eller læreplads. Vi mener herudover, at det er vigtigt, at medlemsstaterne implementerer principperne fra den sociale søjle, men understreger at dette skal ske nationalt. Vi deler desuden bekymringen om den stigende fattigdom i Europa og mener, at social- og beskæftigelsespolitikken i medlemsstaterne spiller en afgørende rolle i at reducere fattigdommen. Vi understreger dog, at minimumsindkomster i europæiske medlemslande er opbygget på mange forskellige måder. Derfor støtter vi ikke et EU-direktiv om minimumsindkomster. Vi ønsker ligeledes, at den netop vedtagende børnegaranti får mulighed for at virke, inden vi træffer en beslutning om at forøge budgettet betragteligt.
Written questions (1)
Potential downgrade of the protection status of the wolf
Amendments (1637)
Amendment 120 #
2024/2109(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Concludessiders Pillar 2 a strategic tool for enabling pan-European collaboration and pooling of knowledge and resources, attracting private investments and for bringing together public and private stakeholders across Europe to tackle complex societal challenges; believes it is important to continue support for these collaborations; considers, however that Pillar 2 remains too complex; believes that the implementation of this pillar should be improved, simplified and streamlined; notes that the number of instruments involved, the unsuccessful implementation of missions, and the many budgetary shifts have resulted in unnecessary complexity which discourages applicants, and especially newcomers, from participating;
Amendment 210 #
2024/2109(INI)
Motion for a resolution
Paragraph 14
Paragraph 14
14. Calls for FP10 to be a stand-alone EU programme dedicated to EU research excellence, with a substantially higher budget that is sufficient for, development and innovation excellence, contributing to achieving the 3 % GDP spending target and for funding at least 75 % of the excellent proposals submitted; recommends that FP10 focus on three core objectives: (i) advancing the European Research Area (ERA) with specific measures that address regional disparities and support under-represented Member States in their innovation capacities, however, without compromising on excellence (ii) creating a European competition of ideas, and (iii) supporting strategic, large-scale collaborative research initiatives; recommends that FP10 be structured in three parts, each addressing one of the three core objectives; emphasizes that the future framework program should include similar frameworks such as pillar 2, focusing on collaboration and transforming basic research to future innovations and scale up.
Amendment 1 #
2024/2054(INI)
Motion for a resolution
Citation 11 a (new)
Citation 11 a (new)
– having regard to the European Pillar of Social Rights,
Amendment 4 #
2024/2054(INI)
Motion for a resolution
Citation 14 a (new)
Citation 14 a (new)
– having regard to the European Parliament resolution of 19 May 2022 on the social and economic consequences for the EU of the Russian war in Ukraine - reinforcing the EU´s capacity to act (2022/2653(RSP)),
Amendment 10 #
2024/2054(INI)
Motion for a resolution
Recital B
Recital B
B. whereas HICP inflation is projected to increase somewhat in the last quarter of 2024, before declining to 2.2 % inreaching the 2% inflation target in the fourth quarter of 2025 and 1.9 % in 20264 ; _________________ 4 https://www.ecb.europa.eu/press/projection s/html/ecb.projections202409_ecbstaff~9c 88364c57.en.html#toc6.
Amendment 13 #
2024/2054(INI)
Motion for a resolution
Recital C
Recital C
C. whereas the ECB’s primary objective is to maintain price stability, which it has defined as a level of inflation of 2 % over the medium term; whereas the ECB´s secondary mandate requires it, without prejudice to its primary mandate, to support the general economic objectives in the EU;
Amendment 15 #
2024/2054(INI)
Motion for a resolution
Recital E
Recital E
Amendment 21 #
2024/2054(INI)
Motion for a resolution
Recital F a (new)
Recital F a (new)
F a. whereas the ECB shall promote the general economic policies in the EU, thereby contributing to the achievement of the objectives of the EU as laid down in Article 3 TFEU;
Amendment 28 #
2024/2054(INI)
Motion for a resolution
Recital H
Recital H
H. whereas the euro is the second most important currency globally, lagging behind the US dollar by a significant margin, despite the euro area’s economic size in global trade;
Amendment 35 #
2024/2054(INI)
Motion for a resolution
Paragraph 1
Paragraph 1
1. Welcomes the role of the ECB in safeguarding monetary stability; underlines that the ECB is the institution responsible for maintaining price stability in the euro areaEuro area; emphasizes the importance of the ECB´s secondary mandate to promote the EU´s general economic objectives as set out in Article 3 TFEU, which include full employment, social progress, and environmental protection; whereas the ECB´s mandate, as defined by its objectives, is laid down in Article 127 TFEU and thus legally binding;
Amendment 51 #
2024/2054(INI)
Motion for a resolution
Paragraph 3
Paragraph 3
3. Highlights the importance of the ECB’s political independence, which should remain untouched; stresses that this independence requires the ECB to in turn refrain from taking political decisions; welcomes the institutional cooperation, thereby stressing the importance of the corresponding level of accountability towards the European Parliament;
Amendment 66 #
2024/2054(INI)
Motion for a resolution
Paragraph 5
Paragraph 5
5. RegretNotes that inflation levels remain above the ECB’s target of 2 % in some Member States%; emphasises that inflation diminishes the purchasing power of fixed incomes, savings and pensions and that it distorts the signalling function of prices that ensures an efficient allocation of resources;
Amendment 67 #
2024/2054(INI)
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Stresses that both monetary and fiscal policies should work in tandem to help European citizens and households, as well as small businesses most adversely affected by the ongoing geopolitical crisis;
Amendment 69 #
2024/2054(INI)
Motion for a resolution
Paragraph 5 b (new)
Paragraph 5 b (new)
5 b. Stresses that inflation triggered a "cost of living crisis" for EU citizens, emphasizes therefore the imperativeness of curbing inflation to its desired core inflation rate of 2%;
Amendment 80 #
2024/2054(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Warns the ECB against the temptation to lower interest rates too quickly, given the risk that inflation levels could start increasing again; stressNotes that the ECB itself expects a temporary increase in inflation levels in the last quarter of 2024 as previous sharp falls in energy prices drop out of the annual rates, before dropping again in 2025;
Amendment 88 #
2024/2054(INI)
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7 a. Emphasizes the importance of lower interest rates that encourages higher investments, which is needed to finance the green and digital transitions, recalling the Draghi report´s demand for investment quantified at 800 billion Euro;
Amendment 107 #
2024/2054(INI)
Motion for a resolution
Paragraph 9
Paragraph 9
9. Recalls that prudent fiscal policies by the Member States can complement the ECB’s efforts to keep inflation low; hHighlights that addressing excessive public deficit and debt levels is crucial to maintaining a stable economy; highlights the importance of investments in and sustainable growthfuture;
Amendment 117 #
2024/2054(INI)
Motion for a resolution
Paragraph 10
Paragraph 10
10. Expresses concern about the high levels of government debt and deficits within the Member States and the risks of fiscal dominance that this entailof new austerity measures being imposed, further exacerbating the "cost of living" crisis;
Amendment 127 #
2024/2054(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Welcomes the decrease in core inflation from its peak of 7.6 % in March 2023 to 2.7 % in September 2024, but expresses its unease at its historically and persistently high level;
Amendment 128 #
2024/2054(INI)
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12 a. Highlights that the supply- side shock - triggered by the rapid decline in fossil fuel energy imports - is the key driver for the record high inflation; emphasizes that geopolitical tensions have not been resolved which subsequently could cause another supply-side shock; notes, that the new trans-atlantic dynamic might also be a factor for a possible supply-side shock;
Amendment 154 #
2024/2054(INI)
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15 a. Welcomes the operational structure of the ECB, including the decision to incorporate secondary objectives and climate change concerns into the planning of its structural refinancing operations and structural portfolios;
Amendment 172 #
2024/2054(INI)
Motion for a resolution
Paragraph 17
Paragraph 17
17. Stresses that the ECB’s purchase programmes are unconventional policies that amount, in economic terms, to monetary financing, which is prohibited under Article 123(1) TFEU, if the ECB does not shrink back its balance sheet; calls on the ECB to therefore to continue gradually reduceing the size of its balance sheet;
Amendment 190 #
2024/2054(INI)
Motion for a resolution
Paragraph 19
Paragraph 19
19. Stresses that diverging interest rates in the euro area are generally the result of different risk premia on government bonds; stresses that purchases under the TPI wshould merely cobe used to address financeial the symptoms of loose fiscal policy; calls on Member Stmarket stress and panics unrelatesd to econduct responsible fiscal policies and ensure sustainable debt leveomic fundamentals;
Amendment 223 #
2024/2054(INI)
Motion for a resolution
Paragraph 22
Paragraph 22
Amendment 242 #
2024/2054(INI)
Motion for a resolution
Paragraph 24
Paragraph 24
24. Calls on the ECB to refrain from taking politically motivated decisions and to stick to its mandate of maintaining price stability; stresses that overstepping this mandate touches on the central bank’s political independencestick to its mandate of maintaining price stability, while having recourse to its secondary mandate in accorance wth Article 3 TFEU;
Amendment 248 #
2024/2054(INI)
Motion for a resolution
Paragraph 24 a (new)
Paragraph 24 a (new)
24 a. Emphasizes that, while price stability is the ECB´s primary target, the ECB must take account of environmental, social and economic sustainability goals in line with its secondary mandate;
Amendment 258 #
2024/2054(INI)
Motion for a resolution
Paragraph 25 a (new)
Paragraph 25 a (new)
25 a. Calls on the ECB to include a specific chapter in its annual report explaining how it has interpreted and implemented its secondary objectives;
Amendment 264 #
2024/2054(INI)
Motion for a resolution
Paragraph 26 a (new)
Paragraph 26 a (new)
26 a. Stresses the significance of the European Pillar of Social Rights for socio-economic alignment;
Amendment 266 #
2024/2054(INI)
Motion for a resolution
Paragraph 27
Paragraph 27
Amendment 278 #
2024/2054(INI)
Motion for a resolution
Paragraph 28
Paragraph 28
28. CWelcomes the Climate and nature plan 2024-2025; calls on the ECB to use all its available tools to ensure that banks take climate risk seriously in order to mitigate the financial risks resulting from climate change;
Amendment 288 #
2024/2054(INI)
Motion for a resolution
Paragraph 30
Paragraph 30
30. Calls on the ECB to look into strengthening the international role of the euro with a view to enhancing its attractiveness as a reserve currency and support market-driven shifts in this direction; stresses the need to deepen and complete the Economic and Monetary Union as a prerequisite for a strong international euro; underlines the importance that co- legislators remain in charge throughout the design of the digital euro;
Amendment 289 #
2024/2054(INI)
Motion for a resolution
Paragraph 30 a (new)
Paragraph 30 a (new)
30 a. Recalls President Lagarde´s past statement that the current and persisting geopolitical crisis requires us to progress on EU fiscal integration; welcomes the ECB´s long- standing support for a well- thought out completion of the Economic and Monetary Union, the Banking Union, namely with the establishment of a fully- fledged European Deposit Insurance Scheme, and the Capital Markets Union; recalls that this would contribute to a larger spread of risks within and the enhanched financial stability of the Momentary Union, as well as it would further strengthen the international role of the euro and amplify its attractiveness as a reserve currency;
Amendment 293 #
2024/2054(INI)
Motion for a resolution
Paragraph 30 b (new)
Paragraph 30 b (new)
30 b. Emphasizes the creation of a well- designed European safe asset could facilitate integration and help mitigate negative feedback loops between the sovereign and domestic banking sectors;
Amendment 311 #
2024/2054(INI)
Motion for a resolution
Paragraph 33 a (new)
Paragraph 33 a (new)
33 a. Regrets that the Governing Council of the ECB Governing Council consist currently of only 2 female member; urges the euro area Member States to fulfil their obligations and apply the principals of gender equality in their appointment procedures, so that both genders have equal opportunities to serve as governors of their respective national central bank;
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 for oilgas and gasto be in operation by 31 June 2024 should not be required to comply with the principle of ‘do no significant harm’ and should therefore be exempted from such assessment. To ensure that such an exemption does not jeopardise the integrity of the European Union’s 2030 and 2050 climate targets, the Commission should also include an assessment of the climate and environmental impacts of this time-limited derogation and measures how to compensate them in its annual reports.
Amendment 222 #
2022/0164(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Regulation (EU) 2021/241
Article 21c – paragraph 1 – point a
Article 21c – paragraph 1 – point a
(a) improving energy infrastructure and facilities to meet immediate security of supply needs for oil and gasgas, especially LNG, notably to enable diversification of supply in the interest of the Union as a whole,
Amendment 243 #
2022/0164(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Regulation (EU) 2021/241
Article 21c – paragraph 1 a (new)
Article 21c – paragraph 1 a (new)
Amendment 248 #
2022/0164(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Regulation (EU) 2021/241
Article 21c – paragraph 2 – point c
Article 21c – paragraph 2 – point c
(c) an explanation on how the combination of the measures referred to in paragraph 1 and points (a) and (b) of this paragraph is coherent, effective and expected to contribute to the REPowerEU objectives, and are in line with the National Energy and Climate Plans of that Member State and with the EU climate targets set out in Regulation (EU) 2021/1119, including a quantification of the energy savings.
Amendment 264 #
2022/0164(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Regulation (EU) 2021/241
Article 21c – paragraph 4
Article 21c – paragraph 4
(4) By way of derogation from Articles 5(2), 17(4), 18(4) point (d) and 19(3) points (d), the principle of “do no significant harm” within the meaning of Article 17 of Regulation (EU) 2020/852 shall not apply to investments in LNG terminals and infrastructure contributing to the reforms and investments expected to contribute to the REPowerEU objectives under paragraph 1, point (a) of this Article. This derogation shall only apply to reforms and investments to be in operation by 31 June 2024. In accordance with Article 31 of Regulation (EU) 2021/241, the Commission shall also present inits reports to the European Parliament and the Council the environmental and climate-related impact of the time-limited application of this derogation and present which measures are taken by the European Union and the Member States to compensate for any resulting negative impact on the environment and the path to reach the EU's emissions reduction target as set out in Regulation (EU) 2021/1119.
Amendment 299 #
2022/0164(COD)
Proposal for a regulation
Annex I – paragraph 1 – point a
Annex I – paragraph 1 – point a
Regulation (EU) 2021/241
Annex V – section 2 – point 2.12 – indent 1
Annex V – section 2 – point 2.12 – indent 1
— the implementation of the envisaged measures is expected to significantly contribute to the improvement of energy infrastructure and facilities to meet immediate security of supply needs for oil and gasgas, especially LNG, notably to enable diversification of supply in the interest of the Union as a whole, and is limited to a maximum amount of 10billion EUR of the total amount of resources made available in accordance with Article 14(1) of this Regulation and Article 26a (1) of Regulation (EU) 2021/1060, excluding the amount of revenue made available in accordance with Article 10e(1) of Directive 2003/87/EC,
Amendment 163 #
2022/0051(COD)
Proposal for a directive
Article 2 – paragraph 1 – point a
Article 2 – paragraph 1 – point a
(a) the company had more than 500 employees on average and had a net worldwide turnover of more than EUR 1500 million in the last financial year for which annual financial statements have been prepared;
Amendment 169 #
2022/0051(COD)
Proposal for a directive
Article 2 – paragraph 1 – point b – introductory part
Article 2 – paragraph 1 – point b – introductory part
(b) the company did not reach the thresholds under point (a), but had more than 250 employees on average and had a net worldwide turnover of more than EUR 410 million in the last financial year for which annual financial statements have been prepared, provided that at least 50% of this net turnover was generated in one or more of the following sectors:
Amendment 54 #
2021/2185(INI)
Motion for a resolution
Recital C b (new)
Recital C b (new)
Cb. whereas competitive advantages may be established and unfair competitive practices may be employed, as a result of typically legitimate and highly sophisticated tax avoidance schemes, involving several jurisdictions;
Amendment 55 #
2021/2185(INI)
Motion for a resolution
Recital C c (new)
Recital C c (new)
Cc. whereas such tax schemes may be effective through EU based subsidiaries of non – EU legal entities, thus creating a competitive disadvantage of European entities within the single market;
Amendment 56 #
2021/2185(INI)
Motion for a resolution
Recital C d (new)
Recital C d (new)
Cd. whereas significant tax differences between Member States regarding digital service providers and digital market participants may result in creating unfair competitive advantages;
Amendment 145 #
2021/2185(INI)
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Notes that national tax policies and measures can impact tax collection of other Member States and can have a distortive effect on both fair competition and investments in the single market; recalls that some Member States’ schemes taxing profits made in an international context at a lower rate than the national nominal rate or artificially lowering marginal rates risk putting SMEs at a competitive disadvantage;
Amendment 148 #
2021/2185(INI)
Motion for a resolution
Paragraph 8 b (new)
Paragraph 8 b (new)
8b. Welcomes the adoption of the public country-by-country reporting (pCBCR) proposal in November 2021 and urges Member States to transpose the obligations into their national laws as soon as possible; looks forward to the Commission legislative proposal to extend corporate tax transparency to all countries where an undertaking or group of undertakings operates in, based on the methodology for calculating effective tax rates established under Pillar 2 of the OECD negotiations; repeats its call for a minimum effective corporate tax rate; welcomes the Commission’s “Business in Europe: Framework for Income Taxation”(BEFIT) proposal and calls on Member States to swiftly agree on an ambitious proposal for a European corporate tax rulebook;
Amendment 195 #
2021/2185(INI)
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Recalls the Council's call on the Commission to consider how to tackle distortive effects resulting from a participation of bidders using tax havens outside the EU for tax avoidance purposes, giving a potential unfair advantage to multinational companies participating in such activities3a; recalls the European Parliament’s call on the Commission to consider the development of certain conditions to be applied to corporations and aggressive tax planning enablers and facilitators in public procurement procedures3b; urges the Commission to evaluate whether current legal standards allow the exclusion of undertakings or groups of undertakings using tax havens to reduce their tax bill based on the possible exclusion of bidders based on their integrity; invites the Commission to provide legal clarity in the form of guidelines to its Public Procurement Framework in this regard; calls on national governments to integrate this in their national frameworks; __________________ 3aCouncil Conclusions: Public Investment through Public Procurement: Sustainable Recovery and Reboosting of a Resilient EU Economy (13352/20), 25 November 2020, General Secretariat of the Council, para. 20, https://www.consilium.europa.eu/media/4 6905/st13352-en20.pdf 3b P9_TA(2021)0022, para. 23 - 26.
Amendment 5 #
2021/2097(INI)
Motion for a resolution
Citation 27 a (new)
Citation 27 a (new)
— having regard to the EU Tax Observatory's study "Revenue effects of the global minimum tax: country-by- country estimates"18a _________________ 18aEU Tax Observatory, 2021, "Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates"
Amendment 6 #
2021/2097(INI)
Motion for a resolution
Citation 27 b (new)
Citation 27 b (new)
— having regards to the study ‘New forms of tax competition in the European Union: An empirical investigation’ published by the EU Tax Observatory on November 22 2021,
Amendment 14 #
2021/2097(INI)
Motion for a resolution
Recital B
Recital B
B. whereas some Member States have very high financial activity, notably passive income, in proportion to the size of the economy, which may be an indication that their legal system is used by multinationals for tax avoidance; whereas high flows of royalty, interest or dividend payments through a certain jurisdiction indicate that profits are being rerouted with the sole purpose of reducing the tax burden;
Amendment 18 #
2021/2097(INI)
Motion for a resolution
Recital C a (new)
Recital C a (new)
C a. whereas the EU Tax Observatory has estimated that the implementation of the G20/OECD agreement's Pillar II will lead to an immediate gain of EUR 63.9 billion in tax revenues for the 27 Member States;
Amendment 26 #
2021/2097(INI)
Motion for a resolution
Recital E
Recital E
E. whereas complex refund procedures increase the administrative burden for cross-border investments and may create an obstacle to market integratmarket fragmentation, thus representing an obstacle to the development of a proper Capital Markets Union;
Amendment 30 #
2021/2097(INI)
Motion for a resolution
Recital E a (new)
Recital E a (new)
E a. whereas the Commission has introduced non-binding measures to ease tax refund claim procedures in the past; whereas this is the case for the 2009 recommendation that outlined how EU Member States could simplify procedures for claiming cross-border withholding tax relief and which contained measures to eliminate the tax barriers that financial institutions faced in their securities investment activities, while at the same time protecting tax revenues against abuse; whereas, in 2017, the Commission also published a Code of Conduct which put forward new guidelines on withholding tax to help Member States reduce costs and simplify procedures for cross-border investors in the EU, whose application by Member States was voluntary;
Amendment 39 #
2021/2097(INI)
Motion for a resolution
Recital F a (new)
Recital F a (new)
F a. whereas the European Commission considers that the transposition of Pillar 2 of the G20/OECD Inclusive Framework on BEPS should pave the way for agreeing the pending proposal for recasting the IRD20a _________________ 20a Communication from the Commission to the Commission to the European Parliament and the Council "Business Taxation for the 21st Century"
Amendment 40 #
2021/2097(INI)
Motion for a resolution
Recital F b (new)
Recital F b (new)
F b. whereas the Commission has pledged to propose a legislative initiative for introducing a common, standardised, EU-wide system for withholding tax relief at source, accompanied by an exchange of information and cooperation mechanism among tax administrations20b; whereas, in addition, the Commission has committed to assess the need for exchange of information and cooperation between tax authorities and financial markets supervisory authorities; _________________ 20bCommission Action Plan for Fair and Simple Taxation supporting the Recovery Strategy
Amendment 43 #
2021/2097(INI)
Motion for a resolution
Recital F c (new)
Recital F c (new)
F c. whereas in its inception impact assessment on “New EU system for the avoidance of double taxation and prevention of tax abuse in the field of withholding taxes”, the Commission outlines three options to ensure the proper functioning of the Capital Markets Union, to facilitate cross-border investment and to prevent tax abuse; whereas option 1 consists of improving withholding tax refund procedures to make them more efficient; whereas Option 2 determines the establishment of a fully-fledged common EU relief at source system; whereas Option 3 focuses on enhancing the existing administrative cooperation framework to verify entitlement to double tax convention benefits;
Amendment 47 #
2021/2097(INI)
Motion for a resolution
Recital G
Recital G
G. whereas 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; whereas new revelations in 2021 concerning these practices estimate that they have cost 10 governments, including those of Germany, Spain, France and the US, a total of €141bn;
Amendment 66 #
2021/2097(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Is pleased that 1367 countries and jurisdictions have supported the G20/OECD Inclusive Framework agreement on a two-pillar reform; regrets the fact that one Member State is not part of the Inclusive Frameworkwelcomes the European Commission's intention to put forward a legislative proposal for the implementation of Pillar II until the end of 2021; believes that the issue of putting a floor to tax competition in the area of passive income is part of the implementation of the international deal on minimum effective taxation;
Amendment 71 #
2021/2097(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Is pleased that 1367 countries and jurisdictions have supported the G20/OECD Inclusive Framework agreement on a two-pillar reform; regrets the fact that onewelcomes that all Members State is not part of the Inclusive Frameworks committed to such international reform and is convinced this will ease and speed up implementation;
Amendment 72 #
2021/2097(INI)
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Reminds that withholding taxes can be a defensive measure that Member States take against countries mentioned in the EU list of non-cooperative jurisdictions for tax purposes; recalls its request for the Commission to put forward a legislative proposal that contemplates coordinated defensive measures against listed countries, given that discretionary application by individual Member States is undermining this toolbox; highlights that the implementation of the G20/OECD agreement, notably Pillar II, must also be taken into account;
Amendment 78 #
2021/2097(INI)
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Calls on the Commission to give stronger weight to the implementation of recommendations addressing aggressive tax planning given its negative impact on tax revenues of neighbouring countries, particularly other Member States;
Amendment 84 #
2021/2097(INI)
6. Calls on the Commission and the Member States to set up a harmonised withholding tax framework that ensures that all dividend, interest and royalties payments flowing out the EU are taxed at a minimum effective tax rate; recalls its previous demand on the Commission to present a legislative proposal for an EU- wide withholding tax in order to ensure that profits generated within the Union are taxed at least once before leaving it20c; _________________ 20cEuropean Parliament resolution of 6 July 2016 on tax rulings and other measures similar in nature or effect (TAXE 2), para. 26
Amendment 93 #
2021/2097(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Recalls the proposal by 10 Member States to include an effective minimum tax rate for royalties and interest in the context of the IRD; urges the Council to swiftly resume and conclude the negotiations on the IRD and encourages the inclusion of such a measurean effective minimum tax rate on payments to third countries in the announced directive for the implementation of Pillar II;
Amendment 101 #
2021/2097(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Notes that the lack of an effective minimum tax rate on dividend payments to non-group shareholders has triggered a race to the bottom in this field; calls for the adoption of an effective minimum tax rate for dividend payments to non-group shareholders in the EU, thereby reducing harmful tax competition in this realm;
Amendment 106 #
2021/2097(INI)
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8 a. Highlights the recent attempts by the Dutch government to scrap the withholding tax on dividend payments in order to appease the Royal Dutch Shell, which is proof not only of said race to the bottom environment, but also of the leverage that multinational corporations currently hold over tax policy of sovereign countries;
Amendment 110 #
2021/2097(INI)
Motion for a resolution
Paragraph 8 b (new)
Paragraph 8 b (new)
8 b. Encourages the Commission to review all tax treaties in force and signed by Member States with third countries to ensure compliance with new global standards; asks the Commission to release recommendations to Member States regarding their existing bilateral tax treaties to ensure that they include general anti-abuse rules;
Amendment 114 #
2021/2097(INI)
Motion for a resolution
Paragraph 9
Paragraph 9
9. Recalls that in October 2018, an investigation disclosed that 11 Member States had lost up to EUR 55.2 billion in tax revenue as a result of cum-ex and cum- cum schemes, but that new estimates set the amount of loss of public revenue at much higher numbers, with these schemes continuing to take place;
Amendment 117 #
2021/2097(INI)
Motion for a resolution
Paragraph 10
Paragraph 10
10. Welcomes the inquiry and final report by the European Securities and Markets Authority into cum-ex, cum-cum and withholding tax reclaim schemes, as requested by Parliament; calls on the Commission to propose measures to link tax reclaims to the underlying distribution of dividends, or tonotably through a unique identifier, and/or by entrusting a single entity in each Member State with responsibility for collecting the withholding tax and issuing the relevant tax certificate; to ensure that multiple tax reclaims over a single distribution cannot take place and that abuse of reclaim procedures is easily detected by tax administrations;
Amendment 124 #
2021/2097(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls on the Commission to propose measures to enhance cooperation and mutual assistance between tax authorities, financial market supervisory authorities and, where appropriate, law enforcement bodies regarding the detection and prosecution of withholding tax reclaim schemes; calls on the Commission, in particular, to propose legislation removing the current legal limitations for exchange of information between financial market supervisory authorities and tax authorities which was obtained through cooperation with other authorities within the EU, and to provide a legal basis for financial market supervisory authorities to exchange relevant information with tax authorities, notably to flag suspicious activities;
Amendment 126 #
2021/2097(INI)
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11 a. Highlights the importance of ensuring that financial market supervisors are mandated to use transaction reporting data and other regulatory information they receive not only to detect market abuse and short selling violations but also to detect financial crime in a broader sense, and WHT reclaim schemes; calls on the Commission to include this mandate in forthcoming reviews of EU legislation on the regulation of financial markets;
Amendment 133 #
2021/2097(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Recalls that Directive (EU) 2018/822 (DAC 6) introduced mandatory disclosure rules for cross-border arrangements, creating obligation on intermediaries to report potentially harmful tax arrangements; calls on the Commission to evaluate to what extent these rules have contributed to revealing harmful tax arrangements such as cum-cum and cum- ex schemes and to what extent they have had a deterrent effect;
Amendment 136 #
2021/2097(INI)
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13 a. Reiterates its call for DAC 6 to be strengthened in order to require the mandatory disclosure of dividend arbitrage schemes and all information on capital gains, including the granting of dividend and capital gains tax refunds;
Amendment 145 #
2021/2097(INI)
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14 a. Requires that such proposal addresses the need for a harmonised implementation that should cover tax treaties between Member States; calls on the Commission to develop an EU tax treaty model which could be used by Member States in their bilateral agreements with third countries;
Amendment 152 #
2021/2097(INI)
Motion for a resolution
Paragraph 15
Paragraph 15
15. Encourages the development of a harmonised EU procedure for withholding tax refunds for all Member States, thereby addressing the concerns about regulatory discrepancies; highlights that such harmonisation would be particularly helpful for retail investors, who are often deterred from completing refund procedures due to excessive burden caused by said discrepancies, thus improving the level playing field;
Amendment 153 #
2021/2097(INI)
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15 a. Points out that the Commission estimates costs related to withholding tax refund procedures, foregone tax relief and opportunity costs to be EUR 8.4 billion per year; highlights that such issues can particularly impact pension funds and collective investment funds (CIF), which are often unable to obtain their lawful treaty relief; notes that developing a register listing all pension funds and CIFs entitled to treaty relief could provide a reliable reduction of unwarranted withholding taxes in the short-term;
Amendment 158 #
2021/2097(INI)
Motion for a resolution
Paragraph 16
Paragraph 16
16. NReckons that repayments of withholding taxes remain predominantly a paper driven process, which is not only slower and more burdensome for taxpayers, but also more prone to fraud; notes that digitalising these procedures and improving cooperation between national tax administrations could reduce the administrative burden and uncertainty in cross-border investments;
Amendment 162 #
2021/2097(INI)
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
Amendment 167 #
2021/2097(INI)
Motion for a resolution
Paragraph 17
Paragraph 17
17. Takes note of the option to establish an EU system for relief at source; highlights that a move towards this type of system cannot be detrimental to the fight against tax abuse; stresses that, in all circumstances, compliance by the destination state with the agreement reached by the G20/OECD Inclusive Framework, or with the equivalent EU legislation implementing said agreement, must be a prerequisite for relief at source;
Amendment 169 #
2021/2097(INI)
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17 a. Takes note of the OECD Treaty Relief and Compliance Enhancement (TRACE) initiative, which empowers authorized intermediaries to reclaim withholding tax claims on portfolio investments; reminds that only one Member State has implemented TRACE; encourages others to assess the results, both in terms of administrative burden reduction, impact on tax revenue and fraud risks;
Amendment 2 #
2021/2077(INI)
Motion for a resolution
Citation 3 a (new)
Citation 3 a (new)
— having regard to its resolution of 17 September 2020 on maximising the energy efficiency potential of the EU building stock (Text adopted, P9_TA 2020/0227),
Amendment 16 #
2021/2077(INI)
Motion for a resolution
Citation 12 a (new)
Citation 12 a (new)
— having regard to its resolution of 21 January 2021 on access to decent and affordable housing for all 2a, _________________ 2a Text adopted,P9_TA(2021)0020.
Amendment 27 #
2021/2077(INI)
Motion for a resolution
Recital C
Recital C
C. whereas the building renovation rate is currently low, at around 1 % per year, and the renovation programme does not always cover energy aspectimprovement of the energy efficiency and the increase in renewable energy sources;
Amendment 36 #
2021/2077(INI)
Motion for a resolution
Recital E a (new)
Recital E a (new)
E a. whereas the access to social housing is a principle recognised by the European Pillar of Social Rights and the long-term renovation strategies should adequately support the energy performance of this portion of the European housing’s stock;
Amendment 37 #
2021/2077(INI)
Motion for a resolution
Recital E a (new)
Recital E a (new)
E a. whereas the New European Bauhaus initiative aims at removing the border between design and function, sustainable living, smart use of resources and innovative solutions, while ensuring social inclusion in the process;
Amendment 40 #
2021/2077(INI)
Motion for a resolution
Recital E b (new)
Recital E b (new)
E b. whereas in 2019 6 % of EU households were notable to pay their utility bills; whereas buildings’ energy inefficiency has direct consequences on energy poverty;
Amendment 42 #
2021/2077(INI)
Motion for a resolution
Paragraph 1
Paragraph 1
1. Highlights that provisions in Article 2(a) of the EPBD will need to be strengthened in order to achieve 2050 climate-neutrality; at least 55 % GHG reductions by 2030 with the aim of achieving the EU’s net-zero carbon emission target by 2050 at the latest2050 climate-neutrality and that the Energy Efficiency Directive must be revised accordingly as well and the targets must be significantly increased;
Amendment 54 #
2021/2077(INI)
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Notes that buildings are responsible for 36 % of total GHG emissions whereas the building renovation sector is one of the key areas in order to reduce GHG; regrets that not all LTRS are providing GHG reduction data, which makes it difficult to assess the ambition of the strategies in terms of climate mitigation;
Amendment 56 #
2021/2077(INI)
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Highlights that by increasing the renovation rate to 3 % of the total building stock by year across the EU and renovating 210 million existing buildings, we could create up to 2 million jobs;
Amendment 57 #
2021/2077(INI)
Motion for a resolution
Paragraph 3 b (new)
Paragraph 3 b (new)
3 b. Believes that the LTRS should work as clear measures and monitoring tools that ensures that the yearly renovation rate increases; notes that the Renovation Wave strategy recently launched by the European Commission currently recommends “at least doubling” the renovation rate, in spite of recommendations that it must be tripled if we are to meet the EU’s climate targets;
Amendment 61 #
2021/2077(INI)
Motion for a resolution
Paragraph 5
Paragraph 5
5. AcknowledgeRegrets that the EU did not reach its energy efficiency target in 2020; highlight that the national energy and climate plans (NECPs) have a collective ambition gap of national contributions to reach the energy efficiency target in 2030, therefore Member States will need to significantly increase their efforts;
Amendment 68 #
2021/2077(INI)
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6 a. Reminds that preparing the LTRS should be an inclusive process where stakeholders must be taken on-board, and regrets that an analysis of this was not included in the evaluation;
Amendment 71 #
2021/2077(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Points out that Member States broadly focused on decarbonising energy supply systems and greenhouse gas emissions, rather than actively applying the Energy Efficiency First Principle and improving the energy performance of buildings and thus reducing overall the energy consumption in this sector;
Amendment 80 #
2021/2077(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Highlights the importance of sustainability in material use and resource consumption of a building’s lifecycle, from material extraction, construction and use, to end of use and demolition, including renewable and sustainable nature-based materials such as wood, and reminds that wood as a construction material acts as a long-term carbon storage and reduces the overall carbon footprint of the building;
Amendment 81 #
2021/2077(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Highlights the importance of sustainability, life-cycle approach and circularity in material use and resource consumption of a building’s lifecycle, from material extraction, construction and use, to end of use and demolition, including renewable and sustainable nature-based materials such as wood; notes that further research into low-carbon materials is required as well as for low carbon processes;
Amendment 84 #
2021/2077(INI)
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8 a. Further highlights that building planning should improve the circularity of waste created at the different stages of the construction process;
Amendment 91 #
2021/2077(INI)
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10 a. Highlights that ensuring good indoor climate conditions as a part of the renovation process is of utmost importance, as mould spores and other harmful substances in indoor air can cause severe and life-long respiratory defects;
Amendment 93 #
2021/2077(INI)
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10 a. Recognises that improvement and better harmonisation of EPCs across the EU Member States is needed to enhance the comparability and ensure quality and reliability of such certificates;
Amendment 97 #
2021/2077(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. Highlights that ambitious goals for staged and deep renovation of the existing building stock will create millions of local, non-outsourceable jobs, in particular in small and medium-sized enterprises, and provide clean and affordable energy to consumers; linking building renovation with economic recovery after the COVID- 19 crisis is therefore a major opportunity for Members States to reduce GHG, create jobs and secure better quality living; encourage Member States to use this opportunity to link building renovation with economic recovery;
Amendment 106 #
2021/2077(INI)
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12 a. Reiterates its support for the energy efficiency first principle, meaning that energy savings and efficiency gains must be prioritised;
Amendment 107 #
2021/2077(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Believes that the principle of cost neutrality can help lift millions of people out of energy poverty and reduce energy bills; policy measures must prioritise the most energy-poor buildings in order to decrease energy poverty; believes that the right level of incentives to lower down renovation costs for specific target groups and sectors could be considered; however the renovations may also increase rent levels and consequently force low- and middle-income families living in rented accommodation to move from their homes; Member States should in their LTRS consider themodels that support cost neutrality so that rent increases are balanced by energy-savings;
Amendment 114 #
2021/2077(INI)
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13 a. Calls on the Commission to set up specific measures for Member States and local and regional authorities to ensure the right financing instruments and incentives are available for people to be able to carry out renovations;
Amendment 115 #
2021/2077(INI)
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13 a. Calls for action to promote loans that set energy efficiency as criteria for lower interest rates;
Amendment 119 #
2021/2077(INI)
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14 a. Large-scale renovations can have a significant impact on the local communities and on specific habitants whose homes will undergo renovation; citizens engagement in the green transition and the renovations of buildings is key to its success; furthermore inclusion of experts and public expertise can help to improve the implementation; calls on the Members States to provide sufficient and detailed information throughout the LTRSs on the public consultation process according to the relevant requirements in the EPBD;
Amendment 122 #
2021/2077(INI)
Motion for a resolution
Paragraph 14 b (new)
Paragraph 14 b (new)
14 b. Recalls that LTRS must quantify the wider benefits of renovations like health, safety, thermal comfort and air quality, as important elements of indoor environment climate; not prioritising the quantification of the wider benefits does not give an accurate overview of the value added of renovations and hardens the opportunity to assess and further improve these factors;
Amendment 124 #
2021/2077(INI)
Motion for a resolution
Paragraph 14 c (new)
Paragraph 14 c (new)
14 c. Welcomes that the Commission in its analysis of the LTRS highlights Members States’ best practices; encourage the Commission to further disseminate best practices;
Amendment 125 #
2021/2077(INI)
Motion for a resolution
Paragraph 14 d (new)
Paragraph 14 d (new)
14 d. Recalls with respect to Article 19 of the EPBD that an ex-post evaluation is scheduled by 2026 at the latest; highlights this should contribute to drawing lessons from the experience gained and assessing the progress made in applying the EPBD across the EU Members States;
Amendment 131 #
2021/2077(INI)
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15 a. Recommends a strong focus on social housing stock in the implementation of the EPBD;
Amendment 144 #
2021/2077(INI)
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17 a. Calls on Member States to consider making use of key moments in the life of a building to initiate energy renovation, so called “trigger points”, while securing that it supported by the necessary technical assistance and finance;
Amendment 146 #
2021/2077(INI)
Motion for a resolution
Paragraph 17 b (new)
Paragraph 17 b (new)
17 b. Calls on Member States to introduce measures preventing the domination of the private equity funds and financial actors that renovate buildings with the solely aim to benefit financially from higher rents making it less affordable for long-term residents;
Amendment 148 #
2021/2077(INI)
Motion for a resolution
Paragraph 17 c (new)
Paragraph 17 c (new)
17 c. Calls on the Member States to consider the benefits of district based approachfor the large-scale renovations as important priority, which can offer additional synergies; notes that the involvement of local communities in that regards is essential;
Amendment 155 #
2021/2077(INI)
Motion for a resolution
Paragraph 18
Paragraph 18
18. Believes that the revision of the EPBD should serve to further promote smart buildings technologies and foster a data-centric approach; encourages the use and deployment of emergent technologies, such as 3D modelling and simulation and artificial intelligence, to drive carbon emissions reduction at every stage of a building’s lifecycle, without prejudice to union rules on protection and transfer of personal and non-personal data;
Amendment 156 #
2021/2077(INI)
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18 a. Calls for the revision of the EPBD to further obligate more buildings to include building automation control (BAC), as the payback time of the BAC investment can be short while cutting the emissions remarkably and as first introduced in the latest EPBD, BAC ensures that systems such as heating, ventilation, air conditioning, lighting, shading, security systems and other interrelated systems which create energy savings are used in large non-residential buildings by 2025;
Amendment 157 #
2021/2077(INI)
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18 a. Calls on Member States to foster renovation that favours the energy system integration of renewables in buildings, such as installation of e-vehicle charging infrastructure, thermal storage and connection to smart grids and document the progress in their LTRS as well as best practices should be shared;
Amendment 159 #
2021/2077(INI)
Motion for a resolution
Paragraph 18 b (new)
Paragraph 18 b (new)
18 b. Calls on the Member States to implement the Smart Readiness Indicator (SRI) to further promote smart buildings technologies; recognised that the SRI will help to further encourage the design and construction of new buildings as zero- energy buildings;
Amendment 166 #
2021/2077(INI)
Motion for a resolution
Paragraph 19
Paragraph 19
19. BCalls on Member States to provide a roadmap with clear milestones with long-term planning for 2030, 2040 and 2050 as not all LTRS addresses it adequately; believes that the LTRSs should provide more details on long-term actions to create a more stable environment for investors, developers, homeowners and tenants;
Amendment 169 #
2021/2077(INI)
Motion for a resolution
Paragraph 19
Paragraph 19
19. Believes that the LTRSs should establish the modalities for consultation in an inclusive way and provide more details on long-term actions to create a more stable environment for investors, developers, homeowners and tenants;
Amendment 173 #
2021/2077(INI)
Motion for a resolution
Paragraph 20
Paragraph 20
20. Highlights that the EPBD should ensure that renovation delivers value for money and a return on investment for homeowners and building owners by establishing real and measured improvements in energy performance of buildings while also improving indoor climate; underlines that an approach based on the measured energy saved as a result of renovation will drive down the cost and increase both the quality and scale of the energy efficiency retrofits for existing buildings;
Amendment 179 #
2021/2077(INI)
Motion for a resolution
Paragraph 21 a (new)
Paragraph 21 a (new)
21 a. Calls on the Member States to be specific in their initiatives on mobilisation of investments and uptake of smart technology and well-connected communities;
Amendment 184 #
2021/2077(INI)
Motion for a resolution
Paragraph 22
Paragraph 22
22. Encourages more Member States to consider to introduce mandatory minimum energy performance standards; recognises that Member States may retain some level of flexibility to design the measures, set the specific performancestandard, the segments of building stock covered and/or the scale of renovation required to accommodate different economic, climate, political and social conditions;
Amendment 197 #
2021/2077(INI)
Motion for a resolution
Paragraph 24
Paragraph 24
24. Recalls its demand for the next revision to evaluate the need to review the charging infrastructure requirements in the EPBD, as well as include an integrated, systematic and circular approach for both urban and rural developments; call for an ambitious framework to help to simplify and accelerate the deployment of charging points in new and existing residential and non-residential buildings, and address possible regulatory barriers;
Amendment 200 #
2021/2077(INI)
24. Recalls its demand for the next revision to evaluate the need to review the EV-charging infrastructure requirements in the EPBD, as well as include an integrated, systematic and circular approach for both urban and rural developments, and promotes suitable ways to guarantee smooth use of bicycles, access and storage, in building design;
Amendment 1 #
2021/2074(INI)
Motion for a resolution
Citation 3 a (new)
Citation 3 a (new)
— having regards to the Communication From The Commission To The European Parliament And The Council, 'An Action Plan For Fair And Simple Taxation Supporting The Recovery Strategy' COM(2020) 312 final,
Amendment 3 #
2021/2074(INI)
Motion for a resolution
Citation 3 b (new)
Citation 3 b (new)
Amendment 8 #
2021/2074(INI)
Motion for a resolution
Citation 3 c (new)
Citation 3 c (new)
— having regards to country-specific recommendations and Commission’s assessments of the substance of the recovery and resilience plans in the framework of the European Semester and the Recovery and Resilience Facility,
Amendment 9 #
2021/2074(INI)
Motion for a resolution
Citation 3 d (new)
Citation 3 d (new)
— having regards to the conclusions of the ECOFIN Council Meeting on 1 December 1997 concerning taxation policy - Resolution of the Council and the Representatives of the Governments of the Member States, meeting within the Council of 1 December 1997 on a code of conduct for business taxation - Taxation of saving,
Amendment 11 #
2021/2074(INI)
Motion for a resolution
Citation 3 e (new)
Citation 3 e (new)
— having regards to the Code of Conduct Group's (Business Taxation) Overview of EU Member States' preferential tax regimes examined since the creation of the COCG in March 1998 (8602/1/20 REV 1),
Amendment 14 #
2021/2074(INI)
Motion for a resolution
Citation 3 f (new)
Citation 3 f (new)
— having regards to its resolution of 7 October 2021 on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group),
Amendment 15 #
2021/2074(INI)
Motion for a resolution
Citation 5 a (new)
Citation 5 a (new)
— having regard to the resolution of the European Parliament on the implementation of the EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome (2020/2046(INI)),
Amendment 24 #
2021/2074(INI)
Motion for a resolution
Recital A
Recital A
A. whereas the issue of harmful tax practices iwas debated in the report of its Committee on Economic and Monetary Affairs of 21 July 2021Parliament's resolution on reforming the EU policy on harmful tax practices (including the reform of the Code of Conduct Group);
Amendment 30 #
2021/2074(INI)
B. whereas although tax policy largely remains a Member State responsibility, the single market requires a minimum degree of coordination in setting tax policy1 whereas national measures impact tax collection of other Member States and can have a distortive effect on both fair competition and investments; _________________ 1 As laid down in Articles 110-118 TFEU.
Amendment 34 #
2021/2074(INI)
Motion for a resolution
Recital B a (new)
Recital B a (new)
Amendment 35 #
2021/2074(INI)
Motion for a resolution
Recital C
Recital C
C. whereas tax policy fragmentation creates various obstacles for companies and citizens in the single market, including legal uncertainty, red tape, the risk of double taxation and difficulties claiming tax refunds; whereas these obstacles discourage cross-border economic activity in the single market; whereas policy fragmentation also creates risks for tax authorities such as double non-taxation and arbitrage possibilities (such as aggressive tax planning); whereas some tax loopholes between Member States legislations, or between Member States and third countries, have been exploited as tax avoidance schemes;
Amendment 43 #
2021/2074(INI)
Motion for a resolution
Recital D
Recital D
D. whereas within the EU’s social market economy, adequate tax levels and simple and clear tax laws should not distort economic actors’ decision-making; whereas sound tax policies should support the creation of jobs and economic growthfulfilment of policy objectives stated in Art. 3 of the TEU, including full employment, sustainable growth, social progress and improve the competitiveness of the EU and its Member States;
Amendment 49 #
2021/2074(INI)
Motion for a resolution
Recital D a (new)
Recital D a (new)
D a. whereas the weighted average statutory corporate income tax rate in OECD countries has declined from 46.52 % in 1980 to 25.85 % in 2020, representing a 44 % reduction in the past 40 years;
Amendment 54 #
2021/2074(INI)
Motion for a resolution
Recital E
Recital E
E. whereas the overall level of taxation (understood as taxes and compulsory actual social contributions) differs considerably between Member States, as demonstrated by the fact that the tax-to-GDP ratio varied between 22.1 % in Ireland and 46.1 % in Denmark in 20192 ; whereas on aggregate, the tax burden in the EU (40.1 %) is high even wheer than csompared toe other advanced economies (the Organisation for Economic Co-operation and Development (OECD) average was 34.3 % in 2018); _________________ 2Commission Annual Report on Taxation 2021, p. 24.
Amendment 56 #
2021/2074(INI)
Motion for a resolution
Recital E a (new)
Recital E a (new)
E a. whereas some MNEs have market values above Member States’ GDP and are thus as economically resourceful as some Member States;
Amendment 57 #
2021/2074(INI)
Motion for a resolution
Recital E b (new)
Recital E b (new)
E b. whereas many business models do not require physical infrastructure in order to carry out transactions with customers and make profits, allowing some multinational digital companies to pay taxes of close to zero on their revenue made in the EU; whereas these companies have a massive impact on EU consumers and the internal market but contribute close to nothing to Member States' public revenue;
Amendment 58 #
2021/2074(INI)
Motion for a resolution
Recital E c (new)
Recital E c (new)
E c. whereas the OECD/G20 Inclusive Framework on BEPS agreed on a two- pillar reform of the international tax system to address the challenges arising from the digitalisation of the economy, including a minimum effective corporate tax rate of 15 %;
Amendment 73 #
2021/2074(INI)
Motion for a resolution
Paragraph 1
Paragraph 1
1. Recalls that Member States are free to decide on their own economic policies and in particular their own tax policies; recalls, however, that Member States must exercise this competence consistently with Union law; Reminds about the existence of the Art. 116 TFEU;
Amendment 85 #
2021/2074(INI)
Motion for a resolution
Paragraph 3
Paragraph 3
3. Highlights that differences in national tax regimes present obstacles to SMEs trying to operate across borders; stresses that compared to multinational enterprises, SMEs have fewer resources to spend on tax compliance and tax optimisationwhile MNEs can engage into aggressive tax planning; points out that the share of expenditure used for tax compliance purposes is higher for SMEs than for multinational enterprises; recalls that some Member States has developed schemes that would tax profits made in an international context at a lower rate than the national nominal rate, thus putting SMEs at a competitive disadvantage3a; _________________ 3a https://ec.europa.eu/commission/presscor ner/detail/en/IP_19_5578
Amendment 104 #
2021/2074(INI)
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Notes that MNEs are the economic entities benefiting the most from the economic advantages of the Single Market; considers it essential to restore fair competition between SMEs and MNEs and therefore requests the Commission to assess the feasibility of a Single Market Levy;
Amendment 115 #
2021/2074(INI)
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6 a. Recognises the positive impact of the Country Specific Recommendations in fostering needed tax reforms in those Member States that received recommendation on aggressive tax planning such as reforms on conditional withholding taxes on royalty and interest payments in case of abuse or payments to low-tax jurisdictions; regrets that some Member States have not yet,addressed the CSR on tax;
Amendment 118 #
2021/2074(INI)
Motion for a resolution
Paragraph 6 b (new)
Paragraph 6 b (new)
6 b. Considers the CSR on tax a powerful tool; understands that in the Framework of the Resilience and Recovery plan, the Commission is also assessing how Member States intend to tackle aggressive tax planning; however regrets the disappearance of the assessment of Member States' tax features that can facilitate aggressive tax planning;
Amendment 120 #
2021/2074(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Highlights that the ideal level for tax policy coordination is on the international stage through the G20/OECD; notes that EU tax proposals based on international agreements have historically been more likely to be adopted by the Council; urges the Commission and Member States to work together and ensure the transposition into EU law of the Inclusive Framework agreement on the two Pillars as announced by the President of the Commission in its State of the Union Letter of Intent 2021; recognises that the economic integration of the EU requires more coordination than other economic areas; notes that when translating the BEPS 15 Action of the Base Erosion and Profit Shifting project from OECD/G20, the EU went further in adding Controlled Foreign Company Rules into the Anti-Tax Avoidance Directive;
Amendment 125 #
2021/2074(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Highlights that the ideal level for tax policy coordination is on the international stage through the G20/OECD; notes that EU tax proposals based on international agreements have historically been more likely to be adopted by the Council; encourages, in that regard, Member States to push for similar international agreements that address the race to the bottom environment in capital gains taxes and personal income taxes for highly mobile individuals;
Amendment 126 #
2021/2074(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Highlights that the ideal level for tax policy coordination is on the international stage through the G20/OECDmanaged to achieve significant results in recent years; notes that EU tax proposals based on international agreements have historically been more likely to be adopted by the Council;
Amendment 130 #
2021/2074(INI)
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7 a. Notes the withdrawal of the proposal for a Common Consolidated Corporate Tax Base; urges the Commission to put forward a detailed proposal of a single corporate tax rulebook for the EU in the framework of BEFIT;
Amendment 139 #
2021/2074(INI)
Motion for a resolution
Paragraph 9
Paragraph 9
9. Notes that digitalisation and a heavy reliance on intangible assets that pose challenges to the current tax system warrant a high degree of policy coordination; deplornotes the fact that some Member States have pressed ahead with the introduction of national digital taxes despite ongoing negotiations at EU and OECD levels; stresses that these national measures should be phased out following the implementation of an effective international solution; reminds that the EU agreed to a digital levy as part of the own resources to finance the Next Generation EU recovery instrument and urges the Commission to come forward with alternative proposals that will be compatible with the international commitment;
Amendment 151 #
2021/2074(INI)
Motion for a resolution
Paragraph 10
Paragraph 10
10. Deplores the debt equity bias in corporate taxation that allows for generous tax deductions on interest payments, while equity financing costs cannot be deducted in a similar manner; highlights the structural disadvantage facing companies that rely on equity financing, which are oftenespecially if they are young and small companies with poor access to credit;
Amendment 155 #
2021/2074(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. Notes that debt equity bias varies considerably between the Member States; welcomnotes the fact that some Member States have introduced allowances for corporate equity to address this issue; stresses that a common European approach would be preferable in order to avoid distortions in the single market; recalls that part of such allowances for corporate equity have proven to be exploited as tax loopholes allowing MNEs to artificially deduct national interests; stresses that a common European approach would be preferable in order to avoid distortions in the single market; reminds that such bias can be tackled by either allowing for new deduction of costs related to equity financing or by reducing the interest deduction possibilities; recalls the Parliament’s proposal to limit the deduction of exceeding borrowing costs to up to 20 % of the taxpayer's earnings before interest, tax, depreciation and amortisation (EBITDA) while the Council adopted a higher threshold of up to 30%1a; recalls that, according to the OECD, a ratio of 30 % may be too high to be effective in preventing base erosion and profit shifting1b; _________________ 1aEuropean Parliament legislative resolution of 8 June 2016 on the proposal for a Council directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market (COM(2016)0026 – C8- 0031/2016 – 2016/0011(CNS)) 1b OECD, Public Discussion Draft BEPS ACTION 4: INTEREST DEDUCTIONS AND OTHER FINANCIAL PAYMENTS, 2014
Amendment 160 #
2021/2074(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Looks forward to the Commission’s proposal for a debt equity bias reduction allowance5 ; urges the Commission to incorporate strong anti-avoidance provisions to avoid any allowance on equity to be used as a new tool for base erosion; _________________ 5Commission communication of 18 May 2021 on business taxation for the 21st century (COM(2021)0251).
Amendment 165 #
2021/2074(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Notes that the effective marginal tax rate (EMTR) is often a decisivecan be a factor for corporations making investment decisions, together with the quality of infrastructure, the availability of an educated, healthy workforce, and stability13a; notes that there is considerable variation in the EMTR across Member States; invites the Commission to look into whether some Member States are distorting competition by artificially lowering their EMTR, e.g. through accelerated depreciation schedules or adjusting the tax deductibility of certain items;, and to communicate its results to the Parliament; _________________ 13a Klaus Schwab, World Economic Forum, The Global Competitiveness Report 2019
Amendment 166 #
2021/2074(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Notes that the effective marginal tax rate (EMTR) is often a decisive factor for corporations making investment decisions; notes that there is considerable variation in the EMTR across Member States; invites the Commission to look into whether some Member States are distorting competition by artificially lowering their EMTR, e.g. through accelerated depreciation schedules or adjusting the tax deductibility of certain items; highlights that, under Art. 116 TFEU, market distortions caused by national legal provisions can be eliminated through an ordinary legislative procedure;
Amendment 173 #
2021/2074(INI)
Motion for a resolution
Paragraph 14
Paragraph 14
14. Highlights that tax incentives for private research and development (e.g. via tax credits, enhanced allowances or adjusted depreciation schedules) can help to lift an economy’s overall spending towards research and development, which often comes with positive externalities; is concerned, however, that certain types of tax incentives such as patent box / intellectual property box regimes do little to increase research and development spending and may actually distort the single market; recommends incentives that target input of innovation rather than output, meaning incentives that are costs- based and not profit-based;
Amendment 178 #
2021/2074(INI)
Motion for a resolution
Paragraph 15
Paragraph 15
15. Stresses that further harmonisation regarding tax incentives for research and development spending may be warranted; notes that that this was part of the Commission’s initial common corporate tax base proposal; deplores the fact that the topic was not addressed in the recent communication on business taxation for the 21st century; demands the Commission to propose guidelines on tax incentives that are not distortive for the Single Market, notably by favouring incentives that are cost-based, limited in time, regularly assessed, and repealed in case of no positive impact, limited in geographical scope and rather partial than full exemptions;
Amendment 180 #
2021/2074(INI)
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
Amendment 185 #
2021/2074(INI)
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15 a. Considers that tax certainty would be reinforced if Member States had a common understanding of what tax incentives are not distortive; calls the Commission to issue guidelines on tax incentives that are not distortive for the Single Market;
Amendment 190 #
2021/2074(INI)
Motion for a resolution
Paragraph 15 b (new)
Paragraph 15 b (new)
15 b. Asks the Commission to follow up and monitor new national tax reforms or measures implemented as a result of the pandemic to sustain the economy, especially those measures that were not temporary;
Amendment 205 #
2021/2074(INI)
Motion for a resolution
Paragraph 16
Paragraph 16
16. Takes note ofWelcomes the Commission’s ongoing work on an EU taxation scoreboard and calls on the Commission to inform Parliament about its political intentions a; recommends the possible financial implications of this systemrecourse to economic indicators that will allow for the identifications of distortion of the Single Market, such as the levels of FDI, royalties and interests payments; suggests that such work allows for the establishment of enhanced country specific recommendations to Member States that would help ensure well coordinated tax policies across the EU;
Amendment 206 #
2021/2074(INI)
Motion for a resolution
Paragraph 16
Paragraph 16
16. Takes note of the Commission’s ongoing work on an EU taxation scoreboard and calls on; highlights that such tool must contribute to the fight against tax competition; urges the Commission to inform Parliameduly take into abccount its political intentions and the possible financial impthe massive public revenue losses imposed by national tax policies that are facilictations of this systemng tax avoidance;
Amendment 58 #
2021/2061(INI)
Motion for a resolution
Recital H a (new)
Recital H a (new)
Ha. Whereas the corporate income tax rate in the European Union has been reduced by more than half since 1980s, from 50 % in 1985 to 21 % now1a; _________________ 1a https://www.taxobservatory.eu
Amendment 60 #
2021/2061(INI)
Motion for a resolution
Recital H b (new)
Recital H b (new)
Hb. whereas the EU is estimated to lose between €160 and €190 billion each year due to corporate tax avoidance2a; _________________ 2a https://www.europarl.europa.eu/RegData/ etudes/STUD/2016/558776/EPRS_STU(2 016)558776_EN.pdf
Amendment 61 #
2021/2061(INI)
Motion for a resolution
Recital H c (new)
Recital H c (new)
Hc. whereas a minimum effective tax rate of 21 % could help EU governments get an additional revenue of some €100 billion per year; whereas this would decrease to some €50 billion for a minimum rate of 15 %3a; _________________ 3a https://www.taxobservatory.eu/wp- content/uploads/2021/07/TaxObservatory _Report_Tax_Deficit_July2021_Revised.p df
Amendment 154 #
2021/2061(INI)
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Underlines that fiscal responsibility can be achieved not only by imposing limits to spending, but also by increasing revenues for government; supports governments’ efforts to increase revenues through the closing of loopholes for tax avoidance and the increasing of capital-gains, wealth and corporate income taxes;
Amendment 156 #
2021/2061(INI)
Motion for a resolution
Paragraph 8 b (new)
Paragraph 8 b (new)
8b. Supports cooperation by governments at both the EU and global level to put an end to the global race to the bottom in tax rates and increase their ability to levy taxes; shames the EU countries participating in the Inclusive Framework who have not yet signed on to the global minimum effective tax rate, Estonia, Ireland and Hungary, for undermining the ability of EU governments to raise sufficient revenues, thereby damaging the long-term fiscal sustainability of the EU; Reminds that Cyprus does not participate in the negotiations under the Inclusive Framework; Urges these four countries to support a minimum effective tax rate at the EU level;
Amendment 221 #
2021/2061(INI)
Motion for a resolution
Paragraph 14 b (new)
Paragraph 14 b (new)
14b. Recalls in this context, that taxation is one of the key policies monitored through the European Semester towards fairer and more growth- friendly tax systems; calls on the Council and its Member States to implement the recommendations in terms of addressing national measures to fight aggressive tax planning, tax evasion and tax avoidance or ineffective anti-money laundering measures;
Amendment 231 #
2021/2061(INI)
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15a. Worries that without a concerted effort to invest in the transition to a sustainable economy, European economies will suffer long-lasting damage, undermining any efforts to promote sustainable fiscal policies; strongly supports the incentivising of sustainable investments by sovereigns, including through the EU Green Bond Standard;
Amendment 4 #
2021/2012(INI)
Motion for a resolution
Citation 23 a (new)
Citation 23 a (new)
— having regard to its resolution of 25 November 2020 on a New Industrial Strategy for Europe (2020/2076(INI)),
Amendment 21 #
2021/2012(INI)
Motion for a resolution
Recital A
Recital A
A. whereas the EU has endorsratified the Paris Agreement, as well as the European Green Deal and the recently adopted European Climate Law, which set an ambitious target of reducing emissions by 55 % by 2030 and complementary goals, with the aim of achieving the EU’s net- zero carbon emission target by 2050 at the latest in order to fight the effects of global climate change; reminds of Parliament’s position as adopted during Plenary vote on the Climate Law on the goal of reducing GHG gas emissions by 60 % by 2030;
Amendment 25 #
2021/2012(INI)
Motion for a resolution
Recital B
Recital B
B. whereas the transition to a net-zero greenhouse gas (GHG) economy requires a clean energy transition that ensures sustainability, security of supply and affordability of energy; as well as the necessary energy infrastructure;
Amendment 31 #
2021/2012(INI)
Motion for a resolution
Recital C
Recital C
C. whereas the dramatic fall in renewable offshore energy prices has made it one of the cheapest sources of energy, with a global weighted-average levelised cost of energy of offshore wind declining by 48 % between 2010 and 2020 from EUR 0,14 to EUR 0,071kWh in 2020, and consequently a critical element in the green transition, paving the way for a modern, resource-efficient and competitive economy, and has also made it one of the most important pillars of the EU’s climate ambitions; acknowledging the potential of the offshore renewable energy to enable massive energy sources that can protect households from energy poverty;
Amendment 39 #
2021/2012(INI)
Motion for a resolution
Recital C a (new)
Recital C a (new)
C a. Whereas the European strategy towards offshore renewable energy should take into account the EU’s sea basins different geographical features that make it difficult to develop a one-size-fits all approach;
Amendment 71 #
2021/2012(INI)
Motion for a resolution
Paragraph 1
Paragraph 1
1. Stresses that a net-zero emissions economy requires renewable energy to be deployed on an unprecedented scale; stresses that many MS are lagging behind in deploying the necessary renewable energy and infrastructure; further stresses that all MS should make utmost efforts to reach their full renewable energy potential; emphasises that if no further actions are taken to accelerate the deployment of offshore renewable energy (ORE), the EU will not be able to live up to its climate commitments;
Amendment 75 #
2021/2012(INI)
Motion for a resolution
Paragraph 1
Paragraph 1
1. Stresses that a net-zero emissions economy requires renewable energy to be deployed on an unprecedented scale; emphasises that if no further actions are taken to accelerate the deployment of offshore renewable energy (ORE), the EU will not be able to live up to its climate commitments; believes that binding national renewable energy targets could be such an action;
Amendment 83 #
2021/2012(INI)
Motion for a resolution
Paragraph 2
Paragraph 2
2. Highlights that the energy production targets for ORE in all of EU’s sea basins, as outlined in Commission communication COM(2020)0741, are at least 60 GW by 2030 and 340 GW by 2050; recalls that according to Commission communication SWD(2020)176 the installed capacity of offshore wind should be 70 - 79 GW for a cost competitive road to the 55 % reduction in 2030; calls for the ORE target to be raised in order to live up to the 55 % reduction target and secure a cost competitive transition supported by a well-functioning market pushing the uptake of offshore wind; highlights that the competitiveness of offshore wind energy as an energy source will continue to increase and prices will continue to fall further in step with continuous development and deployment;
Amendment 94 #
2021/2012(INI)
Motion for a resolution
Paragraph 3
Paragraph 3
3. Notes the competitive advantage of EUacross the EU for companies and technologies in the ORE sector; stresses the importance to maintain this competitive advantage; underlines the potential for exponential growth of the sector and its contribution to the EU economy, including technology and systems exports; stresses the importance of supporting R&D investments and build on innovative ORE technology industry system through cross border collaboration and partnership in Horizon Europe in order to facilitate and to support robust European value chains that are crucial for the twin transitions; while ensuring the swift uptake of the innovations developed in this field;
Amendment 98 #
2021/2012(INI)
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Underlines the need to maintain a clean, competitive and sustainable supply chain for ORE in the European Union; therefore stresses the importance that suppliers apply the highest quality, health, safety and environmental standards according to European certification and standards determined in a dialogue process with all relevant stakeholders; further stresses the need to minimise transport costs in the supply chain; believes that public tenders should take these elements into consideration;
Amendment 105 #
2021/2012(INI)
Motion for a resolution
Paragraph 3 b (new)
Paragraph 3 b (new)
3 b. Calls for local competent authorities to assess initiatives that activate local economies, local sustainable jobs and economic activities in the uptake of the offshore renewables sources; calls for identifying synergies between sectors that can best support twin green and digital transitions and contribute to the futureproof economic recovery; while developing synergies with the actions enabling a sustainable blue economy;
Amendment 110 #
2021/2012(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Stresses the urgency of improving and expanding existing infrastructure to enable the increased flow of electricity from offshore sites to inland-based consumers; regrets that a number of Member States have not yet reached their 10 % electric interconnection target by 2020; and are lagging behind in building the adequate infrastructure, such as transmission lines to integrate and transport offshore electricity; supports the EU 2030 electricity interconnection target of 15 % by 2030, set in article 2 of regulation (EU) on the Governance of the Energy Union Climate Action; calls for the Commission to come up with a proposal that can secure a faster deployment of the interconnection target;
Amendment 125 #
2021/2012(INI)
Motion for a resolution
Paragraph 5
Paragraph 5
5. Welcomes the Commission’s proposal for a revision of the TEN-E Regulation and the attention it gives to the offshore renewables sector’s needs and priorities; stresses that the development of sustainable and efficient transmission infrastructure requires forward-looking investment; stresses the need to secure coordination and alignment between onshore and offshore grid development plans, including with the identification of landing points for offshore connections and onshore grid uptakes; encourages the MSs to speed up the necessary grid infrastructure to facilitate the green transition of which electrification is crucial; believes strongly that regulatory frameworks should facilitate anticipatory investments;
Amendment 137 #
2021/2012(INI)
Motion for a resolution
Paragraph 6
Paragraph 6
6. Notes the potential advantages of combining offshore production facilities and transmission assets in the tender process; invites the Commission and the Member States (MSs) to explorto analyse the potential and possible challenges of this full-scope tendering approach and assess its applicability to different set-ups, including meshedthis analysis has to take into account the possible challenges as regards to ensuring incentives and optimal planning of offshore and onshore transmission grids;
Amendment 145 #
2021/2012(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Stresses that MS collaboration is vital in order to maximise effective use of offshore energy resources, taking into account the specificities of each area; notes that the current legal framework does not facilitate such collaboration sufficiently; strongly believes that failure to increase collaboration between MSs will inhibit the roll-out of offshore energy; urges the Commission and the MSs to take the necessary action without any further delays;
Amendment 159 #
2021/2012(INI)
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8 a. Calls to the Commission to analyse best practices from mature district heating and cooling markets with emerging markets; stresses the ability of heating and cooling as sources to flexibility in consumption contributing to grid stability and the uptake of fluctuating renewable energy; stresses that a lack of data and disconnection with building renovation strategies at the municipality level is holding back further integration of renewable energy sources in district heating and cooling markets;
Amendment 161 #
2021/2012(INI)
Motion for a resolution
Paragraph 8 b (new)
Paragraph 8 b (new)
8 b. Stresses the high upfront capital costs associated with the construction and refurbishment of the building stock as well as of the district heating and cooling network, particularly those compatible with renewable energy sources; highlights the role of national and local authorities in strategic planning for heating and cooling and supporting district energy operators by de-risking investments and facilitating access to direct funding from the public sector;
Amendment 172 #
2021/2012(INI)
Motion for a resolution
Paragraph 10
Paragraph 10
10. Strongly believes that the EU and the MSs should support research into and the development of floating offshore wind, tidal, wave and current stations, which can be adapted to the different seabed conditions in Europe; in this respect also underlines the need to support research, development, scaling-up and commercialisation of decarbonising the entire value chain of ORE and of technologies using renewable energy sources such as offshore wind power to decarbonise other sectors and of sector coupling;
Amendment 176 #
2021/2012(INI)
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10 a. Highlights the need to exploit ORE in deep waters; highlights that floating technology allows to access to higher and more constant wind speeds which can also minimize the turbine’s environmental impact and reduce the pressure associated with coastal planning; calls on the Commission and MS to promote research, development, monitoring, and innovation efforts on innovative technologies such as floating platforms; stresses that it is an outstanding opportunity for the EU to become a global leader in ORE technologies that will be key for decarbonisation;
Amendment 187 #
2021/2012(INI)
Motion for a resolution
Paragraph 10 b (new)
Paragraph 10 b (new)
10 b. Calls on the EU and MS to support research and development of ORE technologies which will contribute to bridging gaps in renewable energy generation cause by seasonal differences;
Amendment 191 #
2021/2012(INI)
Motion for a resolution
Paragraph 10 c (new)
Paragraph 10 c (new)
10 c. Stresses the greater opportunity of developing offshore renewable hydrogen that can help to pave the way for the wider development of the renewable hydrogen market; invites the Commission to assess how ORE sources could pave the way for the development of renewable hydrogen production;
Amendment 194 #
2021/2012(INI)
Motion for a resolution
Paragraph 10 d (new)
Paragraph 10 d (new)
10 d. Highlights the importance of private and public investments in the ORE sector for the large-scale deployment of ORE technologies; reiterates the call on the Commission to tailor Horizon Europe to the development, scaling-up and commercialisation of breakthrough technologies and innovations in the Union so as to bridge the gap between innovation and market deployment, by providing risk financing for early-stage technology and demonstration projects and developing early value chains in order to support the development of research infrastructure, also with the aim of reducing the existing gaps between MS;
Amendment 209 #
2021/2012(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. NStresses that meeting the 2030 and 2050 targets requires speeding up the deployment of ORE; notes that the huge interest in ORE will attract an increasingly larger number of permit applications; calls on the MSs to urgently simplify the relevant procedures and coordinate their efforts; encourages the MSs to support the one-stop-shop proposal;
Amendment 217 #
2021/2012(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Notes the current lengthy process for launching ORE projects and the urgent need to speed it up in order to reach the 2030 and 2050 goals; notes that streamlining MSs procedures and technical standards will facilitate more rapid deployment; calls on the MSs to consider introducing time limits for issuing permits, including the automatic granting of permits after deadlines expireset aside more resources for a fast and efficient issuing of permits;
Amendment 218 #
2021/2012(INI)
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12 a. Considers it of paramount importance to build a broad public consensus around ORE projects through the involvement of local actors to increase public acceptance of offshore wind and its adherent large infrastructures; calls for a transparent and meaningful involvement of coastal communities, including those situated in the most peripheral regions and islands, and other stakeholders in projects; stresses the importance to increase citizen’s trust into the ability of renewable energy to achieve energy independence and secure energy of supply; encourages the Commission and the MS to develop one-stop shops with streamlined information on financing possibilities for demonstration projects for break through ORE technologies;
Amendment 227 #
2021/2012(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Notes that the total space required to ensure the offshore wind capacity for the northern seas meets the 2050 goals is expected to be 2.8 %; underlines, therefore, the possibility of compatibility between sea space requirements for ORE and other interests; strongly believes that involving renewables developers early on in the process will contribute to the successful allocation of sea space; calls for a transparent process and accessibility to regional maritime spatial plans in order to facilitate an early and inclusive approach for all stakeholders;
Amendment 238 #
2021/2012(INI)
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14 a. Urges the Commission to set up a simple monitoring framework that can secure a transparent and efficient reporting of the progress of the deployment of ORE as to whether member states are on track to reach the 2030 and 2050 GW-targets; the Commission should report to Parliament and MS biennial whether the deployment of ORE is on track;
Amendment 258 #
2021/2012(INI)
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15 a. Stresses the need for a market design that is fully compatible with that of onshore; offshore infrastructure at transmission level should be regulated based on unbundling rules with a clearly defined separation of roles and responsibilities in terms of systems responsibility, third party access, as well as transparent tariffs and conditions;
Amendment 264 #
2021/2012(INI)
Motion for a resolution
Paragraph 16
Paragraph 16
16. Calls for the recalculation of the distribution of costs and benefits between the generation and transmission of ORE to be sustainable and socio-economic viable, ensuring the right incentives and a stable regulatory framework for developers; stresses that uncertainty regarding the distribution of costs and benefits is deterring companies from launching offshore renewable projects; invites the Commission to expedite the publishing of EU guidance on sharing the costs and benefits of offshore hybrid projects;
Amendment 1 #
2021/2010(INI)
Motion for a resolution
Citation 1
Citation 1
— having regard to Articles 113, 115 and 1156 of the Treaty on the Functioning of the European Union (TFEU),
Amendment 14 #
2021/2010(INI)
Motion for a resolution
Citation 18 a (new)
Citation 18 a (new)
— having regard to the ongoing work of the United Nations Committee of Experts on International Cooperation in Tax Matters on Tax Consequences of the Digitalized Economy,
Amendment 17 #
2021/2010(INI)
Motion for a resolution
Recital A
Recital A
A. whereas current international corporate tax rules are based on principles which were developed in the early 20th century and are no longer suited to an increasingly globalised and digitalised economy, thus enabling several harmful tax practices that undermine public finances and fair competition;
Amendment 23 #
2021/2010(INI)
Motion for a resolution
Recital C
Recital C
C. whereas the BEPS Action Plan succeedmanaged into establishing a global consensus on many issues in order to fight tax evasion, aggressive tax planning and tax avoidance; whereas, however, there was no agreement on addressing the tax challenges arising from the digitalisation of the economy, which led to the adoption of the separate BEPS Action 1 – 2015 Final Report;
Amendment 29 #
2021/2010(INI)
Motion for a resolution
Recital E
Recital E
E. whereas the Commission put forward two proposals on the taxation of the digital economy in 2018, including a temporary short-term solution introducing a digital services tax (DST), and a long- term solution defining a significant digital presence (SDP) as a nexus for corporate taxation which should replace the DST; whereas Parliament supported these proposals, but they were not adopted in the Council because Member States could not reach the unanimous agreement needed in the realm of taxation at EU level;
Amendment 30 #
2021/2010(INI)
Motion for a resolution
Recital F
Recital F
F. whereas, in accordance with a mandate given by G20 Finance Ministers in March 2017 and following the adoption of a Programme of Work (PoW) in May 2019, the OECD/G20 Inclusive Framework on BEPS (IF), through its Task Force on the Digital Economy, has been working on a consensus-based global solution based on two pillars: Pillar One on the allocation of taxing rights through new profit allocation and nexus rules and Pillar Two on addressing the remaining BEPS issues and introducing measures to ensure a minimum effective level of tax;
Amendment 36 #
2021/2010(INI)
Motion for a resolution
Recital H a (new)
Recital H a (new)
H a. whereas the revenues of digital companies have skyrocketed over the last years while any potential revenue increases due to Pillar 1 are likely to be limited; whereas for a more equitable distribution of tax burdens the OECD process is therefore a good first step;
Amendment 38 #
2021/2010(INI)
Motion for a resolution
Recital I
Recital I
I. whereas adequate international tax laws are a key forto prevent tax evasion and tax avoidance practices, and to design a fair and efficient taxation system addressing inequality and ensuring certainty and stability, which are prerequisites for competitiveness, as well as for a level playing field between companies, especially for small and medium-sized enterprises;
Amendment 41 #
2021/2010(INI)
Motion for a resolution
Recital I a (new)
Recital I a (new)
I a. whereas the Interinstitutional Agreement on budgetary cooperation of 16 December 2020 (IIA) refers to a legally binding commitment towards the introduction of an EU digital levy as an own resource by 1 January 2023;
Amendment 44 #
2021/2010(INI)
Motion for a resolution
Recital I b (new)
Recital I b (new)
I b. whereas the Council Conclusions of 27 November state that the European Council will ‘assess the situation regarding the work on the important issue of digital taxation’ in March 2021;
Amendment 47 #
2021/2010(INI)
Motion for a resolution
Recital I c (new)
Recital I c (new)
I c. whereas G20 Finance Ministers will meet on 7-8 April 2021 and 9-10 July 2021 and take stock of the negotiations of the Inclusive Framework on both Pillars of the international negotiations;
Amendment 50 #
2021/2010(INI)
Motion for a resolution
Paragraph 1
Paragraph 1
1. Notes that the current international tax rules date back to the early 20th century, and that taxing rights are mainly based on the physical presence of companies; points out that digitalised companies as well as companies relying heavily on intangible assets can engage in significant business activities in a jurisdiction without physical presence there, and therefore taxes paid in one jurisdiction no longer reflect the value and profits created there; regrets that the traditional concept of permanent establishment fails to cover the new aspects of digital businesses, and underlines the need to define, which can lead to Base Erosion and Profit Shifting; in that context, calls for new and fairer allocation of taxing rights for large multinationals and the revision of the traditional concept of permanent establishment, and recalls the Parliament’s position on the C(C)CTB to create a virtual permanent establishment; stresses that users of online platforms and consumers of digital services cannot be shifted outside a jurisdiction in the same way as capital and labour, and should therefore be the basis for taken into account when definition ofng a new tax nexus in order to provideing an effective remedy against aggressive tax planning;
Amendment 77 #
2021/2010(INI)
Motion for a resolution
Paragraph 3
Paragraph 3
3. Highlights the need to address the under-taxation of the digitalised economy, while ensuring a fair distribution of taxing rights among all countries where the value creation of multinational digital companies takes place;
Amendment 82 #
2021/2010(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Notes that, on average, digital business models face significantly lower effective tax rates than traditional business models which rely on physical presence; regrets that tax avoidance linked to aggressive tax planning is not only detrimental to the collection of public revenues but also puts businesses, especially SMEs, at a disadvantage, while creating barriers for new local entrant, which hampers public services and shifs the tax burden towards the average citizen, thus creating more inequalities, but also puts businesses, especially SMEs, at a disadvantage, while creating barriers for new local entrants; highlights that in the meantime, the demand for digitalised services has exploded due to the obligation to operate many tasks remotely in the COVID-19 context; therefore observes that providers of such digitalised services will be among the economic winners of the pandemic crisis;
Amendment 83 #
2021/2010(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Notes that on average digital business models face significantly lower effective tax rates than traditional business models which rely on physical presence; regrets that tax avoidance linked to aggressive tax planning is not only detrimental to the collection of public revenues but, which contributes to reducing income inequality and financing public services, and also puts businesses, especially SMEs, at a disadvantage, while creating barriers for new local entrants; highlights that in the meantime, the demand for digitalised services has exploded due to the obligation to operate many tasks remotely in the COVID-19 context; therefore observes that providers of such digitalised services will be among the economic winners of the pandemic crisis;
Amendment 98 #
2021/2010(INI)
Motion for a resolution
Paragraph 5
Paragraph 5
5. WCalls for an international agreement aiming for a fair and effective tax system; welcomes the efforts in the G20/OECD IF to reach a global consensus on a multilateral reform of the international tax system to address the challenges of the digitalised economy; acknowledges the progress of discussions on the proposals at technical level, despite the delays caused by the COVID-19 pandemic, and calls for a swift agreement by mid-2021; highlights the value of the G20/OECD IF for guaranteeing multilateral solutions and finding support at the global and EU level;
Amendment 101 #
2021/2010(INI)
Motion for a resolution
Paragraph 6
Paragraph 6
6. Welcomes the fact that the two pillar approach suggested in the G20/OECD IF does not ring fence the digitalised economy but seeks a comprehensive solution to the new challenges of the digital economy; acknowledges that both pillars are complementary, and highlights that Pillar II aims at addressing remaining BEPS challenges notably by ensuring that large multinationals, including digitalised ones, pay a minimum level of tax regardless of where they are located; reminds that an effective Pillar II can be introduced without the participation of all states as participating countries will still be granted the right to tax profits of companies registered elsewhere in low-taxation countries; however supports a holistic solution in which oneboth pillar is not adopted without the other; s are adopted by mid-2021; recommends that any minimum effective rate should be set at a fair and sufficient level to discourage profit shifting of large multinationals, including highly digitalised ones, and prevent damaging tax competition; therefore suggests a minimum effective rate of 18 %, noting that the current EU average of statutory corporate income tax rates is 21.71 % and that some policy challenges, such as climate change, will necessitate space and tools for fiscal policy; 1P.110, Tax policies in the European Union 2020 survey, DG Taxation and Customs Union, European Commission
Amendment 110 #
2021/2010(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Welcomes the proposal under Pillar One of a new tax nexus and new taxing rights which would create the possibility of taxing multinational enterprises (MNEs) in market jurisdictions, even where they have no physical presence based on their economic activity; underlines that the interaction with users and consumers significantly contributes to value creation in digital business models, and should therefore be taken into account when allocating taxing rights; stresses that the scope of these new taxing rights should cnotes that some policy options remain to be determined at global level; acknowledges, in particular, that the so-called Amount A would create a new taxing right for market jurisdictions over all l sharge MNEs which could engage in BEPS practices, while not creating further and unnecessary burdens on SMEsof residual profit calculated at an MNE level and, in this context, invites Members States to support the following;
Amendment 114 #
2021/2010(INI)
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7 a. A scope that cover all large MNEs which could engage in BEPS practices and that should include a review clause with phase-in rules concerning the global revenue threshold; recalls that the EU definition of a large multinational group consists of consolidated parent and subsidiary undertakings exceeding the limits of at least two of the three following criteria: a balance sheet of at least EUR 20 000 000, a net turnover of at least EUR 40 000 000 and an average number of employees during the financial year superior to 250;
Amendment 115 #
2021/2010(INI)
Motion for a resolution
Paragraph 7 a (new)
Paragraph 7 a (new)
7 a. Reminds that pillar 1 is at risk of becoming highly complex and calls on the OECD and negotiating Member States to work towards a simple and workable solution;
Amendment 117 #
2021/2010(INI)
Motion for a resolution
Paragraph 7 b (new)
Paragraph 7 b (new)
7 b. A scope covering at least automated digital services and consumer facing businesses, while not creating further and unnecessary burdens on SMEs;
Amendment 119 #
2021/2010(INI)
Motion for a resolution
Paragraph 7 c (new)
Paragraph 7 c (new)
7 c. An agreement ensuring sufficient amounts of profits are reallocated to market jurisdictions and that should go beyond the distinction between routine and non-routine profits, which could lead to artificial distinction only. Should the distinction between routine and non- routine prevail in the negotiations, it is to be noted that only a profitability threshold of 8 % would allow for the reallocation of a substantial amount of profits, up to €150 billions;
Amendment 120 #
2021/2010(INI)
Motion for a resolution
Paragraph 7 d (new)
Paragraph 7 d (new)
7 d. An allocation percentage of minimum 20 % of profits that would allow for a fair portion to be reallocated to market jurisdictions, which would ensure a meaningful reform and deter aggressive tax planning strategies;
Amendment 121 #
2021/2010(INI)
Motion for a resolution
Paragraph 7 e (new)
Paragraph 7 e (new)
7 e. A limited recourse to carry forward regimes for losses, as those could undermine the impact of the reform;
Amendment 122 #
2021/2010(INI)
Motion for a resolution
Paragraph 7 f (new)
Paragraph 7 f (new)
7 f. Recommends that policy options defended by Member States in the negotiations should reduce complexity, therefore supports simplified administrative processes for MNEs subject to the new taxing rights, also in view of lightening the burden of implementation for Member States, taking into account Member States not involved in tax arrangements distorting competition such as so-called 'sweetheart deals'; believes that a more complete overhaul of the Arm’s Length Principle (ALP) would be appropriate; is concerned that maintaining the ALP in the reform’s context could add opportunities to circumvent the newly agreed rules;
Amendment 123 #
2021/2010(INI)
Motion for a resolution
Paragraph 7 g (new)
Paragraph 7 g (new)
7 g. Highlights that the implementation of an efficient and comprehensive international reform will be eased by the access to country-by-country reporting information; notes that, to date, many countries do not have access to such information; welcomes the recent efforts of the Council Presidency on the Proposal for public country-by-country reporting;
Amendment 124 #
2021/2010(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Calls on the Commission and the Council to intensify the dialogue with the new US administration on digital tax policy with the aim of finding a common approach in the framework of the G20/OECD IF negotiations before June 2021; calls on the CouncilMember States to oppose the ‘safe harbour’ clause, proposed by the US administration, which risks undermining the reform efforts; calls on the Commission to pursue with an EU own proposal on addressing the challenges of a digitalised economy should a ‘safe harbour’ clause be included in the reform’s first Pillar; recalls in that regard the Commission’s long term proposal for a Significant Digital Presence;
Amendment 131 #
2021/2010(INI)
Motion for a resolution
Paragraph 9
Paragraph 9
9. WelcomNotes the proposal of a dispute prevention and resolution mechanism but underlines that tax certainty is best achieved by establishing simple, clear and harmonised rules that prevent disputes in the first place; highlights that any dispute prevention and resolution mechanism should not put developing countries at a disadvantage;
Amendment 147 #
2021/2010(INI)
Motion for a resolution
Paragraph 10
Paragraph 10
10. Regrets that the failure of the G20/OECD IF to find a solution in October 2020 willhas prolonged the under-taxation of the digital economy; stresses that the COVID 19 pandemic has largely benefited digital businesses and accelerated the transition to a digitalised economy, thereby re-emphasising the need to reform the current tax system in order to ensure a fair contribution from the digitalised economy;
Amendment 153 #
2021/2010(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. Insists therefore that, regardless of the progress of the negotiations at the G20/OECD IF, the EU should stand ready to roll out its own solutions for taxing the digitalised economy by the end of 2021; calls on the Commission to present proposals by June 2021, while anticipating their compatibility with the reform by the G20/OECD IF to be agreed on; stresses the need to create a level playing field for providers of traditional services and automated digitalised services and consumer facing businesses in the EU by ensuring that the latter are taxed at an adequatewhere they make profits and at a fair rate; invites the Commission to consider in particular introducing a temporary European Digital Services Tax as a necessary first step; calls for the EU to implement the future outcome of the international negotiations in a harmonised way and invites the Commission to issue any relevant Proposal to that effect;
Amendment 156 #
2021/2010(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. Insists therefore that, regardless of the progress of the negotiations at the G20/OECD IF, the EU should stand ready to roll out its own solutions for taxing the digitalised economy by the end of 2021; calls on the Commission to present proposals by June 2021, while anticipating their compatibility with the reform by the G20/OECD IF to be agreed on; stresses the need to create a level playing field for providers of traditional services and digital services in the EU by ensuring that the latterautomated digitalised services and consumer facing businesses are taxed at an adequate and fair rate; invites the Commission to consider in particular introducing a temporary European Digital Services Tax as a necessary first step; calls for the EU to implement the future outcome of the international negotiations in a harmonised way and invites the Commission to issue any relevant Proposal to that effect;
Amendment 170 #
2021/2010(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Understands that some Member States consider the taxation of digital economy an urgent issue and have therefore introduced digital services taxes at national level; recalls that these national measures should be phased out once a multilateral solution is found; calls on Member States to refrain from introducing national solutions unilaterally, as they create a risk of fragmentation of the single market; recalls that although taxation is primarily a Member State competence, they must exercise it in coherence with the common principles of EU law in order to ensure coherence between national frameworks, thereby allowing for fair competition and avoiding a negative impact on the overall coherence of EU taxation principles; notes that the procedure laid down in Article 116 of the Treaty on the Functioning of the European Union, under which Parliament and the Council act in accordance with the ordinary legislative procedure, may be applied if lack of regulatory harmonisation leads to market distortion within the Union;
Amendment 178 #
2021/2010(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Understands that some Member States consider the taxation of large digital economybusinesses an urgent issue and have therefore introduced digital services taxes at national level; recalls that these national measures should be phased out once a multilateral solution is found; calls on Member States to refrain from introducing national solutionsfor a swift agreement and implementation of the international solution in order to prevent the introduction of further unilaterally solutions, as they create a risk of fragmentation of the single market; recalls minds that although taxation is primarily a Member State competence, they must exercise it in coherence with the common principles of EU law in order to ensure coherence between national frameworks, thereby allowing for fair competition and avoiding a negative impact on the overall coherence of EU taxation principles;
Amendment 183 #
2021/2010(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Understands that some Member States consider the taxation of large digital economybusinesses an urgent issue and have therefore introduced digital services taxes at national level; recalls that these national measures should be phased out once a multilateral solution is found; recalls on Member States to refrain fromthat introducing national solutions unilaterally, as they can create a risk of fragmentation of the single market; recallminds that although taxation is primarily a Member State competence, they must exercise it in coherence with the common principles of EU law in order to ensure coherence between national frameworks, thereby allowing for fair competition and avoiding a negative impact on the overall coherence of EU taxation principles;
Amendment 185 #
2021/2010(INI)
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12 a. Highlights that national DSTs can be useful short term measures and a way to increase the incentives for finding a global solution;
Amendment 199 #
2021/2010(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Regrets that the Council did not agree on any of the Commission’s related proposals, i.e. the digital services tax, the significant digital presence or the CCTB and CCCTB; calls on the Member States to reconsider their position on these proposals or to integrate them into a potential future implementation of Pillar I, and to consider all options provided for by the Treaties if no unanimous agreement can be reached;
Amendment 207 #
2021/2010(INI)
Motion for a resolution
Paragraph 14
Paragraph 14
14. NotWelcomes the Commission inception impact assessment on a Digital Levy of 14 January 2021; notes that digitalisation can increase productivity and consumer welfare, but it is also of paramount importance to ensure that digital multinationals contribute their fair share to society, taking into account that the average annual revenue growth of top digital firms is 14 % compared to between 0.2 % and 3 % for other multinationals; calls on the Commission to carefully assess how the scope, definition and segmentation of digital activities, transactions, services or companies will be in line with international efforts to find a global solution;
Amendment 209 #
2021/2010(INI)
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14 a. Notes that the Commission intends to assess three baseline scenarios and is of the opinion that: (a) A corporate income tax (CIT) top-up to be applied to all companies conducting certain digital activities in the EU is an interesting option worth exploring as it would remain compatible with the ongoing international negotiations, would respect the various bilateral tax agreements and would allow CIT to take into account the significant higher profit margins of large digitalised multinationals; (b) A solution aiming at taxing profits rather than revenues would limit trade tensions, work towards a level playing field and have less negative impact on investments;notes however that, in the absence of an internationally agreed solution, taxing revenues remains an approach ensuring a minimum fair tax contribution is made; (c) A tax on digital transactions conducted business-to-business in the EU risk shifting the burden of the tax payment from large digitalised businesses to smaller companies relying on those services, therefore missing the initial objective making those firms pay a fair share of taxes;
Amendment 216 #
2021/2010(INI)
Motion for a resolution
Paragraph 15
Paragraph 15
15. Calls for a stronger role for Parliament in legislative procedures in the area of taxation; takes note of the Commission’s proposed roadmap to qualified majority voting in its communication entitled ‘Toward a more efficient and democratic decision-making in EU tax policy’; recognises at the same time that the Parliament has a co-decision role in areas indirectly strongly linked to a more fair taxation, like the statutory audit regulation. Underlines the important role various audit companies have played in tax scandals over the years. Calls therefore upon the EC to come forward with a reform of the statutory audit regulation EU 537/2014, introducing a strict legal and operational separation of audit from consulting services, as well as the setting up of mandatory ‘joint audit’ to enable firms outside the Big Four to develop the capacity needed to review the biggest companies;
Amendment 232 #
2021/2010(INI)
Motion for a resolution
Paragraph 16
Paragraph 16
16. Welcomes the conclusions of the European Council of 21 July 2021, which task the Commission with putting forward proposals for additional own resources including a digital levy. Before proposing a digital tax,the Commission must conduct a thorough impact assessment to assesses the impact on each Member State to ensure fairness in Member Statecontributions to the EU budget;
Amendment 233 #
2021/2010(INI)
Motion for a resolution
Paragraph 16
Paragraph 16
16. Welcomes the conclusions of the European Council of 21 July 2021, which task the Commission with putting forward proposals for additional own resources including a digital levy; recalls that the collection of such additional own resources should be compatible with existing bilateral tax treaties and complementary to the ongoing international negotiations;
Amendment 10 #
2021/2006(INI)
Draft opinion
Paragraph 1
Paragraph 1
1. Welcomes the EU strategy to reduce methane emissions; supports a clear pathway and framework to addressmitigate methane emissions in a more comprehensive fashion across Europe and internationally, by fostering synergies between sectors to strengthen the business case for capturing and avoiding methane emissions and to contribute to achieving the EU decarbonisation objectives;
Amendment 17 #
2021/2006(INI)
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Whereas methane is a powerful greenhouse gas (GHG), and the second largest contributor to climate change after carbon dioxide; it also contributes to tropospheric ozone formation, a potent local air pollutant that causes serious health problems.
Amendment 21 #
2021/2006(INI)
Draft opinion
Paragraph 1 b (new)
Paragraph 1 b (new)
1 b. Whereas the concentration of methane in the atmosphere is currently approximately two and a half times higher than pre-industrial levels and is constantly increasing;
Amendment 25 #
2021/2006(INI)
Draft opinion
Paragraph 1 c (new)
Paragraph 1 c (new)
1 c. Whereas recent studies1a estimate that global anthropogenic fossil methane emissions are underestimated by about 25 to 40 %; _________________ 1a https://www.nature.com/articles/s41586- 020-1991-8
Amendment 28 #
2021/2006(INI)
Draft opinion
Paragraph 1 d (new)
Paragraph 1 d (new)
1 d. Whereas, the International Energy Agency, indicates in its Net Zero by 2050 report that, methane emissions from fossil fuels should be reduced by 75% between 2020 to 2030 in the Net-Zero Emissions Scenario;
Amendment 31 #
2021/2006(INI)
Draft opinion
Paragraph 1 e (new)
Paragraph 1 e (new)
1 e. Whereas the EU Climate Law sets the GHG emissions reduction objective of at least 55 %by 2030 and the goal of a climate-neutral economy by 2050 at the latest, in line with the Paris Agreement; while Parliament has endorsed the goal of reducing GHG gas emissions by 60 % by 2030;
Amendment 33 #
2021/2006(INI)
Draft opinion
Paragraph 1 f (new)
Paragraph 1 f (new)
Amendment 35 #
2021/2006(INI)
Draft opinion
Paragraph 1 g (new)
Paragraph 1 g (new)
1 g. Whereas a large number of the most cost-effective methane emission savings can be achieved in the energy sector; whereas International Energy Agency’s Methane Tracker indicates that around 40% of energy related methane emissions can be abated at no-net cost.
Amendment 36 #
2021/2006(INI)
Draft opinion
Paragraph 1 h (new)
Paragraph 1 h (new)
1 h. Whereas EU is the largest importer of oil and gas; whereas the EU imports up to 85% of gas, and the methane footprint of gas produced in supplier countries is estimated to be between three and eight times larger than the methane emissions generated within the EU;
Amendment 39 #
2021/2006(INI)
Draft opinion
Paragraph 1 i (new)
Paragraph 1 i (new)
1 i. Whereas the fossil fuels phase-out will contribute to mitigate methane emissions;
Amendment 41 #
2021/2006(INI)
Draft opinion
Paragraph 1 j (new)
Paragraph 1 j (new)
1 j. Whereas fugitive emissions from leaking equipment, infrastructure or closed and abandoned sites as well as emissions from venting and incomplete combustion of methane represent the majority of methane emissions in the energy sector;
Amendment 42 #
2021/2006(INI)
Draft opinion
Paragraph 1 k (new)
Paragraph 1 k (new)
1 k. Whereas there is EU regulation that helps providing information on methane emissions, including Regulation 2006/166 on the E-PRTR and Directive 2010/75 on industrial emissions, but there is currently no policy in the EU aimed specifically reducing methane emissions;
Amendment 52 #
2021/2006(INI)
Draft opinion
Paragraph 2
Paragraph 2
2. Highlights the major role of natural gas in meeting today’s global energy demandnecessity to decarbonise the gas sector to achieve the climate neutrality by 2050 at the latest and stresses that the part itof the gas sector plays in the energy transition will be influenced by the extent to which methane emissions are further reducedalso depend on successful reduction of related methane emissions;
Amendment 67 #
2021/2006(INI)
Draft opinion
Paragraph 3
Paragraph 3
3. Welcomes the preparation of legislation for the energy sector with binding rules on monitoring, reporting and verification (MRV) and leak detection and repair, and the consideration offor all energy-related methane emissions, including imports, building on the Oil and Gas Methane Partnership (OGMP 2.0) methodology, the mandatory and leak detection and repair (LDAR) programs, and the rules on baning routine venting and flaring in the energy sector covering the full supply chain, up to the point of production;
Amendment 76 #
2021/2006(INI)
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
3 a. Welcomes the consideration of legislation on targets and standards to reduce methane emissions from fossil fuels consumed, including imports;
Amendment 80 #
2021/2006(INI)
Draft opinion
Paragraph 3 b (new)
Paragraph 3 b (new)
3 b. Furthermore, considers that a mandatory framework for an accurate MRV system must rely on detailed reports, a detailed study of equipment, and the application of the most updated emission factors throughout the oil, gas and coal supply chain; Calls for a requirement for direct measurements by [2024];
Amendment 83 #
2021/2006(INI)
Draft opinion
Paragraph 3 c (new)
Paragraph 3 c (new)
3 c. Stresses that that the reporting data on methane emissions should be public or, in the case of sensitive information, available to competent authorities and independent verifiers; Calls on the Commission to develop a third-party verification system to assess and verify the emissions data across the whole supply chain;
Amendment 87 #
2021/2006(INI)
Draft opinion
Paragraph 3 d (new)
Paragraph 3 d (new)
3 d. Calls for implementing a compulsory framework on LDAR across the whole supply chain, imports included, of fossil gas, oil, and coal, as well as biogas and biomethane, with the aim to ensure that all methane leaks are covered, level playing field accomplished, the reduction of methane-intensive imports promoted and carbon leakage avoided; Underscores that the LDAR technologies and requirements are already available; calls for implementation the LDAR legislation no later than [one] year;
Amendment 91 #
2021/2006(INI)
Draft opinion
Paragraph 3 e (new)
Paragraph 3 e (new)
3 e. Requests that once leaks are fixed within a strictly defined timeframe, the leaks should be re-surveyed to check if the repair was done correctly;
Amendment 93 #
2021/2006(INI)
Draft opinion
Paragraph 3 f (new)
Paragraph 3 f (new)
3 f. Calls on the Commission to ban routine venting and flaring (BRVF) in the energy sector covering the full supply chain, excluding safety reasons, up to the point of production by at the latest [2023]; Commission should also develop a framework for assessing fossil gas imports and their compliance with the BRVF;
Amendment 97 #
2021/2006(INI)
Draft opinion
Paragraph 3 g (new)
Paragraph 3 g (new)
3 g. Calls on the Commission to adopt specific measures to address super- emitters;
Amendment 98 #
2021/2006(INI)
Draft opinion
Paragraph 3 h (new)
Paragraph 3 h (new)
3 h. Welcomes the Commission initiatives to eliminate methane emissions from active or unused coalmines and abandoned oil and gas wells in the EU; measures on MRV and mitigation of methane emissions should ensure finding, sealing, and monitoring of abandoned wells, as well as capping of wells without legal ownership: this should not induce promotion of benefits or neglection of responsibilities of the owners responsible for its sealing;
Amendment 101 #
2021/2006(INI)
Draft opinion
Paragraph 4
Paragraph 4
4. Believes that research, development and innovation and the implementation of fit-for-purpose technologies and best available practices to improve MRV, LDAR , BRVF and mitigate methane emissions are at the backbone of effective action; supports the mobilisation of funding from Horizon Europe, including technology solutions for sustainable production of biomethane, avoiding trade- offs, and for establishing an international methane emissions observatory;
Amendment 110 #
2021/2006(INI)
Draft opinion
Paragraph 5
Paragraph 5
5. Agrees that improved top-down data from satellites in the framework of the Copernicus programme, as well as aerial monitoring, will assist in targeting leak detecventing, flaring and leak detection; Highlights that satellite data allows independent verification of a company’s footprint and facilitates engagement on a mitigation; strongly supports the sharing of information and technologies among stakeholders in order to catalyse abatement efforts;
Amendment 118 #
2021/2006(INI)
Draft opinion
Paragraph 6
Paragraph 6
6. Calls for a thorough assessment of the cost efficiency of the actions proposed in the energy sector, which should consider local conditions and the specific aspects of the various parts of the value chain and provide flexibilityassistance to the industry for their implementation;
Amendment 122 #
2021/2006(INI)
Draft opinion
Paragraph 7
Paragraph 7
7. Calls on the Commission to consider a target on renewable and decarbonised gases for 2030, as this would facilitate the development of biomethaneWelcomes the review of the Third Energy Package for gas to facilitate the adoption of renewable gases and decarbonise this sector; welcomes the new Energy Sector Integration Strategy and its proposals to achieve a more circular energy system by the sustainable use of unavoidable waste and residues for biogas and biomethane production; calls on the Commission to consider in the revision of the Renewable Energy Directive measures to strengthen the sustainability criteria and to facilitate the development of sustainable biogas and biomethane, while helping to reduce methane emissions, and ensure the deployment of the most cost- efficient solutions across the Member States., exploiting synergies between sectors and avoiding perverse incentives that could lead to an overall increase in emissions;
Amendment 135 #
2021/2006(INI)
Draft opinion
Paragraph 7 a (new)
Paragraph 7 a (new)
7 a. Recalls the importance of addressing cybersecurity risks in the energy sector to ensure the resilience of the energy system, including the reduction of leaks; Calls on the Commission to assess whether further actions are needed to prevent cyber-attacks;
Amendment 141 #
2021/2006(INI)
Draft opinion
Paragraph 7 b (new)
Paragraph 7 b (new)
7 b. Stresses that when establishing the process and rules to address methane emissions, greenwashing measures should be avoided, especially with the use of offsets as a tool for compensating methane emissions;
Amendment 142 #
2021/2006(INI)
Draft opinion
Paragraph 7 c (new)
Paragraph 7 c (new)
Amendment 59 #
2021/0433(CNS)
Proposal for a directive
Recital 5
Recital 5
(5) It is necessary to lay down rules in order to establish an efficient and coherent framework for the global minimum level of taxation at Union level. The framework creates a system of two interlocked rules, together referred to as the GloBE rules, through which an additional amount of tax called a top-up tax should be collected each time that the effective tax rate (ETR) of an MNE in a given jurisdiction is below thea tax rate of at least 15 %. In such case, the jurisdiction is considered to be low-taxed. Those two rules are called the Income Inclusion Rule (IIR) and the Undertaxed Payment Rule (UTPR). Under this system, the parent entity of an MNE located in a Member State has the obligation to apply the IIR to its share of top-up tax relating to any entity of the group that is low-taxed, whether this is located within or outside the Union. The UTPR should act as a backstop to the IIR through a reallocation of any residual amount of top-up tax in cases where not the entire amount of top-up tax relating to low-taxed entities could be collected by parent entities through the application of the IIR.
Amendment 71 #
2021/0433(CNS)
Proposal for a directive
Recital 12
Recital 12
(12) The ETR of an MNE group in each jurisdiction where it carries out activities or of a large-scale domestic group should be compared to the agreeda minimum tax rate of at least 15 % in order to determine whether the MNE group or large-scale domestic group is liable to pay a top-up tax and consequently should apply the IIR or the UTPR. TheA minimum tax rate of 15 % agreed by the OECD/G20 Inclusive Framework on BEPSat least 15 % reflects a balance amongst corporate tax rates worldwide. In cases where the ETR of an MNE group falls below the minimum tax rate in a given jurisdiction, the top-up tax should be allocated to the entities in the MNE group that are liable to pay the tax in accordance with the application of the IIR and the UTPR, in order to comply with the globally agreeda minimum effective rate of at least 15 %. In cases where the ETR of a large- scale domestic group falls below the minimum tax rate, the UPE at the top of the large- scale domestic group should apply the IIR in respect of its low-taxed constituent entities, in order to ensure that such group is liable to pay tax at an effective minimum rate of at least 15 %.
Amendment 118 #
2021/0433(CNS)
Proposal for a directive
Article 3 – paragraph 1 – point 12
Article 3 – paragraph 1 – point 12
(12) ‘minimum tax rate’ means at least fifteen percent (15 %);
Amendment 310 #
2021/0426(COD)
Proposal for a directive
Recital 8 a (new)
Recital 8 a (new)
(8 a) That buildings are responsible for greenhouse gas emissions before their operational lifetime is the result of the upfront embedded carbon to be found within all building materials. An increase in the use of sustainably and locally sourced nature-based building materials, in keeping with the principles of the New European Bauhaus Initiative, has the potential to substitute for more carbon intensive materials and to store carbon in the built environment via the use of wood- based materials.
Amendment 321 #
2021/0426(COD)
Proposal for a directive
Recital 11
Recital 11
(11) Measures to improve further the energy performance of buildings should take into account climatic conditions, including adaptation to climate change, local conditions as well as indoor climate environment and cost-effectiveness. Those measures should not affect other requirements concerning buildings such as accessibility , fire safety, electrical and seismic safety and the intended use of the building.
Amendment 343 #
2021/0426(COD)
Proposal for a directive
Recital 15 a (new)
Recital 15 a (new)
(15 a) Efficient reuse of waste heat from domestic hot water systems represents major energy saving opportunity and, in this sense, this potential should be considered. Every day, more than 22 million cubic meters of hot water are consumed by European homes. Hot water preparation is the main source of energy consumption for new buildings, and vast majority of this heat ends up in sewers and is wasted. Considering that up to 80 percent of hot water is used in showers, harvesting heat from shower drains in buildings could be a simple and cost- effective way to save around 40 percent of final energy consumption and related CO2 emissions of domestic hot water production.
Amendment 353 #
2021/0426(COD)
Proposal for a directive
Recital 20
Recital 20
(20) Different options are available to cover the energy needs of an efficient building by energy from renewable sources: on-site renewables such as solar thermal, solar photovoltaics, heat pumps and biomass, renewable energy provided by renewable energy communities or citizen energy communities, and efficient district heating and cooling based on renewables or waste heat, high efficiency cogeneration, all types of energy storage, demand-side flexibility and self-consumption, as well as renewable energy supplied through energy grids and networks, including renewable electricity and gasses.
Amendment 361 #
2021/0426(COD)
Proposal for a directive
Recital 21
Recital 21
(21) The necessary decarbonisation of the Union building stock requires energy renovation at a large scale: almost 75% of that building stock is inefficient according to current building standards, and 85-95% of the buildings that exist today will still be standing in 2050. However, the weighted annual energy renovation rate is persistently low at around 1%. At the current pace, the decarbonisation of the building sector would require centuries. Triggering and supporting building renovation, including a shift towards emission-free heating systems, is therefore a key goal of this Directivencluding measures in line with “energy efficiency first” principle at system level, is therefore a key goal of this Directive. This includes dealing with the seasonality of heating demand, which in many Member States is the main part of the energy system peak demand.
Amendment 383 #
2021/0426(COD)
Proposal for a directive
Recital 29
Recital 29
(29) To achieve a highly energy efficient and decarbonised building stock and the transformation of existing buildings into zero-emission buildings by 2050, Member States should establish national building renovation plans, which replace the long- term renovation strategies and become an even stronger, fully operational planning tool for Member States, with a stronger focus on financing and ensuring that appropriately skilled workers are available for carrying out building renovations, as well as on tackling energy poverty, ensuring electrical and fire safety and improving the energy performance of worst performing buildings. In their building renovation plans, Member States should set their own national building renovation targets. In line with Article 21(b)(7) of Regulation (EU) 2018/1999 and with the enabling conditions set under Regulation (EU) 2021/60 of the European Parliament and of the Council36 , Member States should provide an outline of financing measures, as well as an outline of the investment needs and the administrative resources for the implementation of their building renovation plans. _________________ 36 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 391 #
2021/0426(COD)
Proposal for a directive
Recital 32
Recital 32
(32) Staged renovation can be a solution to address the issues of high upfront costs and hassle for the inhabitants that may occur when renovating ‘in one go’. However, such staged renovation needs to be carefully planned in order to avoid that one renovation step precludes necessary subsequent steps. Renovation passports provide a clear roadmap for staged renovation, helping owners and investors plan the best timing and scope for interventions. Therefore, renovation passports should be made available as a voluntary tool to building owners across all Member States. Renovation passports should not become an economic or administrative burden for building owners and should be provided at no cost to all vulnerable and low-income households, especially in the case when the dwelling is a sole residential property.
Amendment 397 #
2021/0426(COD)
Proposal for a directive
Recital 33
Recital 33
(33) The concept of ‘deep renovation’ has not yet been defined in Union legislation. With a view to achieving the long-term vision for buildings, deep renovation should be defined as a renovation that transforms buildings into zero-emission buildings; in a first step, as a renovation that transforms buildings into nearly zero-energy buildings. This definition serves the purpose of increasing the energy performance of buildings. A deep renovation for energy performance purposes is a prime opportunity to address other aspects such as living conditions of vulnerable households, increasing climate resilience, resilience against disaster risks including seismic resilience, fire and electrical safety, the removal of hazardous substances including asbestos, and accessibility for persons with disabilities.
Amendment 402 #
2021/0426(COD)
Proposal for a directive
Recital 34
Recital 34
(34) In order to foster deep renovation, which is one of the goals of the Renovation Wave strategy, Member States should give enhanced financial and administrative support to deep renovation, targeting vulnerable and low-income households, living in a single household property and worst-performing buildings.
Amendment 421 #
2021/0426(COD)
Proposal for a directive
Recital 40
Recital 40
(40) Promoting green mobility is a key part of the European Green Deal and buildings can play an important role in providing the necessary infrastructure, not only for recharging of electric vehicles but also for bicycles. A shift to soft mobility such as cycling can significantly reduce greenhouse gas emissions from transport. As set out in the 2030 Climate Target Plan, increasing the modal shares of clean and efficient private and public transport, such as cycling, will drastically lower pollution from transport and bring major benefits to individual citizens and communities. The lack of bike parking spaces is a major barrier to the uptake of cycling, both in residential and non-residential buildings. Building codes can effectively support the transition to cleaner mobility by establishing requirements for a minimum number of bicycle parking spaces, depending on the local needs, circumstances and traditions.
Amendment 429 #
2021/0426(COD)
(43 a) Electrification of heat and transport will lead to a significant increase in peak demand, especially during the heating season. Solutions that are capable of reducing or shifting the increase of electric peak demand have a very high value for the energy system and its efficiency as a whole. To mitigate increases in electric peak demand and to achieve a decarbonisation of the heating sector, Member States should rely on all demand-side flexibility solutions.
Amendment 430 #
2021/0426(COD)
Proposal for a directive
Recital 43 b (new)
Recital 43 b (new)
(43 b) Demand side flexibility can reduce peak demand and generates several benefits. In terms of resource adequacy, it can generate a capacity to meet at all times the demand within the system capacity, including seasonal heating peak demand. In terms of local resilience, it can generate a capacity of the system to keep delivering energy to end-users despite an unexpected grid emergency such as an electricity line or power plant breakdown. In terms of renewable integration, it can generate a capacity to maximise the renewable energy integration, by adapting the demand to the renewable energy available.
Amendment 434 #
2021/0426(COD)
Proposal for a directive
Recital 46 a (new)
Recital 46 a (new)
(46 a) Member States should provide financial guarantees to financial institutions, in order to promote targeted financial products for enhanced energy performance of buildings for those in the following criterion without prejudice to income criteria: people at energy poverty, vulnerable and low-income households, as well as to owners in worst-performing multi-apartment buildings and buildings in rural areas. Those Pay-as-you-Save financial schemes are based on the principle that the repayment cost of an energy efficiency loans hall not exceed the monetary equivalent of the energy savings on an annual basis.
Amendment 436 #
2021/0426(COD)
Proposal for a directive
Recital 46 b (new)
Recital 46 b (new)
(46 b) The benefits of the ‘Pay-as-you- Save financial scheme’ in the medium- term, following the repayment of the loan, imply: net benefit for the household owners in terms of annual energy cost savings and an increased value of the property.
Amendment 441 #
2021/0426(COD)
Proposal for a directive
Recital 48
Recital 48
(48) Inefficient buildings are often linked to energy poverty and social problems. Vulnerable households are particularly exposed to increasing energy prices as they spend a larger proportion of their budget on energy products. By reducing excessive energy bills, building renovation can lift people out of energy poverty and also prevent it. At the same time, building renovation does not come for free, and it is essential to ensure that the social impact of the costs for building renovation, notably on vulnerable households, is kept in check. The renovation wave should leave no one behind and be seized as an opportunity to improve the situation of vulnerable households, and a fair transition towards climate neutrality should be ensured. Therefore, financial incentives and other policy measures should as a priority target vulnerable households, people affected by energy poverty, vulnerable and low- income households and people living in social housing, and Member States should take measures to prevent evictions because of renovation. The Commission proposal for a Council Recommendation on ensuring a fair transition towards climate neutrality provides a common framework and shared understanding of comprehensive policies and investments needed for ensuring that the transition is fair.
Amendment 453 #
2021/0426(COD)
Proposal for a directive
Recital 54
Recital 54
(54) A common approach to the energy performance certification of buildings , renovation passports, smart readiness indicators and the inspection of heating, electrical installations and air-conditioning systems, carried out by qualified or certified experts, whose independence is to be guaranteed on the basis of objective criteria, contribute to a level playing field as regards efforts made in Member States to energy saving in the buildings sector and will introduce transparency for prospective owners or users with regard to energy performance in the Union property market. In order to ensure the quality of energy performance certificates , renovation passports, smart readiness indicators and of the inspection of heating and air- conditioning systems throughout the Union, an independent control mechanism should be established in each Member State.
Amendment 469 #
2021/0426(COD)
1. This Directive promotes the improvement of the energy performance of buildings and the reduction of greenhouse gas emissions from buildings within the Union, with a view to achieving a zero- emission building stock by 2050 taking into account outdoor climatic and local conditions, as well as indoor climate requirements and cost-effectiveness, as well as the interaction of buildings with local integrated energy systems and their contribution to demand side flexibility to improve energy system efficiency.
Amendment 485 #
2021/0426(COD)
Proposal for a directive
Article 1 – paragraph 2 – point k a (new)
Article 1 – paragraph 2 – point k a (new)
(k a) minimum requirements for the electric grids in order to ensure the effectiveness and the capacity for efficiently implementing building renovation measures.
Amendment 501 #
2021/0426(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 2
Article 2 – paragraph 1 – point 2
2. ‘zero-emission building’ means a building with a very high energy performance, as determined in accordance with Annex I, where the very low amount of energy still required is fully covered by energy from renewable sources generated on-site or delivered through electricity grids, from a renewable energy community within the meaning of Directive (EU) 2018/2001 [amended RED] or from an efficient district heating and cooling system, in accordance with the requirements set out in Annex III;
Amendment 520 #
2021/0426(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 3
Article 2 – paragraph 1 – point 3
3. ‘nearly zero-energy building’ means a building with a very high energy performance, as determined in accordance with Annex I , which cannot be lower than the 2023 cost-optimal level reported by Member States in accordance with Article 6(2) and where the nearly zero or very low amount of energy required is covered to a very significant extent by energy from renewable sources, including energy from renewable sources produced on-site or nearby, or via distributed grid-based renewables;
Amendment 556 #
2021/0426(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 18
Article 2 – paragraph 1 – point 18
18. ‘renovation passport’ means a document that is both in digital and paper formats and provides a tailored roadmap for the deep renovation of a specific building in several steps that will significantly improve its energy performance; two to three steps, consistent with a staged deep renovation whenever a one-step deep renovation is not directly feasible, that will significantly improve its energy performance rating in the Energy Performance Certificates scale and/or lead to substantial reduction of its energy use;
Amendment 587 #
2021/0426(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 29
Article 2 – paragraph 1 – point 29
29. ‘energy performance certificate’ means a certificate recognised by a Member State or by a legal person designated by it, which indicates the energy and climate performance of a building or building unit, calculated according to a methodology adopted in accordance with Article 4;
Amendment 596 #
2021/0426(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 36
Article 2 – paragraph 1 – point 36
36. 'mortgage portfolio standards’ means mechanisms incentivisingensuring any mortgage lenders including banks, investors and any other relevant financial institutions to increase the median energy performance of the portfolio of buildings covered by their mortgages and to encourage potential clientsure affordable and reliable solutions for their clients, particularly vulnerable households to make their property more energy- performant along the Union’s decarbonisation ambition and relevant energy targets in the area of energy consumption in buildings, relying on the definition of sustainable economic activities in the EU Taxonomy and the life-cycle GWP of buildings provided for in this Directive.;
Amendment 599 #
2021/0426(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 36 a (new)
Article 2 – paragraph 1 – point 36 a (new)
36 a. A ‘Pay-as-you-Save financial scheme’ is a loan scheme dedicated exclusively or solely to energy performance enhancements, based on the principle that the annualized repayments on the loan should not exceed the monetary equivalent of the yearly energy savings, taking into account the indexation of the energy cost and loan re- financing;
Amendment 624 #
2021/0426(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 49 – point a
Article 2 – paragraph 1 – point 49 – point a
(a) it can only beis distributed and used within that local and district level perimeter through a dedicated distribution network;
Amendment 636 #
2021/0426(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 49 – point c
Article 2 – paragraph 1 – point 49 – point c
(c) it can be used on-site of the building assessed through a dedicated connection to the energy production source, that dedicated connection requiring specific equipment for the safe supply and metering of energy for self-use of the building assessed;
Amendment 640 #
2021/0426(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 57 a (new)
Article 2 – paragraph 1 – point 57 a (new)
Amendment 646 #
2021/0426(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 57 b (new)
Article 2 – paragraph 1 – point 57 b (new)
57 b. ‘electrical installation’ means the system is composed of all the fixed components (such as switchboards, electric cables, earthing systems, sockets, switches, and light fittings) aiming to distribute electrical power within abuilding to all points of use including recharging points or transmit electricity generated on-site;
Amendment 650 #
2021/0426(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 57 c (new)
Article 2 – paragraph 1 – point 57 c (new)
57 c. ‘peak demand’ means the maximum energy demand, per energy carrier, that can be generated by a consumer, as contracted with his energy suppliers;
Amendment 652 #
2021/0426(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 57 d (new)
Article 2 – paragraph 1 – point 57 d (new)
57 d. ‘demand-side flexibility’ means the portion of demand in the electric system (including via heating and transport)that can be reduced, increased, or shifted to another energy vector, which may be achieved by various means including a local energy storage (hot water tank, building inertia, batteries) or by sector coupling (hybrid heat pumps, smart cogeneration);
Amendment 655 #
2021/0426(COD)
Proposal for a directive
Article 2 – paragraph 1 – point 57 e (new)
Article 2 – paragraph 1 – point 57 e (new)
57 e. ‘flexible building’ means a building able to contribute to the system resilience and resource adequacy by adapting its demand, storage and self- generation to cost-effectively address the consumers’ energy and comfort needs, as well as actively contribute towards peak demand mitigation and integration of variable renewables into the grid;
Amendment 676 #
2021/0426(COD)
Proposal for a directive
Article 3 – paragraph 1 – subparagraph 1 – point d a (new)
Article 3 – paragraph 1 – subparagraph 1 – point d a (new)
(d a) minimum requirements for the electric grids in order to ensure the effectiveness and the capacity for efficiently implementing building renovation measures;
Amendment 695 #
2021/0426(COD)
Proposal for a directive
Article 3 – paragraph 3
Article 3 – paragraph 3
3. To support the development of its building renovation plan , each Member State shall carry out a public consultation on its draft building renovation plan prior to submitting it to the Commission. The public consultation shall involve in particular local and regional authorities and other socio-economic partners, including civil society such as consumer organisations and bodies working with vulnerable households. The public consultation shall also include questions about the design of the public policies, programmes and incentives, to ensure the accessibility, convenience and affordability of the retrofit solutions. Each Member State shall annex a summary of the results of its public consultation to its draft building renovation plan .
Amendment 702 #
2021/0426(COD)
Proposal for a directive
Article 3 – paragraph 4 – point c a (new)
Article 3 – paragraph 4 – point c a (new)
(c a) the conditions under the functioning renovation financing schemes are adequate for the execution of the national energy poverty mitigation target and for the successful inclusion of energy poor and vulnerable consumers so that no one is left behind;
Amendment 705 #
2021/0426(COD)
Proposal for a directive
Article 3 – paragraph 4 – point e a (new)
Article 3 – paragraph 4 – point e a (new)
(e a) the draft national plans prioritise residential buildings;
Amendment 707 #
2021/0426(COD)
Proposal for a directive
Article 3 – paragraph 4 – point e b (new)
Article 3 – paragraph 4 – point e b (new)
(e b) national and local authorities need the Technical Assistance to facilitate the implementation of these plans;
Amendment 720 #
2021/0426(COD)
Proposal for a directive
Article 5 – paragraph 1 – introductory part
Article 5 – paragraph 1 – introductory part
1. Member States shall take the necessary measures to ensure that minimum energy performance requirements are set for buildings or building units are set with a view to at least achieving cost-optimal levels. The energy performance shall be calculated in accordance with the methodology referred to in Article 4. Cost-optimal levels shall be calculated in accordanc elements that form part of the building envelope and that have a significant impact on the energy performance of the building envelope when they are replaced or retrofitted, with a view to achieving at least cost-optimal levels. These cost optimal levels correspond with consistent interventions on the whole envelope to ensure they are suitable with eithe comparative methodology framework referred to in Article 6 r low temperature heat pumps operating flexibly or the connection to low temperature district heating. The intervention on one element requires where needed an intervention on the whole envelope.
Amendment 741 #
2021/0426(COD)
Proposal for a directive
Article 5 – paragraph 3 – point d a (new)
Article 5 – paragraph 3 – point d a (new)
(d a) Member States shall be allowed to install less stringent requirements for historic buildings or buildings with special architecture if they can prove the incompatibility with the nearly zero- emission building/zero-emission building (NZEB/ZEB) requirements.
Amendment 743 #
2021/0426(COD)
Proposal for a directive
Article 5 – paragraph 3 – point d b (new)
Article 5 – paragraph 3 – point d b (new)
(d b) residential buildings set in climatic and power grids conditions that allow for the installation of high temperature heat pumps. The evaluation of the adequacy of high temperature heat pumps shall be done in accordance with the Article 6 introducing the calculation of cost- optimal levels of minimum energy performance requirements;
Amendment 802 #
2021/0426(COD)
Proposal for a directive
Article 7 – paragraph 4
Article 7 – paragraph 4
4. Member States shall address, in relation to new buildings, the issues of healthy indoor climate conditionsenvironment conditions, including air quality, thermal comfort, adaptation to climate change, fire safety, risks related to intense seismic activity and accessibility for persons with disabilities. Member States shall also address carbon removals associated to carbon storage in or on buildings.
Amendment 840 #
2021/0426(COD)
Proposal for a directive
Article 9 – paragraph 1 – point a – point i
Article 9 – paragraph 1 – point a – point i
(i) after 1 January 2027, at least energy performance class FE; and
Amendment 847 #
2021/0426(COD)
Proposal for a directive
Article 9 – paragraph 1 – point a – point ii
Article 9 – paragraph 1 – point a – point ii
(ii) after 1 January 2030, at least energy performance class ED;
Amendment 863 #
2021/0426(COD)
Proposal for a directive
Article 9 – paragraph 1 – point b – point i
Article 9 – paragraph 1 – point b – point i
(i) after 1 January 2027, at least energy performance class FE; and
Amendment 869 #
2021/0426(COD)
Proposal for a directive
Article 9 – paragraph 1 – point b – point ii
Article 9 – paragraph 1 – point b – point ii
(ii) after 1 January 2030, at least energy performance class ED;
Amendment 885 #
2021/0426(COD)
Proposal for a directive
Article 9 – paragraph 1 – point c – introductory part
Article 9 – paragraph 1 – point c – introductory part
(c) Worst performing residential buildings and building units achieve at the latest
Amendment 889 #
2021/0426(COD)
Proposal for a directive
Article 9 – paragraph 1 – point c – point i
Article 9 – paragraph 1 – point c – point i
(i) after 1 January 2030, at least energy performance class FE; and
Amendment 893 #
2021/0426(COD)
Proposal for a directive
Article 9 – paragraph 1 – point c – point ii
Article 9 – paragraph 1 – point c – point ii
(ii) after 1 January 2033, at least energy performance class ED;
Amendment 933 #
2021/0426(COD)
Proposal for a directive
Article 9 – paragraph 3 – point a
Article 9 – paragraph 3 – point a
(a) providing appropriate financial measures, in particular those targeting vulnerable and low income households, people affected by energy poverty or living in social housing, in line with Article 22 of Directive (EU) .../…. [recast EED];
Amendment 936 #
2021/0426(COD)
Proposal for a directive
Article 9 – paragraph 3 – point b
Article 9 – paragraph 3 – point b
(b) providing technical assistance, including information services, administrative support and integrated renovation services through one-stop- shops, with a particular attention to vulnerable and low-income households;
Amendment 939 #
2021/0426(COD)
Proposal for a directive
Article 9 – paragraph 3 – point b a (new)
Article 9 – paragraph 3 – point b a (new)
(b a) providing building renovation passports in accordance with Article 10 at no cost to vulnerable and low-income households;
Amendment 940 #
2021/0426(COD)
Proposal for a directive
Article 9 – paragraph 3 – point c
Article 9 – paragraph 3 – point c
(c) designing integrated financing schemes, including Pay-as-you-Save financial schemes covering the common Union standard;
Amendment 946 #
2021/0426(COD)
Proposal for a directive
Article 9 – paragraph 3 – point e a (new)
Article 9 – paragraph 3 – point e a (new)
(e a) setting the framework to ensure that there is a sufficient workforce with the appropriate level of skills to allow for the timely implementation of the requirements.
Amendment 979 #
2021/0426(COD)
Proposal for a directive
Article 10 – paragraph 2
Article 10 – paragraph 2
2. By 31 December 2024, Member States shall introduce a scheme of renovation passports based on the common framework established in accordance with paragraph 1. Member States shall ensure that building renovation passports are made available at no costs for vulnerable households.
Amendment 986 #
2021/0426(COD)
Proposal for a directive
Article 10 – paragraph 3 – point a
Article 10 – paragraph 3 – point a
(a) it shall be issued both in electronic and paper format by a qualified and certified expert, following an on-site visit;
Amendment 989 #
2021/0426(COD)
Proposal for a directive
Article 10 – paragraph 3 – point b
Article 10 – paragraph 3 – point b
(b) it shall comprise a renovation roadmap indicating a sequence of two to three renovation steps building upon each other, with the objective to transform the building into a zero-emission building by 2050 at the latest;
Amendment 995 #
2021/0426(COD)
Proposal for a directive
Article 10 – paragraph 3 – point c
Article 10 – paragraph 3 – point c
(c) it shall indicate the expected benefits in terms of energy savings, savings on energy bills and operational greenhouse emission reductions, a range of estimated costs of the building renovation for each step as well as wider benefits related to health, safety and comfort and the improved adaptive capacity of the building to climate change; and
Amendment 1003 #
2021/0426(COD)
Proposal for a directive
Article 10 – paragraph 3 – point d a (new)
Article 10 – paragraph 3 – point d a (new)
(d a) it shall ensure compliance with accountability rules set in Article 24;
Amendment 1007 #
2021/0426(COD)
Proposal for a directive
Article 10 – paragraph 3 a (new)
Article 10 – paragraph 3 a (new)
3 a. Member States shall ensure that the renovation passport does not create an economic bourdon for vulnerable and low-income households, especially in the case when the dwelling is a sole residential property.
Amendment 1023 #
2021/0426(COD)
Proposal for a directive
Article 11 – paragraph 3
Article 11 – paragraph 3
3. Member States shall require zero- emission buildings to be equipped with measuring and control devices for the monitoring and regulation of indoor airenvironmental quality. In existing buildings, the installation of such devices shall be required, where technically and economically feasible, when a building undergoes a major renovation. Member States shall ensure that selected data on indoor environmental quality collected through such devices is uploaded to the national database for energy performance of buildings pursuant to Article 19.
Amendment 1046 #
2021/0426(COD)
Proposal for a directive
Article 12 – paragraph 1 – point a
Article 12 – paragraph 1 – point a
(a) the installation of at least one recharging point for every five parking spaces;
Amendment 1049 #
2021/0426(COD)
Proposal for a directive
Article 12 – paragraph 1 – point b
Article 12 – paragraph 1 – point b
(b) the installation of pre-cabling that shall also include space for information lines (LAN cables) for every parking space to enable the installation at a later stage of recharging points for electric vehicles; and
Amendment 1094 #
2021/0426(COD)
Proposal for a directive
Article 12 – paragraph 4 – point a
Article 12 – paragraph 4 – point a
(a) the installation of pre-cabling that shall also include space for information lines (LAN cables) for every parking space to enable the installation, at a later stage, of recharging points for electric vehicles; and.
Amendment 1097 #
2021/0426(COD)
Proposal for a directive
Article 12 – paragraph 4 – point a a (new)
Article 12 – paragraph 4 – point a a (new)
(a a) in residential buildings, individual households shall be guaranteed the possibility to choose both the supplier of the recharging point and the energy provider to the recharging point.
Amendment 1098 #
2021/0426(COD)
Proposal for a directive
Article 12 – paragraph 4 – point a b (new)
Article 12 – paragraph 4 – point a b (new)
(a b) in residential buildings, the households who recharge their vehicles should have access to the same tariff as the one paid at their apartment.
Amendment 1099 #
2021/0426(COD)
Proposal for a directive
Article 12 – paragraph 4 – point a c (new)
Article 12 – paragraph 4 – point a c (new)
(a c) where in a residential building the recharging point is connected to the building’s electricity supply, households shall be allowed to pay the same electricity tariff as the one paid at their apartment.
Amendment 1151 #
2021/0426(COD)
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 1
Article 14 – paragraph 1 – subparagraph 1
For the purpose of this Directive, building systems data shall include at least all data related to the energy performance of building elements, the energy performance of building services, the projected lifespan of the heating system(s), building automation and control systems, meters and charging points for e-mobility.
Amendment 1163 #
2021/0426(COD)
Proposal for a directive
Article 14 – paragraph 3 a (new)
Article 14 – paragraph 3 a (new)
3 a. To facilitate the implementation of heating and cooling plans, Member States shall ensure that local authorities receive a report with data on energy performance of buildings on their territory. This report shall be provided to local authorities on an annual basis and include operational geographic information systems and the related databases, in line with GDPR requirements. Member States shall ensure that local authorities have the necessary resources for data and information management.
Amendment 1172 #
2021/0426(COD)
Proposal for a directive
Article 15 – paragraph 1
Article 15 – paragraph 1
1. Member States shall provide appropriate financing, support measures and other instruments able to addressnd design simple procedures ensuring easy access to financing for households. This shall address up-front costs associated with renovation faced by consumers, market barriers and stimulate the necessary investments in energy renovations in line with their national building renovation plan and with a view to the transformation of their building stock into zero-emission buildings by 2050. Member States shall tackle energy poverty by developing dedicated schemes on energy efficiency measures as a priority among people affected by energy poverty, vulnerable consumers, low-income households pursuant to Article 8 (3) and Article 21 of the (recast EED) and by ensuring that mainstream financial instruments are inclusive via enabling tools like revolving or guarantee funds. Member States shall promote measures that make the use of public-private partnerships simpler.
Amendment 1181 #
2021/0426(COD)
Proposal for a directive
Article 15 – paragraph 2
Article 15 – paragraph 2
2. Member States shall take appropriate regulatory measures to remove non-economic barriers to building renovation. With regard to buildings with more than one building unit, such measures may include removing unanimity requirements in co-ownership structures, or allowing co-ownership structures to be direct recipients of financial support including subsidies, grants and loans for financing renovation. .
Amendment 1192 #
2021/0426(COD)
Proposal for a directive
Article 15 – paragraph 4
Article 15 – paragraph 4
4. To support the mobilisation of investments, Member States shall promote the roll-out of enabling funding and financial tools, such as energy efficiency loans and mortgages for building renovation, energy performance contracting, Pay-as-you-Save financial scheme, fiscal incentives, on-tax schemes, on-bill schemes, guarantee funds, funds targeting deep renovations, funds targeting renovations with a significant minimum threshold of targeted energy savings and mortgage portfolio standards. They shall guide investments into an energy efficient public building stock, in line with Eurostat guidance on the recording of Energy Performance Contracts in government accounts.
Amendment 1198 #
2021/0426(COD)
Proposal for a directive
Article 15 – paragraph 6
Article 15 – paragraph 6
6. 6. Member States shall ensure the establishment of technical assistance facilities, including through one-stop- shops, which shall be at no cost for vulnerable households, targeting all actors involved in building renovations, including home owners and administrative, financial and economic actors, including small- and medium-sized enterprises. Member States shall ensure the availability of appropriate number of one-stop-shops. Such one stop shops shall provide information on the available funding opportunities in particular grant and subsidy schemes, offering technical support, have programs specifically targeting vulnerable households, facilitate the access to training programs and support various awareness-raising activities.
Amendment 1211 #
2021/0426(COD)
Proposal for a directive
Article 15 – paragraph 7
Article 15 – paragraph 7
7. Member States shall put in place measures and financing to promote education and training to facilitate the professional requalification of workers and creation of employment opportunities to ensure that there is a sufficient workforce with the an appropriate level of skills corresponding to the needs in the building sector. One stop shops should also play a role in facilitating the access to such training and apprenticeship programs.
Amendment 1215 #
2021/0426(COD)
Proposal for a directive
Article 15 – paragraph 8 a (new)
Article 15 – paragraph 8 a (new)
8 a. The Commission shall develop a common Union standard for Pay-as-you- Save financial schemes, setting mandatory minimum requirements for public and private actors, in order for this standard to be granted.
Amendment 1237 #
2021/0426(COD)
Proposal for a directive
Article 15 – paragraph 11 – introductory part
Article 15 – paragraph 11 – introductory part
11. Member States shall incentivise deep renovation and sizeable programmes that address a high number of buildings and result in an overall reduction of at least 30 % of primary energy demand with higher financial, fiscal, administrative and technical support and priorities the worst performing buildings, inhabited by people affected by energy poverty, vulnerable and low-income households and people living in social housing.
Amendment 1250 #
2021/0426(COD)
Proposal for a directive
Article 15 – paragraph 12
Article 15 – paragraph 12
12. Financial incentives shall target as a priority vulnerable and low-income households, people affected by energy poverty and people living in social housing, in line with Article 22 of Directive (EU) .../…. [recast EED].
Amendment 1253 #
2021/0426(COD)
Proposal for a directive
Article 15 – paragraph 13
Article 15 – paragraph 13
13. When providing financial incentives to owners of buildings or building units for the renovation of rented buildings or building units, Member States shall ensure that the financial incentives benefit both the owners and the tenants, in particular by providing rent support or by imposing caps on rent increases. by introducing Pay-as-you-Save financial schemes conditionality on rent increases, guaranteeing that the rent increase does not exceed the savings, due to renovation energy savings and by developing social safeguards to prevent renovations.
Amendment 1286 #
2021/0426(COD)
Proposal for a directive
Article 16 – paragraph 3
Article 16 – paragraph 3
3. Member States shall ensure the quality, reliability and affordability of energy performance certificates. They shall ensure that energy performance certificates are affordable and at no cost for vulnerable and low-income households issued by independent experts following an on-site visit.
Amendment 1304 #
2021/0426(COD)
Proposal for a directive
Article 16 – paragraph 7
Article 16 – paragraph 7
7. The energy performance certificate shall provide an indication as to indicate the contact information and address of the closest one stop shop, where the owner or tenant can receive more detailed information, including as regards the cost- effectiveness of the recommendations made in the energy performance certificate. The evaluation of cost effectiveness shall be based on a set of standard conditions, such as the assessment of energy savings and underlying energy prices and a preliminary cost forecast. In addition, it shall contain information on the steps to be taken to implement the recommendations, and on the financial opportunities. Other information on related topics, such as energy audits or incentives of a financial or other nature and financing possibilities , or advice on how to increase the climate resilience of the building, may also be provided to the owner or tenant.
Amendment 1323 #
2021/0426(COD)
Proposal for a directive
Article 17 – paragraph 1 – point a
Article 17 – paragraph 1 – point a
(a) buildings or building units which are constructed , have undergone a major renovation, are sold or rented out to a new tenant or for which a rental contract is renewed which have their mortgage refinanced ; and
Amendment 1327 #
2021/0426(COD)
Proposal for a directive
Article 17 – paragraph 1 – point b a (new)
Article 17 – paragraph 1 – point b a (new)
(b a) Member States shall ensure that energy performance certificates are issued at no cost for vulnerable and low-income households.
Amendment 1337 #
2021/0426(COD)
Proposal for a directive
Article 19 – paragraph 1 – introductory part
Article 19 – paragraph 1 – introductory part
1. Each Member State shall set up a national database for energy performance of buildings which allows data to be gathered on the energy performance of the buildings and on the overall energy performance of the national building stock. The database shall be publicly accessible, compatible with other online platforms and public services, and shall allow data to be gathered related to energy performance certificates, inspections, the building renovation passport, the smart readiness indicator and the calculated or metered energy consumption of the buildings covered.
Amendment 1406 #
2021/0426(COD)
Proposal for a directive
Article 26 – paragraph 1
Article 26 – paragraph 1
1. Member States shall endorse information and awareness-raising campaigns in order to promote the interest and the support of the public for the improvement of this Directive and take the necessary measures to inform the owners or tenants of buildings or building units and all relevant market actors of the different methods and practices that serve to enhance energy performance. In particular, Member States shall take the necessary measures to provide tailor-made information to vulnerable households.
Amendment 1411 #
2021/0426(COD)
Proposal for a directive
Article 26 – paragraph 2 – introductory part
Article 26 – paragraph 2 – introductory part
2. Member States shall in particular provide information to the owners or tenants of buildings on energy performance certificates, including their purpose and objectives, on cost-effective measures and, where appropriate, financial instruments, to improve the energy performance of the building, and on replacing fossil fuel boilers with more sustainable alternatives. Member States shall provide the information through accessible and transparent advisory tools such as renovation advice and one-stop-shops, paying particular attention to vulnerable and low-income households.
Amendment 328 #
2021/0342(COD)
Proposal for a regulation
Recital 11
Recital 11
(11) Most EU corporates, however, do not seek external credit ratings, in particular due to cost considerations. To avoid disruptive impacts on bank lending to unrated corporates and to provide enough time to establish public or private initiatives aimed at increasing the coverage of external credit ratings, it is necessary to provide for a transitional period for such increase in the coverage. During that transitional period, institutions using IRB approaches should be able to apply a favourable treatment when calculating their output floor for investment grade exposures to unrated corporates, whilst initiatives to foster widespread use of credit ratings should be established. Tha. In order to enhance competition in the market for credit transitional arrangement should be coupled with a report prepared by the European Banking Authority (‘EBA’). After the transition period, institutting agencies and support the development of an European market, the Commissions should be able to refer to credit assessments by ECAIs to calculate the capital requirements for most of their corporate exposures. To inform any future initiative on the set-up of public or private rating schemes, the European Supervisory Authorities (ESAs) should be requested to prepare a report on the impediments to the availability of external credit ratings by ECAIs, in particular for corporates, and on possible measures to address those impedimentfoster the availability of credit assessments by nominated ECAIs and assess how public and or private initiatives could be expanded and how oligopolies in the CRA market could be addressed, and where appropriate, submit to European Parliament and to the Council additional legislative proposals. The Commission should also assess the possibility of the creation of a European public credit rating agency as an impartial and trusted alternative to existing agencies. After the transition period, institutions should be able to refer to credit assessments by ECAIs to calculate the capital requirements for most of their corporate exposures. In the meanwhile, the European Commission stands ready to provide technical support to Member States via its Technical Support Instrument in this area, e.g. to formulate strategies on increasing the rating-penetration of their unlisted corporates or to explore best practices on setting up entities capable of providing ratings or providing related guidance to corporates.
Amendment 485 #
2021/0342(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 11 a (new)
Article 1 – paragraph 1 – point 11 a (new)
Regulation (EU) No 575/2013
Article 46 – paragraph 2 a (new)
Article 46 – paragraph 2 a (new)
Amendment 501 #
2021/0342(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 12 a (new)
Article 1 – paragraph 1 – point 12 a (new)
Regulation (EU) No 575/2013
Article 48 – paragraph 1 a (new)
Article 48 – paragraph 1 a (new)
Amendment 1236 #
2021/0342(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 196
Article 1 – paragraph 1 – point 196
Regulation (EU) No 575/2013
Article 465 – paragraph 3 – subparagraph 1
Article 465 – paragraph 3 – subparagraph 1
3. By way of derogation from Article 92(5)(a), point (i), parent institutions, parent financial holding companies or parent mixed financial holding companies, stand-alone institutions in the EU or stand- alone subsidiary institutions in Member States may, until 31 December2032, assign a risk weight of 65 % to exposures to corporates for which no credit assessment by a nominated ECAI is available provided that that entity estimates the PD of those exposures, calculated in accordance with Part Three, Title II, Chapter 3, is no higher than 0,5 %.
Amendment 1254 #
2021/0342(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 196
Article 1 – paragraph 1 – point 196
Regulation (EU) No 575/2013
Article 465 – paragraph 3 – subparagraph 2
Article 465 – paragraph 3 – subparagraph 2
EBA shall monitor the use of the transitional treatment laid down in the first subparagraph and the availability of credit assessments by nominated ECAIs for exposures to corporates. EBA shall report its findings to the Commission by 31 December 2028.
Amendment 1264 #
2021/0342(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 196
Article 1 – paragraph 1 – point 196
Regulation (EU) No 575/2013
Article 465 – paragraph 3 – subparagraph 3
Article 465 – paragraph 3 – subparagraph 3
Amendment 1265 #
2021/0342(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 196
Article 1 – paragraph 1 – point 196
Regulation (EU) No 575/2013
Article 465 – paragraph 3 – subparagraph 3
Article 465 – paragraph 3 – subparagraph 3
On the basis of that report and taking due account of the related internationally agreed standards developed by the BCBS, the Commission shall, where appropriate, submit to the European Parliament and to the Council a legislative proposal by 31 December 2031, to terminate this derogation, on the basis of finding that external ratings provide sufficient coverage for corporates.
Amendment 1306 #
2021/0342(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 196
Article 1 – paragraph 1 – point 196
Regulation (EU) No 575/2013
Article 465 – paragraph 5 – subparagraph 1 – point a
Article 465 – paragraph 5 – subparagraph 1 – point a
(a) until 31 December 2032, aA risk weight of 10 % to the part of the exposures secured by mortgages on residential property up to 55 % of the property value remaining after any senior or pari passu ranking liens not held by the institution have been deducted,
Amendment 1317 #
2021/0342(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 196
Article 1 – paragraph 1 – point 196
Regulation (EU) No 575/2013
Article 465 – paragraph 5 – subparagraph 1 – point b
Article 465 – paragraph 5 – subparagraph 1 – point b
(b) until 31 December 2029, aA risk weight of 45% to any remaining part of the exposures secured by mortgages on residential property up to 80 % of the property value remaining after any senior or pari passu ranking liens not held by the institution have been deducted, provided that the adjustment to own funds requirements for credit risk referred to in Article 501 is not applied.
Amendment 1319 #
2021/0342(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 196
Article 1 – paragraph 1 – point 196
Regulation (EU) No 575/2013
Article 465 – paragraph 5 – subparagraph 1 – point b a (new)
Article 465 – paragraph 5 – subparagraph 1 – point b a (new)
(b a) A risk weight of 30 % to the part of the exposures secured by mortgages on commercial property up to 55 % of the property value remaining after any senior or pari passu ranking liens not held by the institution have been deducted,
Amendment 1336 #
2021/0342(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 196
Article 1 – paragraph 1 – point 196
Regulation (EU) No 575/2013
Article 465 – paragraph 5 – subparagraphs 3 to 6
Article 465 – paragraph 5 – subparagraphs 3 to 6
Amendment 1412 #
2021/0342(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 199
Article 1 – paragraph 1 – point 199
Regulation (EU) No 575/2013
Article 495a – paragraph 3 a (new)
Article 495a – paragraph 3 a (new)
3 a. By way of derogation from Article 133, institutions may continue to assign the same risk weight that was applicable as of [OP please insert the date = one day before the date of entry into force of this amending Regulation] to equity exposures to entities of which they have been a shareholder at [adoption date] for six consecutive years and meet the following conditions: - The entity is owned in a partnership between other institutions or entities in the financial sector - The entity is a credit institution or a financial institution -The shareholders buy or convey services or products produced by the entity - The partnership between shareholders put together the main part of the board of directors of the entity with rep- resentatives from the shareholders - The shareholders of the entity possess the equity investment with the intention om establishing a long term business relationship - Acquisition of equity in the entity must be approved by the management of the shareholder institutions or entities in the financial sector. For the purposes of this Article, a long term equity investment follows the definition in article 133(4).
Amendment 11 #
2021/0227(BUD)
Draft opinion
Paragraph 1 c (new)
Paragraph 1 c (new)
1 c. Reminds that ambitious policies in pathway to climate neutrality require significant investments in research and innovation and in this regard regrets recent Council cuts in allocations to Horizon Europe for 2022;
Amendment 13 #
2021/0227(BUD)
Draft opinion
Paragraph 1 d (new)
Paragraph 1 d (new)
1 d. Welcomes the Commissions ambition to strengthen Union competitiveness, strategic autonomy and resilience and in this context recalls the success of the European Battery Alliance that in line with EGD, Circular Economy Action Plan and New Industrial Strategy aims to contribute to clean and digital transition by creating a competitive, circular, sustainable and safe value chain for batteries, crucial for future low- emissions mobility and energy storage and can, therefore, serve as a good example;
Amendment 15 #
2021/0227(BUD)
Draft opinion
Paragraph 1 e (new)
Paragraph 1 e (new)
1 e. Stresses the importance of achieving the biodiversity spending level of 10 % and a climate mainstreaming spending level of 30 % agreed under the 2021-2027 MFF ; stresses that clear eligibility criteria and comprehensive methodology for defining and tracking relevant climate and biodiversity expenditure in line with the ‘do no harm’ principle are necessary, together with the corresponding correction measures, and the proofing mechanism to identify potential harmful impacts of Union actions on biodiversity and climate;
Amendment 18 #
2021/0227(BUD)
Draft opinion
Paragraph 1 g (new)
Paragraph 1 g (new)
1 g. Underlines the important role that SMEs, microenterprises and start-ups play in the recovery while maintaining employment and growth and calls on Union and Member States to ensure stronger support for SMEs and start-ups and to further reduce their administrative burden; underlines that SMEs are an essential part of the European economy and stresses the need to create a SMEs- friendly business environment and support SMEs cluster and network; Calls for the need for sufficient financial resources in the SME window under InvestEU;
Amendment 80 #
2021/0218(COD)
Proposal for a directive
Recital 1
Recital 1
(1) The European Green Deal5 establishes the objective of the Union becoming climate neutral in 2050 at the latest in a manner that contributes to the European economy, growth and job creation. That objective, and the objective of a 55% reduction in greenhouse gas emissions by 2030 as set out in the 2030 Climate Target Plan6 that was endorsed both by the European Parliament7 and by the European Council8 ,sustainability of the European economy, environmental protection, social development, growth and job creation, while tackling climate change. That objective, and the objective of a 55% reduction in greenhouse gas emissions by 2030 as set out in Regulation (EU) 2021/1119 (‘European Climate Law’) requires an energy transition and significantly higher shares of renewable energy sources in an integrated energy system. __________________ 5 Communication from the Commission COM(2019) 640 final of 11.12.2019, The European Green Deal. 6 Communication from the Commission COM(2020) 562 final of 17.9.2020, Stepping up Europe’s 2030 climate ambition Investing in a climate-neutral future for the benefit of our people 7 European Parliament resolution of 15 January 2020 on the European Green Deal (2019/2956(RSP)) 8 European Council conclusions of 11 December 2020, https://www.consilium.europa.eu/media/4 7296/1011-12-20-euco-conclusions-en.pdf
Amendment 87 #
2021/0218(COD)
Proposal for a directive
Recital 2
Recital 2
(2) Renewable energy plays a fundamental role in delivering the European Green Deal and for achieving climate neutrality by 2050, given that the energy sector contributes over 75% of total greenhouse gas emissions in the Union. By reducing those greenhouse gas emissions, renewable energy also contributes to tackling environmental-related challenges such as biodiversity loss, reduces health damages and air pollution. Promoting domestic renewable energy reduces the Union’s need to import fossil fuels, increasing energy security.
Amendment 90 #
2021/0218(COD)
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2a) The share of gross final energy consumption from renewable sources in EU reached 22% in 20201a, 2 percentage points (pp) above the target for the share of renewable energy in gross final energy consumption for 2020, as set out in Directive 2009/28/EC on the promotion of the use of energy from renewable sources. __________________ 1a https://ec.europa.eu/eurostat/web/product s-eurostat-news/-/ddn-20220119-1
Amendment 91 #
2021/0218(COD)
Proposal for a directive
Recital 2 b (new)
Recital 2 b (new)
(2b) At international level, at the 2021 United Nations Climate Change Conference (COP 26) the Commission, together with global partners, committed to end direct support for the international unabated fossil fuel energy and to use these funds for the deployment of renewable energy.
Amendment 92 #
2021/0218(COD)
Proposal for a directive
Recital 2 c (new)
Recital 2 c (new)
(2c) At COP26, the Commission together with global leaders elevated the global ambition level for the preservation and recovery of global forests, and for an accelerated transition to zero emissions transportation.
Amendment 93 #
2021/0218(COD)
Proposal for a directive
Recital 2 d (new)
Recital 2 d (new)
(2d) Since around 35 million Europeans are affected by energy poverty1a, renewable energy policies have an important role to play in any strategy to tackle energy poverty and consumer vulnerability. __________________ 1a Commission Recommendation (EU) 2020/1563 of 14 October 2020 on energy poverty
Amendment 94 #
2021/0218(COD)
Proposal for a directive
Recital 2 e (new)
Recital 2 e (new)
(2e) Member States should therefore ensure that incentives and proactive policies are put in place to facilitate the uptake of efficient renewable generation and heating and cooling not only in middle and high-income households but also in low-income households at risk of energy poverty or in social housing.
Amendment 97 #
2021/0218(COD)
Proposal for a directive
Recital 3
Recital 3
(3) Directive (EU) 2018/2001 of the European Parliament and of the Council9 sets a binding Union target to reach a share of at least 32 % of energy from renewable sources in the Union's gross final consumption of energy by 2030. Under the Climate Target Plan, the share of renewable energy in gross final energy consumption would need to increase to 40% by 2030 in order to achieve the Union’s greenhouse gas emissions reduction target10 . Therefore, the target set out in Article 3 of that Directive needs to be increased to 45% and be accompanied by national binding targets. __________________ 9 Directive (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, OJ L 328, 21.12.2018, p. 82–209 10 Point 3 of the Communication from the Commission COM(2020) 562 final of 17.9.2020, Stepping up Europe’s 2030 climate ambition Investing in a climate- neutral future for the benefit of our people
Amendment 104 #
2021/0218(COD)
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) In its resolution of 15 January 2020 on "The European Green Deal”, the European Parliament called for the Renewable Energy Directive to be revised in line with net-zero emissions by 2050 at the latest, with designated binding national targets for each Member State. National binding targets of Directive 2009/28/EC have been the most important driver for renewable energy policies and investments in many Member States.
Amendment 114 #
2021/0218(COD)
Proposal for a directive
Recital 4
Recital 4
(4) There is a growing recognition of the need for alignment of bioenergy policies with the cascading principle of biomass use11 , with a view to ensuring fair access to the biomass raw material market for the development of innovative, high value- added bio-based solutions and a sustainable circular bioeconomy. When developing support schemes for bioenergy, Member States should therefore take into consideration the available sustainable supply of biomass for energy and non- energy uses and the maintenance of the national forest carbon sinks and ecosystems as well as ensuring protection of biodiversity and the enhancement of the principles of the circular economy and the biomass cascading use, and the waste hierarchy established in Directive 2008/98/EC of the European Parliament and of the Council12 . For this, they should grant no support to the production of energy from saw logs, veener logs, stumps and roots and avoid promoting the use of quality roundwood for energy except in well-defined circumstances, for example, to ensure wildfire prevention. In line with the cascading principle, woody biomass should be used according to its highest economic and environmental added value in the following order of priorities: 1) wood-based products, 2) extending their service life, 3) re-use, 4) recycling, 5) bio- energy and 6) disposal. Where no other use for woody biomass is economically viable or environmentally appropriate, energy recovery helps to reduce energy generation from non- renewable sources. Member States’ support schemes for bioenergy should therefore be directed to such feedstocks for which little market competition exists with the material sectors, and whose sourcing is considered positive for both climate and biodiversity, in order to avoid negative incentives for unsustainable bioenergy pathways, as identified in the JRC report ‘The use of woody biomass for energy production in the EU’13 . On the other hand, in defining the further implications of the cascading principle, it is necessary to recognise the national specificities which guide Member States in the design of their support schemesWaste prevention, reuse and recycling of waste should be the priority option. Member States should avoid creating support schemes which would be counter to targets on treatment of waste and which would lead to the inefficient use of recyclable waste. Moreover, in order to ensure a more efficient use of bioenergy, from 2026 on Member States should not give support anymore to electricity-only plants , unless the installations are in regions with a specific use status as regards their transition away from fossil fuels or if the installations use carbon capture and storage. __________________ 11 The cascading principle aims to achieve resource efficiency of biomass use through prioritising biomass material use to energy use wherever possible, increasing thus the amount of biomass available within the system. In line with the cascading principle, woody biomass should be used according to its highest economic and environmental added value in the following order of priorities: 1) wood-based products, 2) extending their service life, 3) re-use, 4) recycling, 5) bio-energy and 6) disposal. 12 Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives (OJ L 312, 22.11.2008, p. 3). 13 https://publications.jrc.ec.europa.eu/reposit ory/handle/JRC122719
Amendment 121 #
2021/0218(COD)
Proposal for a directive
Recital 5
Recital 5
(5) The rapid growth and increasing cost-competitiveness of renewable electricity production can be used to satisfy a growing share of energy demand, for instance using heat pumps for space heating or low- and medium-temperature industrial processes, electric vehicles for transport, or electric furnaces in certain industries. Renewable electricity can also be used to produce synthetic fuels for consumption in hard-to-decarbonise transport sectors such as aviation and maritime transport. A framework for electrification needs to enable robust and efficient coordination and expand market mechanisms to match both supply and demand in space and time, stimulate investments in flexibility, energy storage and demand response, and help integrate large shares of variable renewable generation. Member States should therefore, while taking into account the energy first principle, ensure that the deployment of renewable electricity continues to increase at an adequate pace to meet growing demand. For this, Member States should establish a framework that includes market-compatible mechanisms to tackle remaining barriers to have secure and adequate electricity systems fit for a high level of renewable energy, as well as storage facilities, fully integrated into the electricity system. In particular, this framework shall tackle remaining barriers, including non-financial ones such as insufficient digital and human resources of authorities to process a growing number of permitting applications. The Commission should help Member States to bring down administrative barriers, in particular with a view to simplify and accelerate permitting procedures for renewable energy projects.
Amendment 131 #
2021/0218(COD)
Proposal for a directive
Recital 6
Recital 6
(6) When calculating the share of renewables in a Member State, renewable fuels of non-biological origin should be counted in the sector where they are consumed (electricity, heating and cooling, or transport). To avoid double-counting, the renewable electricity used to produce these fuels should not be counted. This would result in a harmonisation of the accounting rules for these fuels throughout the Directive, regardless of whether they are counted for the overall renewable energy target or for any sub-target. It would also allow to count the real energy consumed, taking account of energy losses in the process to produce those fuels. Moreover, it would allow for the accounting of renewable fuels of non- biological origin imported into and consumed in the Union. When renewable fuels of non-biological origin are consumed in a Member State other than the Member State where they were produced, in order to compensate the costs incurred by the producing Member State and to avoid discouraging investments, rules should be established to account for at least a minimum amount of the renewable fuels of non-biological origin consumed in a Member State towards the share of gross final consumption of energy from renewable sources in the Member State where they were produced.
Amendment 133 #
2021/0218(COD)
Proposal for a directive
Recital 7
Recital 7
(7) Member States’ cooperation to promote renewable energy can take the form of statistical transfers, support schemes or joint projects. It allows for a cost-efficient deployment of renewable energy across Europe and contributes to market integration. Despite its potential, cooperation has been very limited, thus leading to suboptimal results in terms of efficiency in increasing renewable energy. Member States should therefore be obliged to test cooperation through implementing atwo pilot projects. Projects financed by national contributions under the Union renewable energy financing mechanism established by Commission Implementing Regulation (EU) 2020/129414 would meet this obligation for the Member States involved. __________________ 14 Commission Implementing Regulation (EU) 2020/1294 of 15 September 2020 on the Union renewable energy financing mechanism (OJ L 303, 17.9.2020, p. 1).
Amendment 136 #
2021/0218(COD)
Proposal for a directive
Recital 8
Recital 8
(8) The Offshore Renewable Energy Strategy introduces an ambitious objective of 300 GW of offshore wind and 40 GW of ocean energy across all the Union’s sea basins by 2050. To ensure this step change, Member States will need to work together across borders at sea-basin level. Member States should therefore jointly define the amount of offshore renewable generation and related infrastructure to be deployed within each sea basin by 2050, with intermediate steps in 2030 and 2040. Should there be a possible gap between the potential amount of offshore renewable energy resources of the Member States and the planned amount of offshore renewable energy, the Commission should take additional measures to reduce that gap. These objectives should be reflected in the updated national energy and climate plans that will be submitted in 2023 and 2024 pursuant to Regulation (EU) 2018/1999. In defining the amount, Member States should take into account the offshore renewable energy potential of each sea basin, environmental protection and biodiversity, climate adaptation and other uses of the sea, especially the activities that already take place in the affected areas, the possible harm to the environment, the Article 2 of the Paris Agreement as well as the Union’s decarbonisation targets. In addition, Member States should increasingly consider the possibility of combining offshore renewable energy generation with transmission lines interconnecting several Member States, in the form of hybrid projects or, at a later stage, a more meshed grid. This would allow electricity to flow in different directions, thus maximising socio- economic welfare, optimising infrastructure expenditure and enabling a more sustainable usage of the sea. Member States bordering a sea basin should use the maritime spatial planning process to ensure a strong public participation approach so that the views of all stakeholders and coastal communities are taken into account, as well as the activities already taking place in the affected areas.
Amendment 143 #
2021/0218(COD)
Proposal for a directive
Recital 9
Recital 9
(9) The market for renewable power purchase agreements is rapidly growing and provides a complementary route to the market of renewable power generation in addition to support schemes by Member States or to selling directly on the wholesale electricity market. At the same time, these agreements provide the producer with the security of a certain income whilst the user can benefit from a stable electricity price. The market for renewable power purchase agreements is still limited to a small number of Member States and large companies, with significant administrative, technical and financial barriers remaining in large parts of the Union’s market. The existing measures in Article 15 to encourage the uptake of renewable power purchase agreements should therefore be strengthened further, by exploring the use of credit guarantees to reduce these agreements’ financial risks, taking into account that these guarantees, where public, should not crowd out private financing.
Amendment 155 #
2021/0218(COD)
Proposal for a directive
Recital 11
Recital 11
(11) Buildings have a large untapped potential to the achievement of the renewable energy target and to contribute effectively to the reduction in greenhouse gas emissions in the Union. The decarbonisation of heating and cooling in this sector through an increased share in production and use of renewable energy will be needed to meet the ambition set in the Climate Target PlanEuropean Climate Law to achieve the Union objective of climate neutrality. However, progress on the use of renewables for heating and cooling has been stagnant in the last decade, largely relying on increased use of biomass. Without the establishment of targets to increase the production and use of renewable energy in buildings, there will be no ability to track progress and identify bottlenecks in the uptake of renewables. Furthermore, the creation of targets will provide a long-term signal to investors, including for the period immediately after 2030. This will complement obligations related to energy efficiency and the energy performance of buildings and comply with the energy efficiency first principle. Therefore, indicative targets for the use of renewable energy in buildings should be set to guide and incentivise Member States’ efforts to exploit the potential of using and producing renewable energy in buildings, encourage the development of and integration of technologies which produce renewable energy while providing certainty for investors and local level engagement.
Amendment 157 #
2021/0218(COD)
Proposal for a directive
Recital 11 a (new)
Recital 11 a (new)
(11a) The public sector is responsible for 5 to 10% of the Union’s total final energy consumption. This represents about 14% of the Union’s gross domestic product. For this reason, the public sector constitutes an important driver to stimulate market transformation to trigger behavioural changes in energy consumption by citizens and businesses. Public bodies at national, regional and local level have an exemplary role to play in increasing the share of renewable energy production and use. Therefore, binding targets for the use of renewable energy in public buildings should be set.
Amendment 159 #
2021/0218(COD)
Proposal for a directive
Recital 12
Recital 12
(12) Insufficient numbers of skilled workers, in particular installers and designers of renewable heating and cooling systems, slow down the replacement of fossil fuel heating systems by renewable energy based systems, including solar thermal photovoltaic systems, shallow geothermal systems and heat pumps and energy storage systems, and is a major barrier to integrating renewables in buildings, industry and agriculture. Member States should cooperate with social partners and renewable energy communities to anticipate the skills that will be needed. A sufficient number of high-quality training programmes and certification possibilities ensuring proper installation and reliable operation of a wide range of renewable heating and cooling systems should be made available and designed in a way to attract participation in such training programmes and certification systems. Training courses and qualifications already acquired by the operators on the basis of the previous legislation must be preserved. Member States should consider what actions should be taken to attract groups currently under- represented in the occupational areas in question. The list of trained and certified installers should be made public to ensure consumer trust and easy access to tailored designer and installer skills guaranteeing proper installation and operation of renewable heating and cooling.
Amendment 163 #
2021/0218(COD)
Proposal for a directive
Recital 13
Recital 13
(13) Guarantees of origin are a key tool for consumer information as well as for the further uptake of renewable power purchase agreements. In order to establish a coherent Union base for the use of guarantees of origin and to provide access to appropriate supporting evidence for persons concluding renewable power purchase agreements, all renewable energy producers should be able to receive a guarantee of origin without prejudice to Member States’ obligation to take into account the market value of the guarantees of origin if the energy producers receive financial support. Member States may introduce guarantees of origin subject to additional size granularity.
Amendment 168 #
2021/0218(COD)
Proposal for a directive
Recital 15
Recital 15
(15) With more than 30 million electric vehicles expected in the Union by 2030 it is necessary to ensure that they can fully contribute to the system integration of renewable electricity, and thus allow reaching higher shares of renewable electricity in a cost-optimal manner. The potential of electric vehicles to absorb renewable electricity at times when it is abundant and feed it back into a grid when there is scarcity has to be fully utilised. It is therefore appropriate, contributing to the system integration of variable renewable electricity while ensuring a secure and reliable supply of electricity. It is therefore necessary to introduce specific measures on electric vehicles and information about renewable energy and how and when to access it which complement those in Directive (EU) 2014/94 of the European Parliament and of the Council16 and the [proposed Regulation concerning batteries and waste batteries, repealing Directive 2006/66/EC and amending Regulation (EU) No 2019/1020]. __________________ 16 Directive 2014/94/EU of the European Parliament and of the Council of 22 October 2014 on the deployment of alternative fuels infrastructure (OJ L 307, 28.10.2014, p. 1)
Amendment 173 #
2021/0218(COD)
Proposal for a directive
Recital 16
Recital 16
(16) In order for flexibility and balancing services from the aggregation of distributed storage assets to be developed in a competitive manner, real-time access to basic battery information such as state of health, state of charge, capacity and power set point should be provided under non- discriminatory terms and free of charge to the owners or users of the batteries and the entities acting on their behalf through explicit consent, such as building energy system managers, mobility service providers and other electricity market participants. It is therefore appropriate to introduce measures addressing the need of access to such data for facilitating the integration-related operations of domestic batteries and, electric vehicles, smart heating and cooling systems, and other smart devices, complementing the provisions on access to battery data related to facilitating the repurposing of batteries in [the proposed Commission regulation concerning batteries and waste batteries, repealing Directive 2006/66/EC and amending Regulation (EU) No 2019/1020]. The provisions on access to battery data of electric vehicles should apply in addition to any laid down in Union law on type approval of vehicles.
Amendment 179 #
2021/0218(COD)
Proposal for a directive
Recital 19
Recital 19
(19) Distributed and decentralised generation, demand response and storage assets, such as domestic batteries and, batteries of electric vehicles, smart heating and cooling systems, and other smart devices have the potential to offer considerable flexibility and balancing services to the grid through aggregation. In order to facilitate the development of such services, the regulatory provisions concerning connection and operation of the decentralised generation and storage assets, such as tariffs, commitment times and connection specifications, should be designed in a way that does not hamper the potential of all storage assets, including small and mobile ones, to offer flexibility and balancing services to the system and to contribute to the further penetration of renewable electricity, in comparison with larger, stationary storage assets.
Amendment 184 #
2021/0218(COD)
Proposal for a directive
Recital 20
Recital 20
(20) Recharging points where electric vehicles typically park for extended periods of time, such as where people park for reasons of residence or employment, are highly relevant to energy system integration, therefore smart charging functionalities need to be ensured. In this regard, the operation of non-publicly accessible normal charging infrastructure, together with the publicly accessible, is particularly important for the integration of electric vehicles in the electricity system as it is located where electric vehicles are parked repeatedly for long periods of time, such as in buildings with restricted access, employee parking or parking facilities rented out to natural or legal persons.
Amendment 187 #
2021/0218(COD)
Proposal for a directive
Recital 21
Recital 21
(21) Industry accounts for 25% of the Union’s energy consumption, and is a major consumer of heating and cooling, which is currently supplied 91% by fossil fuels. However, 50% of heating and cooling demand is low-temperature (<200 °C) for which there are cost-effective renewable energy options, including through electrification. In addition, industry uses non-renewable sources as raw materials to produce products such as steel or chemicals. Industrial investment decisions today will determine the future industrial processes and energy options that can be considered by industry, so it is important that those investments decisions are future-proof. Therefore, benchmarks, avoiding lock-in of fossil fuel technologies and stranded assets in the future. Therefore, targets for the use of renewable energy should be put in place to incentivise industry to switch to a renewables-based production processes that not only are fueled by renewable energy, but also use renewable-based raw materials such as renewable hydrogen. Moreover, a common methodology for products that are labelled as having been produced partially or fully using renewable energy or using renewable fuels of non- biological origin as feedstock is required, taking into account existing Union product labelling methodologies and sustainable product initiatives. This would avoid deceptive practices and increase consumers trust. Furthermore, given consumer preference for products that contribute to environmental and climate change objectives, it would stimulate a market demand for those products.
Amendment 192 #
2021/0218(COD)
Proposal for a directive
Recital 22
Recital 22
(22) Renewable fuels of non-biological origin can be used for energy purposes, but also for non-energy purposes as feedstock or raw material in industries such as steel or chemicals. The use of renewable fuels of non-biological origin for both purposes exploits their full potential to replace fossil fuels used as feedstock and to reduce greenhouse gas emissions in industrial processes difficult to electrify and should therefore be included in a target for the use of renewable fuels of non- biological origin, while complying with the energy efficiency first principle. National measures to support the uptake of renewable fuels of non-biological origin in industry should not result in net pollution increases due to an increased demand for electricity generation that is satisfied by the most polluting fossil fuels, such as coal, diesel, lignite, oil peat and oil shale.
Amendment 194 #
2021/0218(COD)
Proposal for a directive
Recital 23
Recital 23
(23) Increasing ambition in the heating and cooling sector is key to delivering the overall renewable energy target given that heating and cooling constitutes around half of the Union's energy consumption, covering a wide range of end uses and technologies in buildings, industry and district heating and cooling. To accelerate the increase of renewables in heating and cooling, an annual 1.16 percentage point increase at Member State level should be made binding as a minimum for all Member States. For those Member States, which already have renewable shares above 50% in the heating and cooling sector, it should remain possible to only apply half of the binding annual increase rate and Member States with 60% or above may count any such share as fulfilling the average annual increase rate in accordance with points b) and c) of paragraph 2 of Article 23. In addition, Member State- specific top-ups should be set, redistributing the additional efforts to the desired level of renewables in 2030 among Member States based on GDP and cost- effectiveness. A longer list of different measures should also be included in Directive (EU) 2018/2001 to facilitate increasing the share of renewables in heating and cooling. Member States mayshould implement one or more measures from the list of measures. When adopting and implementing those measures, Member States should ensure their accessibility to all consumers, in particular those in low- income or vulnerable households and should require a significant share of measures to be implemented as a priority in low-income households at risk of energy poverty and in social housing.
Amendment 201 #
2021/0218(COD)
Proposal for a directive
Recital 25
Recital 25
(25) Modern renewable-based efficient district heating and cooling systems have demonstrated their potential to provide cost-effective solutions for integrating renewable energy, increased energy efficiency and energy system integration, facilitating the overall decarbonisation of the heating and cooling sector. To ensure this potential is harnessed, the annual increase of renewable energy and/or waste heat in district heating and cooling should be raised from 1 percentage point to 2.1 without changing the indicative nature of this increase,, but reflecting the uneven development of this type of network across the Union.
Amendment 207 #
2021/0218(COD)
Proposal for a directive
Recital 29
Recital 29
(29) The use of renewable fuels and renewable electricity in transport can contribute to the decarbonisation of the Union transport sector in a cost-effective manner, and improve, amongst other, energy diversification in that sector while promoting innovation, growth and jobs in the Union economy and reducing reliance on energy imports. With a view to achieving the increased target for greenhouse gas emission savings defined by the Union, the level of renewable energy supplied to all transport modes in the Union should be increased. Expressing the transport target as a greenhouse gas intensity reduction target would stimulate an increasing use of the most cost-effective and performing renewable fuels, in terms of greenhouse gas savings, in transport. In addition, a greenhouse gas intensity reduction target would stimulate innovation and set out a clear benchmark to compare across fuel types and renewable electricity depending on their greenhouse gas intensity. However, in order to ensure the achievement of the greenhouse gas emission savings target, Member States should have the possibility to do so by means of measures targeting volumes, energy content or greenhouse gas emissions, provided that it is demonstrated that the greenhouse gas intensity reduction and minimum shares are achieved. Complementary to this, increasing the level of the energy-based target on advanced biofuels and biogas and introducing a target for renewable fuels of non-biological origin would ensure an increased use of the renewable fuels with smallest environmental impact in transport modes that are difficult to electrify. The achievement of those targets should be ensured by obligations on fuel suppliers as well as by other measures included in [Regulation (EU) 2021/XXX on the use of renewable and low-carbon fuels in maritime transport - FuelEU Maritime and Regulation (EU) 2021/XXX on ensuring a level playing field for sustainable air transport], and complemented by additional incentives set out in this Directive. Dedicated obligations on aviation fuel suppliers should be set only pursuant to [Regulation (EU) 2021/XXX on ensuring a level playing field for sustainable air transport].
Amendment 215 #
2021/0218(COD)
Proposal for a directive
Recital 30
Recital 30
(30) Electromobility will play an essential role in decarbonising the transport sector. To foster the further development of electromobility, Member States should establish a credit mechanism enabling operators of charging points accessible to the public, as well as private charging points to contribute, by supplying renewable electricity, towards the fulfilment of the obligation set up by Member States on fuel suppliers. While supporting electricity in transport through such a mechanism, it is important that Member States continue setting a high level of ambition for the decarbonisation of their liquid fuel mix in transportmainly in hard-to- decarbonise transport sectors, such as maritime and aviation.
Amendment 221 #
2021/0218(COD)
Proposal for a directive
Recital 31
Recital 31
(31) The Union’s renewable energy policy aims to contribute to achieving the climate change mitigation objectives of the European Union in terms of the reduction of greenhouse gas emissions. In the pursuit of this goal, it is essential to also contribute to wider environmental objectives, and in particular the prevention of biodiversity loss, which is negatively impacted by the indirect land use change associated to the production of certain biofuels, bioliquids and biomass fuels. Contributing to these climate and environmental objectives constitutes a deep and longstanding intergenerational concern for Union citizens and the Union legislator. Extensive scientific evidence has demonstrated that biofuels and biogas produced from food and feed crops offer few if any carbon savings and are not appropriate for use in the energy sector. The European Union should instead promote fuels in quantities which balance the necessary ambition with the need to avoid contributing to direct and indirect land-use change. As a consequence, the changes in the way the transport target is calculated should not affect the limits established on how to account toward that target certain fuels produced from food and feed crops on the one hand and high indirect land-use change-risk fuels on the other hand. In addition, in order not to create an incentive to use biofuels and biogas produced from food and feed crops in transport, Member States should continue to be able to choose whether count them or not towards the transport target. If they do not count them, they may reduce the greenhouse gas intensity reduction target accordingly, assuming that food and feed crop-based biofuels save 50% greenhouse gas emissions, which corresponds to the typical values set out in an annex to this Directive for the greenhouse gas emission savings of the most relevant production pathways of food and feed crop-based biofuels as well as the minimum savings threshold applying to most installations producing such biofuels.
Amendment 229 #
2021/0218(COD)
Proposal for a directive
Recital 32
Recital 32
(32) Expressing the transport target as a greenhouse gas intensity reduction target makes it unnecessary to use multipliers to promote certain renewable energy sources. This is because different renewable energy sources save different amounts of greenhouse gas emissions and, therefore, contribute differently to a target. Renewable electricity should be considered to have zero emissions, meaning it saves 100% emissions compared to electricity produced from fossil fuels. This will create an incentive for the use of renewable electricity since renewable fuels and recycled carbon fuels are unlikely to achieve such a high percentage of savings. Electrification relying on renewable energy sources would therefore become the most efficient way to decarbonise road transport. In addition, in order to promote the use of advanced biofuels and biogas and renewable fuels of non-biological origin in the aviation and maritime modes, which are difficult to electrify, it is appropriate to keep the multiplier for those fuels supplied in those modes when counted towards the specific targets set for those fuels.
Amendment 258 #
2021/0218(COD)
Proposal for a directive
Recital 37
Recital 37
(37) In order to reduce the administrative burden for producers of renewable fuels and recycled carbon fuels and for Member States, where voluntary or national schemes have been recognised by the Commission through an implementing act as giving evidence or providing accurate data regarding the compliance with sustainability and greenhouse gas emissions saving criteria as well as other requirements set in this Directive, Member States should accept the results of the certification issued by such schemes within the scope of the Commission’s recognition. In order to reduce the burden on small installations, Member States should establish a simplified verification mechanism for installations of between 5 and 10MW.
Amendment 263 #
2021/0218(COD)
Proposal for a directive
Recital 38
Recital 38
(38) The Union database to be set up by the Commission aims at enabling the tracing of liquid and gaseous renewable fuels and recycled carbon fuels. Its scope should be extended from transport to all other end-use sectors in which such fuels are consumed. This should make a vital contribution to the comprehensive monitoring of the production and consumption of those fuels, mitigating risks of double-counting or irregularities along the supply chains covered by the Union database. In addition, to avoid any risk of double claims on the same renewable gas, a guarantee of origin issued for any consignment of renewable gas registered in the database should be cancelled.
Amendment 267 #
2021/0218(COD)
Proposal for a directive
Recital 47 a (new)
Recital 47 a (new)
(47a) Recital (81) is replaced by the following: While the level of greenhouse gas emissions caused by indirect land-use change cannot be unequivocally determined with the level of precision required to be included in the greenhouse gas emission calculation methodology, the highest risks of indirect land-use change have been identified for biofuels, bioliquids and biomass fuels produced from feedstock for which a significant expansion of the production area into land with high-carbon stock is observed. It is therefore appropriate, in general, to limit food and feed crops-based biofuels, bioliquids and biomass fuels promoted under this Directive and, in addition, to require Member States to set a specific and gradually decreasing limit for biofuels, bioliquids and biomass fuels produced from food and feed crops for which a significant expansion of the production area into land with high- carbon stock is observed. Low indirect land-use change-risk biofuels, bioliquids and biomass fuels should be exempted from the specific and gradually decreasing limit. The indirect land-use change-risk of biofuels, bioliquids and biomass fuels within the scope of this Directive should be assessed with the most recent data in relation to deforestation, and should address other high risk commodities and their by-products in the category of high indirect land use change risk .
Amendment 271 #
2021/0218(COD)
Proposal for a directive
Recital 47 b (new)
Recital 47 b (new)
(47b) Recital (21) is replaced by the following: When developing support schemes for renewable sources of energy, Member States should consider the available sustainable supply of biomass and take due account of the principles of the circular economy, the waste hierarchy established in Directive 2008/98/EC of the European Parliament and of the Council and the cascading principle in order to avoid unnecessary distortions of raw materials markets. Waste prevention and recycling of waste should be the priority option. Member States should avoid creating support schemes which would be counter to targets on treatment of waste and which would lead to the inefficient use of recyclable waste.
Amendment 346 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point c – point 1 (new)
Article 1 – paragraph 1 – point 1 – point c – point 1 (new)
Directive (EU) 2018/2001
Article 2 – paragraph 2 – point 16 a (new)
Article 2 – paragraph 2 – point 16 a (new)
1) ‘renewable hybrid power plant’ means a combination of two or more renewable generation technologies which share the same grid connection, and can also integrate energy storage capacity;
Amendment 348 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point c – point 2 (new)
Article 1 – paragraph 1 – point 1 – point c – point 2 (new)
Directive (EU) 2018/2001
Article 2 – paragraph 2 – point 16 b (new)
Article 2 – paragraph 2 – point 16 b (new)
2) ‘co-located energy storage facility’ means a project encompassing an energy storage facility and a facility producing renewable energy connected behind the same grid;
Amendment 350 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point c – point 3 (new)
Article 1 – paragraph 1 – point 1 – point c – point 3 (new)
Directive (EU) 2018/2001
Article 2 – paragraph 2 – point 22 b (new)
Article 2 – paragraph 2 – point 22 b (new)
3) 'innovative storage technologies' means renewable energy storage technology based on a demonstration project as defined in Article 2, point (24) of Regulation (EU) 2019/943, or renewable energy storage technology, which can be part of co-located energy storage facility or a renewable hybrid power plant, with expected environmental benefit significantly higher than the improvement resulting from the general evolution of the state of the art in comparable technologies and when the innovative nature of the technology involves a clear degree of risk, in technological, market or financial terms, which is higher than the risk generally associated with comparable non- innovative technologies or activities;
Amendment 355 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point c a (new)
Article 1 – paragraph 1 – point 1 – point c a (new)
Directive (EU) 2018/2001
Article 2 – paragraph 2 – point 22 c (new)
Article 2 – paragraph 2 – point 22 c (new)
(ca) ‘energy efficiency first’ means ‘energy efficiency first’ as defined in point (18) of Article 2 of Regulation(EU) 2018/1999.
Amendment 356 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 1 – point c b (new)
Article 1 – paragraph 1 – point 1 – point c b (new)
(cb) 'innovative renewable energy technologies: means renewable energy generation technologies based on demonstration projects as defined in Article 2, point (24) of Regulation (EU) 2019/943, or a renewable energy generation technology with expected environmental benefit significantly higher than the improvement resulting from the general evolution of the state of the art in comparable technologies and when the innovative nature of the technology involves a clear degree of risk, in technological, market or financial terms, which is higher than the risk generally associated with comparable non- innovative technologies or activities;
Amendment 358 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 1 a (new)
Article 1 – paragraph 1 – point 1 a (new)
Directive (EU) 2018/2001
Article 1
Article 1
(1a) Article 1 is replaced by the following: This Directive establishes a common framework for the promotion of energy from renewable sources. It sets mandatory national and Union targets for the overall share of energy from renewable sources in gross final consumption of energy in 2030. It also lays down rules on financial support for electricity from renewable sources, on self- consumption of such electricity, on the use of energy from renewable sources in the heating and cooling sector and in the transport sector, on regional cooperation between Member States, and between Member States and third countries, on guarantees of origin, on administrative procedures and on information and training. It also establishes sustainability and greenhouse gas emissions saving criteria for biofuels, bioliquid and biomass fuels.
Amendment 387 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a
Article 1 – paragraph 1 – point 2 – point a
Directive (EU) 2018/2001
Article 3 – paragraph 1
Article 3 – paragraph 1
1. Member States shall collectively ensure that the share of energy from renewable sources in the Union’s gross final consumption of energy in 2030 is at least 405%.;
Amendment 392 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a a (new)
Article 1 – paragraph 1 – point 2 – point a a (new)
Directive (EU) 2018/2001
Article 3 – paragraph 2
Article 3 – paragraph 2
(aa) paragraph 2 is replaced by the following: Member States shall set binding national contributions to meet, collectively, the binding overall Union target set in paragraph 1 of this Article as part of their integrated national energy and climate plan sin accordance with Articles 3 to 5 and 9 to 14 of Regulation (EU) 2018/1999. In preparing their draft integrated national energy and climate plans, Member States shall consider the formula referred to in Annex II to that Regulation as a minimum target. Member States shall introduce measures effectively designed to ensure that the share of energy from renewable sources equals or exceeds this minimum binding contribution.
Amendment 396 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point a b (new)
Article 1 – paragraph 1 – point 2 – point a b (new)
Directive (EU) 2018/2001
Article 3 – paragraph 2a (new)
Article 3 – paragraph 2a (new)
(ab) In order to promote the production and use of renewable energy from innovative renewable energy technologies, Member States shall set an indicative target for the share of innovative renewables in total added energy capacity in 2030.
Amendment 403 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b
Article 1 – paragraph 1 – point 2 – point b
Directive (EU) 2018/2001
Article 3 – paragraph 3 – subparagraph 1
Article 3 – paragraph 3 – subparagraph 1
3. Member States shall take measures to ensure that energy from biomass is produced in a way that minimiseprevents undue distortive effects on the biomass raw material market and harmful impacts on biodiversity, climate and environment. To that end , they shall take into account the waste hierarchy as set out in Article 4 of Directive 2008/98/EC and the cascading principle referred to in the third subparagraph.
Amendment 447 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b
Article 1 – paragraph 1 – point 2 – point b
Directive (EU) 2018/2001
Article 3 – paragraph 3 – subparagraph 2 – point b – point i
Article 3 – paragraph 3 – subparagraph 2 – point b – point i
(i) it is produced in a region identified in a territorial just transition plan approved by the European Commission, in accordance with Regulation (EU) 2021/… of the European Parliament and the Council establishing the Just Transition Fund due to its reliance on solid fossil fuels, and meets the relevant requirements set in Article 29(11);
Amendment 473 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b
Article 1 – paragraph 1 – point 2 – point b
Directive (EU) 2018/2001
Article 3 – paragraph 3 – subparagraph 3
Article 3 – paragraph 3 – subparagraph 3
No later than one year after [the entry into force of this amending Directive], the Commission shall adopt a delegated act in accordance with Article 35 on how to apply the cascading principle for biomass, in particular on how to minimiseliminate the use of quality roundwood for energy production, with a focus on support schemes and with due regard to national specificities and while taking into account available volumes of feedstock and share of pre- existing competing industrial uses other than energy purposes, with a focus on support schemes and with due regard to national specificities. This delegated act shall consider the necessary forest management activities, aimed notably at ensuring wildfire prevention.
Amendment 490 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b
Article 1 – paragraph 1 – point 2 – point b
Directive (EU) 2018/2001
Article 3 – paragraph 3 – subparagraph 4
Article 3 – paragraph 3 – subparagraph 4
By 2026 the Commission shall present a report on the impact of the Member States’ support schemes for biomass, including on biodiversity, climate, environment and possible market distortions, and will assess the possibility for further limitations regarding support schemes to forest biomass.;
Amendment 497 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point c
Article 1 – paragraph 1 – point 2 – point c
4a. Member States shall establish a framework, which may include support schemes and facilitating the uptake of renewable power purchase agreements, enabling the deployment of renewable electricity to a level that is consistent with the Member State’s national binding contribution referred to in paragraph 2 and at a pace that is consistent with the indicative trajectories referred to in Article 4(a)(2) of Regulation (EU) 2018/1999. In particular, that framework shall tackle remaining barriers, including those related to permitting procedures, and the development of the necessary power transmission networks, to a high level of renewable electricity supply. When designing that framework, Member States shall take into account the additional renewable electricity required to meet demand in the transport, industry, building and heating and cooling sectors and for the production of renewable fuels of non- biological origin. Member States shall endeavour to promote the most sustainable renewable energy generation technologies, for example by assessing the embodied carbon footprint of the projects, and applying sustainability best practices in the project development.;
Amendment 508 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point c a (new)
Article 1 – paragraph 1 – point 2 – point c a (new)
Directive (EU) 2018/2001
Article 3 – paragraph 5a (new)
Article 3 – paragraph 5a (new)
(ca) the following paragraph 5a is inserted: With a view to achieving the climate- neutrality objective set out in Article 2(1) and the intermediate Union climate targets set out in Article 4 of Regulation (EU) 2021/1119, a minimum target for energy from renewable sources for 2040 shall be set at Union and Member State level. By December 2025 the Commission shall submit a legislative proposal, as appropriate, based on a detailed impact assessment, to amend this Directive to include a minimum target for energy from renewable sources in 2040, both at Union and Member States level, taking into account the advice of the European Scientific Advisory Board on Climate Change, conclusions of the assessments referred to in Articles 6and 7 of Regulation (EU) 2021/1119 and the Long- term strategies set out in Article 15 of Regulation (EU) 2018/1999.
Amendment 516 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 2 a (new)
Article 1 – paragraph 1 – point 2 a (new)
(2a) Binding overall Union and national targets for 2030
Amendment 524 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 3 – point a
Article 1 – paragraph 1 – point 3 – point a
Directive (EU) 2018/2001
Article 7 – paragraph 1– subparagraph 2
Article 7 – paragraph 1– subparagraph 2
With regard to the first subparagraph, point (a), (b), or (c), gas and electricity from renewable sources shall be considered only once for the purposes of calculating the share of gross final consumption of energy from renewable sources. Energy produced from renewable fuels of non-biological origin shall be accounted in the sector - electricity, heating and cooling or transport - where it is consumed. When renewable fuels of non-biological origin are consumed by a Member State different than the producing Member State, a minimum level of energy shall be accounted in the Member State where it is produced.
Amendment 525 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 3 – point a
Article 1 – paragraph 1 – point 3 – point a
Directive (EU) 2018/2001
Article 7 – paragraph 1 – subparagraph 2a (new)
Article 7 – paragraph 1 – subparagraph 2a (new)
Member States may agree, via a specific cooperation agreement through the Union renewable development platform (URDP), to account the minimum level of the renewable fuels of non-biological origin consumed in one Member State towards the share of gross final consumption of energy from renewable sources in the Member State where those fuels were produced. In order to monitor that the same renewable fuels of non-biological origin are not accounted in both the Member State where they are produced and in the Member State where they are consumed and to record the amount claimed, the Commission shall be notified of any such agreement, including the amount of renewable fuels of non- biological origin to be counted in total and for each Member State and the date by which such an agreement will become operational.
Amendment 532 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 4 – point a
Article 1 – paragraph 1 – point 4 – point a
Directive (EU) 2018/2001
Article 9 – paragraph 1a
Article 9 – paragraph 1a
1a. By 31 December 2025, each Member State shall agree to establish at least one joint project with one or more other Member States for the production of renewable energy. By 2030 each Member State shall have at least two joint project agreements. The Commission shall be notified of such aneach agreement, including the date on which the project iss are expected to become operational. Projects financed by national contributions under the Union renewable energy financing mechanism established by Commission Implementing Regulation (EU) 2020/129425 shall be deemed to satisfy this obligation for the Member States involved.; __________________ 25 Commission Implementing Regulation (EU) 2020/1294 of 15 September 2020 on the Union renewable energy financing mechanism (OJ L 303, 17.9.2020, p. 1).
Amendment 541 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 4 – point b
Article 1 – paragraph 1 – point 4 – point b
7a. Member States bordering a sea basin shall cooperate to jointly define the amount of offshore renewable energy, including floating wind and solar farms, they plan to produce in that sea basin by 2050, with intermediate steps in 2030 and 2040, in accordance with [Revised Regulation (EU) No 347/2013]. They shall take into account the specificities and development in each region, especially the activities that already take place in the affected areas, the possible harm to the environment, Article 2 of the Paris Agreement, the offshore renewable potential of the sea basin and the importance of ensuring the associated integrated grid planning. Member States shall notify that amount in the updated integrated national energy and climate plans submitted pursuant to Article 14 of Regulation (EU) 2018/1999.;
Amendment 547 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 4 – point b a (new)
Article 1 – paragraph 1 – point 4 – point b a (new)
Directive (EU) 2018/2001
Article 9 – paragraph 7b (new)
Article 9 – paragraph 7b (new)
(ba) the following paragraph is added: Following the communication of the updated integrated national energy and climate plans, the Commission shall assess any possible gap between the potential amount of offshore renewable energy resources of the Member States and the amount of offshore renewable energy planned for 2030, 2040 and 2050. Where appropriate, the Commission shall take additional measures to reduce the gap.
Amendment 548 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 4 – point b b (new)
Article 1 – paragraph 1 – point 4 – point b b (new)
Directive (EU) 2018/2001
Article 9 – paragraph 7c (new)
Article 9 – paragraph 7c (new)
(bb) the following paragraph is added: When defining the amount of offshore renewable energy, Member States bordering a sea basin shall use the maritime spatial planning process ensuring a strong public participation approach so that the views of all stakeholders and affected coastal communities, as well as the impacts on the activities already taking place in the affected areas, are taken into account to ensure sustainable management of the maritime space;
Amendment 560 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 5 – point c
Article 1 – paragraph 1 – point 5 – point c
Directive (EU) 2018/2001
Article 15 – paragraph 8 – subparagraph 1
Article 15 – paragraph 8 – subparagraph 1
8. Member States shall assess the regulatory and administrative barriers to long-term renewables power purchase agreements, including renewable hybrid plants and co-located facilities, and shall remove unjustified barriers to, and promote the uptake of, such agreements, including by exploring how to reduce the financial risks associated with them, in particular by using credit guarantees. Member States shall ensure that those agreements are not subject to disproportionate or discriminatory procedures or charges, and that any associated guarantees of origin can be transferred to the buyer of the renewable energy under the renewable power purchase agreement.
Amendment 564 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 5 – point c
Article 1 – paragraph 1 – point 5 – point c
Directive (EU) 2018/2001
Article 15 – paragraph 8 – subparagraph 2
Article 15 – paragraph 8 – subparagraph 2
Member States shall describe their policies and measures promoting the uptake of renewables power purchase agreements and renewables heating and cooling purchase agreements in their integrated national energy and climate plans referred to in Articles 3 and 14 of Regulation (EU) 2018/1999 and progress reports submitted pursuant to Article 17 of that Regulation. They shall also provide, in those reports, an indication of the volume of renewable power generation supported by renewables powerand renewable heating and cooling supported by renewables power purchase agreements and renewables heating and cooling purchase agreements.;
Amendment 571 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 5 – point c
Article 1 – paragraph 1 – point 5 – point c
Directive (EU) 2018/2001
Article 15 – paragraph 8 – subparagraph 2a (new)
Article 15 – paragraph 8 – subparagraph 2a (new)
8a. Following the assessment of Member States under the first subparagraph, the Commission shall analyse the barriers to long-term power purchase agreements and in particular to the deployment of cross-border renewable power purchase agreements and issue guidance on the removal of these barriers’;
Amendment 577 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 5 – point d
Article 1 – paragraph 1 – point 5 – point d
Directive (EU) 2018/2001
Article 15 – paragraph 9
Article 15 – paragraph 9
9. By six months after the entry into force of this amending Directive, the Commission shall revise the guidelines on permit granting to shorten and simplify the process for new and repowered projects, including renewable hybrid plants and co-located facilities, including recommendations to remove administrative barriers to renewable energy projects and the electricity transmission assets necessary for their connection and integration into the electricity system, present best practices on permitting and grid interconnection and key performance indicators on how to apply the rules on administrative procedures set out in this Directive. To this end, the Commission shall carry out appropriate consultations, including with relevant industry stakeholders. The Commission shall assess Member States’ current permitting practices and propose corrective measures to align them with the Commission’s guidelines. The Commission’s assessment shall be made public. In the absence of progress, the Commission may take additional measures to support Member States in their implementation by assisting them in reforming and streamlining their permitting procedures. By one year after the entry into force of this amending Directive, the Commission shall review, and where appropriate, propose modifications to, the rules on administrative procedures set out in Articles 15, 16 and 17 and their application, and may take additional measures to support Member States in their implementation.;
Amendment 608 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive (EU) 2018/2001
Article 15a – paragraph 1
Article 15a – paragraph 1
1. In order to promote the production and use of renewable energy in the building sector, Member States shall set an indicative target for the share of renewables in final energy consumption in their buildings sector in 2030 that is consistent with an indicative target of at least a 49 % share of energy from renewable sources in the buildings sector in the Union’s final consumption of energy in 2030. The national target shall be expressed in terms of share of national final energy consumption and calculated in accordance with the methodology set out in Article 7 including in the calculation of the share of final consumption the electricity from renewable sources comprising self-consumption, energy communities, the share of renewable in the electricity mix and the unavoidable waste heat and cold. Member States shall include their target in the updated integrated national energy and climate plans submitted pursuant to Article 14 of Regulation (EU) 2018/1999 as well as information on how they plan to achieve it.
Amendment 616 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive (EU) 2018/2001
Article 15a – paragraph 2
Article 15a – paragraph 2
2. Member States shall introduce measures in their building regulations and codes and, where applicable, in their support schemes, to increase the share of electricity and heating and cooling from renewable sources in the building stock, including national measures relating to substantial increases in renewables self- consumption, renewable energy communities and local energy storage, other flexibility services, such as demand response, in combination with energy efficiency improvements relating to cogeneration from renewable sources and passive, nearly zero-energy and zero- energy buildings. Those measures shall comply with the energy efficiency first principle referred to in Article 3 of [Energy efficiency Directive recast] including energy management solutions.
Amendment 623 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive (EU) 2018/2001
Article 15a – paragraph 2 – subparagraph 2
Article 15a – paragraph 2 – subparagraph 2
To achieve the indicative share of renewables set out in paragraph 1, Member States shall, in their building regulations and codes and, where applicable, in their support schemes or by other means with equivalent effect, require the use of minimum levels of energy from renewable sources in buildings, in line with the provisions of Directive 2010/31/EU and in accordance with the energy efficiency first principle. Member States shall allow those minimum levels to be fulfilled, among others, through efficient district heating and cooling and other flexibility services, such as demand response.
Amendment 629 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive (EU) 2018/2001
Article 15a – paragraph 3
Article 15a – paragraph 3
3. Member States shall ensure that public buildings at national, regional and local level, fulfil an exemplary role as regards the share of renewable energy used, in accordance with the provisions of Article 9 of Directive 2010/31/EU and Article 5 of Directive 2012/27/EU. Member States shall set a binding target for the share of renewables in final energy consumption in their public buildings at national, regional and local level in 2030 that is consistent with the indicative target referred to in paragraph 1. Member States may, among others, allow that obligation to be fulfilled by providing for the roofs or other compatible surfaces of public or mixed private- public buildings to be used by third parties for installations that produce energy from renewable sources.
Amendment 632 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 6
Article 1 – paragraph 1 – point 6
Directive (EU) 2018/2001
Article 15a – paragraph 4
Article 15a – paragraph 4
4. In order to achieve the indicative share of renewable energy set out in paragraph 1 and 3, Member States shall promote the use of efficient renewable heating and cooling systems and equipment, including smart renewable-based heating and cooling systems, as well as the smart decentralised energy resources in buildings. To that end, Member States shall use all appropriate measures, tools and incentives, including, among others, energy labels developed under Regulation (EU) 2017/1369 of the European Parliament and of the Council26 , energy performance certificates pursuant to Directive 2010/31/EU, or other appropriate certificates or standards developed at national or Union level, and shall ensure the provision of adequate information and advice through one-stop shops on renewable, highly energy efficient alternatives in accordance with Article 21 of the [Energy efficiency Directive recast] as well as on financial instruments and incentives available to promote an increased replacement rate of old heating and cooling systems and an increased switch to solutions based on renewable energy.; __________________ 26 Regulation (EU) 2017/1369 of the European Parliament and of the Council of 4 July 2017 setting a framework for energy labelling and repealing Directive 2010/30/EU (OJ L 198, 28.7.2017, p. 1).
Amendment 640 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 6 a (new)
Article 1 – paragraph 1 – point 6 a (new)
Directive (EU) 2018/2001
Article 15b (new)
Article 15b (new)
(6a) the following Article is inserted: Article15b 'Integrated renewable energy resources assessment and planning Member States shall perform integrated mapping and planning for the deployment of renewable energy resources on their territory at NUTS 3 level in coordination with all relevant national, regional and local authorities. In doing so, Member States shall ensure the involvement of all relevant stakeholders, especially where pre-existing economic activities are affected. The integrated mapping and planning referred to in paragraph 1 shall also consider the flexibility needs and the energy storage facilities required to ensure a stable and resilient penetration of renewables, taking into account elements such as the differing energy shifting timescales, seasonal variations and energy scarcity periods. In identifying the most suitable areas for the deployment of renewables, Member States shall determine different levels of priority taking into account both the availability of the energy resource and the environmental and biodiversity protection and impacts on local communities and pre-existing activities. Member States may facilitate the deployment of projects in the areas identified as having the highest level of priority through the permit- granting process set out in Article 16(6), without prejudice to Article 16(7)'.
Amendment 650 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 7 – introductory part
Article 1 – paragraph 1 – point 7 – introductory part
(7) in Article 18, paragraphs 3, 4 and 46 are replaced by the following:
Amendment 652 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive (EU) 2018/2001
Article 18 – paragraph 3 – subparagraph 1
Article 18 – paragraph 3 – subparagraph 1
3. Member States shall ensure that certification schemes are available for installers and designers of all forms of renewable heating and cooling systems in buildings, industry and agriculture, and for installers of solar thermal and photovoltaic systems, shallow geothermal systems and heat pumps, including storage and active demand respond systems. Those schemes may take into account existing schemes and structures as appropriate, and shall be based on the criteria laid down in Annex IV. Each Member State shall recognise the certification awarded by other Member States in accordance with those criteria.
Amendment 657 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive (EU) 2018/2001
Article 18 – paragraph 3 – subparagraph 2
Article 18 – paragraph 3 – subparagraph 2
Member States shall ensure that trained and qualified installers of renewable heating and cooling systems, solar thermal and photovoltaic systems, shallow geothermal systems, heat pumps and storage systems and active demand respond systems are available in sufficient numbers for the relevant technologies to service the growth of renewable heating and cooling required to contribute to the annual increase in the share of renewable energy in the heating and cooling sector as set out in Article 23, in buildings as set out in Article 15a and for renewable energy in transport as set out in article 25, as well as the overall renewable energy target as set out in Article 3.
Amendment 666 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 7
Article 1 – paragraph 1 – point 7
Directive (EU) 2018/2001
Article 18 – paragraph 6
Article 18 – paragraph 6
4a. By 31 December 2025 the Commission shall assess the availability of trained and qualified installers of renewable energy technologies needed to cover the demand for jobs at Member State level. Where necessary, the Commission shall make recommendations to Member States to reduce any gap in the availability of trained workers, which shall be made publicly available.
Amendment 685 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 8 – point a – point i
Article 1 – paragraph 1 – point 8 – point a – point i
Directive (EU) 2018/2001
Article 19 – paragraph 2 – subparagraph 1
Article 19 – paragraph 2 – subparagraph 1
To that end, Member States shall ensure that a guarantee of origin is issued in response to a request from a producer of energy from renewable sources. Member States may arrange for guarantees of origin to be issued for energy from non- renewable sources. Issuance of guarantees of origin may be made subject to a minimum capacity limit. A guarantee of origin shall be of the standard size of maximum 1 MWh. No more than one guarantee of origin shall be issued in respect of each unit of energy produced.;
Amendment 707 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 8 – point b a (new)
Article 1 – paragraph 1 – point 8 – point b a (new)
Directive (EU) 2018/2001
Article 19 – paragraph 13a (new)
Article 19 – paragraph 13a (new)
(ba) the following paragraph is inserted: The Commission shall assess, by 2025, necessary evolutions to the Guarantees of origin scheme towards finer time- granularity and location-based matching of consumption and propose, where appropriate, concrete measures that would enable their gradual implementation.
Amendment 720 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 9
Article 1 – paragraph 1 – point 9
Directive (EU) 2018/2001
Article 20 – paragraph 3
Article 20 – paragraph 3
3. Subject to their assessment included in the integrated national energy and climate plans in accordance with Annex I to Regulation (EU) 2018/1999 on the necessity to build new infrastructure for district heating and cooling from renewable sources in order to achieve the Union target set in Article 3(1) of this Directive, Member States shall, where relevant, take the necessary steps with a view to developing efficient district heating and cooling infrastructure to promote heating and cooling from renewable energy sources, including solar energy, ambient energy, geothermal energy, biomass, biogas, bioliquids and waste heat and cold, in combination with thermal energy storage. and demand respond systems;
Amendment 728 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Directive (EU) 2018/2001
Article 20a – paragraph 1
Article 20a – paragraph 1
1. Member States shall require transmission system operators and distribution system operators in their territory to make available information on the share of renewable electricity and the greenhouse gas emissions content of the electricity supplied in each bidding zone, as accurately as possible and as close to real time as possible but in time intervals of no more than one hour, with forecasting where available. Member states shall require distribution system operators to assist transmission system operator to gather needed information, in case transmission operator does not have access to all information needed according the current national legislation. This information shall be made available digitally in a manner that ensures it can be used by electricity market participants, aggregators, consumers and end-users, and that it can be read by electronic communication devices such as smart metering systems, electric vehicle recharging points, heating and cooling systems and building energy management systems.
Amendment 739 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Directive (EU) 2018/2001
Article 20a – paragraph 2
Article 20a – paragraph 2
2. In addition to the requirements in [the proposal for a Regulation concerning batteries and waste batteries, repealing Directive 2006/66/EC and amending Regulation (EU) No 2019/1020], Member States shall ensure that manufacturers of domestic and industrial batteries enable real-time access to basic battery management system information, including battery capacity, state of health, state of charge and power set point, to battery owners and users as well as to third parties acting on their behalf through explicit consent and in compliance with the relevant provisions set out in Regulation (EU) 2016/679, such as building energy management companies and electricity market participants, under non- discriminatory terms and at no cost.
Amendment 742 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Directive (EU) 2018/2001
Article 20a – paragraph 2 – subparagraph 2
Article 20a – paragraph 2 – subparagraph 2
Member States shall ensure that vehicle manufacturers make available, in real-time, in-vehicle data related to the battery state of health, battery state of charge, battery power setpoint, battery capacity, as well as the location of electric vehicles to electric vehicle owners and users, as well as to third parties acting on the owners’ and users’ behalf through explicit consent and in compliance with the relevant provisions set out in Regulation (EU) 2016/679, such as electricity market participants and electromobility service providers, under non-discriminatory terms and at no cost, in addition to further requirements in the type approval and market surveillance regulation.
Amendment 745 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Directive (EU) 2018/2001
Article 20a – paragraph 2 – subparagraph 2a (new)
Article 20a – paragraph 2 – subparagraph 2a (new)
Member States shall ensure that manufacturers of smart heating and cooling systems, thermal energy storage units and other smart devices facilitating consumers to provide demand response to the energy system to enable real-time access to data relevant for demand response to users, as well as to third parties acting on the owners’ and users’ behalf through explicit consent and in compliance with the relevant provisions set out in Regulation (EU) 2016/679.
Amendment 750 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Directive (EU) 2018/2001
Article 20a – paragraph 3
Article 20a – paragraph 3
3. In addition to the requirements in [the proposal for a Regulation concerning the deployment of alternative fuel infrastructure, repealing Directive 2014/94/EU], Member States shall ensure that non–publicly accessible normal power recharging points installed in their territory from [the transposition deadline of this amending Directive] can support smart charging functionalities and, where appropriate based on assessment by the regulatory authority, bidirectional charging functionalities.
Amendment 760 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 10
Article 1 – paragraph 1 – point 10
Directive (EU) 2018/2001
Article 20a – paragraph 4
Article 20a – paragraph 4
4. Member States shall ensure that the national regulatory framework does not discriminate against participation in the electricity markets, including congestion management and the provision of flexibility and balancing services, of small or mobile systems such as domestic batteries and, electric vehicles, smart heating and cooling systems, and other smart devices, both directly and through aggregation.;
Amendment 767 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 11
Article 1 – paragraph 1 – point 11
1. Member States shall endeavour to increase the share of renewable sources in the amount of energy sources used for final energy and non-energy purposes in the industry sector by an indicative average minimum annual increase of at least 1.1 percentage points by 2030. That increase shall be calculated as an average for the three-year periods 2024 to2027 and 2027 to 2030;
Amendment 829 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 12 – point a
Article 1 – paragraph 1 – point 12 – point a
Directive (EU) 2018/2001
Article 23 – paragraph 1 – subparagraph 1
Article 23 – paragraph 1 – subparagraph 1
1. In order to promote the use of renewable energy in the heating and cooling sector, each Member State shall, increase the share of renewable energy in that sector by at least 1.16 percentage points as an annual average calculated for the periods 2021 to 2025 and 2026 to 2030, starting from the share of renewable energy in the heating and cooling sector in 2020, expressed in terms of national share of gross final energy consumption and calculated in accordance with the methodology set out in Article 7.
Amendment 837 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 12 – point a
Article 1 – paragraph 1 – point 12 – point a
Directive (EU) 2018/2001
Article 23– paragraph 1 – subparagraph 2
Article 23– paragraph 1 – subparagraph 2
That increase shall be of 1.52 percentage points for Member States where waste heat and cold is used. In that case, Member States may count waste heat and cold up to 40 % of the average annual increase.
Amendment 844 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 12 – point a
Article 1 – paragraph 1 – point 12 – point a
Directive (EU) 2018/2001
Article 23– paragraph 1 – subparagraph 3
Article 23– paragraph 1 – subparagraph 3
Amendment 847 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 12 – point a
Article 1 – paragraph 1 – point 12 – point a
Directive (EU) 2018/2001
Article 23– paragraph 1 – subparagraph 3
Article 23– paragraph 1 – subparagraph 3
In addition to the minimum 1.16 percentage points annual increase referred to in the first subparagraph, each Member State shall endeavour to increase the share of renewable energy in their heating and cooling sector by the amount set out in Annex 1a.;
Amendment 855 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 12 – point b
Article 1 – paragraph 1 – point 12 – point b
Directive (EU) 2018/2001
Article 23 – paragraph 1a
Article 23 – paragraph 1a
1a. Member States shall carry out an assessment of their potential of energy from renewable sources and of the use of waste heat and cold in the heating and cooling sector including, where appropriate, an analysis of areas suitable for their deployment at low ecological risk and of the potential for small-scale household projects with the participation of local and regional authorities. The assessment shall set out milestones and measures to in increase renewables in heating and cooling and, where appropriate, the use of waste heat and cold through district heating and cooling and small-scale household and SMEs with a view of establishing a long- term national strategy to decarbonise heating and cooling. The assessment shall be in accordance with the energy efficiency first principle and part of the integrated national energy and climate plans referred to in Articles 3 and 14 of Regulation (EU) 2018/1999, and shall accompany the comprehensive heating and cooling assessment required by Article 14(1) of Directive 2012/27/EU.;
Amendment 859 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 12 – point c a (new)
Article 1 – paragraph 1 – point 12 – point c a (new)
Directive (EU) 2018/2001
Article 23– paragraph 2 – subparagraph 3 (new)
Article 23– paragraph 2 – subparagraph 3 (new)
(ca) the following subparagraph is inserted: Member States shall in particular provide information to the owners or tenants of buildings and SMEs on cost-effective measures, and financial instruments, to improve the use of renewable energy in the heating and cooling systems. Member States shall provide the information through accessible and transparent advisory tools based in one-stop shops;
Amendment 861 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 12 – point d
Article 1 – paragraph 1 – point 12 – point d
Directive (EU) 2018/2001
Article 23 – paragraph 4 – subparagraph 1 – introductory part
Article 23 – paragraph 4 – subparagraph 1 – introductory part
4. To achieve the average annual increase referred to in paragraph 1, first subparagraph, Member States mayshall implement one or mormore than one of the following measures:
Amendment 878 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 12 – point d
Article 1 – paragraph 1 – point 12 – point d
Directive (EU) 2018/2001
Article 23 – paragraph 4 – subparagraph 1 – point f
Article 23 – paragraph 4 – subparagraph 1 – point f
(f) promotion of renewable heat purchase agreements for corporate and collective small consumers;
Amendment 881 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 12 – point d
Article 1 – paragraph 1 – point 12 – point d
Directive (EU) 2018/2001
Article 23 – paragraph 4 – subparagraph 1 – point g
Article 23 – paragraph 4 – subparagraph 1 – point g
(g) planned replacement schemes of fossil heating and cooling systems or fossil phase-out schemes with milestones, with a view to a complete phase-out of fossil fuels in heating and cooling;
Amendment 893 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 12 – point d
Article 1 – paragraph 1 – point 12 – point d
(i) other policy measures, with an equivalent effect, including fiscal measures, support schemes or other financial incentives contributing to the installation of renewable heating and cooling equipment and the development of energy networks supplying renewable energy for heating and cooling in buildings and industry.
Amendment 897 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 12 – point d
Article 1 – paragraph 1 – point 12 – point d
Directive (EU) 2018/2001
Article 23– paragraph 4 – subparagraph 2
Article 23– paragraph 4 – subparagraph 2
When adopting and implementing those measures, Member States shall ensure their accessibility to all consumers including those who are tenants, in particular those in low-income or vulnerable households and shall require a significant share of measures to be implemented as a priority in households living in a condition of energy poverty as defined in the [Energy efficiency Directive recast] and in social housing, who would not otherwise possess sufficient up-front capital to benefit.;
Amendment 913 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 13 – point a
Article 1 – paragraph 1 – point 13 – point a
Directive (EU) 2018/2001
Article 24 – paragraph 1
Article 24 – paragraph 1
1. Member States shall ensure that information on the energy performance, the greenhouse gas emissions and the share of renewable energy in their district heating and cooling systems is provided to final consumers in an easily accessible manner, such at least on bills or on the suppliers' websites and on request. The information on the renewable energy share shall be expressed at least as a percentage of gross final consumption of heating and cooling assigned to the customers of a given district heating and cooling system, including information on how much energy was used to deliver one unit of heating to the customer or end-user.;
Amendment 942 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 13 – point e
Article 1 – paragraph 1 – point 13 – point e
Directive (EU) 2018/2001
Article 24 – paragraph 8 – subparagraph 1
Article 24 – paragraph 8 – subparagraph 1
8. Member States shall establish a framework under which electricity distribution system operators will assess, at least every four years, in cooperation with the operators of district heating and cooling systems in their respective areas, the potential for district heating and cooling systems to provide balancing and other system services, including demand response and thermal storage of excess electricity from centralized and decentralised renewable sources, and whether the use of the identified potential would be more resource- and cost-efficient than alternative solutions, in compliance with the energy efficiency first principle.
Amendment 949 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 13 – point e
Article 1 – paragraph 1 – point 13 – point e
Directive (EU) 2018/2001
Article 24 – paragraph 8 – subparagraph 3
Article 24 – paragraph 8 – subparagraph 3
Member States shall facilitate coordination between operators of district heating and cooling systems and electricity transmission and distribution system operators to ensure that balancing, storage and other flexibility services, such as demand response, provided by district heating and district cooling system operators, can participate in their electricity markets on a non-discriminatory basis.
Amendment 952 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 13 – point e
Article 1 – paragraph 1 – point 13 – point e
Directive (EU) 2018/2001
Article 24 – paragraph 8 – subparagraph 4
Article 24 – paragraph 8 – subparagraph 4
Member States mayshall extend the assessment and coordination requirements under the first and third subparagraphs to gas transmission and distribution system operators, including hydrogen networks and other energy networks.
Amendment 956 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 13 – point e
Article 1 – paragraph 1 – point 13 – point e
Directive (EU) 2018/2001
Article 24 – paragraph 10 – introductory part
Article 24 – paragraph 10 – introductory part
10. A Member State shall not be required to apply paragraphs 2 and 9 where at least one of the following conditions is met:
Amendment 965 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 14
Article 1 – paragraph 1 – point 14
Directive (EU) 2018/2001
Article 25 – paragraph 1 – subparagraph 1 – point a
Article 25 – paragraph 1 – subparagraph 1 – point a
(a) the amount of renewable fuels and renewable electricity supplied to the transport sector leads to a greenhouse gas intensity reduction of at least 13 % by 2030, compared to the baseline set out in Article 27(1), point (b), in accordance with an indicative trajectory set by the Member State;
Amendment 978 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 14
Article 1 – paragraph 1 – point 14
Directive (EU) 2018/2001
Article 25 – paragraph 1 – subparagraph 1 – point b
Article 25 – paragraph 1 – subparagraph 1 – point b
(b) the share of advanced biofuels and biogas produced from the feedstock listed in Part A of Annex IX in the energy supplied to the transport sector is at least 0,2 % in 2022, 0,5 % in 2025 and 2,2 % in 2030, and the share of renewable fuels of non-biological origin is at least 2,6 % in 2030.
Amendment 988 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 14
Article 1 – paragraph 1 – point 14
Directive (EU) 2018/2001
Article 25 – paragraph 1 – subparagraph 2
Article 25 – paragraph 1 – subparagraph 2
For the calculation of the reduction referred to in point (a) and the share referred to in point (b), Member States shall take into account renewable fuels of non-biological origin also when they are used as intermediate products for the production of conventional transport fuels. For the calculation of the reduction referred to in point (a), Member States may take into account recycled carbon fuels.
Amendment 996 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 14
Article 1 – paragraph 1 – point 14
Directive (EU) 2018/2001
Article 25 – paragraph 1 – subparagraph 3
Article 25 – paragraph 1 – subparagraph 3
When setting the obligation on fuel suppliers, Member States mayshall exempt fuel suppliers supplying electricity or renewable liquid and gaseous transport fuels of non-biological origin from the requirement to comply with the minimum share of advanced biofuels and biogas produced from the feedstock listed in Part A of Annex IX with respect to those fuels and shall exempt fuel suppliers supplying electricity from the requirement to comply with the minimum share of renewable liquid and gaseous transport fuels of non- biological origin.
Amendment 999 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 14
Article 1 – paragraph 1 – point 14
Directive (EU) 2018/2001
Article 25 – paragraph 1 – subparagraph 3a (new)
Article 25 – paragraph 1 – subparagraph 3a (new)
When setting the obligation referred to in points (a) and (b) of the first subparagraph to ensure the achievement of the targets set out therein, Member States may do so by means of measures targeting volumes, energy content or greenhouse gas emissions, provided that it is demonstrated that the green house gas intensity reduction and minimum shares referred to in points (a) and (b) of the first subparagraph are achieved. Member States implementing the greenhouse gas intensity reduction target in Article 25 (1) by means of measures targeting volumes or energy content shall consider the share of renewable electricity to be four times its energy content;
Amendment 1003 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 14
Article 1 – paragraph 1 – point 14
Directive (EU) 2018/2001
Article 25 – paragraph 1 – subparagraph 3b (new)
Article 25 – paragraph 1 – subparagraph 3b (new)
1a. The Commission shall assess that obligation laid down in paragraph 1 with a view to submitting a legislative proposal by 2025 to increase it where there are further substantial costs reductions in the production of renewable energy, where needed to meet the Union's international commitments for decarbonisation, or where a significant decrease in energy consumption in the Union justifies such an increase.
Amendment 1014 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 14
Article 1 – paragraph 1 – point 14
Directive (EU) 2018/2001
Article 25 – paragraph 2
Article 25 – paragraph 2
2. Member States shall establish a mechanism allowing fuel suppliers in their territory to exchange credits for supplying renewable energy to the transport sector. Economic operators that supply renewable electricity to electric vehicles through public and private recharging stations shall receive credits, irrespectively of whether the economic operators are subject to the obligation set by the Member State on fuel suppliers, and may sell those credits to fuel suppliers, which shall be allowed to use the credits to fulfil the obligation set out in paragraph 1, first subparagraph.;
Amendment 1019 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 14
Article 1 – paragraph 1 – point 14
Directive (EU) 2018/2001
Article 25 – paragraph 2a (new)
Article 25 – paragraph 2a (new)
2a. No later than [one year after the entry into force of this amending Directive], the Commission shall adopt a delegated act in accordance with Article 35 on how to apply the cascading principle for feedstock listed in Part A and B of Annex IX, while taking into account available volumes of feedstock and share of pre-existing competing industrial uses other than energy recovery with due regard to national specificities.
Amendment 1026 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 15 – point a – point i
Article 1 – paragraph 1 – point 15 – point a – point i
Directive (EU) 2018/2001
Article 26 – paragraph 1 – subparagraph 1
Article 26 – paragraph 1 – subparagraph 1
For the calculation of a Member State's gross final consumption of energy from renewable sources referred to in Article 7 and of the greenhouse gas intensity reduction target referred to in Article 25(1), first subparagraph, point (a), the share of biofuels and bioliquids, as well as of biomass fuels consumed in transport, where produced from food and feed crops, shall be no more than one percentage point higher than the share of such fuels in the final consumption of energy in the road and rail transport sectors in 2020 in that Member State, with a maximum of 7 % of final consumption of energy in the road and rail transport sectors in that Member State.;
Amendment 1036 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 15 – point a – point i a (new)
Article 1 – paragraph 1 – point 15 – point a – point i a (new)
Directive (EU) 2018/2001
Article 26 – paragraph 1 – subparagraph 2
Article 26 – paragraph 1 – subparagraph 2
(ia) the second subparagraph is deleted;
Amendment 1038 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 15 – point a – point i b (new)
Article 1 – paragraph 1 – point 15 – point a – point i b (new)
Directive (EU) 2018/2001
Article 26 – paragraph 1 – subparagraph 3
Article 26 – paragraph 1 – subparagraph 3
(ib) Subparagraph 3 is replaced by the following: "Member States may set a lower limit and may distinguish, for the purposes of Article 29(1), between different biofuels, bioliquids and biomass fuels produced from food and feed crops, taking into account best available evidence on indirect land use change impact and the cascading principle. Member States may, for example, set a lower limit for the share of biofuels, bioliquids and biomass fuels produced from oil crops. "
Amendment 1045 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 15 – point b a (new)
Article 1 – paragraph 1 – point 15 – point b a (new)
Directive (EU) 2018/2001
Article 26 – paragraph 2 – subparagraph 2
Article 26 – paragraph 2 – subparagraph 2
(ba) in paragraph 2, second subparagraph is replaced by the following: From 31 December2023 until 31 December 2025 at the latest, that limit shall gradually decrease to 0 %.
Amendment 1060 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 16 – point b
Article 1 – paragraph 1 – point 16 – point b
Directive (EU) 2018/2001
Article 27 – paragraph 1 – point a – point ii
Article 27 – paragraph 1 – point a – point ii
(ii) for renewable fuels of non- biological origin and recycled carbon fuels, by multiplying the amount of these fuels that is supplied to all transport modes by their emissions savings determined in accordance with delegated acts adopted pursuant to Article 29a(3);
Amendment 1062 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 16 – point b
Article 1 – paragraph 1 – point 16 – point b
Directive (EU) 2018/2001
Article 27 – paragraph 1 –– point a – Point iii
Article 27 – paragraph 1 –– point a – Point iii
(iii) for renewable electricity, by multiplying the amount of renewable electricity that is supplied to all transport modes by the fossil fuel comparator ECF(e) set out in in Annex V. Member States implementing the greenhouse gas intensity reduction target in Article 25(1) by means of a national target for the share of renewable energy within the final consumption of energy in the transport sector shall consider the share of renewable electricity to be four times its energy content;
Amendment 1087 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 16 – point b
Article 1 – paragraph 1 – point 16 – point b
Directive (EU) 2018/2001
Article 27 – paragraph 1– subparagraph 1 – point d
Article 27 – paragraph 1– subparagraph 1 – point d
(d) the greenhouse gas intensity reduction from the use of renewable energy is determined by dividing the greenhouse gas emissions saving from the use of biofuels, biogas, renewable fuels of non- biological origin and renewable electricity supplied to all transport modes by the baseline.
Amendment 1105 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 16 – point e – point ii
Article 1 – paragraph 1 – point 16 – point e – point ii
Directive (EU) 2018/2001
Article 27 – paragraph 3 – subparagraph 4
Article 27 – paragraph 3 – subparagraph 4
Where electricity is used for the production of renewable fuels of non-biological origin, either directly or for the production of intermediate products, the average share of electricity from renewable sources in the country of production, as measured two years before the year in question,in time intervals of no more than one hour as set out in Article 20a of this Directive shall be used to determine the share of renewable energy.;
Amendment 1138 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 17 – point b a (new)
Article 1 – paragraph 1 – point 17 – point b a (new)
Directive (EU) 2018/2001
Article 28 – paragraph 6 – subparagraph 3
Article 28 – paragraph 6 – subparagraph 3
(ba) In paragraph 6, subparagraph 3 is replaced by the following: Such delegated acts shall be based on an analysis of the potential of the raw material as feedstock for the production of biofuels and biogas for transport, taking into account all of the following: (a) the principles of the circular economy and of the waste hierarchy established in Directive 2008/98/EC, as well as the cascading use principle referred to in Articles 3 and 29 ; (b) the Union sustainability criteria laid down in Article 29(2) to (7); (c) the need to avoid significant distortive effects on markets for (by-)products, wastes or residues; (d) the potential for delivering substantial greenhouse gas emissions savings compared to fossil fuels based on a life- cycle assessment of emissions including emissions from the land sector and possible displacement effects, taking into account available volumes of feedstock and share of pre-existing competing industrial uses other than energy recovery with due regard to national specificities; (e) the need to avoid negative impacts on the environment and biodiversity; (f) the need to avoid creating an additional demand for land.
Amendment 1245 #
2021/0218(COD)
Proposal for a directive
Article 1 – paragraph 1 – point 22
Article 1 – paragraph 1 – point 22
Directive (EU) 2018/2001
Article 31a – paragraph 1
Article 31a – paragraph 1
1. The Commission shall ensure that a Union database is set up to enable the tracing of liquid and gaseous renewable fuels and recycled carbon fuels.
Amendment 138 #
2021/0213(CNS)
Proposal for a directive
Recital 20 a (new)
Recital 20 a (new)
(20 a) Flying is significantly more energy-intensive than other forms of transportation and should be taxed accordingly. While there may be no good alternatives to airplanes for travelling to or from island nations or remote regions, a beneficial tax regime for aviation is not the best policy tool to serve these areas. Governments should instead use the revenues gained from a tax on kerosene to invest and raise welfare levels in these regions.
Amendment 145 #
2021/0213(CNS)
Proposal for a directive
Recital 21
Recital 21
(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation, except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternative should be taxed, even where this requires re-negotiating multilateral agreements.
Amendment 150 #
2021/0213(CNS)
Proposal for a directive
Recital 22
Recital 22
(22) In order to ensureAs a tax on kerosene will only lead to a moderate increase in prices, a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights wcould be reached over a transitional period of tenfive years, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.
Amendment 261 #
2021/0213(CNS)
Proposal for a directive
Article 14 – paragraph 1 – introductory part
Article 14 – paragraph 1 – introductory part
1. Without prejudice to international obligations and to Article 5 of this Directive, as applicable as a single use to intra-EU air navigation of flights other than business and pleasure flights, Member states shall apply under fiscal control not less than the minimum levels of taxation prescribed in this Directive to energy products supplied for use as fuel to aircrafts, and to electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of those flights.
Amendment 264 #
2021/0213(CNS)
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2
Article 14 – paragraph 1 – subparagraph 2
The minimum levels of taxation referred to in the first subparagraph shall start from zero and increase each year by one tenfifth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of tenfive years. A minimum rate of zero shall apply to sustainable biofuels and biogas, low-carbon fuels, renewable fuels of non-biological origin, advanced sustainable biofuels and biogas, and electricity over that transitional period of ten years.
Amendment 268 #
2021/0213(CNS)
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 4
Article 14 – paragraph 1 – subparagraph 4
Amendment 270 #
2021/0213(CNS)
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 5
Article 14 – paragraph 1 – subparagraph 5
Amendment 272 #
2021/0213(CNS)
Proposal for a directive
Article 14 – paragraph 2
Article 14 – paragraph 2
Amendment 275 #
2021/0213(CNS)
Proposal for a directive
Article 14 – paragraph 2 – subparagraph 1
Article 14 – paragraph 2 – subparagraph 1
Amendment 276 #
2021/0213(CNS)
Proposal for a directive
Article 14 – paragraph 2 – subparagraph 2
Article 14 – paragraph 2 – subparagraph 2
Amendment 277 #
2021/0213(CNS)
Proposal for a directive
Article 14 – paragraph 2 – subparagraph 3
Article 14 – paragraph 2 – subparagraph 3
Amendment 278 #
2021/0213(CNS)
Proposal for a directive
Article 14 – paragraph 3
Article 14 – paragraph 3
3. Without prejudice to international obligations, Member States may exempt or apply the same levels of taxation applied for intra- EU air navigation to extra-EU air navigation according to the type of flight.
Amendment 23 #
2021/0206(COD)
Proposal for a regulation
Recital 9
Recital 9
(9) However, sufficient, stable and equitable resources are needed to finance those investments. In addition, before they have taken place, the cost supported by households and transport users for heating, cooling and cooking, as well as for road transport, is likely to increase as fuel suppliers subject to the obligations under the emission trading for buildings and road transport pass on costs on carbon to the consumers.
Amendment 30 #
2021/0206(COD)
Proposal for a regulation
Recital 10
Recital 10
(10) The increase in the price for fossil fuels may disproportionally affect vulnerable households, vulnerable micro- enterprises, vulnerable SMEs and vulnerable transport users who spend a larger part of their incomes on energy and transport, who, in certain regionsthus exacerbating inequalities, and who, in certain regions, especially in rural, peripheral and isolated areas, in less developed regions or territories, those suffering from severe handicaps and those in demographic decline, do not have access to alternative, affordable mobility and transport solutions and who may lack the financial capacity to invest into the reduction of fossil fuel consumption.
Amendment 42 #
2021/0206(COD)
Proposal for a regulation
Recital 12
Recital 12
(12) This is even more relevant in view of the existing levels of energy poverty. Energy poverty is a situation in which households are unable to access essential energy services such as cooling, as temperatures rise, and heating. About 34 million Europeans reported an inability to keep their homes adequately warm in 2018, and 6.9% of the Union population have said that they cannot afford to heat their home sufficiently in a 2019 EU-wide survey32 . Overall, the Energy Poverty Observatory estimates that more than 50 million households in the European Union experience energy poverty. Energy poverty is therefore a major challenge for the Unionis essential and access to affordable energy services is a basic social right and essential for social inclusion. Energy poverty is a situation in which households are unable to access essential energy supply needs, so as to guarantee basic levels of comfort and health, such as cooling, as temperatures rise, and heating as a result of an insufficient level of income, high-energy prices and which, if applicable, may be aggravated by having an energy inefficient dwelling. About 34 million Europeans reported an inability to keep their homes adequately warm in 2018, and 6.9% of the Union population have said that they cannot afford to heat their home sufficiently in a 2019 EU-wide survey32 . Overall, the Energy Poverty Observatory estimates that more than 50 million households in the European Union experience energy poverty. Energy poverty is therefore a major challenge for the Union. Despite the increasing importance of this challenge having been acknowledged at EU-level through various initiatives, legislation and guidelines, there is no standard Union level definition of energy poverty and only one third of Member States have put in place a national definition of energy poverty. As a result, no transparent and comparable data on energy poverty in the Union is available. Therefore, a broad Union level definition should be established on energy poverty in order to properly collect data, including sex- disaggregated data, to target assistance and monitoring practices. While social tariffs or direct income support can provide immediate relief to households facing energy poverty, only targeted structural measures, in particular energy renovations, can provide lasting solutions. _________________ 32 Data from 2018. Eurostat, SILC [ilc_mdes01]).
Amendment 55 #
2021/0206(COD)
Proposal for a regulation
Recital 13
Recital 13
(13) A Social Climate Fund (‘the Fund’) should therefore be established to provide funds to the Member States to support their policies to address the social impacts of the emissions trading for buildings and road transport on vulnerable households, vulnerable micro-enterprises, vulnerable SMEs and vulnerable transport users. This should be achieved notably through temporary income support and measures and investments intended to reduce reliance on fossil fuels through increased energy efficiency of buildings, decarbonisation of heating and cooling of buildings, including the integration of energy from renewable sources, and granting improved access to zero- and low-emission mobility and transport to the benefit of vulnerable households, vulnerable micro-enterprises, vulnerable SMEs and vulnerable transport users.
Amendment 61 #
2021/0206(COD)
Proposal for a regulation
Recital 13 a (new)
Recital 13 a (new)
(13 a) The implementation of the Fund should take into account ex ante impact provided by the European Commission, illustrating the unequal social impacts of the emissions trading for buildings and road transport in Member States and go hand in hand with an economic policy and governance that do not generate inequalities, poverty and social exclusion.
Amendment 67 #
2021/0206(COD)
Proposal for a regulation
Recital 14
Recital 14
(14) For that purpose, each Member State should submit to the Commission a Social Climate Plan (‘the Plan’). Those Plans should pursue two objectives. Firstly, they should provide vulnerable households, vulnerable micro-enterprises, vulnerable SMEs and vulnerable transport users the necessary resources to finance and carry out investments in energy efficiency, decarbonisation of heating and cooling, in zero- and low-emission vehicles and mobility. Secondly, they should mitigate the impact of the increase in the cost of fossil fuels on the most vulnerable and thereby prevent energy and transport poverty during the transition period until such investments have been implemented. The Plans should have an investment component promoting the long-term solution of reduce fossil fuels reliance and could envisage other measures, including temporary direct income support to mitigate adverse income effects in the shorter term.
Amendment 68 #
2021/0206(COD)
Proposal for a regulation
Recital 14 a (new)
Recital 14 a (new)
(14 a) The Plans should also include measures to provide information support, capacity building and training necessary to implement the investments and measures intended to reduce reliance on fossil fuels through increased energy efficiency of buildings, decarbonisation of heating and cooling of buildings, including the integration of energy from renewable sources, and granting improved access to zero- and low-emission mobility and transport.
Amendment 71 #
2021/0206(COD)
Proposal for a regulation
Recital 15
Recital 15
(15) Member States, in consultation with regional, local level authorities and civil society organisations, are best placed to design and to implement Plans that are adapted and targeted to their local, regional and national circumstances as their existing policies in the relevant areas and planned use of other relevant EU funds. In that manner, the broad diversity of situations, the specific knowledge of local and regional governments, research and innovation and industrial relations and social dialogue structures, as well as national traditions, can best be respected and contribute to the effectiveness and efficiency of the overall support to the vulnerable.
Amendment 77 #
2021/0206(COD)
Proposal for a regulation
Recital 16
Recital 16
(16) Ensuring that the measures and investments are particularly targeted towards energy poor or vulnerable households, vulnerable micro-enterprises, vulnerable SMEs and vulnerable transport users is key for a just transition towards climate neutrality. Support measures to promote reductions in greenhouse gas emissions should help Member States to address the social impacts arising from the emissions trading for the sectors of buildings and road transport.
Amendment 89 #
2021/0206(COD)
Proposal for a regulation
Recital 19
Recital 19
(19) Women are particularly affected by carbon pricing as they represent 85% of single parent families. Single parent families have a particularly high risk of child poverty. Gender equality and equal opportunities for all, and the mainstreaming of those objectives, as well as questions of accessibility for persons with disabilities should be taken into account and promoted throughout the preparation and implementation of Plans to ensure no one is left behind. disproportionally affected by the consequences of climate change1a, by energy poverty and are particularly affected by carbon pricing due to the employment, income, pay and pension gaps. Moreover, they represent 85% of single parent families, which have a particularly high risk of child poverty and are under-represented as tenants. This, together with the fact that women are more affected by time poverty, limits women’s involvement in the energy transition, by not being able to afford energy efficiency investments to decrease their energy consumption and having limited access to energy efficiency retrofitting programs.2a Gender equality and equal opportunities for all, and the mainstreaming of those objectives, as well as questions of accessibility for persons with disabilities should be taken into account and promoted throughout the preparation and implementation of Plans to ensure no one is left behind. _________________ 1a EIGE, Area K - Women and the environment: climate change is gendered, 05 March 2020, available at: https://eige.europa.eu/publications/beijing -25-policy-brief-area-k-women-and- environment 2aEuropean Parliament, Directorate- General for Internal Policies of the Union, Feenstra, M., Clancy, J., Women, gender equality and the energy transition in the EU, Publications Office, 2019, https://data.europa.eu/doi/10.2861/989050
Amendment 93 #
2021/0206(COD)
Proposal for a regulation
Recital 19 a (new)
Recital 19 a (new)
(19 a) Women have different and more complex mobility patterns than those of men. They require more varied means of transport as they are the main responsible persons for care within households. They use more public transport and are more interested in the frequency and quality of service.1a Moreover, as transport is a factor that can reinforce poverty and social exclusion, mainstreaming gender into all transport-related legislation, policies, programmes and actions is paramount; _________________ 1a https://www.europarl.europa.eu/thinktank /nl/document/IPOL_STU(2021)701004
Amendment 126 #
2021/0206(COD)
Proposal for a regulation
Recital 14 a (new)
Recital 14 a (new)
(14 a) The Plan should also include measures to provide information support, capacity building and training necessary to implement the investments and measures intended to reduce reliance on fossil fuels through increased energy efficiency of buildings, decarbonisation of heating and cooling of buildings, including the integration of energy from renewable sources, and granting improved access to zero - and low - emission mobility and transport.
Amendment 127 #
2021/0206(COD)
Proposal for a regulation
Article 1 – paragraph 3
Article 1 – paragraph 3
The measures and investments supported by the Fund shall benefit households, micro-enterprises, SMEs and transport users, which are vulnerable and particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of Directive 2003/87/EC, especially households in energy poverty and citizens without public transport alternative to individual cars (in remote and rural areas).
Amendment 136 #
2021/0206(COD)
Proposal for a regulation
Article 1 – paragraph 4
Article 1 – paragraph 4
The general objective of the Fund is to contribute to the transition towards climate neutrality by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of Directive 2003/87/EC. The specific objective of the Fund is to support vulnerable households, vulnerable micro-enterprises, vulnerable SMEs and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings, decarbonisation of heating and cooling of buildings, including the integration of energy from renewable sources, and granting improved access to zero- and low- emission mobility and transport.
Amendment 137 #
2021/0206(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 1
Article 2 – paragraph 1 – point 1
(1) ‘building renovation’ means all kinds of energy-relatedholistic building renovation, includingwhich includes a comprehensive approach to the energy, accessibility, spatial and structural performance of the building, including in particular the insulation of the building envelope, that is to say walls, roof, floor, the replacement of windows, ventilation, the replacement of heating, cooling and cooking appliances, and the installation of on-site production of energy from renewable sourcesthe upgrade of electrical installations for more efficient ones, adaptation of housing for people with any type of disability and the installation of on-site production of energy from renewable sources, and including all kinds of safety-related renovation works undertaken at the same time, such as seismic protection, electrical safety, smoke detection and alarm, automatic fire suppression, smoke management and fire compartmentation;
Amendment 145 #
2021/0206(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 2
Article 2 – paragraph 1 – point 2
(2) ‘energy poverty’ means energy poverty as defined in point [(49)] of Article 2 of Directive (EU) [yyyy/nnn] of the of the European Parliament and of the Council50 ; _________________ 50[Directive (EU) [yyyy/nnn] of the of the European Parliament and of the Couna household’s inability to meet its basic energy supply needs and lack of access to essential energy services as to guarantee basic levels of comfort and health, a decent standard of living, including adequate heating and cooling, lighting, and energy to power appliances, in the relevant national context, existing social (OJ C […], […], p. […]).] [Proposal for recast of Directive 2012/27/EU on energy efficiency]policy and other relevant policies, as a result of an insufficient disposable income.
Amendment 157 #
2021/0206(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 9 a (new)
Article 2 – paragraph 1 – point 9 a (new)
(9 a) small or medium-sized enterprise or SME means a small or medium-sized enterprise as defined in Article 2 of the Annex of the Commission Recommendation 2003/361/EC
Amendment 173 #
2021/0206(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 12 a (new)
Article 2 – paragraph 1 – point 12 a (new)
(12 a) 'vulnerable SMEs' means SMEs that are significantly affected by the price impacts of the inclusion of buildings into the scope of Directive 2003/87/EC and lack the means to renovate the building they occupy;
Amendment 182 #
2021/0206(COD)
Proposal for a regulation
Article 1 – paragraph 3
Article 1 – paragraph 3
The measures and investments supported by the Fund shall benefit households, micro-enterprises and transport users, which are vulnerable andpeople affected by energy poverty and vulnerable transport users, in particular households in social housing, in worst performing buildings, and remote areas, which are particularly affected by the inclusion of greenhouse gas emissions from buildings and road transport into the scope of Directive 2003/87/EC, especially households in energy poverty and citizens without public transport alternative to individual cars (in remote and rural areas).
Amendment 184 #
2021/0206(COD)
Proposal for a regulation
Article 3 – paragraph 1
Article 3 – paragraph 1
1. Each Member State shall submit to the Commission a Social Climate Plan (‘the Plan’) together with the update to the integrated national energy and climate plan referred to in Article 14(2) of Regulation (EU) 2018/1999 in accordance with the procedure and timeline laid down in that Article, following, where relevant, a consultation with regional and local entities and civil society organisations working with population in situation of vulnerability. The Plan shall contain a coherent set of measures and investments to address the impact of carbon pricing on vulnerable households, vulnerable micro- enterprises, vulnerable SMEs and vulnerable transport users in order to ensure affordable heating, cooling and mobility while accompanying and accelerating necessary measures to meet the climate targets of the Union.
Amendment 190 #
2021/0206(COD)
Proposal for a regulation
Article 1 – paragraph 4
Article 1 – paragraph 4
The general objective of the Fund is to contribute to the transition towards climate neutrality, sustainable development, and well-being for all people, by addressing the social impacts of the inclusion of greenhouse gas emissions from buildings and road transport into the scope of Directive 2003/87/ECline with the Union’s commitments under the Paris Agreement, the European Pillar of Social Rights and the UN SDGs, while leaving no one behind. The specific objective of the Fund is to support vulnerable households, people affected by energy poverty, vulnerable micro-enterprises and vulnerable transport users through temporary direct income support and through measures and investments intended to increase energy efficiency of buildings, decarbonisation of heating and cooling of buildings, including the integration of energy from renewable sources, and granting improved access to zero- and low-emission as well as affordable mobility and transport.
Amendment 195 #
2021/0206(COD)
Proposal for a regulation
Article 3 – paragraph 2
Article 3 – paragraph 2
2. The Plan mayshall include national measures providing temporary direct income support to vulnerable households and households that are vulnerable transport users to reduce the impact of the increase in the price of fossil fuels resulting from the inclusion of buildings and road transport into the scope of Directive 2003/87/EC.
Amendment 198 #
2021/0206(COD)
Proposal for a regulation
Article 3 – paragraph 3 – point a
Article 3 – paragraph 3 – point a
(a) finance measures and investments to improve energy performance and increase energy efficiency of buildings, to implement and ensure their safety, through the implementation of active and passive energy efficiency improvement measures, to carry out building renovation, and to decarbonise heating and cooling of buildings, including the integration of energy production from renewable energy sources, to carry out electrical, fire and seismic safety inspection and renovation, and including information support, capacity building and training necessary to implement those measures and investments;
Amendment 204 #
2021/0206(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 2
Article 2 – paragraph 1 – point 2
(2) ‘energy poverty’ means energy poverty as defa household’s inability linked in point [(49)] of Article 2 of Directive (EU) [yyyy/nnn] of the of the European Parliament and of the Council50 ; _________________ 50 [Directive (EU) [yyyy/nnn] of the of the European Parliamto the non- affordability and the lack of access to essential energy services and an adequate level of energy supply as to guarantee a decent standard of the Council (OJ C […], […], p. […]).] [Proposal for recast of Directive 2012/27/EU on energy efficiency]living and health, including adequate warmth, cooling, lighting, and energy to power appliances, in the relevant national context, existing social policy and other relevant policies;
Amendment 208 #
2021/0206(COD)
Proposal for a regulation
Article 3 – paragraph 3 – point b
Article 3 – paragraph 3 – point b
(b) finance measures and investments to increase the uptake of zero- and low- emission mobility and transport, including information support, capacity building and the training necessary to implement those measures and investments.
Amendment 208 #
2021/0206(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 2 a (new)
Article 2 – paragraph 1 – point 2 a (new)
(2 a) 'transport poverty';
Amendment 218 #
2021/0206(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 11
Article 2 – paragraph 1 – point 11
(11) ‘vulnerable households’ means households in energy poverty or households, including lower middle- income ones, that are significantly affected by the price impacts of the inclusion of buildings into the scope of Directive 2003/87/EClack of access to affordable and sustainable energy sources and lackto the means to renovate the building they occupy;
Amendment 226 #
2021/0206(COD)
Proposal for a regulation
Article 4 – paragraph 1 – point c
Article 4 – paragraph 1 – point c
(c) an estimate of the likely effects of that increase in prices on households, and in particular on incidence of energy poverty, on micro-enterprises, on SMEs and on transport users, comprising in particular an estimate and the identification of vulnerable households, vulnerable micro- enterprises vulnerable SMEs and vulnerable transport users; these impacts are to be analysed with a sufficient level of regional disaggregation and sex- disaggregated data, taking into account elements such as access to public transport and basic services and identifying the areas mostly affected, particularly territories which are remote and rural;
Amendment 230 #
2021/0206(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 13 a (new)
Article 2 – paragraph 1 – point 13 a (new)
(13 a) ‘worst performing buildings’ means buildings below the E energy performance rating, as defined in [Article 2(17) of Recast EPBD];
Amendment 234 #
2021/0206(COD)
Proposal for a regulation
Article 4 – paragraph 1 – point d
Article 4 – paragraph 1 – point d
(d) where the Plan provides for measures referred to in Article 3(2), the criteria for the identification of eligible final recipients, the indication of the envisaged time limit for the measures in question and their justification on the basis of a quantitative estimate and a qualitative explanation of how the measures in the Plan are expected to reduce energy and transport poverty and the vulnerability of households, micro-enterprises, SMEs and transport users to an increase of road transport and heating fuel prices;
Amendment 235 #
2021/0206(COD)
Proposal for a regulation
Article 4 – paragraph 1 – point e
Article 4 – paragraph 1 – point e
(e) envisaged milestones, targets to reduce the number of vulnerable households, vulnerable micro-enterprises, vulnerable SMEs and an indicative timetable for the implementation of the measures and investments to be completed by 31 July 2032;
Amendment 236 #
2021/0206(COD)
Proposal for a regulation
Article 3 – paragraph 1
Article 3 – paragraph 1
1. Each Member State shall submit to the Commission a Social Climate Plan (‘the Plan’) together with the update to the integrated national energy and climate plan referred to in Article 14(2) of Regulation (EU) 2018/1999 in accordance with the procedure and timeline laid down in that Article. The Plan shall contain a coherent set of measures and investments to address the impact of carbon pricing on vulnerable households, people affected by energy poverty, vulnerable micro-enterprises and vulnerable transport users in order to ensure affordable heating, cooling and mobility while accompanying and accelerating necessary measures to meet the climate targets of the Union.
Amendment 253 #
2021/0206(COD)
Proposal for a regulation
Article 3 – paragraph 3 – point b
Article 3 – paragraph 3 – point b
(b) finance measures and investments to increase the uptake ofaccess to zero- and low- emission and affordable mobility and transport.
Amendment 263 #
2021/0206(COD)
Proposal for a regulation
Article 5 – paragraph 2 – point e
Article 5 – paragraph 2 – point e
(e) reductions in the number of vulnerable households, especially households in energy poverty, of vulnerable micro-enterprises, vulnerable SMEs and of vulnerable transport users, including in rural and remote areas.
Amendment 271 #
2021/0206(COD)
Proposal for a regulation
Article 4 – paragraph 1 – point c
Article 4 – paragraph 1 – point c
(c) an estimate of the likely effects of that increase in prices on households, and in particular on incidence of energy poverty, on micro-enterprises and on transport users, comprising in particular an estimate and the identification of vulnerable households, people affected by energy poverty, vulnerable micro- enterprises and vulnerable transport users; these impacts are to be analysed with a sufficient level of regional disaggregation, taking into account elements such as access to public transport and basic services and identifying the areas mostly affected, particularly territories which are remote and rural;
Amendment 273 #
2021/0206(COD)
Proposal for a regulation
Article 5 – paragraph 3
Article 5 – paragraph 3
3. The Fund shall only support measures and investments respecting the principle of Energy Efficiency First as in article 3 of the Energy Efficiency Directive (EED) and the ‘do no significant harm’ referred to in Article 17 of Regulation (EU) 2020/852.
Amendment 273 #
2021/0206(COD)
Proposal for a regulation
Article 4 – paragraph 1 – point c a (new)
Article 4 – paragraph 1 – point c a (new)
(c a) a gender impact assessment and an explanation of how the measures and investments contained in the Plan take into account the objectives to contribute to gender equality and equal opportunities for all and the mainstreaming of those objectives, in line with principles 2 and 3 of the European Pillar of Social Rights, with the UN Sustainable Development Goal 5 and, where relevant, with the national gender equality strategy;
Amendment 275 #
2021/0206(COD)
Proposal for a regulation
Article 4 – paragraph 1 – point d
Article 4 – paragraph 1 – point d
(d) where the Plan provides for measures referred to in Article 3(2), the criteria for the identification of eligible final recipients, the indication of the envisaged time limit for the measures in question and their justification on the basis of a quantitative estimate and a qualitative explanation of how the measures in the Plan are expected to reduce energy and transport poverty and the vulnerability of households, energy poverty, micro- enterprises and transport users to an increase of road transport and heating fuel prices;
Amendment 287 #
2021/0206(COD)
Proposal for a regulation
Article 6 – paragraph 2 – introductory part
Article 6 – paragraph 2 – introductory part
2. Member States may include the costs of the following measures and investments in the estimated total costs of the Plans, provided they principally benefit vulnerable households, vulnerable micro- enterprises, vulnerable SMEs or vulnerable transport users and intend to:
Amendment 289 #
2021/0206(COD)
Proposal for a regulation
Article 4 – paragraph 1 – point i
Article 4 – paragraph 1 – point i
(i) the arrangements for the effective monitoring and implementation of the Plan by the Member State concerned, including the involvement and consultation of social partners and civil society, in particular of the proposed milestones and targets, including indicators for the implementation of measures and investments, which, where relevant, shall be those available with the Statistical office of the European Union European Statistical Office and the European Energy Poverty Observatory as identified by Commission Recommendation 2020/156354 on energy poverty; _________________ 54 OJ L 357, 27.10.2020, p. 35.
Amendment 291 #
2021/0206(COD)
(a) support building renovations, prioritising social housing and deprived areas, especially for those occupying worst- performing buildings, including in the form of financial support or fiscal incentives such as deductibility of renovation costs from the rent, independently of the ownership of the buildings concerned;
Amendment 298 #
2021/0206(COD)
Proposal for a regulation
Article 5 – paragraph 1 a (new)
Article 5 – paragraph 1 a (new)
1 a. Respect for fundamental and human rights and compliance with the European Convention on Human Rights, the Charter of Fundamental Rights of the EU, the ILO Conventions and the International Bill of Human Rights shall be ensured throughout the preparation, implementation, monitoring and evaluation of the Fund. The measures and investments financed by the Fund shall respect the principle of non- discrimination on the grounds of gender, racial or ethnic origin, religion or belief, disability, age or sexual orientation throughout their preparation and implementation and ensure, where relevant, the accessibility for persons with disabilities. The measures and investments supported by the Fund shall respect the principle of gender equality and address energy poverty and transport poverty from a gender-sensitive perspective. All beneficiaries of the Fund shall comply with the conditions outlined in this paragraph prior to receiving any form of financial support.
Amendment 305 #
2021/0206(COD)
Proposal for a regulation
Article 5 – paragraph 2 – point e
Article 5 – paragraph 2 – point e
(e) reductions in the number of vulnerable households, especially households in energy poverty, of vulnerable micro-enterprises and of vulnerable transport users, including in rural and remote areas, disaggregated per gender.
Amendment 307 #
2021/0206(COD)
Proposal for a regulation
Article 6 – paragraph 2 – point c a (new)
Article 6 – paragraph 2 – point c a (new)
(c a) provide targeted information, support, capacity building and training necessary to implement the energy efficiency renovation solutions and grant access to zero- and low-emission mobility and transport services;
Amendment 311 #
Amendment 312 #
2021/0206(COD)
Proposal for a regulation
Article 5 – paragraph 3
Article 5 – paragraph 3
3. The Fund shall only support measures and investments respecting the principle of Energy Efficiency First as in Article 3 of the Directive (2022/XX/EU) [the EED], the European Pillar of Social Rights and the principle of ‘do no significant harm’ referred to in Article 17 of Regulation (EU) 2020/852.
Amendment 316 #
2021/0206(COD)
Proposal for a regulation
Article 5 – paragraph 3 a (new)
Article 5 – paragraph 3 a (new)
3 a. The Social Climate Fund shall not support measures and investments excluded under Article 9 of Regulation (EU) 2021/1056.
Amendment 322 #
2021/0206(COD)
Proposal for a regulation
Article 6 – paragraph 2 – point f
Article 6 – paragraph 2 – point f
(f) support public and private entities in developing and providing affordable zero- and low-emission mobility and transport services and the uptake of attractive active mobility options for rural, insular, mountainous, remote and less accessible areas or for less developed regions or territories, including less developed peri-urban areas.
Amendment 338 #
2021/0206(COD)
Proposal for a regulation
Article 6 – paragraph 2 – point c a (new)
Article 6 – paragraph 2 – point c a (new)
(c a) provide targeted information, support, capacity building and training necessary to implement the energy efficiency renovation solutions and grant access to zero- and low-emission mobility and transport services;
Amendment 342 #
2021/0206(COD)
Proposal for a regulation
Article 9 – paragraph 1
Article 9 – paragraph 1
1. The financial envelope for the implementation of the Fund for the period 20253-2027 shall be at least EUR 23 700 000 000 in current prices.
Amendment 348 #
2021/0206(COD)
Proposal for a regulation
Article 9 – paragraph 2
Article 9 – paragraph 2
2. The financial envelope for the implementation of the Fund for the period 2028-2032 shall be at least EUR 48 500 000 000 in current prices, subject to the availability of the amounts under the annual ceilings of the applicable multiannual financial framework referred to in Article 312 TFEU.
Amendment 365 #
2021/0206(COD)
Proposal for a regulation
Article 14 – paragraph 1
Article 14 – paragraph 1
1. Member States shall contribute at least to 540 percent of the total estimated costs of their Plans.
Amendment 376 #
2021/0206(COD)
Proposal for a regulation
Article 15 – paragraph 2 – point a – point i
Article 15 – paragraph 2 – point a – point i
(i) whether the Plan represents a response to the social impact on and challenges faced by vulnerable households, vulnerable micro-enterprises, vulnerables SMEs and vulnerable transport users in the Member State concerned from establishing the emission trading system for buildings and road transport established pursuant to Chapter IVa of Directive 2003/87/EC, especially households in energy poverty, duly taking into account the challenges identified in the assessments of the Commission of the update of the concerned Member State’s integrated national energy and climate plan and of its progress pursuant to Article 9(3), and Articles 13 and 29 of Regulation (EU) 2018/1999, as well as in the Commission recommendations to Member States issued pursuant to Article 34 of Regulation (EU) 2018/1999 in view of the long-term objective of climate neutrality in the Union by 2050. This shall take into account the specific challenges and the financial allocation of the Member State concerned;
Amendment 387 #
2021/0206(COD)
Proposal for a regulation
Article 15 – paragraph 2 – point b – point i
Article 15 – paragraph 2 – point b – point i
(i) whether the Plan is expected to have a lasting impact on the challenges addressed by that Plan and in particular on vulnerable households, vulnerable micro- enterprises, vulnerable SMEs and vulnerable transport users, especially households in energy poverty, in the Member State concerned;
Amendment 401 #
2021/0206(COD)
Proposal for a regulation
Article 18 – paragraph 1
Article 18 – paragraph 1
1. After the Commission has adopted a decision as referred to in Article 16, it shall in due time conclude an agreement with the Member State concerned constituting an individual legal commitment within the meaning of Regulation (EU, Euratom) 2018/1046 covering the period 20253-2027. That agreement may be concluded at the earliest one year before the year of the start of the auctions under Chapter IVa of Directive 2003/87/EC.
Amendment 415 #
2021/0206(COD)
Proposal for a regulation
Article 15 – paragraph 2 – point a – point iii a (new)
Article 15 – paragraph 2 – point a – point iii a (new)
(iii a) whether social partners and relevant stakeholders have participated in the development of the plans;
Amendment 416 #
2021/0206(COD)
Proposal for a regulation
Article 15 – paragraph 2 – point a – point iii b (new)
Article 15 – paragraph 2 – point a – point iii b (new)
(iii b) whether the Plan contains a gender impact analysis and an explanation of how the measures and investments contained in the Plan are expected to address the gender dimension of energy poverty and transport poverty and ensure a gender-balanced impact, while contributing to the mainstreaming of gender equality, in line with the national gender equality strategy, the European Pillar of Social Rights and the UN SDGs; in case of measures providing direct household expenditure support to women, whether those measures account for an amount which represents at least 60% of the total national allocation for direct expenditure support;
Amendment 417 #
2021/0206(COD)
Proposal for a regulation
Article 15 – paragraph 2 – point a – point iii c (new)
Article 15 – paragraph 2 – point a – point iii c (new)
(iii c) whether the measures and investment respect the European Pillar of Social Rights;
Amendment 418 #
2021/0206(COD)
Proposal for a regulation
Article 15 – paragraph 2 – point a – point iii d (new)
Article 15 – paragraph 2 – point a – point iii d (new)
(iii d) whether the Plan sufficiently supports energy efficiency investments that can be especially hard to raise for vulnerable customers, low-income households, people affected by energy poverty and people living in social housing ;relevant measures are such as building renovations and modernisation, heating and cooling systems as in Directive (2022/XX/EU) [the EED].
Amendment 60 #
2021/0205(COD)
Proposal for a regulation
Recital 1 a (new)
Recital 1 a (new)
(1 a) One of the most critical challenges that the transport sector, including air transport, faces is the need to significantly reduce its emissions and become more sustainable. In 2018, the air transport sector accounted for more than 13 % of all Union greenhouse gas emissions from transport and around 3,6 % of total Union greenhouse gas emissions.
Amendment 61 #
2021/0205(COD)
Proposal for a regulation
Recital 1 b (new)
Recital 1 b (new)
(1 b) In line with the Union’s climate commitments under the Paris Agreement, adopted under the United Nations Framework Convention on Climate Change (the ‘Paris Agreement’), the Union has established legal obligations through the Regulation (EU) 2021/11191a to achieve climate neutrality by 2050 at the latest and to achieve a reduction of net greenhouse gas emissions by at least 55 % compared to 1990 by 2030. Accordingly, various policy instruments are needed to contribute to the reduction of greenhouse gas emissions in all economic sectors, including the aviation sector. Currently, aviation relies exclusively on fossil jet fuel to operate, and growing passenger numbers have rapidly increased net emissions from the sector. The total air passenger traffic in Europe has more than doubled since 1990. CO2 emissions from aviation are projected to increase more than 20 % by 2050, compared to 2015. To reverse this trend and support the decarbonisation of the aviation sector, action is needed to ramp up the uptake and supply of sustainable aviation fuels. _________________ 1aRegulation (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’)(OJ L 243, 9.7.2021, p. 1).
Amendment 65 #
2021/0205(COD)
Proposal for a regulation
Recital 2
Recital 2
(2) From 2020, air transport has been one of the hardest hit sector by the COVID-19 crisis. With the perspective of an end to the pandemic in sight, it is expected that air traffic will gradually resume in the coming years and recover to its pre-crisis levels. At the same time, emissions from the sector have been increasing since 1990 and the trend of increasing emissions could return as we overcome the pandemic. Therefore, it is necessary to prepare for the future and make the necessary adjustments ensuring a well-functioning air transport market that contributes to achieving the Union’s climate goals, in particular achieving climate-neutrality by 2050 at the latest, with high levels of connectivity, safety and security.
Amendment 72 #
2021/0205(COD)
Proposal for a regulation
Recital 5
Recital 5
(5) In particular, it is essential to ensure a level playing field across the Union air transport market regarding aviation fuel, which account for a substantial share of aircraft operators’ costs. Variations in fuel prices can affect significantly aircraft operators’ economic performance and, negatively impact competition on the market and disrupt air connectivity for citizens with the burden that this entails for the right of freedom of movement for citizens relying on air transport. Where differences in aviation fuel prices exist between Union airports or between Union and non-Union airports, this can lead aircraft operators to adapt their refuelling strategies for economic reasons. Fuel tankering increases aircraft’s fuel consumption and results in unnecessary greenhouse gas emissions, and it's also a risk of loss of competitiveness of Union airports vis-à-vis third country airports. Fuel tankering by aircraft operators accordingly undermines of the Union’s efforts towards environmental protection. Some aircraft operators are able to use favourable aviation fuel prices at their home base as a competitive advantage towards other airlines operating similar routes. This can have detrimental effects on the competitiveness of the sector and be harmful to air connectivity. This Regulation should set up measures to prevent such practices in order to avoid unnecessary environmental damage as well as to restore and preserve the conditions for fair competition on the air transport market.
Amendment 76 #
2021/0205(COD)
(6) A key objective of the common transport policy is sustainable development. This requires an integrated approach aimed at ensuring both the effective functioning of Union transport systems and protection of the environment. Sustainable development of air transport requires the introduction of measures aimed at reducing the carbongreenhouse gas emissions from aircraft flying from Union airports, including addressing the non- CO2 climate impacts of aviation. Such measures should contribute to meeting the Union’s climate objectives by 2030 and 2050.
Amendment 80 #
2021/0205(COD)
Proposal for a regulation
Recital 7
Recital 7
(7) The Communication on a Sustainable and Smart Mobility Strategy10 adopted by the Commission in December 2020 sets a course of action for the EU transport system to achieve its green and digital transformation and become more resilient. The decarbonisation of the air transport sector is a necessary and challenging process, especially in the short term. Technological advancements, pursued in European and national research and innovation aviation programmes have contributed to important emission reductions in the past decades. However, the global growth of air traffic has outpaced the sector’s emissions reductions. Whereas new technologies are expected to help reducing short-haul aviation’s reliance on fossil energy in the next decades, and new zero-emission aircraft technologies, such as electric- or hydrogen-powered aircraft can play an important role in commercial aviation in the medium and long term, sustainable aviation fuels offer the onlymain solution for significant decarbonisation of all flight ranges, already in the short term. However, this potential is currently largely untapped. _________________ 10Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions: Sustainable and Smart Mobility Strategy – putting European transport on track for the future (COM/2020/789 final), 9.12.2020.
Amendment 82 #
2021/0205(COD)
Proposal for a regulation
Recital 8
Recital 8
(8) SThis Regulation aims at establishing a common definition of sustainable aviation fuels as fuels from renewable sources. Currently, the most common sustainable aviation fuels are liquid, drop-in fuels, fully fungible with conventional aviation fuel and compatible with existing aircraft engines. Several production pathways of sustainable aviation fuels have been certified at global level for use in civil or military aviation. Sustainable aviation fuelsThey are technologically ready to play an important role in reducing emissions from air transport already in the very short term. They are expected to account for a major part of the aviation fuel mix in the medium and long term. Further, with the support of appropriate international fuel standards, sustainable aviation fuels might contribute to lowering the aromatic content of the final fuel used by an operator, thus helping to reduce other non-CO2 emissions. Other alternatives to power aircraft, such as electricity or liquid hydrogen from renewable sources are expected to progressively contribute to the decarbonisation of air transport, beginning with short-haul flights. This Regulation should also take into account these energy carriers, promoting their acceleration and incentivising technological innovation. Sustainable aviation fuels are expected to account for a major part of the aviation fuel mix in the medium term and they should replace the conventional fossil aviation fuels in the long term.
Amendment 96 #
2021/0205(COD)
Proposal for a regulation
Recital 12
Recital 12
(12) Therefore, uniform rules need to be laid down for the aviation internal market to complement Directive (EU) 2018/2001 and to deliver on its overall objectives by addressing the specific needs and requirements arising from the EU aviation internal market and promoting sustainable renewable fuels in aviation. In particular, the present Regulation aims to avoid a fragmentation of the aviation market, prevent possible competitive distortions between economic actors, or unfair practices of cost avoidance as regards the refuelling of aircraft operators. All this said, this Regulation should pay special attention to those air routes connecting islands with the continent. Affordable air transport is a condition for the right of freedom of movement within the Union for the citizens from insular regions.
Amendment 102 #
2021/0205(COD)
Proposal for a regulation
Recital 15
Recital 15
(15) The present Regulation should apply to aircraft engaged in civil aviation, carrying out commercial air transport flights, to business aviation and to pleasure flights. It should not apply to aircraft such as military aircraft and aircraft engaged in operations for humanitarian, search, rescue, disaster relief or medical purposes, as well as customs, police and fire-fighting operations. Indeed, flights operated in such circumstances are of exceptional nature and as such cannot always be planned in the same way as regular flights. Due to the nature of their operations, they may not always be in a position to fulfil obligations under this Regulation, as it may represent unnecessary burden. In order to cater for a level playing field across the EUnion aviation single market, this regulation should cover the largest possible share of commercial air traffic operated from airports located on EUnion territory. At the same time, in order to safeguard air connectivity for the benefits of EUnion citizens, businesses and regions, it is important to avoid imposing undue burden on air transport operations at small airports. However, air transport operations at airports not covered by this Regulation could be encouraged to comply with the obligations of this Regulation on a voluntary basis. A threshold of yearly passenger air traffic and freight traffic should be defined, below which airports would not be covered by this Regulation; however, the scope of the Regulation should cover at least 95 % of total traffic departing from airports in the Union. For the same reasons, a threshold should be defined to exempt aircraft operators accountable for a very low number of departures from airports located on EUnion territory.
Amendment 104 #
2021/0205(COD)
Proposal for a regulation
Recital 15 a (new)
Recital 15 a (new)
(15 a) It is essential that less-connected European regions with few alternative transport modes are not disproportionately affected by the obligations resulting from this Regulation and that the access of these regions to essential goods and services is ensured. Special attention must be paid to price disruptions in air routes that connect islands with the continent. The almost total reliance of insular regions' citizens on air transport to travel to continental regions means that price increases in these routes would suppose an obstacle for Union citizens to exercise their right of free movement within the Union, and would also effect islands' economies.
Amendment 109 #
2021/0205(COD)
Proposal for a regulation
Recital 16
Recital 16
(16) Development and deployment of sustainable aviation fuels with a high potential for sustainability, commercial maturity and a high potential for innovation and growth to meet future needs should be promoted, prioritising those with the highest potential for sustainability. This should support creating innovative and competitive fuels markets and ensure sufficient supply of sustainable aviation fuels for aviation in short and long term to contribute to Union transport decarbonisation ambitions, while strengthening Union’s efforts towards a high level of environmental protection. For this purpose, sustainable aviation fuels produced from feedstock listed in Parts A and B of Annex IX of Directive (EU) 2018/2001, as well as synthetic aviation fuels should be eligible. In particular, sustainable aviation fuels produced from feedstock listed in Part B of Annex IX of Directive (EU) 2018/2001 are essential, as currently the most commercially mature technology to decarbonise air transport already in the short term.
Amendment 110 #
2021/0205(COD)
Proposal for a regulation
Recital 16 a (new)
Recital 16 a (new)
(16 a) The development and production of sustainable aviation fuels has to be exponentially increased in the coming years. The Union and the Member States should invest in the research and production of sustainable aviation fuel projects as they present both an environmental and an industrial opportunity. The production of sustainable air fuels should be concentrated inside the Union, creating industrial, labour and research opportunities in all the Member States.
Amendment 117 #
2021/0205(COD)
Proposal for a regulation
Recital 19
Recital 19
(19) The present Regulation should aim to ensure that aircraft operators can compete on the basis of equal opportunities as regards the access to sustainable aviation fuels. To avoid any distortions on the air services market, all Union airports covered by this Regulation should be supplied with uniform minimum shares of sustainable aviation fuels. Whereas the market is free to supply and use larger quantities of sustainable fuel, this Regulation should ensure that the mandatory minimum shares of sustainable aviation fuels are the same across all the covered airports. ItMoreover, in order to take into account the criticality of air routes connecting islands with the continent, the access to sustainable fuel should be prioritised for island airports in face of significant price disruptions. This Regulation supersedes any requirements established directly or indirectly at national or regional level requiring aircraft operators or aviation fuel suppliers to uptake or supply sustainable aviation fuels with different targets than the ones prescribed under this Regulation. In order to create a clear and predictable legal framework and in doing so encourage the market development and deployment of the most sustainable and innovative with growth potential to meet future needs fuel technologies, this Regulation should set out gradually increasing minimum shares of synthetic aviation fuels over time. Setting out a dedicated sub-obligation on synthetic aviation fuels is necessary in view of the significant decarbonisation potential of such fuels, and in view of their current estimated production costs. When produced from renewable electricity and carbon captured directly from the air, synthetic aviation fuels can achieve as high as 100% emissions savings compared to conventional aviation fuel. They also have notable advantages compared to other types of sustainable aviation fuels with regards to resource efficiency (in particular for water needs) of the production process. However, synthetic aviation fuels’ production costs are currently estimated at 3 to 6 times higher than the market price of conventional aviation fuel. Therefore, this Regulation should establish a dedicated sub-obligation for this technology. Other types of synthetic fuels, such as low carbon synthetic fuels achieving high greenhouse gas reductions, could be considered for inclusion in the scope of this Regulation in the course of future revisions, where such fuels become defined under the Renewable Energy Directive.
Amendment 131 #
2021/0205(COD)
Proposal for a regulation
Recital 26 a (new)
Recital 26 a (new)
(26 a) This Regulation should promote greater transparency on the environmental footprint of aviation. Information should be provided to users of aviation services on life-cycle emissions of flights including on the use of sustainable alternative fuels, so that they can make informed decisions on their transport needs and the related environmental impacts. To this end, a comprehensive Union labelling system for the environmental performance of aviation, providing users of aviation services clear and easily understandable information about the environmental performance of aviation, should be established. The creation of such a labelling system could draw on existing and ongoing work at Union level.
Amendment 138 #
2021/0205(COD)
Proposal for a regulation
Recital 28 a (new)
Recital 28 a (new)
Amendment 153 #
2021/0205(COD)
Proposal for a regulation
Article 1 – paragraph 1
Article 1 – paragraph 1
This Regulation lays down harmonised rules on the uptake and supply of sustainable aviation fuels, including through establishing obligations for aviation fuel suppliers to provide a share of sustainable aviation fuel, a refuelling obligation for aircraft operators, and obligations for Union airports to provide the necessary infrastructure.
Amendment 163 #
2021/0205(COD)
Proposal for a regulation
Article 3 – paragraph 1 – indent 5
Article 3 – paragraph 1 – indent 5
— ‘sustainable aviation fuels’ (‘SAF’) means drop-in aviation fuels that are either synthetic aviation fuels, advanced biofuels as defined in Article 2, second paragraph, point 34 of Directive (EU) 2018/2001, or biofuels produced from the feedstock listed in Part B of Annex IX to that Directive, which comply with the sustainability and greenhouse gas emissions criteria laid down in Article 29(2) to (7) of that Directive and are certified in accordance with Article 30 of this Directive;
Amendment 168 #
2021/0205(COD)
Proposal for a regulation
Article 3 – paragraph 1 – indent 8
Article 3 – paragraph 1 – indent 8
— ‘synthetic aviation fuels’ means liquid or gaseous fuels that are renewable fuels of non- biological origin, as defined in Article 2, second paragraph, point 36 of Directive (EU) 2018/2001, or electricity from renewable sources used in aviation;
Amendment 175 #
2021/0205(COD)
Proposal for a regulation
Article 4 – paragraph 1
Article 4 – paragraph 1
Aviation fuel suppliers shall ensure that all aviation fuel made available to aircraft operators at each Union airport contains a minimum share of sustainable aviation fuel, including a minimum share of synthetic aviation fuel in accordance with the values and dates of application set out in Annex I. To meet these minimum shares, the biofuels produced from the feedstock listed in Part B of Annex IX of Directive (EU) 2018/2001 shall not count more than 1,7 % of the total aviation fuel supplied.
Amendment 177 #
2021/0205(COD)
Proposal for a regulation
Article 4 – paragraph 1 a (new)
Article 4 – paragraph 1 a (new)
Fuel suppliers may demonstrate compliance with the obligation provided for in paragraph 1 by using the mass balance system referred to in Article 30 of Directive (EU) 2018/2001 when fuel suppliers can prove that mass balance schemes avoid duplication of logistics systems and greenhouse gas emissions.
Amendment 183 #
2021/0205(COD)
Proposal for a regulation
Article 4 a (new)
Article 4 a (new)
Article 4 a Measures on short-haul flights By 1 July 2023, the Commission shall present a report to the European Parliament and to the Council evaluating the environmental and climate impacts and the technical and economic viability of establishing specific requirements for short-haul flights to reduce such impacts, including the setting of higher minimum shares of sustainable aviation fuels referred to in Article 4 for these types of flights, taking into account the alternative modes of collective transport available to cover such services in a competitive period of time. This report has to take into consideration that air routes connecting island airports to continental airports are critical for island citizens' connectivity and islands' economies, and this Regulation should not harm any of them.
Amendment 192 #
2021/0205(COD)
Proposal for a regulation
Article 6 – paragraph 1
Article 6 – paragraph 1
Union airports shall take necessary measures to facilitate the access of aircraft operators to aviation fuels containing shares of sustainable aviation fuels in accordance with Annex I and, shall provide the infrastructure and labour force necessary for the delivery, storage and uplifting of such fuels, as well as for hydrogen and electric recharging/refuelling of aircrafts, in accordance with [Article 13 of Regulation on the deployment of alternative fuels infrastructure].
Amendment 198 #
2021/0205(COD)
Proposal for a regulation
Article 6 – paragraph 2
Article 6 – paragraph 2
Where aircraft operators report difficulties to the European Union Aviation Safety Agency (‘the Agency’) in accessing aviation fuels containing sustainable aviation fuels at a given Union airport for lack of adequate airport infrastructure, the Agency mshall without undue delay request the Union airport to provide the information necessary to prove compliance with paragraph 1. The Union airport concerned shall provide the information without undue delay.
Amendment 214 #
2021/0205(COD)
Proposal for a regulation
Article 9 a (new)
Article 9 a (new)
Article 9 a Union labelling system for the environmental performance of aviation 1. In order to incentivise emission reductions and increase the transparency of information, the Commission shall set up a comprehensive Union labelling system for the environmental performance of aviation which shall apply to commercial air transport flights. 2. By 1 January 2024, the Commission shall adopt a delegated act in accordance with Article 13b to supplement this Regulation by setting out the detailed provisions for the functioning of the Union labelling system for the environmental performance of flights as well as the technical standards which constitute its basis.
Amendment 232 #
2021/0205(COD)
Proposal for a regulation
Article 11 – paragraph 7
Article 11 – paragraph 7
(7) Member States shall have the necessary legal and administrative framework in place at national level to ensure the fulfilment of the obligations and the collection of the administrative fines. Member States shall transfer the amount collected through those administrative fines as contribution to the InvestEU Green Transition Investment Facility, as a top-up to the EU guarantee.
Amendment 236 #
2021/0205(COD)
Proposal for a regulation
Article 11 a (new)
Article 11 a (new)
Article 11 a Allocation of penalties to support sustainable aviation fuels 1. The amount collected through the administrative fines referred to in Article 11 shall be allocated to support common projects aimed at the rapid deployment of sustainable aviation fuels, to promote the reduction of greenhouse gas emissions in the aviation sector, including the development, testing and deployment of innovative aircraft technologies that have the potential to achieve significant emission reductions, and to support redeployment, re-skilling and up-skilling of workers, in quality social dialogue with social partners. 2. The revenues generated from penalties referred to in paragraph 1 shall be allocated to the innovation fund referred to in Article 10a(8) of Directive 2003/87/EC. These revenues shall constitute external assigned revenue and shall be implemented in accordance with the rules applicable to the innovation fund.
Amendment 249 #
2021/0205(COD)
Proposal for a regulation
Article 14 – paragraph 1
Article 14 – paragraph 1
By 1 January 20286 and every five years thereafter, the Commission services shall present a report to the European Parliament and the Council, on the application of this Regulation, evolution of the aviation fuels market and itsthe impact of this Regulation on the aviation internal market of the Union, including regarding the possible extension of the scope of this Regulation to other energy sources, and other types of synthetic fuels defined under the Renewable Energy Directivethe impact on air routes connecting islands with the continent, the social impacts as well as the related employment and training needs, the possible revision of the minimum shares in Article 4 and Annex I, and the level of administrative fines. The report shall include information, where available, on development of a potential policy framework for uptake of sustainable aviation fuels at ICAO level. The report shall also inform on technological advancements in the area of research and innovation in the aviation industry which are relevant to sustainable aviation fuels, including with regards to the reduction of non-CO2 emissions. The report may consider if this Regulation should be amended and, options for amendments, where appropriate, in line with a potential policy framework on sustainable aviation fuels uptake at ICAO leveland the development of technologies such as electric- powered or hydrogen-powered aircraft.
Amendment 253 #
2021/0205(COD)
Proposal for a regulation
Article 14 – paragraph 1 a (new)
Article 14 – paragraph 1 a (new)
The Commission shall accompany the reports referred to in this Article, where appropriate, with legislative proposals amending this Regulation in particular in relation to: (a) the minimum shares referred to in Article 4 and Annex I. (b) the aligment of this Regulation with a potential policy framework on sustainable aviation fuels uptake at ICAO level in a manner that is consistent with the aim of preserving the environmental integrity and effectiveness of Union climate action, in particular the Union economy-wide greenhouse gases emissions reduction target for 2030 and the climate-neutrality objective as defined in Regulation (EU)2021/1119. (c) any possible disruptions on air routes connecting islands with the continent, taking into account their citizens' reliance on air transport to move within the Union.
Amendment 262 #
2021/0205(COD)
Proposal for a regulation
Annex I – point a
Annex I – point a
(a) From 1 January 2025, a minimum share of 2 % of SAF; of which a minimum share of 0,03 % of synthetic aviation fuels;
Amendment 267 #
2021/0205(COD)
Proposal for a regulation
Annex I – point b
Annex I – point b
(b) From 1 January 2030, a minimum share of 58 % of SAF, of which a minimum share of 0.72 % of synthetic aviation fuels;
Amendment 271 #
2021/0205(COD)
Proposal for a regulation
Annex I – point c
Annex I – point c
(c) From 1 January 2035, a minimum share of 201 % of SAF, of which a minimum share of 56 % of synthetic aviation fuels;
Amendment 274 #
2021/0205(COD)
Proposal for a regulation
Annex I – point d
Annex I – point d
(d) From 1 January 2040, a minimum share of 3245 % of SAF, of which a minimum share of 820 % of synthetic aviation fuels;
Amendment 276 #
2021/0205(COD)
Proposal for a regulation
Annex I – point e
Annex I – point e
(e) From 1 January 2045, a minimum volume share of 3863 % of SAF, of which a minimum share of 1130 % of synthetic aviation fuels.
Amendment 279 #
2021/0205(COD)
Proposal for a regulation
Annex I – point f
Annex I – point f
(f) From 1 January 2050, a minimum volume share of 63100 % of SAF, of which a minimum share of 2865 % of synthetic aviation fuels
Amendment 149 #
2021/0203(COD)
Proposal for a directive
Recital 10
Recital 10
(10) The higher level of ambition requires a stronger promotion of cost- effective energy efficiency measures in all areas of the energy system and in all relevant sectors where activity affects energy demand, such as the transport, water and agriculture sectors. Improving energy efficiency throughout the full energy chain, including energy generation, transmission, distribution and end-use, will benefit the environment, improve air quality and public health, reduce GHG emissions, improve energy security by decreasing the need for energy imports on especially fossil fuels, cut energy costs for households and companies, help alleviate energy poverty, and lead to increased competitiveness, more jobs and increased economic activity throughout the economy, thus improving citizens' quality of life. That complies with the Union commitments made in the framework of the Energy Union and global climate agenda established by the 2015 Paris Agreement.
Amendment 431 #
2021/0203(COD)
1a. Member States shall collectively by 2027 ensure a reduction of the Union's natural gas consumption equal to at least 40 % of the gas imports in 2019 and a reduction of oil equal to at least 27 % of oil the imports in 2019 with the purpose of strengthening the Union’s energy independence. The Commission shall no later than six months [after this Directive enters into force] adopt a delegated act in accordance with Article 31 concerning the required measures to reach these reduction targets and its governance.
Amendment 501 #
2021/0203(COD)
Proposal for a directive
Article 5 – paragraph 1 – introductory part
Article 5 – paragraph 1 – introductory part
1. Member States shall ensure that the total final energy consumption of all public bodies combined is reduced by at least 1,72% each year, when compared to the year X-2 (with X as the year when this Directive enters into force).
Amendment 541 #
2021/0203(COD)
Proposal for a directive
Article 6 – paragraph 1 – introductory part
Article 6 – paragraph 1 – introductory part
1. Without prejudice to Article 7 of Directive 2010/31/EU of the European Parliament and of the Council92 , each Member State shall ensure that at least 3 % of the total floor area of heated and/or cooled buildings owned by public bodies is renovated each year to at least be transformed into nearly zero-energy buildings in accordance with Article 9 of Directive 2010/31/EU with due consideration of cost-effectiveness and technical feasibility. _________________ 92 Directive 2010/31/EU of the European Parliament and of the Council of 19 May 2010 on the energy performance of buildings (OJ L 153, 18.6.2010, p. 13).
Amendment 559 #
2021/0203(COD)
Proposal for a directive
Article 6 – paragraph 1 – subparagraph 2 a (new)
Article 6 – paragraph 1 – subparagraph 2 a (new)
Member States shall lay down requirements to ensure that, where technically and economically feasible during a renovation, buildings owned or occupied by public bodies of the Member State concerned publicly accessible buildings above 250m2 are equipped with building automation and control systems or other solutions to actively manage energy flows. The building automation and control systems shall have the capabilities in accordance with Article 14, paragraph 4, of Directive 2018/844/EU.
Amendment 1032 #
2021/0203(COD)
Proposal for a directive
Article 31 – paragraph 3
Article 31 – paragraph 3
3. The Commission is empowered to adopt delegated acts in accordance with Article 32 to amend or supplement this Directive by establishing, after having consulted the relevant stakeholders, a common Union scheme for rating the sustainability of data centres located in its territory. The scheme shall establish the definition of data centre sustainability indicators, and, pursuant to paragraph 10 of Article 11 of this Directive, define the minimum thresholds for significant energy consumption, where applicable the share of renewable energy consumption, the share of waste heat utilised in heating systems and the use of freshwater resources and set out the key indicators and the methodology to measure them.
Amendment 1050 #
2021/0203(COD)
Proposal for a directive
Annex I – point 2 – introductory part
Annex I – point 2 – introductory part
2. The following indicative formula represents the objective criteria reflecting the factors listed in points (d) (i) to (iv) of Article 4(2), each used for defining the level of national-specific ambition in % (Target) and having the same weight in the formula (0,250):
Amendment 41 #
2021/0197(COD)
Proposal for a regulation
Recital 2
Recital 2
(2) Tackling climate and environmental-related challenges and reaching the objectives of the Paris Agreement are at the core of the Communication on the “European Green Deal”, adopted by the Commission on 11 December 201923 . The necessity and value of the European Green Deal have only grown in light of the very severe effects of the COVID-19 pandemic on the health and economic well-being of the Union’s citizens. The digital and green transitions therefore should also address the importance of the social dimension in the mobility sector including the impact of energy taxation on affordability, as well as the direct and indirect effect of higher energy prices on transport in different Union regions. __________________ 23 Commission Communication - The European Green Deal, COM(2019) 640 final of 11 December 2019.
Amendment 42 #
2021/0197(COD)
Proposal for a regulation
Recital 2 a (new)
Recital 2 a (new)
(2a) Reaching the ambitious climate targets in 2050 should go hand in hand with the right of all Union citizens to a cleaner air. The existing market of second hand polluting vehicles in Central and Eastern Europe creates the risk of shifting the pollution to less economically developed regions in the Union. In that respect, this Regulation should be included in a broader strategy of progressive decarbonisation of the existing vehicle fleet produced before 2035 in order to protect the environment and health of citizens in all Member States.
Amendment 50 #
2021/0197(COD)
Proposal for a regulation
Recital 6
Recital 6
(6) All sectors of the economy are expected to contribute to achieving those emission reductions, including the road transport sector. as mobility is a major contributor to air pollution and has an important ecological footprint responsible for more than 27% of all greenhouse gas emissions in the Union.
Amendment 68 #
2021/0197(COD)
Proposal for a regulation
Recital 9
Recital 9
(9) The strengthened CO2 emission reduction requirements should incentivise an increasing share of zero-emission vehicles being deployed on the Union market whilst providing benefits to consumers and citizens in terms of air quality and energy savings, as well as ensuring that innovation in the automotive value chain can be maintained. Within the global context, also the EU automotive chain must be a leading actor in the on- going transition towards zero-emission mobility. The strengthened CO2 emission reduction standards are technology neutral in reaching the fleet-wide targets that they set. Different technologies are and remain available to reach the zero-emission fleet wide target. Zero-emission vehicles currently include battery electric vehicles, fuel-cell and other hydrogen powered vehicles, and technological innovations are continuing. Zero and low-emission vehicles, which also include well performing plug-in hybrid electric vehicles, can continue to play a role in the transition pathway. The transition pathway should promote the currently available lowering CO2 emission technologies in the new passenger cars and new light commercial vehicles and prioritise and simplify the legal access of the innovative solutions to the Union market, such as less energy consuming lights as to make this transition being promoted as soon as it possible.
Amendment 70 #
2021/0197(COD)
Proposal for a regulation
Recital 9
Recital 9
(9) The strengthened CO2 emission reduction requirements should incentivise an increasing share of zero-emission vehicles being deployed on the Union market whilst providing benefits to consumers and citizens in terms of air quality and energy savings, as well as ensuring that innovation in the automotive value chain can be maintained. Within the global context, also the EU automotive chain must be a leading actor in the on- going transition towards zero-emission mobility. The strengthened CO2 emission reduction standards are technology neutral in reaching the fleet-wide targets that they set. Different technologies are and remain available to reach the zero-emission fleet wide target such as hydrogen, biofuels and other renewable fuels that could also contribute in the short and medium term to the reduction of CO2 emissions from the transport sector, while ensuring affordability, accessibility, safety and inclusiveness. Zero-emission vehicles currently include battery electric vehicles, fuel-cell and other hydrogen powered vehicles, and technological innovations are continuing. Zero and low-emission vehicles, which also include well performing plug-in hybrid electric vehicles, can continue to play a role in the transition pathway.
Amendment 74 #
2021/0197(COD)
Proposal for a regulation
Recital 9
Recital 9
(9) The strengthened CO2 emission reduction requirements should incentivise an increasing share of zero-emission vehicles being deployed on the Union market whilst providing benefits to consumers and citizens in terms of air quality and energy savings, as well as ensuring that innovation in the automotive value chain can be maintained. Within the global context, also the EU automotive chain must be a leading actor in the on- going transition towards zero-emission mobility. The strengthened CO2 emission reduction standards are technology neutral in reaching the fleet-wide targets that they set. Different technologies are and remain availablevailable and should be used to reach the zero- emission fleet wide target. Zero-emission vehicles currently include battery electric vehicles, fuel-cell and other hydrogen powered vehicles, and technological innovations are continuing. Zero and low- emission vehicles, which also include well performing plug-in hybrid electric vehicles, can continue to play a role in the transition pathway.
Amendment 80 #
2021/0197(COD)
Proposal for a regulation
Recital 9 a (new)
Recital 9 a (new)
Amendment 88 #
2021/0197(COD)
Proposal for a regulation
Recital 10
Recital 10
(10) Against that background, new strengthened CO2 emission reduction targets should be set for both new passenger cars and new light commercial vehicles for the period 203025 onwards. Those targets should be set at a level that will deliver a strong signal to accelerate the uptake of zero-emission vehicles on the Union market andand increase its competitiveness on the Union market in order to make them affordable and accessible for all, as well as to stimulate innovation in zero-emission technologies in a cost- efficient way.
Amendment 96 #
2021/0197(COD)
Proposal for a regulation
Recital 10 a (new)
Recital 10 a (new)
(10a) Improving the consumer access to a convenient charging of electric vehicles would be of critical importance for the rapid BEV uptake. The charging infrastructure should be rolled out where people live, work and do their daily activities, while taking into account rural and remote areas and therefore the reduction targets in this Regulation should be closely interlinked with the homogeneous development of public charging infrastructure under the revision of the Alternative Fuels Infrastructure Directive.
Amendment 101 #
2021/0197(COD)
Proposal for a regulation
Recital 11
Recital 11
(11) The targets in the revised CO2 performance standards should be accompanied by a European strategmechanism for the just transition of the automotive and supply industry to address the challenges posed by the scale- up of the manufacturing of zero-emission vehicles and associated technologies, as well as the need for up- and reskilling, re-skilling and out-skilling of workers in the sector and the economic diversification and reconversion of activities. Where appropriate, fFinancial support should be also considered at the level of the EU and Member States to crowd in private investment, including via the European Social Fund Plus, the Just Transition Fund, the Innovation Fund, the Recovery and Resilience Facility and other instruments of the Multiannual Financial Framework and, the Next Generation EU and the Social Climate Fund, in line with State aid rules. The revised environmental and energy state aid rules will enable Member States to support business to decarbonize their production processes and adopt greener technologies in the context of the New Industrial Strategy.
Amendment 111 #
2021/0197(COD)
Proposal for a regulation
Recital 12
Recital 12
(12) The updated New Industrial Strategy26 foresees the co-creation of green and digital transition pathways in partnership with industry, public authorities, social partners and other stakeholders. In this context, a transition pathway should be developed for the mobility ecosystem to accompany the transition of the automotive value chain through the use of various Union funds in order to ensure that the transition is tailored to the needs of workers, while also supporting regions and communities that are most affected with a view to closing the gap between developed and less developed economies in the Union. The pathway should take particular heed of SMEs in the automotive supply chain, of the consultation of social partners including by Member States, and also build on the European Skills Agenda with initiatives like the Pact for Skills to mobilise the private sector and other stakeholders to up-skill and re-skill Europe’s workforce in view of the green and digital transitions. The appropriate actions and incentives at European and national level to boost the affordability of zero emission vehicles should also be addressed in the pathway. The progress made on this comprehensive transition pathway for the mobility ecosystem should be monitored every two years as part of a progress report to be submitted by the Commission, looking inter alia at the progress in the deployment of zero- emission vehicles, their price developments, deployment of alternative fuels development and infrastructure roll- out as required under the Alternative Fuels Infrastructure Regulation, while exploiting synergies between TEN-E and TEN-T, the potential of innovative technologies to reach climate neutral mobility, international competitiveness, investments in the automotive value chain, up-skilling, re-skilling and re- our-skilling of workers and reconversion of activities. The progress report will also build on the two-year progress reports that Member States submit under the Alternative Fuels Infrastructure Regulation. The Commission should consult social partners in the preparation of the progress report, including the results in the social dialogue. Innovations in the automotive supply chain are continuing. Innovative technologies such as the production of electro-fuels with air capture, if further developed, could offer prospects for affordable climate neutral mobility. The Commission should therefore keep track of progress in the state of innovation in the sector as part of its progress report. __________________ 26 Commission Communication - Updating the 2020 New Industrial Strategy: Building a stronger Single Market for Europe’s recovery, COM(2021) 350 final of 5 May 2021
Amendment 126 #
2021/0197(COD)
Proposal for a regulation
Recital 13
Recital 13
(13) Those EU fleet-wide targets are to be complemented by the necessary roll-out of recharging and refuelling infrastructure as set out in Directive 2014/94/EU of the European Parliament and of the Council27 and incentives through RED II and ETD, as well as through ambitious targets for the deployment of private charging points in buildings as set out in Directive 2010/31/EU. __________________ 27 Directive 2014/94/EU of the European Parliament and of the Council of 22 October 2014 on the deployment of alternative fuels infrastructure (OJ L 307 28.10.2014, p. 1).
Amendment 138 #
2021/0197(COD)
Proposal for a regulation
Recital 14 a (new)
Recital 14 a (new)
(14a) An intermediate target as of 2027 should be added in order to accelerate the transition towards zero-emission cars and vans and to support the uptake of electric vehicles in the Union.
Amendment 162 #
2021/0197(COD)
Proposal for a regulation
Recital 23
Recital 23
(23) The progress made under Regulation (EU) 2019/631 towards achieving the reduction objectives set for 2030 and beyond should be reviewed in 2026. For this review, all aspects considered in the two yearly reporting should be considered.
Amendment 169 #
2021/0197(COD)
Proposal for a regulation
Recital 24
Recital 24
(24) The possibility to assign the revenue fromamounts of the excess emissions premiums to a specific fund or relevant programm should be considered as revenue has been evaluated as required pursuant to Article 15(5) of Regulation (EU) 2019/631, with the conclusion that this would significantly increase the administrative burden, while not directly benefsigned to the Social Climate Fund, and where appropriate to a dedicated just transition mechanism for the automotive and supply industry, with the automotive sector in its transition. Revenue from the excess emission premiums is therefore to continue to be considered as revenue for the general budget of the Union in accordance with Article 8(4) of Regulation (EU) 2019/631objective to ensure a just transition towards a climate-neutral economy, in particular to mitigate any negative employment impact of the transition in the automotive sector, while making sure no one is left behind.
Amendment 173 #
2021/0197(COD)
Proposal for a regulation
Recital 25 a (new)
Recital 25 a (new)
(25a) Road transport accounts for a significant share of final energy consumption in the Union. The Directive 2012/27/EU [Recast Energy Efficiency Directive] enshrines the Energy Efficiency First Principle as an overarching principle that should be taken into account across all sectors, going beyond the energy system, at all levels. The energy efficiency first principle should therefore be considered in policy, planning and investment decisions related to the deployment of recharging and refuelling infrastructure of alternative fuels, including as regards the well-to-wheel energy efficiency of different zero emission technologies.
Amendment 193 #
2021/0197(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 1 – point a – point i
Article 1 – paragraph 1 – point 1 – point a – point i
Regulation (EU) 2019/631
Article 1 – paragraph 5 – point a
Article 1 – paragraph 5 – point a
(i) in point (a), the figure “37,5 %” is replaced by ‘5560 %’,
Amendment 25 #
2020/2269(INI)
Motion for a resolution
Recital G a (new)
Recital G a (new)
Ga. whereas Article 10 of Regulation 1/2005 provides that transport undertakings which have a record of serious infringements of Community legislation and/or national legislation on the protection of animals in the three years preceding the date of the application should not be authorised to transport live animals;
Amendment 28 #
2020/2269(INI)
Motion for a resolution
Recital H a (new)
Recital H a (new)
Ha. whereas Member States are not enforcing Regulation 1/2005 stringently and strictly enough within the EU and not enforcing it at all outside the EU;
Amendment 29 #
2020/2269(INI)
Motion for a resolution
Recital H b (new)
Recital H b (new)
Hb. whereas it is particularly problematic to transport unweaned animals;
Amendment 30 #
2020/2269(INI)
Motion for a resolution
Recital H c (new)
Recital H c (new)
Hc. whereas there are often shortcomings in providing the animals with sufficient food and water and in observing the 24-hour rest period when there is a stop at a verified control post;
Amendment 31 #
2020/2269(INI)
Motion for a resolution
Recital H d (new)
Recital H d (new)
Hd. whereas it frequently occurs that insufficient water is provided during transportation;
Amendment 32 #
2020/2269(INI)
Motion for a resolution
Recital H e (new)
Recital H e (new)
He. whereas journey logs are often incomplete and provide an estimated journey time which is unrealistically short;
Amendment 33 #
2020/2269(INI)
Motion for a resolution
Recital H f (new)
Recital H f (new)
Hf. whereas transport vehicles are often overcrowded;
Amendment 34 #
2020/2269(INI)
Motion for a resolution
Recital H g (new)
Recital H g (new)
Hg. whereas the internal height of transport vehicles often fails to meet minimum standards;
Amendment 35 #
2020/2269(INI)
Motion for a resolution
Recital H h (new)
Recital H h (new)
Hh. whereas high temperatures and inadequate ventilation inside the vehicle are a major problem;
Amendment 36 #
2020/2269(INI)
Motion for a resolution
Recital H i (new)
Recital H i (new)
Hi. whereas there is also a phenomenon of ‘assembly centre hopping’, with animals being shifted from one assembly centre to the next in order to disguise the duration of transportation;
Amendment 37 #
2020/2269(INI)
Motion for a resolution
Recital H j (new)
Recital H j (new)
Hj. whereas transport vehicles often have insufficient litter;
Amendment 38 #
2020/2269(INI)
Motion for a resolution
Recital H k (new)
Recital H k (new)
Hk. whereas the partitions in transport vehicles are often inadequate;
Amendment 49 #
2020/2269(INI)
Motion for a resolution
Recital I a (new)
Recital I a (new)
Ia. whereas the transport of semen, embryos, meat and other animal products is technically easier and ethically more rational than the transport of live animals for the purpose of being slaughtered and breeding;
Amendment 51 #
2020/2269(INI)
Motion for a resolution
Recital I b (new)
Recital I b (new)
Ib. whereas animals should be fattened and slaughtered as close as possible to the places where they are bred;
Amendment 89 #
2020/2269(INI)
Motion for a resolution
Recital K a (new)
Recital K a (new)
Ka. whereas fitness for transportation is a major factor in ensuring animal welfare during transport, as welfare risks during transport are greater for animals which are injured, pregnant, sick or unweaned;
Amendment 110 #
2020/2269(INI)
Motion for a resolution
Recital K e (new)
Recital K e (new)
Ke. whereas EU citizens are increasingly concerned about compliance with animal welfare standards, especially in live animal transports;
Amendment 124 #
2020/2269(INI)
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1a. Notes that it is particularly difficult to enforce Regulation 1/2005 where a transport passes through a number of Member States and various Member States have approved the journey log and have issued the transporter with the authorisation and the registration certificate for the vehicle and the certificate of competence for the driver; where Member States identify violations of the provisions of Regulation 1/2005, they must notify such violations in accordance with Article 26 to all other Member States;
Amendment 266 #
2020/2269(INI)
Motion for a resolution
Paragraph 16
Paragraph 16
16. Stresses that according to Regulation (EC) No 1/2005, the farmer, the driver and transport companies share equal responsibility for assessing whether animals are fit for transport; notes that the shared responsibility risks giving each part involved responsibility of breaches on animal welfare that they have no control over or possibility to detect; notes that the most common breaches in this respect concern the transport of pregnant animals, animals more than 90 % of the way through gestation, which sometimes give birth on board, downers (with physiological weakness and/or wounds or a pathological condition), and animals with wounds or prolapses;
Amendment 308 #
2020/2269(INI)
Motion for a resolution
Paragraph 20 a (new)
Paragraph 20 a (new)
20a. Points to the fact that vessels in particular are often very old, they are poorly overhauled and maintained, they were not normally designed or built for transporting livestock and have not been appropriately converted;
Amendment 346 #
2020/2269(INI)
Motion for a resolution
Paragraph 28 b (new)
Paragraph 28 b (new)
28b. Recalls also, in this context, the directive to strengthen the protection of whistle-blowers, in particular in the context of veterinary checks;
Amendment 346 #
2020/2269(INI)
Motion for a resolution
Paragraph 28 b (new)
Paragraph 28 b (new)
28b. Recalls also, in this context, the directive to strengthen the protection of whistle-blowers, in particular in the context of veterinary checks;
Amendment 375 #
2020/2269(INI)
Motion for a resolution
Paragraph 36 a (new)
Paragraph 36 a (new)
36a. Recalls that Member State authorities frequently delegate the responsibility for carrying out the risk analyses for transport inspections to local authorities; warns, in this context, that Member States should put in place control systems that verify the existence, quality and implementation of local risk analyses;
Amendment 375 #
2020/2269(INI)
Motion for a resolution
Paragraph 36 a (new)
Paragraph 36 a (new)
36a. Recalls that Member State authorities frequently delegate the responsibility for carrying out the risk analyses for transport inspections to local authorities; warns, in this context, that Member States should put in place control systems that verify the existence, quality and implementation of local risk analyses;
Amendment 406 #
2020/2269(INI)
Motion for a resolution
Paragraph 40
Paragraph 40
40. Recalls that, according to Article 3 of Regulation (EC) No 1/2005, all necessary arrangements shall be made in advance to minimise the length of the journey and meet the animals’ needs during the journey; according to Annex I, chapter V, point 1.2, it should not exceed 8 hours;
Amendment 406 #
2020/2269(INI)
Motion for a resolution
Paragraph 40
Paragraph 40
40. Recalls that, according to Article 3 of Regulation (EC) No 1/2005, all necessary arrangements shall be made in advance to minimise the length of the journey and meet the animals’ needs during the journey; according to Annex I, chapter V, point 1.2, it should not exceed 8 hours;
Amendment 471 #
2020/2269(INI)
Motion for a resolution
Paragraph 47 a (new)
Paragraph 47 a (new)
47a. Recalls that Member States must find solutions in keeping with animal welfare for animals at the end of their lives and production cycles;
Amendment 471 #
2020/2269(INI)
Motion for a resolution
Paragraph 47 a (new)
Paragraph 47 a (new)
47a. Recalls that Member States must find solutions in keeping with animal welfare for animals at the end of their lives and production cycles;
Amendment 547 #
2020/2269(INI)
Motion for a resolution
Paragraph 53 a (new)
Paragraph 53 a (new)
53a. Recalls the fact that those vessels generally have not been built for livestock transport, are very old and often present a risk for the live of humans and animals alike;
Amendment 547 #
2020/2269(INI)
Motion for a resolution
Paragraph 53 a (new)
Paragraph 53 a (new)
53a. Recalls the fact that those vessels generally have not been built for livestock transport, are very old and often present a risk for the live of humans and animals alike;
Amendment 584 #
2020/2269(INI)
Motion for a resolution
Paragraph 56 a (new)
Paragraph 56 a (new)
56a. Points out that transport planning documents often specify only place names and fail to provide precise addresses of control, supply and assembly points, which makes controls significantly more difficult;
Amendment 584 #
2020/2269(INI)
Motion for a resolution
Paragraph 56 a (new)
Paragraph 56 a (new)
56a. Points out that transport planning documents often specify only place names and fail to provide precise addresses of control, supply and assembly points, which makes controls significantly more difficult;
Amendment 585 #
2020/2269(INI)
Motion for a resolution
Paragraph 56 b (new)
Paragraph 56 b (new)
56b. Recalls also, in this regard, that only a list of animal housing on the routes in third countries from 2009 exists, frequently without precise address details, which makes the necessary inspections under EU law significantly more difficult;
Amendment 585 #
2020/2269(INI)
Motion for a resolution
Paragraph 56 b (new)
Paragraph 56 b (new)
56b. Recalls also, in this regard, that only a list of animal housing on the routes in third countries from 2009 exists, frequently without precise address details, which makes the necessary inspections under EU law significantly more difficult;
Amendment 620 #
2020/2269(INI)
Motion for a resolution
Paragraph 63 a (new)
Paragraph 63 a (new)
63a. Points out that the transportation of germinal products and carcasses can also reduce the environmental impact in terms of CO2 emissions, fuel consumption, etc. because it requires less space;
Amendment 620 #
2020/2269(INI)
Motion for a resolution
Paragraph 63 a (new)
Paragraph 63 a (new)
63a. Points out that the transportation of germinal products and carcasses can also reduce the environmental impact in terms of CO2 emissions, fuel consumption, etc. because it requires less space;
Amendment 21 #
2020/2263(INI)
Motion for a resolution
Recital H a (new)
Recital H a (new)
H a. whereas the general objective of digitalisation of taxation is key to ensure transparency, accountability and automated reporting, essential for a definitive, simplified and future-proof VAT regime; whereas the COVID-19 pandemic has catalysed the development of digitalisation for all transactions; whereas SMEs are at the centre of such digitalisation process and should be supported in this respect in acquiring the latest technology and know-how;
Amendment 43 #
2020/2263(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Observes that the VAT gap fluctuates in line with the business cycle, and that low tax compliance is correlsometimes associated with high standard VAT rates and multiple VAT rates as well asbut also with lower legal and judicial efficiency, weaker legal institutions, higher perceived levels of corruption and the overall share of the shadow economy;
Amendment 68 #
2020/2263(INI)
Motion for a resolution
Paragraph 9
Paragraph 9
9. Stresses that a well-designed VAT system is neutral and should not affect trade, but that in practice this principle is difficult to verify at global level given the application of VAT exemptions, the ineffectiveness of refund systems, the wide variety of rates – incurring higher compliance costs – and the fact that VAT has superseded income taxes with a view to encouraging trade; stresses that an increasing number of SMEs are willing to trade across the EU, especially through online transactions, and that the EU VAT system should aim at facilitating such cross-border growth;
Amendment 79 #
2020/2263(INI)
Motion for a resolution
Paragraph 10
Paragraph 10
10. Observes that the application of reduced rates does not systematically give rise to permanent price reductions for the consumer; that the effectiveness of a reduced rate depends on a number of factors, such as the extent to which businesses pass it on to consumers, its duration over time, the size of the reduction and the complexity of the rate system; that the passing-on of reductions in their entirety is therefore a random process and should not be the basis for policy-making; that it is impossible to targethat requires extensive analysis and impact assessment to make sure that reductions only apply where they can benefit low-income households;
Amendment 89 #
2020/2263(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. Recalls that for it to have a leverage effect, green taxation must be inclusive, fair and strive for social equity and not undermine businesses’ international competitiveness; observes that the effectiveness of reduced rates in promoting this type of goods and services or, in a broader sense, merit goods (e.g. culture, health, biodiversity) is chiefly a function of the extent to which they are used to promote such goods;
Amendment 108 #
2020/2263(INI)
Motion for a resolution
Paragraph 14
Paragraph 14
14. Stresses that a uniform VAT system, combined with a direct tax incentive tool such as the income-based tax credit scheme for low-income households, together with a raft of social reforms, would be a winning strategyare all options worth exploring; recalls that New Zealand has a flat-rate VAT system and applies tax credit for low-income households; points out that flat-rate subsidies and information campaigns are an option for the promotion of merit goods;
Amendment 119 #
2020/2263(INI)
Motion for a resolution
Paragraph 16
Paragraph 16
16. Endorses the findings of the DIW Econ study which stresses that on average the standard rate was applied to 71% of the total tax base in the Member States in 2019; points out that the costs of diversified VAT systems impose costs on businesses, particularly SMEs via increased compliance costs, create distortionsthe distortions they might cause in the internal market and trade, and incur costs their impact on government through lost revenuerevenue need to be carefully assessed in order to achieve a cohesive, fair and efficient VAT system in the EU; adds that reduced rates are an insufficient means of achieving revenue- distribution or environmental objectives;
Amendment 120 #
2020/2263(INI)
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
16 a. Calls for the assessment and adjustment of distorting and environmentally harmful reduced rates;
Amendment 123 #
2020/2263(INI)
Motion for a resolution
Paragraph 17
Paragraph 17
17. Notes the difficulties in reducing the VAT gap between Member States owing to the need to maintain a number of VAT exemptions for certain goods and services and the willingness of Member States to maintain reduced rates of at least 5%a combination of factors; acknowledges that Member States need to conserve the flexibility to set their own VAT rates given the importance of this tax as a budgetary instrument;
Amendment 131 #
2020/2263(INI)
Motion for a resolution
Paragraph 18
Paragraph 18
18. Calls for a simplified VAT system with limits on exemptions and non- standard rates to be introduced with a view to promoting competitivenessefficiency and fairness in the internal market;
Amendment 140 #
2020/2263(INI)
Motion for a resolution
Paragraph 19
Paragraph 19
19. Stresses that the VAT gap is chiefly attributable to legislative loopholes, lack of resources and digital efficiency in tax administrations, the ineffectiveness of enforcement and control measures, particularly those against tax evasion and avoidance and aggressive tax planning;
Amendment 146 #
2020/2263(INI)
Motion for a resolution
Paragraph 20
Paragraph 20
20. Recalls that the effectiveness of reduced rates as a policy tool must always be assessed in the specific context of other existing policy tools; adds that reduced rates are often complementary to existing social and environmental policy tools; and that direct tax incentives are instruments that might better target low-income households and are generally less costly, provided that other conditions are fulfilled;
Amendment 13 #
2020/2259(INI)
Motion for a resolution
Citation 29 c (new)
Citation 29 c (new)
— having regard to the ongoing work of the United Nations Committee of Experts on International Cooperation in Tax Matters,
Amendment 15 #
2020/2259(INI)
Motion for a resolution
Citation 29 e (new)
Citation 29 e (new)
— having regard to the ongoing work of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS),
Amendment 17 #
2020/2259(INI)
Motion for a resolution
Recital A
Recital A
A. whereas the fiscal system must be reformed by shifting the tax mix, making the tax system fairer and adjusting our redistributive mechanisms if the state is to continue establishing the preconditions for inclusive and sustainable well-being;
Amendment 23 #
2020/2259(INI)
Motion for a resolution
Recital A c (new)
Recital A c (new)
A c. whereas the Covid-19 pandemic had an extremely negative overall impact on the economic performance of the European Union, including dramatic and asymmetric social consequences;
Amendment 27 #
2020/2259(INI)
Motion for a resolution
Recital A b (new)
Recital A b (new)
A b. whereas the European Union and its Member States are committed to deliver on the Paris Agreement targets of keeping the increase in global average temperature to well below 2 °C above pre- industrial levels and to pursue efforts to limit the increase to 1.5 °C;
Amendment 33 #
2020/2259(INI)
Motion for a resolution
Recital B a (new)
Recital B a (new)
B a. whereas these challenges require a fiscal framework that ensures sufficient room for public and private investments;
Amendment 104 #
2020/2259(INI)
Motion for a resolution
Paragraph 3
Paragraph 3
3. Underlines that taxation and tax collection have shifted the tax incidence from wealth to income, from capital to labour income and consumption, from MNEs to SMEs, and from the financial sector to the real economy, thus becoming more regressive; observes with concern this shift in the tax burden from more mobile to less mobile taxpayers, resulting in a lower average tax burden for the very income-rich11 ; _________________ 11European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 109 #
2020/2259(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Points out that technological progress and economic integration are making the taxpayers and tax bases of all types of tax increasingly mobile12 ; notes that this could reinforce the tendency to rely on immobile tax bases; highlights that under these circumstances, particularly when considering the freedom of capital and freedom of movement within the European Union, it is paramount to establish harmonised rules that provide more tax certainty and contribute to a level playing field; _________________ 12European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 121 #
2020/2259(INI)
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Regrets that the current tax system still favours a linear supply chain by failing to provide sufficient incentives to better resource and waste management, recycling, re-usage and refurbishment; underlines that taxation plays a key role in ensuring our transition towards a circular economy and more sustainability; welcomes, in that regard, taxes on non- recycled plastic packaging waste and encourages similar alternatives;
Amendment 123 #
2020/2259(INI)
Motion for a resolution
Paragraph 5 b (new)
Paragraph 5 b (new)
5 b. Observes that the European Union managed to reach its emission reductions target for 2020; notes that reaching the targets under discussion for 2030 and 2050 requires more ambition, including in the field of taxation; stresses the importance of tax policy in reducing greenhouse gas emissions, particularly in the phasing-out of fossil fuels;
Amendment 127 #
2020/2259(INI)
Motion for a resolution
Paragraph 5 c (new)
Paragraph 5 c (new)
5 c. Clarifies that the introduction of environmental taxes must lead to a more socially just tax system; stresses that any regressive effects of the new taxes requires adequate compensation measures, including at the European level;
Amendment 150 #
2020/2259(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Notes with concern that the impact of the COVID-19 pandemic is highly regressive, with the poorest households being the most severely hit14 ; reminds that an inclusive and sustainable economic recovery is a priority; regrets that large companies that realise excess profits, such as e-commerce businesses and wealthy individuals who realise significant capital gains through speculation, are often undertaxed; notes the growing discussion regarding how taxation can mitigate the negative impacts of the extreme accumulation of wealth and profits; _________________ 14OECD, ‘Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience’, 19 May 2020,https://www.oecd.org/ctp/tax- policy/tax-and-fiscal-policy-in-response- to-the-coronavirus-crisis-strengthening- confidence-and-resilience.htm
Amendment 159 #
2020/2259(INI)
Motion for a resolution
Paragraph 8 b (new)
Paragraph 8 b (new)
8 b. Reminds that digitalisation remains a main challenge for tax systems; notes that the outcome of the OECD international tax negotiations may provide a proper solution; welcomes the Commission’s commitment to put forward a proposal for a digital levy in case the OECD negotiations fail to provide an adequate outcome in the near future;
Amendment 161 #
2020/2259(INI)
Motion for a resolution
Paragraph 8 d (new)
Paragraph 8 d (new)
8 d. Encourages the European Commission to study the tax revenue loss of not having a common withholding tax on dividends, interest and royalties in the European Union; expects the Commission to assess the results and, if adequate, put forward a legislative proposal;
Amendment 183 #
2020/2259(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. Warns that national budgets cannot rely on environmental taxes alone, as some of these revenues will fall as environmental harm decreases over time; calls on Member States to develop holistic tax reforms that safeguard long-term fiscal sustainability, shifting taxation from labour to not only pollution but also capital and wealth16 ; highlights that such options would dramatically benefit from a coordinated approach that prevents capital flight and the erosion of each country's tax base; _________________ 16European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en
Amendment 211 #
2020/2259(INI)
Motion for a resolution
Paragraph 13 b (new)
Paragraph 13 b (new)
13 b. Stresses that tackling tax fraud and tax crimes is paramount to ensure a fair tax system; takes note of previous reports by the European Parliament which called for an ambitious review of the Anti-Money Laundering and Counter Terrorist Financing framework;
Amendment 240 #
2020/2259(INI)
Motion for a resolution
Paragraph 16 b (new)
Paragraph 16 b (new)
16 b. Encourages the Commission to put forward an ambitious carbon border adjustment mechanism (CBAM); highlights that this tool is paramount to prevent carbon leakage and promote sustainable jobs and sustainable industrial production; reminds that the CBAM must be WTO-compatible even if it means not being designed as a taxation measure;
Amendment 247 #
2020/2259(INI)
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17 a. Encourages the Commission to put forward all the legislative initiatives for taxation, including all mentioned new own-resources, as established in the Interinstitutional Agreement on budgetary cooperation of 16 December 2020;
Amendment 32 #
2020/2258(INI)
Motion for a resolution
Recital D a (new)
Recital D a (new)
Amendment 39 #
2020/2258(INI)
Motion for a resolution
Recital E
Recital E
E. whereas the CoC Group was efficient in deterring preferential tax regimes; whereas it has nonetheless failed to prevent aggressive tax competition between Member States; whereas the CoC Group has further failed to eradicate unfairly advantageous tax arrangements offered by some Member States to large companies and the consequential unfair competitive advantage created, such as harmful advance pricing arrangement (‘tax rulings’); whereas the CoC Group remains of purely intergovernmental nature;
Amendment 40 #
2020/2258(INI)
Motion for a resolution
Recital E
Recital E
E. whereas the CoC Group was efficient in deterring specific categories of preferential tax regimes; whereas it has nonetheless failed to prevent aggressive tax competition between Member States; whereas its latest peer review assessments mostly dealt with Intellectual Property (IP) regimes; whereas the CoC Group remains of purely intergovernmental nature;
Amendment 57 #
2020/2258(INI)
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Notes that several tax scandals have boosted the EU policy agenda on HTP, and notably the Luxleaks, the Panama Papers, the Paradise Papers and more recently, the OpenLux revelations;
Amendment 75 #
2020/2258(INI)
Motion for a resolution
Paragraph 3
Paragraph 3
3. Welcomes the internal and external dimension of the work conducted by the CoC Group on HTP; notes that the external dimension of HTP is mainly dealt with by the CoC Group with the application of the ‘Fair Taxation’ criterion; considers that the EU list needs to be reformed at EU level; recommends that its process be formalised, notably via a legally binding instrument; deplores the lack of coherence between the criteria on HTP applied to Member States and the tougher criteria, in particular on economic substance, applied to third-country jurisdictions in the listing process;
Amendment 84 #
2020/2258(INI)
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Welcomes the Commission's "Communication on Business Taxation for the 21st century" of 18th May 2021; urges the Commission to adjust its timeline of BEFIT legislative proposals similar to their commitment of reaching a global and consensus-based solution by mid-2021;
Amendment 98 #
2020/2258(INI)
Motion for a resolution
Paragraph 6
Paragraph 6
6. Welcomes the fact that the proposal put forward by the US Administration for ‘The Made in America Tax Plan’ could facilitate a deal on Pillar II by mid-2021 and gathering more than 130 countries; highlights the US tax plan includes a minimum effective tax rate of 21% for Global intangible low-taxed income(GILTI) and a minimum effective tax rate of 15% for booked income, including US domestic income;
Amendment 100 #
2020/2258(INI)
Motion for a resolution
Paragraph 6
Paragraph 6
6. Welcomes the fact that the proposal put forward by the US Administration for ‘The Made in America Tax Plan’ could facilitate a deal on Pillar II by mid-2021; encourages Member States to reach a common European approach towards the implementation of the final agreement at the OECD level; regrets the negative reaction of some key European decision- makers;
Amendment 102 #
2020/2258(INI)
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6 a. Welcomes the Commission’s Communication on Business Taxation for the 21st century; notes the importance of developing a single corporate taxation framework for the EU that does not enable base erosion and profit shifting; highlights that reducing the friction of cross-border economic activity and ensuring a level playing field improves the conditions for businesses, in particular SMEs, to thrive in the single market; notes that failing to fix the dramatic loopholes in corporate taxation can lead to a scenario where national defensive measures proliferate, thus negatively impacting economic activity within the internal market;
Amendment 104 #
2020/2258(INI)
Motion for a resolution
Paragraph 6 b (new)
Paragraph 6 b (new)
6 b. Points out that all Member States and the European Union must review their standards according to the OECD agreement and the Commission’s previously mentioned communication; Stresses that, even if both initiatives are not fruitful, said standards should be updated, notably to include a minimum effective level of corporate taxation;
Amendment 105 #
2020/2258(INI)
Motion for a resolution
Paragraph 6 c (new)
Paragraph 6 c (new)
6 c. Highlights that taxes on capital gains and wealth will keep being subject to a downwards pressure as long as concerns of base erosion remain; encourages Member States to engage in further cooperation in the field of taxation in order to tackle these and other challenges;
Amendment 119 #
2020/2258(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Calls for the adoption of a definition of ‘minimum level of economic substance’, preferably based on a formulaic approach, and which would evolve progressively as reported income increases, which could be used to assess whether a tax regime is potentially harmful; highlights the economic substance requirement already included in the EU list’s ‘Fair Taxation’ criterion; recalls the current minimum requirement on economic substance as existing in the EU list allows notorious tax havens to be delisted after de minimis reforms;
Amendment 122 #
2020/2258(INI)
Motion for a resolution
Paragraph 9
Paragraph 9
9. Calls on the Commission to produce guidelines on how to design tax incentives with fewer risks of distorting the Single Market, notably by looking at the type(profit based or costs based), the temporal nature (temporary or permanent),the geographical limitation (economic zones) and the intensity (full or partial exemptions) of such incentives;
Amendment 126 #
2020/2258(INI)
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9 a. Recalls that the procedure laid down in Article 116 of the Treaty on the Functioning of the European Union (TFEU), under which Parliament and the Council act in accordance with the ordinary legislative procedure, should be applied when harmful tax practices lead to market distortion within the Union;
Amendment 128 #
2020/2258(INI)
Motion for a resolution
Paragraph 10
Paragraph 10
10. Notes that the Commission recognises that a future minimum global taxation standard would have to be integrated into the EU actions on fair tax competition, and that if no consensus is found at global level on such a standard, it should nonetheless be included in the CoC29 ; calls on the Commission to already assess the legislative proposals that will be necessary to implement Pillar II at Union level, including a revision of ATAD and of the Interest and Royalties Directive, and the reform of the CoC and of the criteria in the EU listing of non-cooperative jurisdictions; considers that the definition of a minimum effective level of tax would not prevent Member States to propose legitimate tax incentives at a lower rate, as long as the income qualifying for such regimes relies on minimum economic substance requirements; understands that, overall, the national average effective rate of a large undertaking should not fall below the minimum rate, following the logic of the current Pillar II proposal; _________________ 29 COM(2020)0313.
Amendment 138 #
2020/2258(INI)
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10 a. Notes that many of the cases in the recent so-called OpenLux scandal was to a high extent made possible by the lack of a national withholding tax on outbound interest and royalties; regrets that the Interest and Royalties Directive has been blocked in Council since 2012; calls on the Council and Presidency to reopen negotiations in this regard;
Amendment 157 #
2020/2258(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. 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 HTP; notes that the US administration is proposing to repeal its Foreign-Derived Intangible Income (FDII);
Amendment 158 #
2020/2258(INI)
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12 a. Highlights the growing increasingly important role played by the European Semester in monitoring and making recommendations on tax policies in the EU; believes the European Semester should be used as a tool to curb aggressive tax planning within the EU by making recommendations on adopting robust rules to prevent tax avoidance, repealing rules that can be misused and lead to aggressive tax planning, and by exposing national tax practices that can be deemed as harmful;
Amendment 170 #
2020/2258(INI)
Motion for a resolution
Paragraph 14
Paragraph 14
14. Highlights the non-binding nature of the CoC; deplores the fact that Member States could maintain a harmful regime without facing any repercussions; leading to unsatisfactory results ; deplores the fact that some Member States have not repealed tax regimes labelled ‘harmful’ before a long period of time and have not exchanged the relevant information regarding their potentially harmful regimes, such as tax rulings, prior to scandals revelations; is of the opinion that the Union should develop tools to enforce its policy against HTP;
Amendment 194 #
2020/2258(INI)
Motion for a resolution
Paragraph 16
Paragraph 16
16. Considers the reform of the criteria of the CoC to be a matter of urgency and that it should assess, all regimes proposing a tax rate below the future internationally agreed minimum effective tax rate in the framework of Pillar II of the Inclusive Framework as being potentially harmful, unless the revenues qualifying for a deduction or a reduced tax rate comply with robust and progressive economic substance requirements; advises a minimum effective rate of 21 %, following the recommendations of the US Administration in the Made in America Tax Plan;
Amendment 205 #
2020/2258(INI)
Motion for a resolution
Paragraph 17
Paragraph 17
17. Urges an enlargement of the scope of the CoC, notably by including preferential personal income or capital tax regimes, or personal income and wealth tax regimes that could lead to significant Single Market distortions, so the CoC scope captures regimes aimed at attracting high net worth and high level of income not created in the Member State proposing the tax regime;
Amendment 210 #
2020/2258(INI)
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
Amendment 215 #
2020/2258(INI)
Motion for a resolution
Paragraph 18
Paragraph 18
18. Requires that the body in charge of implementing the Union policies against HTP, which is currently the CoC Group appear at least once a year before Parliament;
Amendment 222 #
2020/2258(INI)
Motion for a resolution
Paragraph 19
Paragraph 19
19. Welcomes the publication of the biannual reports of the CoC Group to the Council; appreciates the efforts made to release CoC Group-related documents and work; regret show ever the lack of accessibility of that information and believes that a dedicated online tool should be created to avoid relying only on Council conclusions to retrieve essential information about tax policy at EU level;
Amendment 3 #
2020/2254(INL)
Motion for a resolution
Citation 20 a (new)
Citation 20 a (new)
— having regard to the resolution of the European Parliament on the implementation of the EU requirements for exchange of tax information: progress, lessons learnt and obstacles to overcome (2020/2046(INI)),
Amendment 9 #
2020/2254(INL)
Motion for a resolution
Recital A
Recital A
A. whereas the unprecedented impact and magnitude of the COVID-19 crisis on the economy has led to a decrease in tax revenues and an increase in fiscal expenditures to protect society and the economy, and is leading to a sharp increase in government debt; whereas tax fraud and, tax evasion and tax avoidance undermines government revenues, as well as the sustainability of public finances and, taxation systems and tax fairness; whereas it is paramount to keep taxes low to support the sustainable growth of the economy, while not undermining a sufficient income to the budget;
Amendment 15 #
2020/2254(INL)
Motion for a resolution
Recital B
Recital B
B. whereas a swift recovery requires a strong economic and fiscal policy response ensuring, inter alia: (i) an effective level playing field for businessetax payers, including less red tape to promote both domestic trade and trade within the Single Market, supported by a simple and more predictable tax environment; (ii) securing tax revenues for Member States to finance the recovery and reducboost investments that will support the reduction in the debt to GDP ratio and (iii) fair taxation of businesses and citizens, enhancing both trust in society and fair competition;
Amendment 28 #
2020/2254(INL)
Motion for a resolution
Recital E
Recital E
E. whereas current international corporate tax rules are no longer suitable in the context of digitalisation and globalisation of the economy; whereas developments of digitalisation create aopportunities and challenges in terms of traceability of economic operations and taxable events;
Amendment 58 #
2020/2254(INL)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Recalls that any tax measures, temporary or not, should foster and not hamper the competitiveness of European businessesavoid distorting investment decisions and should act as a tool in supporting the fulfilment of Union goals such as the Green Deal, social justice or digitalisation of the European economy; stresses that the reporting requirements should not generate higher administrative costs for economic actors, notably for small and medium-sized enterprises (SMEs); notes that in order to effectively address lost tax revenues, better quality and possible higher quantities of data may be needed, but only data effectively used, and collected from taxpayers only once with utmost security, should be collected; notes that data should aim to simplify various obligations of taxpayers, while artificial intelligence (AI) and various softwares should be used to maximise the effectiveness of the use of data;
Amendment 68 #
2020/2254(INL)
Motion for a resolution
Paragraph 5
Paragraph 5
5. Is of the opinion that better estimates of overall tax losses in the Union are essential for efficient proposals on ways to effectively reduce tax losses; welcomes the creation of the EU tax observatory and recommends the Commission to find means to perpetuate this action that was initiated by a pilot project of the Union annual budget;
Amendment 74 #
2020/2254(INL)
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6 a. Considers that tax certainty would be reinforced if Member States had a common understanding of what tax incentives are not distortive; calls on the Commission to issue guidelines on tax incentives that are not distortive for the Single Market;
Amendment 81 #
2020/2254(INL)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Notes that the Union decision- making process is not promoting change, as tax policy is a national prerogative and subject to unanimity; recalls the existence of Article 116 TFEU; regrets that the current situation sometimes leads to an uneven or inconsistent application of tax regulations; calls on the Commission and the Member States to ensure more harmonised and consistent tax rules and their implementation, to protect the functioning of the single market and to assure the principle of “taxing where profit is generated”;
Amendment 103 #
2020/2254(INL)
Motion for a resolution
Paragraph 9
Paragraph 9
9. Observes that the current EU VAT system remains too complex, especially for SMEs, and vulnerable to fraud, while generating high compliance costs for economic operators8 ; notes that the different measures to tackle tax fraud are adopted in the Member States; recalls that the modernisation of the VAT system and the shift towards a more coherent VAT system across the Union should be addressed urgently9 ; _________________ 8As per the EPRS’ EAVA (September 2021), the VAT gap, including cross- border VAT evasion and fraud, could be estimated at around €120 billion in 2020, page 42. 9As per the EPRS' EAVA (September 2021), the estimated added value of the extended cooperation between the Member States plus the full implementation of the OSS could bring a reduction of est. €29 billion of the VAT gap, and a reduction of est. €10 billion in compliance costs for businesses, page 39.
Amendment 112 #
2020/2254(INL)
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10 a. Notes that the Commission, with the new proposals, should take into account the specific needs of SMEs and create a level playing field via requirements based on threshold when relevant;
Amendment 135 #
2020/2254(INL)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Welcomes the efforts of the Commission to address the problem at least partially by introducing various initiatives, but stresses the high importance of the Union in contributing to the success of global negotiations towards the ongoing necessary reforms; welcomes the announcement made by the Commission to implement both Pillars of the Inclusive framework via directives before the end of 2022; stresses that while the Commission's actions would not undermine the OECD initiatives, the specificities of the Union and its Single market might require an expansion of the level of ambition;
Amendment 140 #
2020/2254(INL)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Notes that the reduction of the estimated gap10 due to corporate tax avoidance at around EUR 35 billion per year from the previous Commission estimations of EUR 50-70 billion before anti-BEPS measures were introduced and the correlation between an improvement and the legislative efforts on tax avoidance carried out by the Commission; stresses that situations where some firms are still able to reduce their tax bill is undermining fair competition in the single market and often harming the competitiveness of SMEs; recalls that the tax gap due to corporate tax avoidance can amount up to EUR 190 billion when special tax arrangements, inefficiencies in collection and other practices are taken into account; _________________ 10 COM(2020) 312 final, page 5. There are other estimations, for example by the European Parliament, with estimated losses from financial crime, tax evasion and tax avoidance amounting to EUR 190 bn. Based on the OECD's comprehensive work in the Base Erosion Profit Shifting report (BEPS), Action 11, global revenue losses before any of the anti-BEPS measures were decided amounted to some USD 100-240 billion or 0.35 per cent of global GDP. The EU Commission estimated that some EUR 50-70 billion was attributable to the EU before the Anti-Tax Avoidance Directives I and II were agreed on by Member States.
Amendment 143 #
2020/2254(INL)
Motion for a resolution
Paragraph 14
Paragraph 14
14. Welcomes the two-pillar agreement reached at the G7/G20 levels on the allocation of taxing rights and the application of a minimum effective tax rate of at least 15% on the global profits of MNEs; notes the need for effective implementation in the Union and beyond; calls on the Commission to make the necessary legislative proposals to implement the agreement into Union law as quickly as possible after the finalisation of the technical work on the OECD approach; understands that the Commission’s proposal for a Digital Levy has been put on hold and demands the Commission to communicate quickly on the alternatives it is considering, also in the context of the Union's own resources;
Amendment 150 #
2020/2254(INL)
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14 a. Observes that the new working arrangements such as telework bring both challenges and opportunities for workers and employers; underlines the urgent need to better define the notion of tax residency for individuals in view of the new working arrangements that have developed rapidly due to the COVID-19 crisis; highlights that such new working arrangements can have a real impact on the collection of personal income tax, notably due to the proliferation of low tax regimes for non-residents; urges the Commission to issue proposals on the definition of tax residency by 2023;
Amendment 159 #
2020/2254(INL)
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15 a. Emphasises the need to balance the tax mix in order to gradually minimise the impact of labour tax on workers and to increase the contribution of environmental taxes and fair taxes on capital;
Amendment 167 #
2020/2254(INL)
Motion for a resolution
Paragraph 17
Paragraph 17
17. Considers, however, that the BEFIT initiative should be supported by the political process in building political support for change and that the initiative should be accompanied by a thorough impact assessment to shape future proposals, which should contribute to reaching a consensus between Member States; calls on, therefore, the Commission to initiate a wide inclusive consultation process with stakeholders, Member States, including their national parliaments, and the European Parliament;
Amendment 173 #
2020/2254(INL)
18. ConsiderNotes that the new corporate tax agenda should includes a mechanism to address the debt-equity bias through an incentive system, helping to support the resilience of companies in adverse economic circumstances in the future; recalls that, in the past, allowances for corporate equity have been exploited as tax loopholes in the Union; requests the Commission to incorporate strong anti- avoidance provisions to avoid any allowance on equity to be used as a new tool for base erosion if an allowance for corporate equity should be set up; recalls that the reduction of the deduction of exceeding borrowing costs can also reduce the debt- equity bias;
Amendment 183 #
2020/2254(INL)
Motion for a resolution
Annex I – Part B – title
Annex I – Part B – title
B. More certainty for taxpayers and/or Member States' tax administrations
Amendment 189 #
2020/2254(INL)
Motion for a resolution
Annex I – Part B – Recommendation B3 a (new)
Annex I – Part B – Recommendation B3 a (new)
Recommendation B3 a Guidelines on positive tax incentives calls on the Commission to issue guidelines on tax incentives that are not distortive for the Single Market. This is due to the fact that tax certainty for taxpayers and Member States would be reinforced if the latter had a common understanding of what tax incentives boost the economic performance in the Union without harming the functioning of the Single Market;
Amendment 202 #
2020/2254(INL)
Motion for a resolution
Annex I – Part C – Recommendation C2 a (new)
Annex I – Part C – Recommendation C2 a (new)
Recommendation C2 a A Permanent observatory to monitor and quantify trends in European taxation In 2019 the European Parliament initiated the launch of an EU Tax Observatory as a preparatory action. In order to contribute to evidence-based policy making and to stimulate a European debate on international tax issues, the European Parliament calls on the Commission to work on a solution to perpetuate that initiative.
Amendment 204 #
2020/2254(INL)
Motion for a resolution
Annex I – Part C a (new)
Annex I – Part C a (new)
Amendment 3 #
2020/2241(INI)
Motion for a resolution
Citation 9 a (new)
Citation 9 a (new)
- having regard to the Commission communication of 8 July 2020 entitled ‘A hydrogen strategy for a climate-neutral Europe’(COM(2020)0301),
Amendment 4 #
2020/2241(INI)
Motion for a resolution
Citation 15 a (new)
Citation 15 a (new)
- having regard to the Commission communication of 19 November 2020 entitled “An EU Strategy to harness the potential of offshore renewable energy for a climate neutral future” (COM(2020)741 final),
Amendment 5 #
2020/2241(INI)
Motion for a resolution
Citation 9 b (new)
Citation 9 b (new)
9b having regard to the Commission communication of 17 September 2020 entitled ‘Stepping up Europe’s 2030 climate ambition - Investing in a climate- neutral future for the benefit of our people’ (COM(2020)0562),
Amendment 9 #
2020/2241(INI)
Motion for a resolution
Citation 26 a (new)
Citation 26 a (new)
- having regard to 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) No663/2009 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) No525/2013 of the European Parliament and of the Council,
Amendment 10 #
2020/2241(INI)
Motion for a resolution
Citation 23 a (new)
Citation 23 a (new)
- having regard to Directive 2014/94/EU of the European Parliament and of the Council of 22 October 2014 on the deployment of alternative fuels infrastructure,
Amendment 29 #
2020/2241(INI)
Motion for a resolution
Recital B a (new)
Recital B a (new)
B a. whereas achieving climate neutrality requires moving away from a system based largely on fossil fuels and accomplishing towards a highly energy- efficient climate-neutral and renewable- based system;
Amendment 33 #
2020/2241(INI)
Motion for a resolution
Recital C
Recital C
C. whereas energy system integration means the coordinated planning and operation of allthe energy system ‘as a whole’, across multiple energy carriers and infrastructures connected to all final consumers, and all final consumers playing an active role with the objective of delivering zero-carbon, reliable, resource-efficient and secure energy services, at the least possible cost in line with the European Green Deal, the Paris Agreement and the UN’s 2030 Agenda for Sustainable Development;
Amendment 40 #
2020/2241(INI)
Motion for a resolution
Recital D
Recital D
D. whereas energy system integration can keep costs for European authorities and European citizens within realistic and acceptable limitsaccelerate the transition towards a climate neutral economy while keeping the costs within acceptable limits, strengthening energy security, protecting health and the environment, and promoting growth, innovation and global industrial leadership;
Amendment 59 #
2020/2241(INI)
Motion for a resolution
Paragraph 1
Paragraph 1
1. Supports the direction set out by the Commission in its Communication on a strategy for energy system integration; calls on the Commission and the Member States to ensure that it is implemented rapidly in a spirit of solidarity; encourages the private sector to contribute to its success and support the building of an energy system that drives the EU towards climate neutrality in 2050 at the latest;
Amendment 79 #
2020/2241(INI)
Motion for a resolution
Paragraph 3
Paragraph 3
3. Reiterates its support for the energy efficiency first principle and recalls that the most sustainable energy is energy which is not consumed; stresses the need for portfolio of climate-friendly solutions to enable the most energy-efficient and cost effective technologies to thrive in the market;
Amendment 94 #
2020/2241(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Deplores the insufficient progress made by Member States, as set out in the Energy Efficiency Progress Report; encourages the Commission to propose more ambitious targets and instruments to achieve them in the upcoming legislative reviews of the energy and climate regulation, taking into account its recommendations as part of the Energy Union governance process; welcomes, in this regard, the renovation wave strategy and the Stepping up Europe’s 2030 climate ambition communication;
Amendment 102 #
2020/2241(INI)
Motion for a resolution
Paragraph 5
Paragraph 5
5. Calls on the Commission to extend the principle of energy efficiency to the entire value chain and to all end-uses; underlines the potential of circularity and reuse of waste, energy and waste heat from industrial processes, buildings and data centres, energy produced from bio-waste or in wastewater treatment plants; draws attention to the modernisation of heat networks, which can play a significant role in heat decarbonisation; stresses the potential of digital tools for smart energy management;
Amendment 117 #
2020/2241(INI)
Motion for a resolution
Paragraph 6
Paragraph 6
6. Recalls that the energy transition will require between EUR 520 and 575 billion in annual infrastructure investment; calls on the Commission to develop sustainable investment criteria which are fully in line with the climate and integration goalenergy targets for 2030 and climate neutrality by 2050 at the latest in order to make sure that it does not lead to a lock-in of assets;
Amendment 123 #
2020/2241(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Highlights the importance of assessing ex-ante and anticipating the need for new energy production, interconnectivity, transmission, distribution, storage and conversion infrastructure in order to optimise its use in a climate- neutral economy and to ensure its economic viabilitycost efficiency while avoiding both lock-in effects and stranded assets;
Amendment 132 #
2020/2241(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Calls on the Commission to use the revision of Regulation (EU) No 347/2013 on trans-European energy infrastructure as an opportunity to includmake it fully consistent with the goal of climate energy system integrationutrality and enable the cost-effective integration of the energy system in the Regulation’s objectives and the 10-year network development planning; stresses that the energy system infrastructure should be integrated with the digital and transport systems; while taking into consideration the need for a methodological approach and governance model that minimises stranded costs;
Amendment 136 #
2020/2241(INI)
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8 a. Highlights the importance of the energy storage technologies role in energy system integration; these technologies link different energy and economic sectors, increase the overall efficiency, optimise of energy system and contribute positively to the energy security;
Amendment 138 #
2020/2241(INI)
Motion for a resolution
Paragraph 9
Paragraph 9
9. Calls for the mass deployment of renewable and decarbonised energenergy as a priority; encourages the Commission to propose more ambitious targets in order to increase the share of such renewable energy in electricity generation, heavy industry, transport, construction, heating and cooling (including aviation and maritime transport), construction, heating and cooling; welcomes the Commission’s EU strategy on offshore renewable energy as an opportunity to ramp up renewable power generation, to increase the direct use of electricity and to support indirect electrification, for example, through hydrogen and synthetic fuels; calls on Member States to simplify permission procedures and to remove administrative barriers for the deployment of renewable energy;
Amendment 146 #
2020/2241(INI)
Motion for a resolution
Paragraph 9 a (new)
Paragraph 9 a (new)
9 a. Stresses that buildings are responsible for about 40% of the EU’s total energy consumption, and for 36% of greenhouse gas emissions from energy; welcomes the adoption of the Renovation Wave for Europe strategy that will speed up the uptake of energy and resource efficiency measures and higher penetration of renewables in buildings across the EU; calls on the Commission and Member States to take into account the synergies between the energy sector and the building sector to achieve the climate neutrality;
Amendment 152 #
2020/2241(INI)
Motion for a resolution
Paragraph 10
Paragraph 10
10. Welcomes the adoption of the European Hydrogen Strategy; is convinced that renewable and decarbonised hydrogen can help reduce persistent emissions from industrial processes and heavy transporthard-to-abate sectors such as high temperature industry heavy transport, shipping and aviation which cannot be decarbonised through the use of zero-carbon electricity; recalls also the need to accelerate the decarboniseation of existing hydrogen production; stresses that hydrogen produced from renewable energy sources should be prioritised; stresses that renewable hydrogen is the best option which is sustainable in the long term and is in line with the objective of climate neutrality by 2050, as this implies the need to phase out fossil fuels from our economy;
Amendment 164 #
2020/2241(INI)
Motion for a resolution
Paragraph 10 a (new)
Paragraph 10 a (new)
10 a. Calls on the Member States to abolish taxes and levies imposed on energy bills that disproportionately penalize renewable energy against other energy forms, and provide the wrong price signals to final energy consumers, especially related with transportation and heating needs;
Amendment 173 #
2020/2241(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls on the Commission to set a certification system and to extend the obligation laid down in Directive (EU) 2018/2001 for Member States to issue guarantees of origin for low- and zero- carbonrenewable gases and for renewables;
Amendment 180 #
2020/2241(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Stresses the need to accelerate researchssess the support and development on technologies for CO2 capture, storage and reuse, taking into account technical and environmental uncertainties that should be solved;
Amendment 194 #
2020/2241(INI)
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13 a. Stresses that there are new sectors that are increasing their energy consumption, such as the Information and Communication Technologies (ICT) sector, which accounts for between 5 and 9% of global electricity consumption; supports the Commission in looking into the synergies between the district heating and cooling and the data centre sectors; welcomes the commitment included in the EU Digital Strategy to make data centres climate-neutral by 2030;
Amendment 199 #
2020/2241(INI)
Motion for a resolution
Paragraph 14
Paragraph 14
14. Notes that maintaining the balance of electricity grids and managing demand and production peaks will be more complex with an increasingly decentralised and renewable generation mix; highlights that moving towards decentralised renewable energy production has many benefits, including the utilisation of local energy sources, increased local security of energy supply, fostering community development and cohesion by providing income sources and creating jobs locally; recalls that Member States remain free to determine their energy mix, the diversity of which is fundamental to ensuring security of supply;
Amendment 206 #
2020/2241(INI)
Motion for a resolution
Paragraph 14 a (new)
Paragraph 14 a (new)
14 a. Notes that power grid infrastructure should be further enhanced through digitalisation and automatisation to provide flexibility to the system and take advantage of synergies with other energy vectors; emphasises that a smart, more integrated system will allow growing penetration of decentralised and flexible renewable energy production, as well as a highly interconnected electricity system;
Amendment 208 #
2020/2241(INI)
Motion for a resolution
Paragraph 14 b (new)
Paragraph 14 b (new)
14 b. Stresses the importance of the digitalisation as a key element to unleash the full potential of a more efficient and integrated energy system; more power should be given to customers, and energy demand should be made more flexible; highlights that digitalisation brings challenges, in particular as regards privacy and cybersecurity of the energy sector; calls on the Commission to develop cyber security tools to avoid attacks on energy networks; reminds that the use of specific technologies such as ICT, modern sensors, AI, internet of things (IoT), big data, space-based systems and services can optimise energy consumption and lead to decarbonisation of the energy systems; welcomes the Commission’s announcement of a "Digitalisation of Energy Action plan" to develop a competitive market for digital energy services that ensures data privacy and sovereignty and supports investment in digital energy infrastructure;
Amendment 221 #
2020/2241(INI)
Motion for a resolution
Paragraph 16
Paragraph 16
16. Recalls the role that green hydrogen can play in balancing grids by using any surplus renewable electricity production; to integrate additional renewable generation capacity and to provide flexibility in balancing grids by using any surplus renewable electricity production; highlights that optimising and prioritising the development of the power grid are no- regret options and are critical to produce renewable hydrogen;
Amendment 237 #
2020/2241(INI)
Motion for a resolution
Paragraph 17
Paragraph 17
17. Recalls the importance of interconnectors and cooperation between network operators; welcomes the Commission’s announcement that the energy system integration strategy will seek greater synergies between the energy and transport infrastructure, as well as the need to achieve the 15% electricity interconnection target for 2030; calls on the Commission to analyse the progress towards this electricity interconnection target and to consider appropriate action, including in the context of the revision of the TEN-E Regulation; welcomes the establishment of regional coordination centres under Regulation (EU) 2019/943;
Amendment 245 #
2020/2241(INI)
Motion for a resolution
Paragraph 18
Paragraph 18
18. Calls on the Commission to explore ways of further encouraging the development of a European market for demand-sidHighlights the advantages of a ‘multi-directional’ system in which consumers play an active role in energy supply; calls on the Commission to explore ways of further encouraging the development of a European market for demand-side flexibility and to explore the opportunities of common standards necessary to cost effectively secure that the end-use technology is enabled for end- use flexibility;
Amendment 265 #
2020/2241(INI)
Motion for a resolution
Paragraph 20
Paragraph 20
20. Recalls that the primary objective of Union action in the field of energy is to ensure the proper functioning of the market; calls on the Commission to propose the necessary legislative changes to ensure equal rights for all consumers and undistorted price signals reflecting the real cost of energy and its contribution to the decarbonisation of the economy; stresses the importance of guiding customers towards the most energy-efficient and cheapest decarbonisation option, on the basis of prices that properly reflect all the costs of the energy carrier used; welcomes the initiative to revise Directive 2003/96/EC; calls on Member States to remove undue taxes and levies to ensure taxation is harmonised, to promote clean innovative technologies, and to ensure competitive energy costs in Europe; calls on Member States to work on phasing out all direct and indirect fossil fuel subsidies;
Amendment 279 #
2020/2241(INI)
Motion for a resolution
Paragraph 21
Paragraph 21
21. Is convinced of the need to encourage energy consumers to be more active; calls on the Commission to assess the remaining barriers to facilitate the development of renewable self- consumption, especially and renewable energy communities especially in particular those in low-income or vulnerable households and for industrial consumers;
Amendment 281 #
2020/2241(INI)
Motion for a resolution
Paragraph 21 a (new)
Paragraph 21 a (new)
21 a. Stresses that an integrated energy system shall ensure the accessibility of energy to all consumers, in particular those in low-income or vulnerable households;
Amendment 282 #
2020/2241(INI)
Motion for a resolution
Paragraph 21 b (new)
Paragraph 21 b (new)
21 b. Highlights the consumer empowerment potential in the integrated renewable energy systems to generate, consume, store, and sell energy; considers that it also provides opportunities for renewable energy communities for advancing energy efficiency at household level and helping fight energy poverty;
Amendment 301 #
2020/2241(INI)
Motion for a resolution
Paragraph 23 a (new)
Paragraph 23 a (new)
23 a. Points to the decline in the cost of renewable energy technologies, the potential of the digitalisation and emerging technologies in batteries, heat pumps, electric vehicles or hydrogen that offer the opportunity to accelerate the decarbonization of our economy; stresses the need to take advantage of decentralized renewable energies, and to integrate different energy carriers in an efficient way while avoiding pollution and biodiversity loss;
Amendment 307 #
2020/2241(INI)
Motion for a resolution
Paragraph 24
Paragraph 24
24. Stresses the importance of increasing the competitiveness of European technologies to ensure the autonomy of the Union in the strategic energy sector; calls on the Commission to support research and innovation through the various structural and sectoral funds; recalls the Union’s global leadership in satellite emission measurement technologies; welcomes the creation of the Just Transition Mechanism and the Just Transition Fund that will support territories, and decrease regional inequalities in Member States facing the biggest transition challenges;
Amendment 310 #
2020/2241(INI)
Motion for a resolution
Paragraph 24 a (new)
Paragraph 24 a (new)
24 a. Underlines the importance of research and innovation as a key enabler to create and exploit new synergies in the energy system;
Amendment 316 #
2020/2241(INI)
Motion for a resolution
Paragraph 25
Paragraph 25
25. Welcomes the initiatives undertaken for strategic value chains; calls for the establishment of an alliance for decarbonisedrenewable energy technologies; calls on the Commission to encourage the participation of SMEs in these alliances in order to involve more Member States;
Amendment 319 #
2020/2241(INI)
Motion for a resolution
Paragraph 25 a (new)
Paragraph 25 a (new)
25 a. Underlines that the energy system integration strategy is an opportunity to strengthen EU industrial leadership at a global level and the associated value chain of clean energy technologies; considers that the new industrial strategy should integrate the potential of the energy integration system;
Amendment 322 #
2020/2241(INI)
Motion for a resolution
Paragraph 25 b (new)
Paragraph 25 b (new)
Amendment 323 #
2020/2241(INI)
Motion for a resolution
Paragraph 25 c (new)
Paragraph 25 c (new)
25 c. Underlines the need to unlock investment in key sustainable clean technologies, and that European programmes and financing instruments such as Horizon Europe, the Connecting Europe Facility, InvestEU and the ETS Innovation Fund have a key role in fostering a more integrated energy system; deeply deplores the Council’s cuts affecting these instruments; welcomes the Important Projects of Common European Interest (IPCEIs) as important means to enhance investment in sustainable clean technologies; stresses that the EU sustainable finance taxonomy should guide investment in these activities to ensure they are in line with the climate neutrality target;
Amendment 11 #
2020/2077(INI)
Draft opinion
Paragraph 1
Paragraph 1
1. Welcomes the Commission’s intention to review Directive 2009/125/EC; stressebelieves that a wider ecodesign policy can be one of the core elements of the European action in the field of circular economy; stresses nevertheless that broadening its scope should not lead to any watering down of the results achieved in the field of energy efficiency;
Amendment 73 #
2020/2077(INI)
Draft opinion
Paragraph 2 a (new)
Paragraph 2 a (new)
2a. Believes that research priorities in the field of circular economy should mainly look at carbon neutral and zero- carbon technologies;
Amendment 125 #
2020/2077(INI)
Draft opinion
Paragraph 5 c (new)
Paragraph 5 c (new)
5c. Recalls that the “energy efficiency first” principle should always apply when evaluating different solutions and applications;
Amendment 322 #
2020/2076(INI)
Motion for a resolution
Paragraph 9 – point f a (new)
Paragraph 9 – point f a (new)
fa. channels funding to high- multiplier, climate-friendly sectors that will contribute to the EU’s future economic resilience;
Amendment 373 #
2020/2076(INI)
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Considers it key to the European industrial competitiveness that the European Union adopts new and higher targets for 2030 concerning greenhouse gas reductions, expansion of renewable energy and energy efficiency;
Amendment 412 #
2020/2076(INI)
Motion for a resolution
Paragraph 14
Paragraph 14
14. Considers that there is significant potential in domestic and global markets for, and global EU leadership in, low- emission technologies and sustainable products, processes and services throughout the whole value chain from raw materials to energy-intensive industries, manufacturing and the industrial services sector; considers that renewable energy technologies in particular should be considered strategic and prioritised by a new EU industrial policy; considers, moreover, that the Climate Law is a first step towards enshrining climate targets into Union legislation; believes that a more holistic and systematic target framework is also required in order to ensure policy coherence across all Union policies and a homogenous governance approach in all policy areas, paving the way towards a clear and stable strategy for European industries;
Amendment 445 #
2020/2076(INI)
Motion for a resolution
Paragraph 15
Paragraph 15
15. Maintains that a truly effective European industrial policy needs a dashboard of climate targets as a roadmap to shape the industry of the future; considers that all sectors should contribute towards achieving the Union’s climate objectives and, in this regard, underlines the importance of gas as a means of energy transition and hydrogen as a potential breakthrough; calls on the Commission to propose a reform the EU Emissions Trading System (ETS) to ensure a higher price on CO2 allowances as a way to boost investments in green technology much of which is produced in the EU technology; calls also for greater attention to be paid to network security and energy supply; calls on the Council to increase spending from the EU budget on climate change efforts; calls on the Commission to ensure that industries with high carbon leakage do not benefit from EU subsidies, and for better use to be made of the EIB, as the Union’s ‘Climate Bank’, to enhance sustainable financing to the public and private sectors and to assist companies in the decarbonisation process, and to use the Border Carbon Adjustments mechanism as a way to protect EU manufacturers and jobs from unfair international competition;
Amendment 522 #
2020/2076(INI)
Motion for a resolution
Paragraph 17
Paragraph 17
17. Calls on the Commission to tailor its industrial strategy to the scaling-up and commercialisation of breakthrough technologies in the Union, by providing risk financing for early-stage technology and developing early value chains to support first commercial-scale, climate- neutral technologies and products; considers that the European industrial strategy should provide a framework and targets for moving towards a green and digital economy that the industry can rely on when planning its investments;
Amendment 523 #
2020/2076(INI)
Motion for a resolution
Paragraph 17
Paragraph 17
17. Calls on the Commission to tailor its industrial strategy to the scaling-up and commercialisation of breakthrough technologies in the Union, by providing risk financing for early-stage technology and developing early value chains to support first commercial-scale, climate- neutral technologies and products; considers that risk financing should also be used to support EU investments in renewable energy projects that deploy EU- made equipment in third countries;
Amendment 22 #
2020/2075(INI)
Motion for a resolution
Recital A (new)
Recital A (new)
A. whereas national expansionary fiscal policies have both negative externalities due to an increased bail-out risk for other EU countries and positive externalities due to an increase in total demand In neighbouring countries; whereas this implies that fiscal policy could be too timid compared to the optimum outcome;
Amendment 23 #
2020/2075(INI)
Motion for a resolution
Recital A (new)
Recital A (new)
A. whereas the EU has committed to climate neutrality by 2050 and it is the ECB’s mission to help achieve it ; Whereas the missions of the ECB are not limited to price stability but also include the safety and soundness of the banking system and the stability of the financial system;
Amendment 102 #
2020/2075(INI)
Motion for a resolution
Paragraph 6
Paragraph 6
6. Calls on the Member States to embed the high-integrate quality fiscal support into credible medium- and long-term frameworks, beartaking in mindto account that emergency measures are temporary, limited and targeted; cthat achieving the 2050 carbon neutrality target, preserving biodiversity and respecting fundamental social rights will require a targeted and sustainable budgetary effort over several decades; Calls on the Member States to monitor the fiscal risks, namelyincluding contingent liabilities, as appropriatewell as the short- and long-term risks to public finances in the event of insufficient action to combat climate change and protect biodiversity;
Amendment 109 #
2020/2075(INI)
Motion for a resolution
Paragraph 6 a (new)
Paragraph 6 a (new)
6a. Notes that several banking institutions have already recognized the existence of a climate-related financial systemic risk(Federal Reserve, Bank of England, BIS); Calls on the ECB to recognize the systemic risk posed by climate change to financial stability and to present a clear roadmap with a detailed presentation of its actions to tackle these risks;
Amendment 113 #
2020/2075(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Welcomes the policy response of governments aimed at avoiding a sharp increase in corporate insolvencies and unemployment; warns that an abrupt and uncoordinated withdrawal of support measures could lead to financial distress; calls however for strict selectivity and to focus the public support only towards corporates viable in the long run, in light of the EU green and digital agenda;
Amendment 142 #
2020/2075(INI)
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Stresses that national fiscal policies, together with Community policies, will be decisive in achieving the social, carbon neutrality and environmental protection objectives, in particular those relating to biodiversity; to this end, national budgetary policies, public spending and taxation, must support public policies in the key sectors of the transition, namely renewable energies, mobility and freight, thermal insulation of buildings, agriculture, the circular economy, and the industrial sectors that emit the most greenhouse gases;
Amendment 174 #
2020/2075(INI)
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11a. Notes that some Member States will have, also as result of the pandemic, significantly higher debt levels than 60% of their GDP, and that meeting the commitment enshrined in the Stability and Growth Pact to reduce their debt to the level of 60% of GDP within 20 years would result in an irresponsible worsening of the economic crisis in these countries; considers that for the highly indebted countries it is insufficient to extend the adjustment period, because in this case, the economic crisis is likely to worsen and be prolonged;
Amendment 175 #
2020/2075(INI)
Motion for a resolution
Paragraph 11 b (new)
Paragraph 11 b (new)
11b. Calls for a permanent suspension of the debt target of 60% of GDP and for a distinction to be made in the fiscal policy framework between rules on old debt and rules on new debt; in this context, calls on the Commission to submit a separate proposal on how to proceed with old debt;
Amendment 181 #
2020/2075(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Stresses that debt service costs are expected to remain low for the foreseeable future and primary deficits are likely to be offset by favourable interest-growth differentials; further considers that as long as the differentials are negative it is possible to sustain and progressively reduce high debt levels; despite this is very concerned about the overall high level of debt in the EU as a whole and in some MS in particular and the lack of effective economic growth over the last decade in the EU in general and in some MS in particular;
Amendment 190 #
2020/2075(INI)
Motion for a resolution
Paragraph 12 a (new)
Paragraph 12 a (new)
12a. Stresses that, following the impact of the Covid-19 crisis on the public debt levels, the new fiscal framework must establish a slower pace for debt reduction, thus allowing Member States to build sustainable public finances without implementing austerity measures;
Amendment 194 #
2020/2075(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Recalls the importance of growth- enhancing policies and publicpolicies to support decent and sustainable activities and jobs as well as the investments aimed at increasing growth potential and achieving the EU’s objectivesnd transfers necessary for households to achieve the carbon neutrality of the European economy in 2050 with social justice;
Amendment 239 #
2020/2075(INI)
Motion for a resolution
Paragraph 16
Paragraph 16
16. Calls for the renewed fiscal framework to promote sustainability and cyclical stabilisation and to improve the quality of public expenditure throughby applying, if appropriate, the "do no significant harm" (DNSH) principle and by favouring sustainable investments and reforms; calls for well-defined, transparent, simple, flexible and enforceable rules embedded in a credible and democratic framework that take into account the specificities of Member States and promote upward economic and social convergence;
Amendment 248 #
2020/2075(INI)
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
16a. Calls for the creation of a Climate Pact to be integrated in the European semester, with the effect that the EU Commission assesses the Member States’ climate policies on an annual basis and gives country specific recommendations for how to reach the reduction target laid down by the Climate Law in case a Member State is off track to reach the target;
Amendment 251 #
2020/2075(INI)
Motion for a resolution
Paragraph 16 b (new)
Paragraph 16 b (new)
16b. Notes that while the EU’s macroeconomic framework is build up around the concept of GDP, a reform should move away from only using GDP as a key indicator and instead put factors such as economic equality and sustainability of the economy at the centre;
Amendment 305 #
2020/2075(INI)
Motion for a resolution
Paragraph 22 a (new)
Paragraph 22 a (new)
22a. Underlines that not just the quantity but also the quality of public expenditure is essential in determining the sustainability of public finances; highlights that investments in creating an environmentally and socially sustainable economy improve the country’s long-term debt sustainability; wishes to see such expenditures stimulated at all levels of the EU economic framework; calls also for independent assessment of investment programmes through social a cost-benefit analysis by IFIs based on a broad concept of wellbeing;
Amendment 312 #
2020/2075(INI)
Motion for a resolution
Paragraph 23
Paragraph 23
23. Stresses that governments’ revenues are essential to guarantee the sustainability of public finances; as well as to finance the post-pandemic recovery, restoring the EU's sustainable competitiveness and to support the just transition to a sustainable economy; considers it therefore necessary to subject the level of taxes and duties in the Member States to greater European coordination inter alia to avoid competition to lower taxes; believes that Member States must ensure through their tax policies that there is no reduction in government revenues if debt rules are not respected; recalls that tax evasion and tax avoidance at EU level amount to up to EUR 160-190 billion each year, constituting missing revenues for the treasuries; therefore, calls on the Member States to take action to tackle tax fraud, tax avoidance, and tax evasion, as well as money laundering;
Amendment 313 #
2020/2075(INI)
Motion for a resolution
Paragraph 23
Paragraph 23
23. Stresses that governments’ revenues are essential to guarantee the sustainability of public finances; calls on the Member States to take action to tackle tax fraud, tax avoidance, and tax evasion, as well as money laundering; looks forward to a very ambitious EC proposal to tackle AML, in line with the priorities set by the EP resolution of July 2020; stresses that any further macro-economic reform can only be successful in the long run, provided existing tax loopholes are properly tackled in the Member States; it is therefore essential that progress around that is assessed in the country specific path as outlined in par 19, and should be a key element in assessing the exemptions from the expenditure rule per Member State;
Amendment 322 #
2020/2075(INI)
Motion for a resolution
Paragraph 23 a (new)
Paragraph 23 a (new)
23a. Calls for the creation of an Anti- Tax Haven Pact to be integrated in the European semester, with the effect that the EU Commission assesses the tax rules of the Member States on an annual basis and gives country specific recommendations for how to reform the tax rules in the case a Member State facilitates harmful tax practices;
Amendment 344 #
2020/2075(INI)
Motion for a resolution
Paragraph 25 a (new)
Paragraph 25 a (new)
25a. Calls for the establishment of an EU Investment Fund of 1% of EU GDP per year, financed by EU borrowing in analogy to the Recovery Fund and an increase of the EU's own resources, with the objective of providing funding for investments in the digital and climate- neutral transformation in the Member States;
Amendment 21 #
2020/2070(INI)
Motion for a resolution
Recital A b (new)
Recital A b (new)
Ab. whereas, according to Commission estimates, EUR 282 billion of investments in the renovation of the European building stock are necessary to achieve the Union's 2030 energy efficiency target;
Amendment 30 #
2020/2070(INI)
Motion for a resolution
Recital A c (new)
Recital A c (new)
Ac. whereas investments for the renovation of the building sector create new jobs and contribute to clean economy as a part of the recovery plan and the European Green Deal;
Amendment 63 #
2020/2070(INI)
Motion for a resolution
Paragraph 3 a (new)
Paragraph 3 a (new)
3a. Acknowledges, that the building renovations have to be implemented in a cost-effective and sustainable way, taking into account the affordability as for private owners and their tenants; stresses that new renovations towards energy efficient buildings should not allow renting market to greatly increase the prices for tenants due to more energy efficient buildings;
Amendment 64 #
2020/2070(INI)
Motion for a resolution
Paragraph 3 b (new)
Paragraph 3 b (new)
3b. Underlines the fact that the ownership of buildings, tenancy laws and numbers of home-owners and tenants as well housing support schemes vary across Member States; urges the Commission and Member States to take that into account when taking renovation measures; underlines especially that these renovations should not lead to an unbearable rental cost burden for tenants;
Amendment 138 #
2020/2070(INI)
Motion for a resolution
Paragraph 11 a (new)
Paragraph 11 a (new)
11a. Welcomes various financial practices and instruments such as green subsidies, tax and loan incentives; underlines the importance of avoiding retroactive policies which negatively affect issued incentives for energy efficiency investments;
Amendment 154 #
2020/2070(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Considers that all IRPs should set aside funds for marginalised citizens and to tackle energy poverty, accessibility, technical and infrastructure barriers;
Amendment 164 #
2020/2070(INI)
Motion for a resolution
Paragraph 15
Paragraph 15
15. Calls on the Commission to regularly revise energy efficiency targets upwards, propose binding minimum annual renovation rate that are in line with and contributing to the European CO2 reduction goals, propose strengthening the role of the existing minimum annual renovation rates set out in EPBD (EU 2018/844) and EED (EU 2018/2002) and minimum energy performance standards for buildings and policy measures ensuring deep and staged-deep renovations creating financial triggers and investment stability;
Amendment 205 #
2020/2070(INI)
Motion for a resolution
Paragraph 18 a (new)
Paragraph 18 a (new)
18a. Stresses that, when considering the replacement of old heating devices, the Commission should provide appropriate incentives to ensure that no citizens are left behind; notes that, in order to accelerate the replacement of old heaters, scrapping schemes supported by energy labels can help change to more efficient heaters or to other more sustainable energy systems;
Amendment 220 #
2020/2070(INI)
Motion for a resolution
Paragraph 19 a (new)
Paragraph 19 a (new)
19a. Highlights the importance of considering all available technologies to speed up the decarbonisation of the building stock; notes that, along with investments for the decarbonisation of the building stock, investments to decarbonise the heating sector are required;
Amendment 221 #
2020/2070(INI)
Motion for a resolution
Paragraph 19 b (new)
Paragraph 19 b (new)
19b. Underlines the importance of decarbonised district heating and cooling in order to guarantee carbon-neutrality to a large amount of citizens as soon as possible, taking into consideration that district heating and cooling with integrated storage plays an important role for more connected and integrated energy communities;
Amendment 225 #
2020/2070(INI)
Motion for a resolution
Paragraph 19 d (new)
Paragraph 19 d (new)
19d. Calls on the Commission to strengthen the incentives and encourage new buildings to be designed and built as nearly zero-energy buildings (NZEB) with an ambition to become net zero energy buildings by 2050; highlights that this can greatly foster the increase of net zero energy districts by 2050;
Amendment 321 #
2020/2070(INI)
Motion for a resolution
Paragraph 28 a (new)
Paragraph 28 a (new)
28a. Recognises the need to digitalise national Energy performances certificate databases, building data and other construction information to be available as applying digital building passport and other smart building applications; recognises that digitalised data for both manufacturing and construction processes should considerably improve the productivity during renovations at all stages;
Amendment 322 #
2020/2070(INI)
Motion for a resolution
Paragraph 28 b (new)
Paragraph 28 b (new)
28b. Is concerned about the lack of data regarding energy efficiency renovation projects in buildings in the EU, their cost-effectiveness, their CO2 savings and their other benefits for the environment and life quality; calls for clear indicators to measure these aspects and for the establishment of a European data base to exchange information and best practices;
Amendment 329 #
2020/2070(INI)
Motion for a resolution
Paragraph 29
Paragraph 29
29. Views the renovation wave as an opportunity to achieve an energy-efficient and climate-neutral building stock by 2050 through an action plan for renovations of buildings for IRPs with a focus on communities, especially for those in energy poverty, and to provide healthy, decent, affordable and energy efficient buildings where people can reach their full potential in line with the European Green Deal and the climate neutrality target for 2050;
Amendment 335 #
2020/2070(INI)
Motion for a resolution
Paragraph 30
Paragraph 30
30. Highlights that the renovation wave may mitigate the impact of the COVID-19 crisis, by fostering high-quality jobs in the construction and renewable energy industries and supporting small and medium-sized enterprise (SME) workers; emphasises that the renovation wave can play an important role in green and sustainable recovery and can represent the key element of any post-COVID recovery plans, therefore the Commission should not delay this proposal and should provide all the funding options available;
Amendment 367 #
2020/2070(INI)
Motion for a resolution
Paragraph 34
Paragraph 34
34. Calls on the Commission to enshrine the renovation wave’s measures into EU law and increase the 2030 climate and energy targets while ensuring that the renovation of buildings is integrated as a key policy to fill the gap in the 2030 targets and while ensuring affordability of housing for owners and tenants;
Amendment 22 #
2020/2058(INI)
Motion for a resolution
Recital -A (new)
Recital -A (new)
-A. whereas the path to climate neutrality by 2050, with a first milestone of 50 to 55% by 2030 emission reductions compared to 1990, will boost the competitiveness of the Union economy and result in a surplus of sustainable, high quality jobs,
Amendment 26 #
2020/2058(INI)
Motion for a resolution
Recital -A (new)
Recital -A (new)
-A. whereas the EU climate law will set in stone the EU’s commitment to climate neutrality by 2050, including ambitious intermediary steps necessary to achieve this objective,
Amendment 29 #
2020/2058(INI)
Motion for a resolution
Recital -A (new)
Recital -A (new)
-A. whereas the European Green Deal is a growth strategy and should lead to sustainable and inclusive economic growth, job creation and ensure the strategic autonomy of the EU,
Amendment 35 #
2020/2058(INI)
Motion for a resolution
Recital -A (new)
Recital -A (new)
Amendment 36 #
2020/2058(INI)
Motion for a resolution
Recital -A (new)
Recital -A (new)
-A. whereas tax exemptions for the aviation and maritime sectors may also distort competition between industrial sectors and may promote inefficient and polluting modes of transport,
Amendment 322 #
2020/2058(INI)
Motion for a resolution
Paragraph 14 b (new)
Paragraph 14 b (new)
14b. Calls on all Member States to join the enhanced cooperation framework to implement a Financial Transaction Tax;
Amendment 371 #
2020/2058(INI)
Motion for a resolution
Paragraph 17
Paragraph 17
17. Recalls the statement of the ECB President that the ECB is supporting the development of a taxonomy as a way of facilitating the incorporation of environmental considerations in central bank portfolios; calls on the ECB to evaluate the feasibility of including sustainability criteria in its collateral framework and its annual stress testing exercise, while assessing ways to guide lending towards energy transition investments and to rebuild a sustainable economy in the aftermath of the COVID- 19 crisis; encourages the ECB to move forward with its monetary policy review in order to evaluate the financing of economic activities causing significant harm to environmental and social objectives; calls on the ECB to disclose annually its degree of alignment with the Paris Agreement and its exposure to the EU taxonomy;
Amendment 385 #
2020/2058(INI)
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)
17a. Supports the calls from the European Central Bank and the Central Banks and Regulators’ Network for Greening the Financial System (NGFS) to extend the EU taxonomy to unsustainable activities as soon as possible, enabling financial regulators to better assess sustainability-related financial risks;
Amendment 407 #
2020/2058(INI)
Motion for a resolution
Paragraph 19
Paragraph 19
19. Insists on the integration of social objectives in the sustainability framework, including through an evaluation of extending the scope of taxonomy and the development of an EU Social Bond Standard; Calls for the “Do Not Significantly Harm” principle to look at concrete social objectives including employee absenteeism, percentage of full- time employees and employees on long- term contracts, the percentage of salaries above living-wage, gender and ethnic pay gap, ratio in salary and variable remuneration between CEOs and average employees, tax compliance and corruption practices; calls for the activities pursued by companies who fail to achieve a sufficient score on any one of the above parameters to not qualify as sustainable economic activities as defined by the Disclosure Regulation and the Taxonomy Regulation;
Amendment 510 #
2020/2058(INI)
Motion for a resolution
Paragraph 24 a (new)
Paragraph 24 a (new)
24a. Calls for companies benefitting from public support to commit to public country-by-country reporting, to respect their non-financial reporting obligations and to guarantee jobs, and disclose any beneficial treatment received; urges that such companies should fairly contribute to the recovery efforts by paying their fair share of taxes; seeks in this context a new social contract for corporates, harmonizing aims for profit with considerations for people and planet;
Amendment 511 #
2020/2058(INI)
Motion for a resolution
Paragraph 24 b (new)
Paragraph 24 b (new)
Amendment 534 #
2020/2058(INI)
Motion for a resolution
Paragraph 26
Paragraph 26
26. Invites the Commission to revise the Energy Tax Directive to increase relevant minimum excise duties that lost their effect due to inflation, end current tax exemptions to kerosene and maritime fuels, and coordinate a kerosene tax that could also feed into the EU budget;
Amendment 545 #
2020/2058(INI)
Motion for a resolution
Paragraph 26 a (new)
Paragraph 26 a (new)
26a. Recalls that tax evasion and tax avoidance cause potential lost resources for national and EU budgets quantified as ranging from €50-70 billion to€160-190 billion;1a therefore seeks an intensified fight against tax fraud, tax evasion and tax avoidance and aggressive tax planning ; calls on the Commission to establish criteria on which it assesses EU Member State that would result in a black-list of EU Member States facilitating tax avoidance and to draft binding tax compliance plans for these Member States; __________________ 1aEuropean Parliament, EPRS, Bringing transparency, coordination and convergence to corporate tax policies in the European Union: I - Assessment of the magnitude of aggressive corporate tax planning, Study, 2015
Amendment 546 #
2020/2058(INI)
Motion for a resolution
Paragraph 26 b (new)
Paragraph 26 b (new)
26b. Calls on Member States that are accused of facilitating tax avoidance to implement a minimum effective tax rate of 18% on all profits generated at Member State level, including profits shifted to tax havens through passive income such as interests and royalties payments or other base erosion and profit shifting tools so as to fight tax avoidance and mobilise resources to finance the sustainable and just transition.
Amendment 2 #
2020/2046(INI)
Motion for a resolution
Recital A
Recital A
A. whereas the EU isconfronted with unfair or aggressive tax practices, such as the fact thatEuropean Union member states lose between EUR 160-190 billion per year as aresult of tax evasion and profit- shifting by individuals and multinationalcorporates; whereas this loss is of significant magnitude given the sanitary, social and economic crisis the Union is currently facing and struggling with; whereas EU taxpayers held EUR 1.5 trillion offshore in 2016, resulting in an average tax revenue loss of EUR 46 billion in the EU as a result of tax evasion by individuals12 ; _________________ 12European Commission, Directorate- General for Taxation and Customs Union, Taxation Papers, Working Paper No 76, ‘Estimating International Tax Evasion by Individuals’, September 2019, https://ec.europa.eu/taxation_customs/sites/ taxation/files/2019-taxation-papers-76.pdf
Amendment 5 #
2020/2046(INI)
Motion for a resolution
Recital A a (new)
Recital A a (new)
A a. whereas tax scandals have pushed the EU to further develop its set of tools against tax evasion and tax avoidance, whereas one of its most powerful tool is an effective exchange of information between tax administration across the EU; whereas the OpenLux revelation have demonstrated the necessity for the exchange of tax information to be more qualitative and to deliver results;
Amendment 9 #
2020/2046(INI)
Motion for a resolution
Recital A b (new)
Recital A b (new)
A b. whereas the Commission has announced a further eighth revision of the DAC on crypto assets and e-money; whereas such a revision could be an opportunity to improve the framework for information exchange as a whole;
Amendment 22 #
2020/2046(INI)
Motion for a resolution
Recital B a (new)
Recital B a (new)
B a. whereas the Union signed agreements with third countries including Andorra, Liechtenstein, Monaco, San Marino and Switzerland to ensure DAC2 equivalent information would be shared with the Member States; whereas later version of the DAC have not been subject to similar agreements;
Amendment 26 #
2020/2046(INI)
Motion for a resolution
Recital B b (new)
Recital B b (new)
Amendment 30 #
2020/2046(INI)
Motion for a resolution
Recital C
Recital C
C. whereas it is in the responsibility of Parliament to exercise political scrutiny over the Commission, including its enforcement and implementation policy, and whereas this requires adequate access to relevant information; whereas for several DAC revisions the Council reached an agreement even before the EP could adopt its report for consultation;
Amendment 31 #
2020/2046(INI)
Motion for a resolution
Recital C a (new)
Recital C a (new)
C a. whereas the OECD created a global standard for the AEOI with its Common Reporting Standard (CRS) in 2014 and more than 100 jurisdictions worldwide have committed to AEOI of financial accounts as of 2021;
Amendment 39 #
2020/2046(INI)
Motion for a resolution
Recital D a (new)
Recital D a (new)
D a. whereas the economic crisis triggered by the COVID 19 pandemic required enormous fiscal and budgetary efforts by governments, including in the form of aid to companies; whereas, beneficiaries from such support must fulfil their social responsibilities such as cooperating adequately with tax authorities in order to guarantee a comprehensive exchange of tax information;
Amendment 53 #
2020/2046(INI)
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Highlights that exchange of information between tax administrations has significantly improved at both global and EU levels; recalls that DAC2, DAC3, DAC4, DAC6 and DAC7 are directly connected to work undertaken at OECD level; considers that the measures agreed at the global stage constitute a minimum standard for the EU;
Amendment 60 #
2020/2046(INI)
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes, however, that some types of income and assets are still excluded from the scope, which presents a risk of circumventing tax obligations; calls on the Commission to assess the need and the most appropriate way to include the following ownership information, items of income and non-financial assets in the automatic exchange of information (AEOI): (a) the beneficial owners of immovable property and companies; (b) capital gains related to immovable property and capital gains related to financial assets, including currency trading, in particular to find ways for tax administrations to be better informed to identify realised capital gains; (c) non- custodial dividend income; (d) non- financial assets such as cash, art, gold or other valuables held at free ports, customs warehouses or safe deposit boxes; and (e) ownership of yachts and private jets;
Amendment 73 #
2020/2046(INI)
Motion for a resolution
Paragraph 5 a (new)
Paragraph 5 a (new)
5 a. Welcomes that a large number of countries, including many Member States, are releasing anonymised and aggregated information, extracted from the country- by-country reports as required under DAC4 or Action 13 from the BEPS Action Plan ; regrets that a minority of Member States are not publishing this information in international databases; calls for a harmonised approach on this regards and demands the Commission to integrate this requirement into the future revision of the DAC;
Amendment 79 #
2020/2046(INI)
Motion for a resolution
Paragraph 5 b (new)
Paragraph 5 b (new)
5 b. Welcomes the agreements similar to Directive 2014/107/EU on automatic exchange of financial account information with third countries i.e. Andorra, Liechtenstein, Monaco, San Marino and Switzerland; calls for an evaluation of the implementation of such agreement and calls therefore for evaluation, given the existing CRS agreement. Additionally, calls for similar agreements for DAC 3 and DAC 5 and 6 7;
Amendment 125 #
2020/2046(INI)
Motion for a resolution
Paragraph 15
Paragraph 15
15. Deplores the fact that one Member State, Malta, has received an overall ‘partially compliant’ score in the peer review by the Global Forum for EOIR; regrets the fact that material deficiencies have been identified in 18 Member States15 ; expects the Commission to deploy all legal and non legal tools to ensure legislation is being qualitatively implemented, with no further delay; _________________ 15 https://www.europarl.europa.eu/RegData/et udes/STUD/2021/662603/EPRS_STU(202 1)662603_EN.pdf
Amendment 137 #
2020/2046(INI)
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
16 a. Welcomes the recent provisions of the seventh DAC revision on joint audit; recalls that for such opportunity, as well as for simultaneous controls, to deliver results, essential training in foreign tax legislation, language, specialization, interpersonal skills is necessary for employees of tax authorities; recalls, in this regards, that the FISCALIS program must not only focus on financing IT infrastructures but also on personal training;
Amendment 158 #
2020/2046(INI)
Motion for a resolution
Paragraph 21 a (new)
Paragraph 21 a (new)
21 a. Deplores the side effects the Foreign Account Tax Compliance Act still has on so-called accidental Americans ;regrets that, to date, no lasting solution has been found at the European level;
Amendment 165 #
2020/2046(INI)
Motion for a resolution
Paragraph 22 a (new)
Paragraph 22 a (new)
22 a. Understands that the DAC has a dual effect: detecting fraud through information sharing and deterring it by making fraudsters more likely to be identified while not letting them go unpunished; recognizes it is more difficult to quantify such deterrent effect however invites the Commission to further considers such aspect of the DAC in its future evaluations;
Amendment 10 #
2020/2043(INI)
Draft opinion
Paragraph 1
Paragraph 1
1. Believes that the main aim of the carbon border adjustment mechanism (CBAM) should be to support the EU’s green objectives by fighting carbon leakageincentivising the reduction of imports greenhouse gas (GHG) emissions and investments in green and energy efficient technology at European and global levels ;
Amendment 21 #
2020/2043(INI)
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
1 a. Welcomes the Commission’s intention to propose a CBAM that would ensure that the price of imports reflect more accurately their carbon content;
Amendment 22 #
2020/2043(INI)
Draft opinion
Paragraph 1 b (new)
Paragraph 1 b (new)
1 b. Insists on the need for a CBAM compatible with World Trade Organization (WTO) rules, since WTO rules do not discriminate between producers, are based on objective criteria and have a clear environmental objective.
Amendment 23 #
2020/2043(INI)
Draft opinion
Paragraph 1 c (new)
Paragraph 1 c (new)
1 c. Notes the diversity of policy instruments allowing to implement a CBAM, ranging from tax instruments to mechanisms relying to the EU Emission Trade System (EU ETS), for example: (i) an import tax, which could be a simple tool to give a strong and stable environmental price signal to administer while being WTO compatible as long it would echo the impact of the EU ETS price per ton (ii) an excise duty on carbon, which could be applied to GHG emissions content of products and would send a stable price signal.Such excise duty could allow EU exports to maintain their competitiveness and maintain the EU environmental incentives while allowing EU producers to operate on a level playing field both within and outside the EU via a system of reconciliation between allowances bought and excise duty paid, as well as legitimate deductions (iii) notional ETS that would create a parallel system mirroring the EUETS prices without distorting the EU ETS allowances price balance
Amendment 24 #
2020/2043(INI)
Draft opinion
Paragraph 1 d (new)
Paragraph 1 d (new)
1 d. Should the CBAM be of fiscal nature, welcomes the possibility to propose a mechanism based on article 192(2) TFEU in order to create a more efficient and democratic decision making procedure in EU energy and climate policy;
Amendment 26 #
2020/2043(INI)
Draft opinion
Paragraph 2
Paragraph 2
2. ProposNotes that thea CBAM be implemented as an extension of the EU emissions trading system (EU ETS), whichETS would require importers to purchase allowances for the volume of carbon emissions incorporated in their products; notes that thesuch mechanism should ensure a single carbon price, both for domestic producers and importersencompasses risks of foreign interference into the EU ETS balance;
Amendment 36 #
2020/2043(INI)
Draft opinion
Paragraph 2 a (new)
Paragraph 2 a (new)
2 a. Reminds the drastic drop in price of EU Allowances in 2020 as a result of the economic downturn induced by COVID-19 related lockdown measures, recalls the unstable features of the EU ETS price signal and therefore calls for any CBAM policy instrument to ensure a price floor per tonne of CO2 is paid and reflects the future upward necessary price adjustments, recalls in this context that the CBAM proposal should be proposed together with a revision of the EU ETS;
Amendment 41 #
2020/2043(INI)
Draft opinion
Paragraph 3
Paragraph 3
3. Urges that the proposedInvites the Commission to assess the impact of a CBAM applyied to all imports in order to avoid distortion in the internal market, however urges to ensure at least all energy intensive sectors are included in an early phase of implementation in order to ensure the EU environmental objectives are rapidly reached;
Amendment 54 #
2020/2043(INI)
Draft opinion
Paragraph 3 a (new)
Paragraph 3 a (new)
Amendment 57 #
2020/2043(INI)
Draft opinion
Paragraph 4
Paragraph 4
4. Recommends that a design be introduced that measures the carbon content of imports through their basic materials composition (as outlined in the proposal from the European Economic and Social Committee); recalls that this feasible approximation would weigh each basic material covered by the EU ETS and multiply it by its carbon intensity value – which ideally should be defined at country and sector levels; stresses, however, that importers who are more carbon efficient should be allowed to demonstrate the specific carbon intensity of their products; is of the opinion that a CBAM would require a strong independent infrastructure to be administered , in particular as regard to the measurement of carbon content of imports, certifications, double taxation and/or the existence of an equivalent carbon pricing system in the country of imports origin;
Amendment 68 #
2020/2043(INI)
Draft opinion
Paragraph 5
Paragraph 5
5. Requests that the implementation of the CBAM should lead to the progressive phasing out of the free allocation of allowances, following an appropriate transition period, since the mechanism ensures that EU producers and imBelieves in the principle that EU producers and importers should have to deal with the same carbon cost in the EU market and that EU exporters wshould have to deal withface the same carbon costs in the EU market; notes that this phasing out should be coupled in parallel with as non-EU producers outside the EU market; requests, therefore that the implementation of an effective CBAM in a specific sector should put an end to the free allocation of allowances in that sector and calls on the Commission to assess and propose the introduction of exsupport rebates in order to maintain strong decarbonisation incentives, while ensuring a level playing field for EU exportmeasures to exports that would remain WTO compliant and in coherence with EU environmental objectives;
Amendment 82 #
2020/2043(INI)
Draft opinion
Paragraph 6
Paragraph 6
6. Stresses that importers from third countries should not pay twiceare prevented from being double charged for the carbon content embodied in its products;
Amendment 86 #
2020/2043(INI)
Draft opinion
Paragraph 7
Paragraph 7
7. Calls for the inclusion of CBAM revenues into the EU budgetSupports the Commission’s intention to include CBAM revenues into the EU budget, acknowledges that additional revenues would be generated by both the CBAM and the removing of EU ETS free allowances, therefore also requests that those supplementary revenues would become new own resources, believes these revenues should be aimed at supporting the environmental and sustainable objectives of the EU;
Amendment 94 #
2020/2043(INI)
Draft opinion
Paragraph 7 a (new)
Paragraph 7 a (new)
7 a. Calls on the Commission to assess carefully the impact of CBAM different options on Least Developed Countries and Small Island Developing States, which are most vulnerable to climate change;
Amendment 95 #
2020/2043(INI)
Draft opinion
Paragraph 8
Paragraph 8
Amendment 106 #
2020/2043(INI)
Draft opinion
Paragraph 8 a (new)
Paragraph 8 a (new)
8 a. Stresses the need to limit international retaliation measures against the EU caused by the mechanism; urges the Commission to make the mechanism World Trade Organization compatible and to take a multilateral approach to its design; underlines that the mechanism should rely on a multilateral approach as well as taking into consideration the European Union's position as the world's largest trade bloc;
Amendment 205 #
2020/2036(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Stresses the need for European and national supervisory authorities to overcome their differences; calls for supervisory convergence to promote a common European model, guided by the European Securities and Market Authority (ESMA), to reduce the existing obstacles to cross-border financial operations; Is very concerned about the revelations following the Wirecard scandal on shortcomings in the supervision. Underlines that credible audits are vital instruments to build trust in the financial situation of companies. Notes that such audits can only be provided if there is a full independent relationship between auditor and client, and that this independence can by no means be affected by providing non-audit services to the audited entity. Calls therefore on the Commission for a swift review of regulation 537/2014 on statutory audit of public-interest entities to strengthen the rules on rotation, to ensure a full legal separation between the providing of audit and non-audit services, and to ensure that ESMA gets direct supervisory powers over the audit sector.
Amendment 21 #
2020/2023(INI)
Draft opinion
Paragraph 5
Paragraph 5
5. Believes it to be in both Parties’ mutual interests to establish an ambitious future economic partnership covering a wide number of sectors; underlines that, in any case, a level playing field must be ensured and EU standards safeguarded in order to avoid a ‘race to the bottom’ and the acquisition of unfair competitive advantages through the undercutting of levels of protection or other regulatory divergences; calls also for a commitment to common efforts to fight tax evasion, tax avoidance and harmful tax practises with the UK being held to the same standards after the transition period as a third country as its overseas territories currently are held; considers that any future framework should safeguard fair competition, investor and consumer protection, and the integrity of the single market, while respecting the EU’s regulatory regime and decision-making autonomy;
Amendment 53 #
2020/2023(INI)
Draft opinion
Paragraph 6
Paragraph 6
6. Recalls, in the context of financial services, that passporting rights, which are based on mutual recognition and harmonised prudential rules in the internal market, will cease to apply between the EU and the UK at the end of the transitional period; underlines that, thereafter, access to the European financial market must be based on equivalence decisions made within the EU’s legal framework; recalls that the Commission is currently updating its methodology for identifying high risk third countries under Article 9 of Directive (EU) 2015/849, the 5th Money Laundering Directive; notes that the UK is not within the scope of this list under the transition period; urges that the UK with its overseas territories continuously commits to the EU framework on AML/CFT after the transition period;
Amendment 104 #
2020/0360(COD)
Proposal for a regulation
Recital 1 a (new)
Recital 1 a (new)
Amendment 111 #
2020/0360(COD)
Proposal for a regulation
Recital 5
Recital 5
(5) The evaluation of Regulation (EU) No 347/2013 has clearly shown that the framework has effectively improved the integration of Member States’ networks, stimulated energy trade and hence contributed to the competitiveness of the Union. Projects of common interest in electricity and gas have strongly contributed to security of supply. For gas, the infrastructure is now well connected and supply resilience has improved substantially since 2013. Therefore there will be no need for further development in that area. Regional cooperation in Regional Groups and through cross-border cost allocation is an important key enabler for project implementation. However, in many cases the cross-border cost allocation did not result in reducing the financing gap of the project, as intended. While the majority of permitting procedures have been shortened, in some cases the process is still long. The financial assistance from the Connecting Europe Facility (CEF) has been an important factor as grants for studies have helped projects to reduce risks in the early stages of development, while grants for works have supported projects addressing key bottlenecks that market finance could not sufficiently address.
Amendment 114 #
2020/0360(COD)
Proposal for a regulation
Recital 5 a (new)
Recital 5 a (new)
(5 a) The European Parliament has called for a revision of the TEN-E Regulation to align it with the Union’s energy and climate targets for 2030, the Union’s climate neutrality commitment, taking into account the principle of 'energy efficiency first'.
Amendment 126 #
2020/0360(COD)
Proposal for a regulation
Recital 10
Recital 10
(10) The Union’s energy infrastructure should be resilient to the unavoidable impacts that climate change is estimated to create in Europe in spite of the mitigation efforts. Hence, contribute to climate change mitigation, strengthening the efforts on climate adaptation, resilience building, disaster prevention and preparedness is crucial.
Amendment 134 #
2020/0360(COD)
Proposal for a regulation
Recital 11
Recital 11
(11) Security of supply, as one main driver behind Regulation (EU) No 347/2013, has been significantly improved through projects of common interest. Moreover, the Commission’s climate target impact assessment27 expects the consumption of natural gas to be reduced significantly because its non-abated use is not compatible with carbon-neutrality. On the other hand, the consumption of biogas, renewable and low-carbon hydrogen and synthetic gaseous fuels will increase significantly towards 2050. Therefore it is important to underline, the natural gas infrastructure no longer needs support through the TEN-E policy. The planning of energy infrastructure should reflect this changing gas landscape. _________________ 27SWD(2020) 176 final
Amendment 143 #
2020/0360(COD)
Proposal for a regulation
Recital 13
Recital 13
(13) The Commission’s communication on energy system integration underlines the need for integrated energy infrastructure planning across energy carriers, infrastructures, and consumption sectors. Such system integration starts from the point of departure of applying the energy efficiency first principle and taking a holistic approach beyond individual sectors. It also addresses the decarbonisation needs of the hard to abate sectors, such as parts of industry or certain modes of transport, where direct electrification is, currently, technically or economically challenging. Such investments include hydrogen and electrolysers, which are progressing towards commercial large-scale deployment. The Commission’s Hydrogen Strategy gives priority to hydrogen production from renewable electricity, which is the cleanest solution and is most compatible with the EU climate neutrality objective. In a transitional phase however, other forms of low-carbon Further investments on renewable hydrogen are needed to more rapidly replace existing hydrogen and kick- start an economy of scale.
Amendment 147 #
2020/0360(COD)
Proposal for a regulation
Recital 14
Recital 14
(14) Moreover, the Commission’s Hydrogen Strategy29 concluded that for the required deployment of hydrogen a large- scale infrastructure network is an important element that only the Union and the single market can offer. There is currently very limited dedicated infrastructure in place to transport and trade hydrogen across borders. Such should consist of a significant extent of assets converted from natural gas, complemented by new assets dedicated to hydrogen. Furthermore, the Hydrogen Strategy sets a strategic goal to increase installed electrolyser capacity to 40 GW by 2030 in order to scale up the production of renewable hydrogen and facilitate the decarbonisation of fossil-fuel dependent sectors, such as industry or transport. Therefore, the TEN-E policy shouldmust include new and repurposed hydrogen transmission infrastructure and storage as well as electrolyser facilities. Hydrogen transmission and storage infrastructure should also be included in the Union-wide ten-year network development plan so as to allow a comprehensive and consistent assessment of their costs and benefits for the energy system, including their contribution to sector integration and decarbonisation, with the aim of creating a hydrogen backbone for the Union. _________________ 29A hydrogen strategy for a climate- neutral Europe, COM(2020) 301 final.
Amendment 152 #
2020/0360(COD)
Proposal for a regulation
Recital 15
Recital 15
(15) Moreover, a new infrastructure category should be created for smart gas grids to support investments which integrate renewable and low carbon gases such as biogas, biomethane, and hydrogen, in the network and help manage a resulting more complex system, building on innovative digital technologies.
Amendment 161 #
2020/0360(COD)
Proposal for a regulation
Recital 16
Recital 16
(16) Regulation (EU) No 347/2013 requires a candidate project of common interest to prove a significant contribution to at least one criterion from a set of criteria in the process for the elaboration of the Union list, which may, but does not need to, include sustainability. That requirement, in line with the specific needs of the internal energy market at the time, enabled development of projects of common interest which addressed only security of supply risks even if they did not demonstrate benefits in terms of sustainability. However, given the evolution of the Union infrastructure needs and the decarbonisation goals, the Conclusions of the 2020 July European Council, according to which “Union expenditure should be consistent with Paris Agreement objectives and the "do no harm" principle of the European Green Deal, sustainability in terms of the integration of renewable energy sources into the grid or the reduction of greenhouse gas emissions, as relevant, should be assessed in order to ensure that TEN-E policy is coherent with energy and climate policy objectives of the Union. The sustainability of CO2 transport networks is addressed by their purpose to transport and store carbon dioxide.
Amendment 167 #
2020/0360(COD)
Proposal for a regulation
Recital 17
Recital 17
(17) The Union should facilitate infrastructure projects linking the Union’s energy networks with third-country networks that are mutually beneficial and necessary for the energy transition and the achievement of the climate targets, and which also meet the specific criteria of the relevant infrastructure categories pursuant to this Regulation, in particular with neighbouring countries and with countries with which the Union has established specific energy cooperation. Therefore, this Regulation shouldmust include in its scope the possibility of projects of mutual interest where they are sustainable and able to demonstrate significant net socio-economic benefits for at least two Member States and at least one third country. This to secure future and fair cooperation. Such projects would be eligible for inclusion in the Union list upon conditions of regulatory approximation with the Union and upon demonstrating a contribution to the Union’s overall energy and climate objectives in terms of security of supply and decarbonisation. Such regulatory alignment or convergence should be presumed for the European Economic Area or Energy Community Contracting Parties. In addition, the third country with which the Union cooperates in the development of projects of mutual interest should facilitate a similar timeline for accelerated implementation and other policy support measures, as stipulated in this Regulation. Therefore, in this Regulation, projects of mutual interest should be considered in the same manner as projects of common interest with all provisions relative to projects of common interest applying also to projects of mutual interest, unless otherwise specified.
Amendment 170 #
2020/0360(COD)
Proposal for a regulation
Recital 18
Recital 18
(18) Furthermore, to achieve the Union’s 2030 and 2050 climate and energy targets and climate neutrality objective, Europe needs to significantly scale up renewable electricity generation. The existing infrastructure categories for electricity transmission and storage are crucial for the integration of the significant increase in renewable electricity generation in the power grid and for the achievement of the 15 % electricity interconnection target for 2030. In addition, that requires stepping up investment in offshore renewable energy30 . Coordinating long- term planning and development of offshore and onshore electricity grids should also be addressed. In particular, offshore infrastructure planning should move away from the project-by-project approach towards a coordinated comprehensive approach ensuring the sustainable development of integrated offshore grids in line with the offshore renewable potential of each sea basin, environmental protection and other uses of the sea. _________________ 30 Offshore Strategy Communication
Amendment 172 #
2020/0360(COD)
Proposal for a regulation
Recital 18
Recital 18
(18) Furthermore, to achieve the Union’s 2030 and 2050 climate and energy targets and climate neutrality objective, Europe needs to significantly scale up renewable electricity generation. The existing infrastructure categories for electricity transmission and storage are crucial for the integration of the significant increase in renewable electricity generation in the power grid. In addition, that requires stepping up investments in offshore renewable energy30 to make this technology mature and more cost-efficient. Coordinating long- term planning and development of offshore and onshore electricity grids should also be addressed. In particular, offshore infrastructure planning should move away from the project-by-project approach towards a coordinated comprehensive approach ensuring the sustainable development of integrated offshore grids in line with the offshore renewable potential of each sea basin, environmental protection and other uses of the sea. _________________ 30 Offshore Strategy Communication
Amendment 179 #
2020/0360(COD)
Proposal for a regulation
Recital 20
Recital 20
(20) The Union-wide ten-year network development plan process as basis for the identification of projects of common interest in the categories of electricity and gas has proven to be effective. However, while the European Network of Transmission System Operators for Electricity and for Gas (ENTSOs) and transmission system operators have an important role to play in the process, more scrutiny is required, in particular as regards defining the scenarios for the future, identifying long-term infrastructure gaps and bottlenecks and assessing individual projects, to enhance trust in the process. Therefore, due to the need for independent validation, the Agency for the Cooperation of Energy Regulators (‘the Agency’) and the Commission should have an increased role in the process, including in the process for drawing up the Union-wide ten-year network development plan pursuant to Regulation (EU) 2019/943 of the European Parliament and of the Council31 and Regulation (EC) No 715/2009 of the European Parliament and of the Council32 . The process should be made in the most effective manner possible to avoid duplication. _________________ 31Regulation (EU) 2019/943 of the European Parliament and of the Council of 5 June 2019 on the internal market for electricity (OJ L 158, 14.6.2019, p. 54). 32Regulation (EC) No 715/2009 of the European Parliament and of the Council of 13 July 2009 on conditions for access to the natural gas transmission networks and repealing Regulation (EC) No 1775/2005 (OJ L 211, 14.8.2009, p. 36).
Amendment 187 #
2020/0360(COD)
Proposal for a regulation
Recital 23
Recital 23
(23) Following close consultations with all Member States and stakeholders, the Commission has identified 13 strategic trans-European energy infrastructure priorities, the implementation of which is essential for the achievement of the Union’s 2030 and 2050 energy and climate policy targets. Those priorities cover different geographic regions or thematic areas in the field of electricity transmission and storage, offshore grids for renewable energy, hydrogen transmission and storage, electrolysers, smart gas grids, smart electricity grids, and carbon dioxide transport and storage.
Amendment 200 #
2020/0360(COD)
Proposal for a regulation
Recital 33
Recital 33
(33) In order to simplify and expedite the permitting process for offshore grids for renewable energy, the Member States around a particular sea basin should create unique points of contact, referred to as an ‘offshore one-stop shop’, in view of how the regional specificities and geography are being taken into account, for the for facilitating and coordinating the process of granting of permits to such projects. Moreover, the establishment of a one-stop shop per sea basin for offshore grids for renewable energy should reduce complexity, increase efficiency and speed up the permitting process of offshore transmission assets often crossing many jurisdictions.
Amendment 201 #
2020/0360(COD)
Proposal for a regulation
Recital 34
Recital 34
(34) Despite the existence of established standards ensuring the participation of the public in environmental decision-making procedures, which apply fully to projects of common interest, additional measures are still required under this Regulation to ensure the highest possible standards of transparency and public participation in all relevant issues in the permit granting process for projects of common interest. Where already covered by national rules under the same or higher standards as in this Regulation, the pre-consultation ahead of the permitting procedure shouldmust become optional and avoid duplication of legal requirements.
Amendment 205 #
2020/0360(COD)
Proposal for a regulation
Recital 39
Recital 39
(39) The discussion on the appropriate allocation of costs should be based on the analysis of the costs and benefits of an infrastructure project carried out on the basis of a harmonised methodology for energy-system-wide analysis, using the same scenario used at the time when the project was included in the Union list of projects of common interest, in the framework of the Union-wide ten-year network development plans prepared by the European Networks of Transmission System Operators pursuant to Regulation (EU) 2019/943 and (EC) No 715/2009, and reviewed by the Agency. That analysis can take into consideration indicators and corresponding reference values for the comparison of unit investment costs.
Amendment 238 #
2020/0360(COD)
Proposal for a regulation
Article 2 – paragraph 1 – introductory part
Article 2 – paragraph 1 – introductory part
In addition to the definitions in Directives 2009/73/EC, (EU) 2018/200146 and (EU) 2019/944 of the European Parliament and of the Council and in Regulations (EC) No 715/2009, (EU) 2018/1999, (EU) 2019/942, and (EU) 2019/943, the following definitions shall apply for the purposes of this Regulation: _________________ 46Directive (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, OJ L 328, 21.12.2018, p. 82
Amendment 240 #
2020/0360(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 1 a (new)
Article 2 – paragraph 1 – point 1 a (new)
(1 a) ‘energy efficiency first’ principle means taking utmost account in energy planning, and in policy and investment decisions, of alternative cost-efficient energy efficiency measures to make energy demand and energy supply more efficient, in particular by means of cost- effective end-use energy savings, demand response initiatives and more efficient conversion, transmission and distribution of energy, whilst still achieving the objectives of those decisions, as defined in Governance Regulation.
Amendment 242 #
2020/0360(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 1 b (new)
Article 2 – paragraph 1 – point 1 b (new)
(1 b) “security of supply or energy security” means the continuous and uninterrupted availability of energy by increasing efficiency and interoperability of transmission and distribution networks, promoting system flexibility, avoiding congestions, ensuring resilient supply chains, cybersecurity and the protection and climate adaptation of all, and in particular, ‘critical’ infrastructure while reducing strategic energy dependencies.
Amendment 256 #
2020/0360(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 8
Article 2 – paragraph 1 – point 8
(8) ‘smart electricity grid’ means an electricity network where the grid operator can digitally monitor the actions of the users connected to it, and information and communication technologies (ICT) for communicating with related grid operators, generators, energy storage, consumers and/or prosumers, with a view to transmitting electricity in a sustainable, cost-efficient and secure way; promoting renewable energy sources and enabling the energy system integration;
Amendment 264 #
2020/0360(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point 9
Article 2 – paragraph 1 – point 9
(9) ‘smart gas grid’ means a gas network that makes use of innovative digital solutions to integrate in a cost efficient manner a plurality of low-carbon and renewable gas sources in accordance with consumers’ needs and gas quality requirements in order to reduce the carbon footprint of the related gas consumption, enable an increased share of renewable and low-carbon gases, and create links with other energy carriers and sectors;
Amendment 315 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 1 – point c – point ii a (new)
Article 4 – paragraph 1 – point c – point ii a (new)
(ii a) the project is in line with the “energy efficiency first” principle, i.e. promoters demonstrate the use of energy efficiency approaches to technology, and operation of the network in design, development and delivery of the project.
Amendment 326 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 2 – point a a (new)
Article 4 – paragraph 2 – point a a (new)
(a a) the project is in line with the “energy efficiency first” principle, i.e. promoter demonstrate the use of energy efficiency approaches to technology, and operation of the network in design, development and delivery of the project.
Amendment 338 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 2 – point e – point ii
Article 4 – paragraph 2 – point e – point ii
ii) security of energy supplies based on cooperation and solidarity; with the purpose of reducing strategic energy dependencies ;
Amendment 359 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 3 – point b – introductory part
Article 4 – paragraph 3 – point b – introductory part
(b) for smart electricity grid projects falling under the energy infrastructure category set out in point (1)(d) of Annex II, the project is to contribute significantly to sustainability through the integration of renewable energy into the grid, and at least twoone of the following specific criteria:
Amendment 365 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 3 – point b – point iii a (new)
Article 4 – paragraph 3 – point b – point iii a (new)
(iii a) facilitating smart sector integration in a wider way in favouring synergies and coordination between energy, transport and telecommunication sectors.
Amendment 367 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 3 – point c – introductory part
Article 4 – paragraph 3 – point c – introductory part
(c) for carbon dioxide transport projects falling under the energy infrastructure categories set out in point (5) of Annex II, the project is to contribute significantly to sustainability through avoiding carbon dioxide emissions in a most efficient manner than any other solution, and to all of the following specific criteria:
Amendment 370 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 3 – point c – introductory part
Article 4 – paragraph 3 – point c – introductory part
(c) for carbon dioxide transport and storage projects falling under the energy infrastructure categories set out in point (5) of Annex II, the project is to contribute significantly to all of the following specific criteria:
Amendment 374 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 3 – point c – point ii
Article 4 – paragraph 3 – point c – point ii
(ii) increase the resilience and security of carbon dioxide transport and storage;
Amendment 394 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 3 – point e – point i
Article 4 – paragraph 3 – point e – point i
(i) sustainability, including by reducing greenhouse gas emissions and enhancing the deployment of renewable hydrogen.
Amendment 398 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 3 – point e – point iii
Article 4 – paragraph 3 – point e – point iii
(iii) facilitating smart energy sector integration through linking different energy carriers and sectors or enabling flexibility services such as demand response and storage.
Amendment 408 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 3 – point f – introductory part
Article 4 – paragraph 3 – point f – introductory part
(f) for smart gas grid projects falling under the energy infrastructure category set out in point (2) of Annex II, the project is to contribute significantly to sustainability by enabling and facilitating the integration of renewable and low-carbon gases, such as biomethane, or renewable hydrogen, into the gas distribution and transmission networks in order to reduce greenhouse gas emissions. Furthermore, the project is to contribute significantly to at least one of the following specific criteria:
Amendment 411 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 3 – point f – point iii
Article 4 – paragraph 3 – point f – point iii
(iii) facilitating smart energy sector integration through the creation of links to other energy carriers and sectors and enabling demand response, storage and facilitating flexibility services.
Amendment 424 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 5 – subparagraph 1 – introductory part
Article 4 – paragraph 5 – subparagraph 1 – introductory part
In assessing projects, to ensure a consistent assessment method among the different Groups each Group shall give due consideration to:
Amendment 432 #
2020/0360(COD)
Proposal for a regulation
Article 4 – paragraph 5 – subparagraph 1 – point c a (new)
Article 4 – paragraph 5 – subparagraph 1 – point c a (new)
(c a) the rules and indicators as set out in Annex IV as well as the Agency’s framework guidelines as set out in Article 12.
Amendment 435 #
2020/0360(COD)
Proposal for a regulation
Article 5 – paragraph 1 – introductory part
Article 5 – paragraph 1 – introductory part
1. Project promoters shall draw up an publicly available implementation plan for projects of common interest, including a timetable for each of the following:
Amendment 446 #
2020/0360(COD)
Proposal for a regulation
Article 5 – paragraph 6 a (new)
Article 5 – paragraph 6 a (new)
Amendment 455 #
2020/0360(COD)
Proposal for a regulation
Article 8 – paragraph 3 – introductory part
Article 8 – paragraph 3 – introductory part
3. Without prejudice to relevant requirements under international law, Union law and Unational law, the competent authority shall facilitate the issuing of the comprehensive decision. The comprehensive decision shall be the final proof that the project of common interest has achieved ready-to- build status and there shall be no other requirements for any additional permits or authorisations in that respect. The comprehensive decision shall be issued within the time limit referred to in Article 10(1) and (2) and in accordance with one of the following schemes:
Amendment 462 #
2020/0360(COD)
Proposal for a regulation
Article 8 – paragraph 6
Article 8 – paragraph 6
6. By [31 July 2022] and for each specific Regional Group per priority offshore grid corridor, as defined in Annex I, national competent authorities in Member States belonging to the respective Group, shall jointly create unique points of contact, ‘offshore one-stop shops’, for project promoters, which shall be responsible for facilitating and coordinating the permit granting process for offshore grids for renewable energy projects of common interest, taking into account also the need for coordination between the permitting process for the energy infrastructure and the one for the generation assets. The offshore one-stop shops shall act as a repository of existing sea basin studies and plans, aiming at facilitating the permitting process of individual projects of common interest and energy infrastructure for offshore renewable electricity projects and coordinate the issuance of the comprehensive decisions for such projects by the relevant national competent authorities. Each Regional Group per priority offshore grid corridor, with the assistance of the national competent authorities in the Members States belonging to the Group, shall set-up the offshore one-stop shops depending on regional specificities and geography and determine their location, resource allocation and specific rules for their functioning.
Amendment 488 #
2020/0360(COD)
Proposal for a regulation
Article 11 – paragraph 1 – introductory part
Article 11 – paragraph 1 – introductory part
1. By [16 November 2022], the Agency in collaboration with the European Network of Transmission System Operators (ENTSO) for Electricity and the ENTSO for Gas, shall publish and submit to Member States, the Commission and the Agency their respectivethe integrated methodologies, including the network and market modelling, for a harmonised energy system-wide cost- benefit analysis at Union level for projects of common interest falling under the categories set out in points (1)(a), (b), (c) and (e) and point (3) of Annex II.
Amendment 493 #
2020/0360(COD)
Proposal for a regulation
Article 11 – paragraph 1 – subparagraph 1
Article 11 – paragraph 1 – subparagraph 1
Those methodologies shall be applied for the preparation of each subsequent Union– wide ten-year network development plans developed by the ENTSO for Electricity or the ENTSO for Gas pursuant to Article 8 of Regulation (EC) No 715/2009 and Article 30 of Regulation (EU) 2019/943Agency. Those methodologies shall be drawn up in line with the principles laid down in Annex V and be consistent with the rules and indicators set out in Annex IV.
Amendment 495 #
2020/0360(COD)
Proposal for a regulation
Article 11 – paragraph 1 – subparagraph 2
Article 11 – paragraph 1 – subparagraph 2
Prior to submitting their respective methodologies, the ENTSO for Electricity and the ENTSO for GasAgency shall conduct an extensive consultation process involving the ENTSO for Electricity and the ENTSO for Gas and at least the organisations representing all relevant stakeholders, including the entity of distribution system operators in the Union (‘EU DSO entity’), all relevant hydrogen stakeholders and, where it is deemed appropriate the national regulatory authorities and other national authorities.
Amendment 499 #
2020/0360(COD)
Proposal for a regulation
Article 11 – paragraph 2
Article 11 – paragraph 2
2. Within three months of the receipt of the methodologies, together with the input received in the consultation process and a report on how it was taken into account, the Agency shall providehe Commission, Member States and the ENTSOs may deliver an opinion ton the ENTSO for Electricity, the ENTSO for Gas, the Member States, and the Commissionmethodologies. The opinions shall be submitted to the Agency and be publish it on the Agency’s websitcly available.
Amendment 505 #
2020/0360(COD)
Proposal for a regulation
Article 11 – paragraph 3
Article 11 – paragraph 3
Amendment 508 #
2020/0360(COD)
Proposal for a regulation
Article 11 – paragraph 4
Article 11 – paragraph 4
Amendment 513 #
2020/0360(COD)
Proposal for a regulation
Article 11 – paragraph 5
Article 11 – paragraph 5
5. No later than three months of the day of receipt of the Commission’s opinion, as referred to in paragraph 4, the ENTSO for Electricity and the ENTSO for GasAgency shall adapt their respective methodologies taking due account of the Commission’s opinion, or justifying the reasons if not taken into consideration, and submit them to the Commission for approval.
Amendment 519 #
2020/0360(COD)
Proposal for a regulation
Article 11 – paragraph 6
Article 11 – paragraph 6
Amendment 522 #
2020/0360(COD)
Proposal for a regulation
Article 11 – paragraph 7
Article 11 – paragraph 7
Amendment 526 #
2020/0360(COD)
Proposal for a regulation
Article 11 – paragraph 8
Article 11 – paragraph 8
8. Within two weeks of the approval by the Agency or the Commission in accordance with paragraphs 5 and 6, the ENTSO for Electricity and the ENTSO for Gas, the Agency shall publish their respective methodologies on theirits websites. The agency shall publish the corresponding input data and other relevant network, load flow and market data in a sufficiently accurate form in accordance with national law and relevant confidentiality agreements.
Amendment 532 #
2020/0360(COD)
Proposal for a regulation
Article 11 – paragraph 9
Article 11 – paragraph 9
9. The methodologies shall be updated and improved regularly following the procedure described in paragraphs 1 to 6.this Article The Agency, on its own initiative or upon a duly reasoned request by national regulatory authorities or stakeholders, and after formally consulting the organisations representing all relevant stakeholders and the Commission, may request such updates and improvements with due justification and timescales. The Agency shall publish the requests by national regulatory authorities or stakeholders and all relevant non-commercially sensitive documents leading to a request from the Agency for an update or improvement.
Amendment 536 #
2020/0360(COD)
Proposal for a regulation
Article 11 – paragraph 10
Article 11 – paragraph 10
10. Every three years, the Agency shall establish and make publicly available a set of indicators and corresponding reference values for the comparison of unit investment costs for comparable projects of the infrastructure categories included in points (1) and (3) of Annex II. Those reference values may be used by the ENTSO for Electricity and the ENTSO for Gas for the cost-benefit analyses carried out for subsequent Union-wide ten-year network development plans. The first of such indicators shall be published by [1 November 2022].
Amendment 543 #
2020/0360(COD)
Proposal for a regulation
Article 11 – paragraph 11
Article 11 – paragraph 11
11. By [31 December 2023], the ENTSO for Electricity and the ENTSO for Gas shall jointlyAgency shall submit to the Commission and the AgencyMember States a consistent and interlinked energy market and network model including electricity, gas and hydrogen transmission infrastructure as well as storage, LNGheat and electrolysers, covering the energy infrastructure priority corridors and the areas drawn up in line with the principles laid down in Annex V.
Amendment 552 #
2020/0360(COD)
Proposal for a regulation
Article 12 – paragraph 1 – introductory part
Article 12 – paragraph 1 – introductory part
1. By [31 July 2022], the Agency, after having conducted an extensive consultation process involving the Commission and at least the organisations representing all relevant stakeholders, including the ENTSO for Electricity, the ENTSO for Gas, Union DSO entity, and relevant hydrogen sector stakeholdersrepresentatives from the hydrogen sector, renewable electricity industry, flexibility providers and civil society, shall publish the framework guidelines for the joint scenarios to be developed by ENTSO for Electricity and ENTSO for Gasthe Agency. Those guidelines shall be regularly updated as found necessary.
Amendment 560 #
2020/0360(COD)
Proposal for a regulation
Article 12 – paragraph 1 – subparagraph 1
Article 12 – paragraph 1 – subparagraph 1
The guidelines shall includemplement the energy efficiency first principle and ensure that the underlying ENTSO for Electricity and ENTSO for Ga, by developing – together with relevant expertise – indicators to assess the energy efficiency and cost-effectiveness of investments from an overall energy network perspective, and ensure that the underlying ACER’s scenarios are fully in line with the latest medium and long-term European Union decarbonisation targets and the latest available Commission scenarios.
Amendment 562 #
2020/0360(COD)
Proposal for a regulation
Article 12 – paragraph 2
Article 12 – paragraph 2
Amendment 568 #
2020/0360(COD)
Proposal for a regulation
Article 12 – paragraph 3
Article 12 – paragraph 3
3. The ENTSO for Electricity and ENTSO for Gas shall invite the organisations representing all relevant stakeholders, including the Union DSO entity and all relevant hydrogen stakeholders, to participate in the scenarios development processIn order to deliver an integrated energy system, a balanced depth of expertise across all climate neutral energy solutions, from demand through delivery to supply side, is required in the Agency’s scenarios building process. The Agency shall invite relevant technical expertise, including the ENTSO for Electricity and ENTSO for Gas, the Union DSO entity and all relevant representatives from the hydrogen sector, renewable electricity industry, flexibility providers and civil society to participate in the scenarios development process. ACER shall report on how the assumptions are adding up to a consistent pathway to climate neutrality.
Amendment 569 #
2020/0360(COD)
Proposal for a regulation
Article 12 – paragraph 4
Article 12 – paragraph 4
4. The ENTSO for Electricity and the ENTSO for GasAgency shall publish and submit the draft joint scenarios report to the Agency and the Commission for theirits opinion.
Amendment 574 #
2020/0360(COD)
Proposal for a regulation
Article 12 – paragraph 5
Article 12 – paragraph 5
Amendment 582 #
2020/0360(COD)
Proposal for a regulation
Article 12 – paragraph 7
Article 12 – paragraph 7
7. The ENTSO for Electricity and the ENTSO for GasAgency shall adapt theirits joint scenarios report, taking due account of the Agency’s opinion, in line with the Commission’s opinion and submit the updated report to the Commission for its approval.
Amendment 587 #
2020/0360(COD)
Proposal for a regulation
Article 12 – paragraph 8
Article 12 – paragraph 8
8. Within two weeks of the approval of the joint scenarios report by the Commission in accordance with paragraph 7, the ENTSO for Electricity and the ENTSO for GasAgency shall publish their jointits scenarios report on theirits websites. TheyIt shall publish the corresponding input and output data in a sufficiently accurate form, taking due account of the national law and relevant confidentiality agreements.
Amendment 596 #
2020/0360(COD)
Proposal for a regulation
Article 13 – paragraph 1 – subparagraph 1
Article 13 – paragraph 1 – subparagraph 1
When assessing the infrastructure gaps the ENTSO for Electricity and the ENTSO for Gas shall implement the energy efficiency first principle and consider with priority all relevant non-infrastructure related solutions to address the identified gaps. To ensure implementation of the energy efficiency first principle, the ENTSOs shall a) ensure transparency on the energy demand assumptions used for all fuels available in the geography and which underpin the project b) provide a schedule of all non-infrastructure related solutions considered to address the identified gaps.
Amendment 601 #
2020/0360(COD)
Proposal for a regulation
Article 13 – paragraph 1 – subparagraph 2
Article 13 – paragraph 1 – subparagraph 2
Prior to submitting their respective reports, the ENTSO for Electricity and the ENTSO for Gas shall conduct an extensive consultation process involving all relevant demand and supply side stakeholders, including the Union DSO entity, all relevant hydrogen stakeholdersrepresentatives from the hydrogen sector, renewable electricity industry, flexibility providers and civil society and all the Member States representatives part of the priority corridors defined in Annex I.
Amendment 609 #
2020/0360(COD)
Proposal for a regulation
Article 13 – paragraph 3
Article 13 – paragraph 3
3. Within three months following receipt of the infrastructure gaps report together with the input received in the consultation process and a report on how it was taken into account, the Agency shall submit its opinion to the ENTSO for Electricity or ENTSO for Gas and the Commission and make it publicly available.
Amendment 615 #
2020/0360(COD)
Proposal for a regulation
Article 13 – paragraph 5
Article 13 – paragraph 5
5. The ENTSO for Electricity and the ENTSO for Gas shall adapt their infrastructure gaps reports taking due account ofin line with the Agency’s opinion and in line with the Commission’s opinion before the publication of.. Justifications must be provided if these opinions are not integrated in the final infrastructure gaps reports.
Amendment 617 #
2020/0360(COD)
Proposal for a regulation
Article 13 – paragraph 5 a (new)
Article 13 – paragraph 5 a (new)
Amendment 628 #
2020/0360(COD)
Proposal for a regulation
Article 14 – paragraph 2
Article 14 – paragraph 2
2. By [31 JulyMarch 2023] the ENTSO for Electricity, with the involvement of the relevant TSOs, the national regulatory authorities and of the Commission and in line with the agreement referred to in paragraph 1, shall develop and publish integrated offshore network development plans starting from the 2050 objectives, with intermediate steps for 2030 and 2040, for each sea-basin, in line with the priority offshore grid corridors referred to in Annex I, taking into account the need for anticipatory investments reflecting sea basin plans and the 300 GW offshore wind ambitionen, environmental protection and other uses of the sea. Those integrated offshore network development plans shall thereafter be updated every threewo years.
Amendment 674 #
2020/0360(COD)
Proposal for a regulation
Article 16 – paragraph 1
Article 16 – paragraph 1
1. The efficiently incurred investment costs, which excludes maintenance costs, related to a project of common interest falling under the categories set out in points (1)(a), (b), (c), (d) and (e) of Annex II and projects of common interest falling under the category set out in point (3) of Annex II and point 1 (c) of Annex IV, where they fall under the competency of national regulatory authorities, shall be borne by the relevant TSOgrid operator or the project promoters of the transmission or distribution infrastructure of the Member States which the project provides a net positive impact, and, to the extent not covered by congestion rents or other charges, be paid for by network users through tariffs for network access in that or those Member States.
Amendment 680 #
2020/0360(COD)
Proposal for a regulation
Article 16 – paragraph 2 – introductory part
Article 16 – paragraph 2 – introductory part
2. The provisions of this Article shall apply to a project of common interest falling under the categories set out in points (1)(a), (b), (c), (d) and (e) of Annex II and point 1 (c) of Annex IV where at least one project promoter requests the relevant national authorities their application for the costs of the project. They shall apply to a project of common interest falling under the category set out in point in point (3) of Annex II, as relevant, only where an assessment of market demand has already been carried out and indicated that the efficiently incurred investment costs cannot be expected to be covered by the tariffs.
Amendment 693 #
2020/0360(COD)
Proposal for a regulation
Article 16 – paragraph 4 – subparagraph 3
Article 16 – paragraph 4 – subparagraph 3
In allocating costs across borders, the relevant national regulatory authorities, in consultation with the TSOgrid operators concerned, shall seek a mutual agreement based on, but not limited to, the information specified in paragraphs 3(a) and (b). Their assessment shall be based on the same scenario as used in the selection process for the elaboration of the Union list where the project of common interests is listed.
Amendment 694 #
2020/0360(COD)
Proposal for a regulation
Article 16 – paragraph 4 – subparagraph 4
Article 16 – paragraph 4 – subparagraph 4
Where a project of common interest mitigates negative externalities, such as loop flows, and that project of common interest is implemented in the Member State at the origin of the negative externality, such mitigation shall not be regarded as a cross-border benefit and shall therefore not constitute a basis for allocating costs to the TSOgrid operators of the Member States affected by those negative externalities.
Amendment 709 #
2020/0360(COD)
Proposal for a regulation
Article 17 – paragraph 2
Article 17 – paragraph 2
2. In their decision granting the incentives referred to in paragraph 1, national regulatory authorities shall consider the results of the cost-benefit analysis on the basis of the methodology drawn up pursuant to Article 11 and in particular the regional or Union-wide positive externalities generated by the project. The national regulatory authorities shall further analyse the specific risks incurred by the project promoters, the risk mitigation measures taken and the justification of the risk profile in view of the net positive impact provided by the project, when compared to a lower-risk alternative. Eligible risks shall in particular include risks related to new transmission and distribution technologies, both onshore and offshore, risks related to under-recovery of costs and development risks.
Amendment 711 #
2020/0360(COD)
Proposal for a regulation
Article 17 – paragraph 3 – introductory part
Article 17 – paragraph 3 – introductory part
3. The decision granting the incentives shall take into account the specific nature of the and risk incurred by the respective project and may shall grant incentives covering, inter alia, one or more of the following measures:
Amendment 713 #
2020/0360(COD)
Proposal for a regulation
Article 17 – paragraph 3 – point a
Article 17 – paragraph 3 – point a
(a) the rules for anticipatory investment; or
Amendment 716 #
2020/0360(COD)
Proposal for a regulation
Article 17 – paragraph 3 – point c
Article 17 – paragraph 3 – point c
(c) the rules for providing additional return on the capital invested for the project; by the project promoter for the project in a certain percentage on top of the regulated rate of profitability approved according to national legislation; or
Amendment 719 #
2020/0360(COD)
Proposal for a regulation
Article 17 – paragraph 3 – point d
Article 17 – paragraph 3 – point d
(d) any other measure deemed necessary and appropriate.the rules for recognition of costs (CAPEX and OPEX), which shall include:
Amendment 720 #
2020/0360(COD)
Proposal for a regulation
Article 17 – paragraph 3 – point d – point 1 (new)
Article 17 – paragraph 3 – point d – point 1 (new)
1) future regulatory depreciation allowance for any CAPEX costs of major maintenance, repair, or replacement of any project-related assets; and
Amendment 721 #
2020/0360(COD)
Proposal for a regulation
Article 17 – paragraph 3 – point d – point 2 (new)
Article 17 – paragraph 3 – point d – point 2 (new)
2) the non-delayed recognition, in full, of any operational costs of project- related assets and exemption of projects from efficiency targets and related deductions under national legislation;
Amendment 722 #
2020/0360(COD)
Proposal for a regulation
Article 17 – paragraph 3 – point d – point 3 (new)
Article 17 – paragraph 3 – point d – point 3 (new)
3) smartness bonus for innovative digital and renewable integration solutions, including solutions developed within the Horizon Europe programme.
Amendment 724 #
2020/0360(COD)
Proposal for a regulation
Article 17 – paragraph 7
Article 17 – paragraph 7
7. Where the measures referred to in paragraphs 5 and 6 are not sufficient to ensure the timely implementation of projects of common interest, the Commission may shall issue guidelines regarding the incentives laid down in this Article, point 3. (c) or (d).
Amendment 810 #
2020/0360(COD)
Proposal for a regulation
Annex I – Part 4 – point 12 – introductory part
Annex I – Part 4 – point 12 – introductory part
(12) Cross-border carbon dioxide network: development of carbon dioxide transport and storage infrastructure between Member States and with neighbouring third countries in view of the deployment of carbon dioxide capture and storage.
Amendment 814 #
2020/0360(COD)
Proposal for a regulation
Annex I – Part 4 – point 13 – introductory part
Annex I – Part 4 – point 13 – introductory part
(13) Smart gas grids: Adoption of smart gas grid technologies across the Union to efficiently integrate a plurality of renewable and low-carbon gas sources into the gas network, support the uptake of innovative solutions for network management and facilitating smart energy sector integration and demand response.
Amendment 831 #
2020/0360(COD)
Proposal for a regulation
Annex II – paragraph 1 – point 1 – point d
Annex II – paragraph 1 – point 1 – point d
(d) systems and components integrating ICT, through operational digital platforms, control systems and sensor technologies both at transmission and medium voltage distribution level, aiming at a more efficient and intelligent electricity transmission and distribution network, increased capacity to integrate new forms of generation, storage, demand response (e.g. heat pumps and EVs) and consumption and facilitating new business models and market structures;
Amendment 851 #
2020/0360(COD)
Proposal for a regulation
Annex II – paragraph 1 – point 2 – point a
Annex II – paragraph 1 – point 2 – point a
(a) any of the following equipment or installation aiming at enabling and facilitating the integration of renewable and low-carbon gases (including biomethane or renewable hydrogen) into the network: digital systems and components integrating ICT, control systems and sensor technologies to enable the interactive and intelligent monitoring, metering, quality control and management of gas production, transmission, distribution and consumption within a gas network. Furthermore, such projects may also include equipment to enable reverse flows from the distribution to the transmission level and related necessary upgrades to the existing network.
Amendment 871 #
2020/0360(COD)
Proposal for a regulation
Annex II – paragraph 1 – point 3 – point c
Annex II – paragraph 1 – point 3 – point c
(c) reception, storage and regasification or decompression facilities for liquefied hydrogen or hydrogen embedded in other chemical substances with the objective of injecting the hydrogen into the hydrogen grid;
Amendment 890 #
2020/0360(COD)
Proposal for a regulation
Annex II – paragraph 1 – point 4 – point a
Annex II – paragraph 1 – point 4 – point a
(a) electrolysers that: (i) have at least 1050 MW capacity, (ii) the production complies with the life cycle greenhouse gas emissions savings requirement of 70 % relative to a fossil fuel comparator of 94g CO2e/MJ as set out in Article 25(2) and Annex V of Directiveprovided by a single electrolyser or by a set of electrolysers part of a single and coordinated project, (ii) the production complies with the life cycle greenhouse gas emissions savings requirement established for manufacture of hydrogen in the Annexes to the Commission Delegated Regulation …/…. supplementing Regulation (EU) 2018/200120/852 of the European Parliament and of the Council.60 Life cycle greenhouse gas emissions savings are calculated using the methodology referred to in Article 28(5) of Directive (EU) 2018/2001 or, alternatively, using ISO 14067 or ISO 14064-1 by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives. Quantified life-cycle GHG emission savings are verified in line with Article 30 of Directive (EU) 2018/2001 where applicable, or by an independent third party, and (iii) have also a network- related function; _________________ 60; OJ L 328, 21.12.2018, p. 82.
Amendment 904 #
2020/0360(COD)
Proposal for a regulation
Annex II – paragraph 1 – point 5 – point a
Annex II – paragraph 1 – point 5 – point a
(a) dedicated pipelines, other than upstream pipeline netwinfrastructure and mobile transporkt, used to transport carbon dioxide from more than one source, i.e. industrial installations (including power plants)sources, that produce carbon dioxide gas from combustion or other chemical reactions involving fossil or non- fossil carbon-containing compounds, for the purpose of permanent geological storage of carbon dioxide pursuant to Directive 2009/31/EC of the European Parliament and of the Council61 ; _________________ 61 OJ L 140, 5.6.2009, p. 114.
Amendment 909 #
2020/0360(COD)
Proposal for a regulation
Annex II – paragraph 1 – point 5 – point b
Annex II – paragraph 1 – point 5 – point b
(b) facilities for liquefaction and buffer storage of carbon dioxide in view of its further transportation. This does not include infrastructure within a geological formation used for the permanent geological storage of carbon dioxide pursuant to Directive 2009/31/EC and associated surface and injection facilities;
Amendment 918 #
2020/0360(COD)
Proposal for a regulation
Annex III – Part 1 – point 1 – introductory part
Annex III – Part 1 – point 1 – introductory part
(1) with regard to energy infrastructure falling under the competency of national regulatory authorities, each Group shall be composed of representatives of the Member States, national regulatory authorities, TSOs, DSOs as well as the Commission, the Agency and the ENTSO for Electricity or the ENTSO for Gas, representatives from the hydrogen sector, renewable electricity industry, flexibility providers and civil society as relevant.
Amendment 929 #
2020/0360(COD)
Proposal for a regulation
Annex III – Part 2 – point 1 – point c
Annex III – Part 2 – point 1 – point c
(c) for projects having reached a sufficient degree of maturity, a project- specific cost-benefit analysis based on the methodologies developed by the ENTSO for electricity or the ENTSO for gasAgency pursuant to Article 11;
Amendment 935 #
2020/0360(COD)
Proposal for a regulation
Annex III – Part 2 – point 4
Annex III – Part 2 – point 4
(4) as of 1 January 2024, the proposed hydrogen projects of common interest falling under the categories set out in point (3) of Annex II are projects that are part of the latest available Union-wide ten-year network development plan for gas, developed by the ENTSO for Gas pursuant Article 8 of Regulation (EC) No 715/2009Agency with the participation and close cooperation of hydrogen project promoters.
Amendment 939 #
2020/0360(COD)
Proposal for a regulation
Annex III – Part 2 – point 5 – introductory part
Annex III – Part 2 – point 5 – introductory part
(5) by 30 June 2022 and, subsequently, for every Union-wide ten-year network development plans, the ENTSO for Electricity and ENTSO for GasAgency shall issue updated guidelines for inclusion of projects in their respective Union-wide ten-year network development plans, referred to in points (3) and (4), in order to ensure equal treatment and transparency of the process. For all the projects included in the Union list of projects of common interest in force at the time, the guidelines shall define a simplified process of inclusion in the Union-wide ten-year network development plans by automatic inclusion taking into account the documentation and data already submitted during the previous Union-wide ten-year network development plan processes as long as the information therein remains valid.
Amendment 942 #
2020/0360(COD)
Proposal for a regulation
Annex III – Part 2 – point 6
Annex III – Part 2 – point 6
(6) proposed carbon dioxide transport and storage projects falling under the category set out in point (5) of Annex II shall be presented as part of a plan, developed by at least two Member States, for the development of cross-border carbon dioxide transport and storage infrastructure, to be presented by the Member States concerned or entities designated by those Member States to the Commission.
Amendment 965 #
2020/0360(COD)
Proposal for a regulation
Annex IV – point 1 – point c
Annex IV – point 1 – point c
(c) for smart electricity grids, the project is designed for equipment and installations at high-voltage and medium- voltage level. It involves transmission system operators, transmission and distribution system operators or distribution system operators from at least two Member States. Distribution system operators can be involved only with the support of the transmission system operators, of at least two Member States, that are closely associated to the project and ensure interoperability. A project covers at least 50000 users, generators, consumers or prosumers of electricity, in a consumption area of at least 300 Gigawatthours/year, of which at least 20 % originate from variable renewable resources; The projects may also foresees a crossborder impact, without involving a physical common border;
Amendment 974 #
2020/0360(COD)
Proposal for a regulation
Annex IV – point 1 – point f
Annex IV – point 1 – point f
(f) for electrolysers, the project provides at least 1050 MW installed capacity and the, provided by a single electrolyser or by a set of electrolysers part of a single and coordinated project and it brings benefits directly or indirectly to at least two Member States;
Amendment 993 #
2020/0360(COD)
Proposal for a regulation
Annex IV – point 2 – point c
Annex IV – point 2 – point c
(c) for projects of mutual interest in the category set out in point (5) of Annex II, the project can be used to transport or store anthropogenic carbon dioxide by at least two Member States and a third country.
Amendment 1014 #
2020/0360(COD)
Proposal for a regulation
Annex IV – point 5 – point a
Annex IV – point 5 – point a
(a) Sustainability measured as the contribution of a project to: greenhouse gas emission reductions in hard to abate sectors different end-use applications, such as heavy industry or long duty transport; flexibility and seasonal storage options for renewable electricity generation; or the integration of renewable hydrogen.
Amendment 1017 #
2020/0360(COD)
Proposal for a regulation
Annex IV – point 5 – point b
Annex IV – point 5 – point b
(b) market integration and interoperability measured by calculating the additional value of the project to the integration of market areas and price convergence, to the overall flexibilitysignificantly increasing existing cross-border hydrogen transport capacity at a border between two Member States compared to the situation prior to the commissioning of the systemproject.
Amendment 1026 #
2020/0360(COD)
Proposal for a regulation
Annex IV – point 6 – point a
Annex IV – point 6 – point a
(a) level of sustainability measured by assessing the share of renewable and low- carbon gases integrated into the gas network, the related greenhouse gas emission savings towards total system decarbonisation and the adequate detection of leakage.
Amendment 1029 #
2020/0360(COD)
Proposal for a regulation
Annex IV – point 6 – point b
Annex IV – point 6 – point b
(b) quality and security of supply measured by assessing the ratio of reliably available gas supply and peak demand, the share of imports replaced by local renewable and low-carbon gases, the stability of system operation, the duration and frequency of interruptions per customer.
Amendment 1043 #
2020/0360(COD)
Proposal for a regulation
Annex IV – point 7 a (new)
Annex IV – point 7 a (new)
(7 a) concerning carbon dioxide infrastructure falling under the energy infrastructure categories set out in point (5) of Annex II the criteria listed in Article 4 shall be evaluated as follows: (a) sustainability measured by considering a significant net reduction of emissions along the whole project lifecycle and its efficiency compared to other solutions to abate the amount of carbon dioxide to be captured, such as energy efficiency or integration of renewable sources; (b) resilience and security measured by assessing the security of the infrastructure and usage of the best-available technology. (c) efficient use of resources by considering other possible carbon dioxide infrastructure.
Amendment 1045 #
2020/0360(COD)
(1) the area for the analysis of an individual project shall cover all Member States and third countries, on whose territory the project is located, all directly neighbouring Member States and all other Member States significantly impacted by the project. For this purpose, ENTSO for electricity and ENTSO for gasthe Agency shall cooperate with all the relevant system operators in the relevant third countries.
Amendment 1052 #
2020/0360(COD)
Proposal for a regulation
Annex V – point 4
Annex V – point 4
(4) it shall give guidance for the development and use of network and market modelling necessary for the cost- benefit analysis. The modelling shall allow for a full assessment of economic, including market integration, security of supply and competition, social and environmental and climate impacts, including the cross-sectorial impacts and indirect cross border impact. The methodology shall include details on why, what and how each of the benefits and costs are calculated.
Amendment 1054 #
2020/0360(COD)
Proposal for a regulation
Annex V – point 5
Annex V – point 5
(5) it shall include and explain how the energy efficiency first principle is implemented , and how the cost- effectiveness of investments has been calculated to fully anticipate any redundancy of assets, to avoid stranded assets in the long term, to prefer extending and developing the use of existing assets before new investment in all the steps of the ten- Year Network Development Plans.
Amendment 57 #
2020/0268(COD)
Proposal for a directive
Article 7 – paragraph 1 – point 2 – point c
Article 7 – paragraph 1 – point 2 – point c
Directive (E) 2015/2366
Article 95 – paragraph 5
Article 95 – paragraph 5
5. EBA shall promote cooperation, including the sharing of information, in the area of operational risks associated with payment services among the competent authorities, and between the competent authorities, ENISA and the ECB.;
Amendment 59 #
2020/0268(COD)
Proposal for a directive
Article 7 – paragraph 1 – point 3 – point b a (new)
Article 7 – paragraph 1 – point 3 – point b a (new)
Directive (EU) 2015/2366
Article 96 – paragraph 6 a (new)
Article 96 – paragraph 6 a (new)
(b a) the following paragraph is added: '6a. Payment service providers referred to in points (a), (b) and (d) of Article 1(1) who fall under the scope of Regulation (EU) 2021/xx of the European Parliament and of the Council* [DORA], and who manage, classify and report operational or security payment-related incidents and major operational or security payment- related incidents in accordance with Chapter III of Regulation (EU) 2021/xx of the European Parliament and of the Council* [DORA], shall be exempted from the application of paragraphs 1 to 5 of this Article.'
Amendment 209 #
2020/0266(COD)
Proposal for a regulation
Recital 53
Recital 53
(53) Rights of access, inspection and audit by the financial entity or an appointed third party should cover the full range of relevant ICT systems, networks, devices, information and data either used for, or contributing to, the provision of services to financial entities. They are crucial instruments in the financial entities’ ongoing monitoring of the ICT third-party service provider’s performance, coupled with the latter’s full cooperation during inspections. In the same vein, the competent authority of the financial entity should have those rights, based on notices, to inspect and audit the ICT third-party service provider, subject to confidentiality.
Amendment 265 #
2020/0266(COD)
Proposal for a regulation
Article 2 – paragraph 1 – point u a (new)
Article 2 – paragraph 1 – point u a (new)
(u a) payment cards' networks,
Amendment 286 #
2020/0266(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point 6 a (new)
Article 3 – paragraph 1 – point 6 a (new)
(6 a) ‘operational or security payment- related incident’, means an event or a series of linked occurrences unforeseen by financial entities referred to in points (a) to (c) of Article 2(1) which has or is likely to have an adverse impact on the integrity, availability, confidentiality, authenticity or continuity of payment- related services;
Amendment 291 #
2020/0266(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point 7 a (new)
Article 3 – paragraph 1 – point 7 a (new)
(7 a) ‘major operational or security payment-related incident’ means an operational or security payment-related incident which meets the criteria set out in Article 16(2)(a);
Amendment 292 #
2020/0266(COD)
Proposal for a regulation
Article 3 – paragraph 1 – point 8 a (new)
Article 3 – paragraph 1 – point 8 a (new)
(8 a) ‘significant cyber threat’ means a cyber threat whose characteristics clearly indicate that it is likely to result in a major ICT-related incident or a major operational or security payment-related incident;
Amendment 470 #
2020/0266(COD)
Proposal for a regulation
Article 15 – paragraph 3 a (new)
Article 15 – paragraph 3 a (new)
3 a. The requirements laid down in the paragraphs 1, 2 and 3 shall apply to operational or security payment-related incidents and to major operational or security payment-related incidents, where they concern financial entities referred to in points (a), (b) and (c) of Article 2(1).
Amendment 471 #
2020/0266(COD)
Proposal for a regulation
Article 15 a (new)
Article 15 a (new)
Article 15 a Operational or security payment-related incidents concerning financial entities referred to in points (a), (b) and (c) of Article 2(1) The requirements laid down in Chapter III of this Regulation shall apply to operational or security payment-related incidents and to major operational or security payment-related incidents where they concern financial entities referred to in points (a), (b) and (c) of Article 2(1).
Amendment 474 #
2020/0266(COD)
Proposal for a regulation
Article 16 – paragraph 1 a (new)
Article 16 – paragraph 1 a (new)
1 a. The classification requirements laid down in paragraph 1 shall apply to operational or security payment-related incidents and major operational or security payment-related incidents in cases where they concern financial entities referred to in points (a), (b) and (c) of Article 2(1).
Amendment 475 #
2020/0266(COD)
Proposal for a regulation
Article 16 – paragraph 1 b (new)
Article 16 – paragraph 1 b (new)
1 b. 1b. Financial entities shall classify significant cyber threats based on the following criteria: (a) the number or relevance of clients or financial counterparts targeted and, where applicable, the amount or number of transactions targeted by the significant cyber threat; (b) the duration or the frequency of the significant cyber threat; (c) the geographical spread with regard to the areas targeted by the significant cyber threat, particularly if it affects more than two Member States; (d) the criticality of the services targeted, including the financial entity’s transactions and operations;
Amendment 478 #
2020/0266(COD)
Proposal for a regulation
Article 16 – paragraph 2 – point a
Article 16 – paragraph 2 – point a
(a) the criteria set out in paragraph 1, including materiality thresholds for determining major ICT-related incidents or, as applicable, major operational or security payment-related incidents which are subject to the reporting obligation laid down in Article 17(1);
Amendment 479 #
2020/0266(COD)
Proposal for a regulation
Article 16 – paragraph 2 – point b
Article 16 – paragraph 2 – point b
(b) the criteria to be applied by competent authorities for the purpose of assessing the relevance of major ICT- related incidents or, as applicable, major operational or security payment-related incidents, to other Member States’ jurisdictions, and the details of ICT-related incidents reporor, as applicable, major operational or security payment-related incidents, to be shared with other competent authorities pursuant to points (5) and (6) of Article 17.
Amendment 482 #
2020/0266(COD)
Proposal for a regulation
Article 16 – paragraph 2 – point b a (new)
Article 16 – paragraph 2 – point b a (new)
(b a) the criteria set out in paragraph 1b, including high materiality thresholds for determining significant cyber threats which are subject to the reporting obligation laid down in Article 17 (1a);
Amendment 487 #
2020/0266(COD)
Proposal for a regulation
Article 17 – title
Article 17 – title
17 Reporting of major ICT-related incidents and significant cyber threats
Amendment 492 #
2020/0266(COD)
Proposal for a regulation
Article 17 – paragraph 1 a (new)
Article 17 – paragraph 1 a (new)
1 a. Financial entities shall notify significant cyber threats without undue delay to the relevant competent authority as referred to in Article 41.
Amendment 498 #
2020/0266(COD)
Proposal for a regulation
Article 17 – paragraph 2 a (new)
Article 17 – paragraph 2 a (new)
2 a. Where a significant cyber threat could adversely impact the financial interests of clients, financial entities shall inform their clients, without undue delay, of the significant cyber threat and of the measures which the financial entity intends to take to mitigate the adverse effects of such threat. Where appropriate, the financial entity shall also advise its clients on the measures they can take to mitigate the adverse effects of the threat.
Amendment 523 #
2020/0266(COD)
Proposal for a regulation
Article 17 – paragraph 5 – introductory part
Article 17 – paragraph 5 – introductory part
5. Upon receipt of the report referred to in paragraph 1 or the notification referred to in paragraph 1a, the competent authority shall, without undue delay, provide details of the incidenmajor ICT-related incident or significant cyber threat to:
Amendment 524 #
2020/0266(COD)
Proposal for a regulation
Article 17 – paragraph 5 – point c a (new)
Article 17 – paragraph 5 – point c a (new)
(c a) the Single Resolution Board for entities referred to in Article 7(2) of Regulation EU 806/2014, and national resolution authorities in relation to entitites referred to in Article 7(3) of Regulation EU 806/2014. National resolution authorities should provide to the SRB, on a six monthly basis, a summary of the report received under this Article.
Amendment 528 #
2020/0266(COD)
Proposal for a regulation
Article 18 – paragraph 1 – point a – point 1 a (new)
Article 18 – paragraph 1 – point a – point 1 a (new)
(1 a) establish the content of the notification for significant cyber threats;
Amendment 529 #
2020/0266(COD)
Proposal for a regulation
Article 18 – paragraph 1 – point b
Article 18 – paragraph 1 – point b
(b) common draft implementing technical standards in order to establish the standard forms, templates and procedures for financial entities to report a major ICT- related incident and notify a significant cyber threat.
Amendment 545 #
2020/0266(COD)
Proposal for a regulation
Article 20 – paragraph 1
Article 20 – paragraph 1
1. Upon receipt of a report as referred to in Article 17(1) and (1a), the competent authority shall acknowledge receipt of notification and shall as quickly as possible provide all necessary feedback or guidance to the financial entity, in particular to discuss remedies at the level of the entity or ways to minimise adverse impact across sectors and also provide appropriately anonymised feedback, insight and intelligence to all relevant financial entities where it could be beneficial, based on any major incident reports they receive.
Amendment 564 #
2020/0266(COD)
At the end of the test, after reports and remediation planthe financial entity and the external testers shave bell provide to the competent agreed, the financial entity and uthority or, in the case of ICT third-party service providers entering into contractual arrangements withe external testers shall provide to the competent authoritydirectly, to the Lead Overseers, a confidential summary of the test results and the documentation confirming that the threat led penetration testing has been conducted in accordance with the requirements. Competent authorities shall validate the documentation and issue an attestationissue an attestation confirming that the test was performed in accordance with the requirements based on the documentation in order to allow for mutual recognition of threat led penetration tests between competent authorities.
Amendment 568 #
2020/0266(COD)
Proposal for a regulation
Article 23 – paragraph 3 – introductory part
Article 23 – paragraph 3 – introductory part
3. Financial entities shall contract external testers in accordance with Article 24 for the purposes of undertaking threat led penetration testing.
Amendment 576 #
2020/0266(COD)
Proposal for a regulation
Article 23 – paragraph 4 – point c
Article 23 – paragraph 4 – point c
(c) the type of supervisory cooperation needed for the implementation and to facilitate full mutual recognition of threat led penetration testing in the context of financial entities which operate in more than one Member State, to allow an appropriate level of supervisory involvement and a flexible implementation to cater for specificities of financial sub- sectors or local financial markets..
Amendment 580 #
Amendment 582 #
2020/0266(COD)
Proposal for a regulation
Article 24 – paragraph 1 – point d
Article 24 – paragraph 1 – point d
(d) in case of external testers,are independent and provide an independent assurance or an audit report in relation to the sound management of risks associated with the execution of threat led penetration testing, including the proper protection of the financial entity’s confidential information and redress for the business risks of the financial entity;
Amendment 583 #
2020/0266(COD)
Proposal for a regulation
Article 24 – paragraph 1 – point e
Article 24 – paragraph 1 – point e
(e) in case of external testers, are dully and fully covered by relevant professional indemnity insurances, including against risks of misconduct and negligence.
Amendment 596 #
2020/0266(COD)
Proposal for a regulation
Article 25 – paragraph 1 – point 8 – introductory part
Article 25 – paragraph 1 – point 8 – introductory part
8. Financial entities shall ensure that contractual arrangements on the use of ICT services are terminatedmay be wholly terminated, if no rectification is possible, and partially terminated, if a rectification is possible, at least under the following circumstances:
Amendment 632 #
2020/0266(COD)
Proposal for a regulation
Article 27 – paragraph 2 – point h – point i
Article 27 – paragraph 2 – point h – point i
i) unrestricted rights of access, inspection and audit by the competent authority, the financial entity or by an appointed third-party, and the right to take copies of relevant documentation, the effective exercise of which is not impeded or limited by other contractual arrangements or implementation policies;
Amendment 634 #
2020/0266(COD)
Proposal for a regulation
Article 27 – paragraph 2 – point h – point iii
Article 27 – paragraph 2 – point h – point iii
iii) the commitment to fully cooperate during the onsite inspections and audits performed by the financial enticompetent authority, financial entity or by an appointed third party and details on the scope, modalities and frequency of remotesuch inspections and audits;
Amendment 675 #
2020/0266(COD)
Proposal for a regulation
Article 28 – paragraph 9
Article 28 – paragraph 9
9. Financial entities shall not make use ofrefrain from using an ICT third-party service provider established in a third country that would be designated as critical pursuant to point (a) of paragraph 1 if it were establisheddoes not establish a subsidiary in the Union.
Amendment 706 #
2020/0266(COD)
Proposal for a regulation
Article 31 – paragraph 4
Article 31 – paragraph 4
4. The Lead Overseer mayshall decide, in the case of full or partial non-compliance with the appropriate measures taken in accordance with points (a), (b) or (c), within 30 calendar days, to impose a periodic penalty payment to compel the critical ICT third-party service provider to comply with points (a), (b) and (c) of paragraph 1.
Amendment 713 #
2020/0266(COD)
Proposal for a regulation
Article 32 – paragraph 1
Article 32 – paragraph 1
1. The Lead Overseer may by simple request or by decision require the critical ICT third-party providers to provide all information that is necessary for the Lead Overseer to carry out its duties under this Regulation, including all relevant business or operational documents, contracts, policies documentation, ICT security audit reports, ICT-related incident reports, as well as any information relating to parties to whom the critical ICT third-party provider has outsourced operational functions or activities. Any contractual clauses between the financial entity and the critical ICT third-party service provider restricting access to information by the Lead Overseer shall be declared null and void.
Amendment 715 #
2020/0266(COD)
Proposal for a regulation
Article 32 – paragraph 3 – point e
Article 32 – paragraph 3 – point e
(e) indicate the periodic penalty payments provided for in Article 31(4) where the production of the required information is incomplete or when such information is not provided within the time limit established in point (d);
Amendment 734 #
2020/0266(COD)
Proposal for a regulation
Article 37 – paragraph 3
Article 37 – paragraph 3
3. Competent authorities may, in accordance with Article 44, as a measure of last resort, require financial entities to temporarily suspend, either in part or completely, the use or deployment of a service provided by the critical ICT third- party provider until the risks identified in the recommendations addressed to critical ICT third-party providers have been addressed. Where necessary, they may require financial entities to terminate, in part or completely, the relevant contractual arrangements concluded with the critical ICT third-party service providers, after considering risks and mitigating measures and following the defined exit strategies put in place by the financial entity. Following the request for termination, the competent authorities shall allow sufficient time for financial entities to adjust their contractual arrangements with ICT third-party service providers in such a way as to not jeopardise digital operational resilience.
Amendment 739 #
2020/0266(COD)
Proposal for a regulation
Article 37 – paragraph 4 – point d a (new)
Article 37 – paragraph 4 – point d a (new)
(d a) whether the suspension or termination introduces a discontinuity risk for the business operations of the customer of the critical ICT third-party provider.
Amendment 43 #
2020/0148(CNS)
Proposal for a directive
Recital 2
Recital 2
(2) In the past years, the Commission has been monitoring the application and, in 2019, completed an evaluation of Directive 2011/16/EU22. While significant improvements have been made in the field of automatic exchange of information, there is still a need to improve existing provisions that relate to all forms of exchanges of information and administrative cooperation. In order to take into account the evolution of the situation with regard to tax transparency, this directive might need to be regularly updated. _________________ 22European Commission, Commission Staff Working Document, Evaluation of the Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, SWD(2019) 328 final.
Amendment 51 #
2020/0148(CNS)
Proposal for a directive
Recital 7 b (new)
Recital 7 b (new)
(7b) Digital goods and services tend to be highly mobile and intangible and therefore more prone to suffer from aggressive tax planning practices, since many business models do not require physical infrastructure in order to carry out transactions with customers and make profits. In particular, online sellers and sellers operating via platforms currently enjoy the opportunity to make revenues that are poorly reported, hence at high risk of remaining undertaxed or not taxed at all.
Amendment 54 #
2020/0148(CNS)
Proposal for a directive
Recital 13
Recital 13
(13) Given the digital nature and flexibility of digital platforms, the reporting obligation should extend to those platform operators that perform commercial activity in the Union but are neither residents for tax purposes, nor incorporated or managed nor have a permanent establishment in a Member State. This would ensure a level playing field among the platforms and prevent unfair competition. In order to facilitate this, foreign platforms should be required to register and report in one single Member State for the purpose of operating in the internal market, taking into account the location of their global or regional headquarter, the effective place of management as well as the existence of substantial economic activity in that chosen Member State.
Amendment 77 #
2020/0148(CNS)
Proposal for a directive
Recital 29 a (new)
Recital 29 a (new)
(29a) This Directive aims at limiting the exposure of the entire Union to high risks of money laundering, tax fraud and corruption, which could also threaten its security. Other tools should be proposed to also share information such as the granting of European visas and citizenship by investment or residency by investment programmes.
Amendment 79 #
2020/0148(CNS)
Proposal for a directive
Recital 30 a (new)
Recital 30 a (new)
(30a) The Commission has announced its intention to propose a revision of this directive to allow for the exchange of information regarding crypto-assets. The Financial Action Task Force (FATF) adopted a broad definition of virtual currency and recommended incorporating within the scope of AML/CFT obligations any natural or legal person who conducts activities including exchange between crypto-assets, transfer of crypto-assets and participation in and provision of financial services related to initial coin offerings.
Amendment 80 #
2020/0148(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)
Directive 2011/16/EU
Article 3 – point 9 – point a a (new)
Article 3 – point 9 – point a a (new)
(aa) The following point is inserted in the first subparagraph: (aa) for the purpose of Articles 8a, 8aa, and 8ab, the systematic notification of new information communicated to the other Member States.
Amendment 22 #
2020/0141(NLE)
Proposal for a decision
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Decision 2008/376/EC
Article 2 – paragraph 2
Article 2 – paragraph 2
The Research Programme shall provide support to all relevant stakeholders for collaborative research in the coal and steel sectors. The Research Programme shall also provide support for clean steel breakthrough technologies leading to near zero-carbon steel making projects and research projects for managing the just transition of formerly operating coal mines or, coal mines in the process of closure as well as those envisaged to cease to operate in line with the Union climate neutrality goals and related infrastructure in line with the Just Transition Mechanism and in compliance with Article 4(2) of Council Decision 2003/76/EC1a. The Research Programme shall be consistent with the political, scientific, and technological objectives of the Union, and shall complement the activities carried out in the Member States and within the existing EU research programmes, in particular the fHorizon Europe – the Framework pProgramme for rResearch, technological development and demonstration activities and Innovation (hereinafter referred to as ‘the Research Framework Programme’).; _________________ 1aCouncil Decision 2003/76/EC of 1 February 2003 establishing the measures necessary for the implementation of the Protocol, annexed to the Treaty establishing the European Community, on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel (OJ L 29, 5.2.2003).
Amendment 29 #
2020/0141(NLE)
Proposal for a decision
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Decision 2008/376/EC
Article 4 – paragraph 1 – introductory part
Article 4 – paragraph 1 – introductory part
1. Research projects shall support the process of transition towards a climate- neutral Union economy by 2050, with the objective to support the phasing out of fossil fuels, to develop alternative activities on former mine sites and avoid or restore environmental damage of coal mines in the process of closure, formerly operating coal mines and their surroundingsose envisaged to cease to operate in line with the Union climate neutrality goals and their surroundings, excluding any support for coal production and for sustaining it above the planned closure date. Projects shall in particular focus on:
Amendment 34 #
2020/0141(NLE)
Proposal for a decision
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Decision 2008/376/EC
Article 4 – paragraph 1 – point (b)
Article 4 – paragraph 1 – point (b)
(b) energy storage, renewable hydrogen production, use and storage, production of e-fuels and the use of geothermal energy on former coal sites;
Amendment 39 #
2020/0141(NLE)
Proposal for a decision
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Decision 2008/367/EC
Article 4 – paragraph 1 – point (c)
Article 4 – paragraph 1 – point (c)
(c) non-energetic uses and the production of raw materials from mining wastes and residues from formerly operating coal mines or those in the closure proces, from coal mines in the process of closure as well as from those envisaged to cease to operate in line with the Union climate neutrality goals, duly assessing that their climate, environmental and health impact is minimised and lower than alternative solutions;
Amendment 42 #
2020/0141(NLE)
Proposal for a decision
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Decision 2008/376/EC
Article 4 – paragraph 1 – point (ca) (new)
Article 4 – paragraph 1 – point (ca) (new)
(c a) energy efficiency and security, especially where coal-based energy supply is considerably diminished;
Amendment 45 #
2020/0141(NLE)
Proposal for a decision
Article 1 – paragraph 1 – point 2
Article 1 – paragraph 1 – point 2
Decision 2008/376/EC
Article 4 – paragraph 1 – point (e)
Article 4 – paragraph 1 – point (e)
(e) promotingresearch regarding the impact on employment in communities and regions affected by phasing out of coal and promoting the creation of new work places, the development of efficient re- skilling and up-skilling programmes for labour affected by a coal phase out. This includes research on training and re- skilling of labour force employed or previously employed in the coal sector.
Amendment 49 #
2020/0141(NLE)
Proposal for a decision
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Decision 2008/376/EC
Article 5 – paragraph 1
Article 5 – paragraph 1
Issues concerning safety in coal mines in the process of closure and, formerly operating coal mines as well as those envisaged to cease to operate with a view to improving working conditions, occupational health and safety, as well as environmental issues deleterious to health, shall be taken into account in the projects covering the activities referred to in Articles 4 and 6.
Amendment 50 #
2020/0141(NLE)
Proposal for a decision
Article 1 – paragraph 1 – point 3
Article 1 – paragraph 1 – point 3
Decision 2008/376/EC
Article 5 – paragraph 2
Article 5 – paragraph 2
Research projects shall focus on diseases related to mining activities, with a special emphasis on air pollution induced diseases, with the aim of improving the health of people living in coal regions in transition. Research projects shall also ensure protective measures during the closure of mines and in formerly operating mines.;
Amendment 55 #
2020/0141(NLE)
Proposal for a decision
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Decision 2008/367/EC
Article 6 – paragraph 1
Article 6 – paragraph 1
1. Research projects shall seek to minimise the impacts of coal mines in the process of closure and, of formerly operating coal mines as well as those envisaged to cease to operate in line with the Union climate neutrality goals on the atmosphere, water and soils. Research shall be geared towards preserving and restoring natural resources for future generations and minimising thnegative environmental impact of coal mines in the process of closure and in formerly operatingthose mines.
Amendment 56 #
2020/0141(NLE)
Proposal for a decision
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Decision 2008/376/EC
Article 6 – paragraph 2 – introductory part
Article 6 – paragraph 2 – introductory part
2. Preference shall be given to projects based on innovative technologies or the innovative connection of technologies that envisage one or more of the following:
Amendment 60 #
2020/0141(NLE)
Proposal for a decision
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Decision 2008/367/EC
Article 6 – paragraph 2 – point (c)
Article 6 – paragraph 2 – point (c)
(c) managing and re-using mining waste, fly ash and desulphurisation products from coal mines in the process of closure and, formerly operating coal mines as well as those envisaged to cease to operate in line with the Union climate neutrality goals, accompanied, where relevant, by other forms of waste;
Amendment 67 #
2020/0141(NLE)
Proposal for a decision
Article 1 – paragraph 1 – point 4
Article 1 – paragraph 1 – point 4
Decision 2008/367/EC
Article 6 – paragraph 2 – point (g)
Article 6 – paragraph 2 – point (g)
(g) protecting surface infrastructure against the effects of subsidence in the short and long term., with a special emphasis on areas with private housing and critical infrastructure;
Amendment 238 #
2020/0104(COD)
Proposal for a regulation
Recital 11
Recital 11
(11) Reflecting the European Green Deal as Europe’s sustainable growth strategy and the translation of the Union's commitments to implement the Paris Agreement and the United Nations’ Sustainable Development Goals, the Facility established by this Regulation will contribute to mainstreaming climate actions and environmental sustainability and to the achievement of an overall target of 25 30% of the EU budget expenditures supporting climate objectives. The Facility should only finance projects respecting the “do no significant harm” principle. The do no significant harm principle should be operationalised for all spending through the recovery and resilience facility through a delegated act, taking duly into account Article 2(17) of the EU regulation 2019/2088 on sustainability- related disclosures in the financial services sector and, for environment- related issues, by Article 17 of the regulation 2020/852 on the establishment of a framework to facilitate sustainable investment (EU taxonomy), in order to ensure coherence amongst EU spending priorities.
Amendment 260 #
2020/0104(COD)
Proposal for a regulation
Recital 11 a (new)
Recital 11 a (new)
(11a) The methodology to determine spending on environmental objectives, including on climate and biodiversity actions should be developed using appropriately the criteria established by the EU framework to facilitate sustainable investment (EU taxonomy).
Amendment 280 #
2020/0104(COD)
Proposal for a regulation
Recital 12 a (new)
Recital 12 a (new)
(12a) It is important that recovery and resilience plans display coherence in their implementation of environmental, social and governance sustainability and are coherent with EU priorities such as the European Green Deal and the European Pillar of Social Rights, and the Sustainable Europe Investment Plan.
Amendment 325 #
2020/0104(COD)
Proposal for a regulation
Recital 14 a (new)
Recital 14 a (new)
(14a) The RRF provides a way to modernise the EU budget through investments in innovative projects that provide new opportunities for future generations.
Amendment 454 #
2020/0104(COD)
Proposal for a regulation
Recital 26
Recital 26
(26) Provided that the recovery and resilience plan is completed and has satisfactorily addressesd the assessment criteria, the Member State concerned should be allocated the maximum financial contribution where the estimated total costs of the reform and investment included in the recovery and resilience plan is equal to, or higher than, the amount of the maximum financial contribution itself. The Member State concerned should instead be allocated an amount equal to the estimated total cost of the recovery and resilience plan where such estimated total cost is lower than the maximum financial contribution itself. No financial contribution should be awarded to the Member State if the recovery and resilience plan does not satisfactorily address the assessment criteria.
Amendment 500 #
2020/0104(COD)
Proposal for a regulation
Recital 32
Recital 32
(32) For the purpose of sound financial management, specific rules should be laid down for budget commitments, payments, suspension, cancellation and recovery of funds. To ensure predictability, it should be possible for Member States to submit requests for payments on a biannual basis. Payments should be made in instalments and be based on a positive assessment by the Commission of the complete implementation of the recovery and resilience plan by the Member State. Suspension and cancellation of the financial contribution should be possible when the recovery and resilience plan has not been implemented in a satisfactory manner by the Member State. Appropriate contradictory procedures should be established to ensure that the decision by the Commission in relation to suspension, cancellation and recovery of amounts paid respects the right of Member States to provide observations.
Amendment 521 #
2020/0104(COD)
Proposal for a regulation
Recital 35 a (new)
Recital 35 a (new)
(35a) All money spent through the RRF should be spent efficiently, having a double positive impact on Europe's recovery from the crisis and on Europe’s transition to a sustainable economy.
Amendment 544 #
2020/0104(COD)
Proposal for a regulation
Recital 39
Recital 39
(39) The recovery and resilience plans to be implemented by the Member States and the corresponding financial contribution allocated to them should be established by the Commission by way of implementing act. In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission. The implementing powers relating to the adoption of the recovery and resilience plans and to the payment of the financial support upon fulfilment of the relevant milestones and targets should be exercised by the Commission in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council, under the examination procedure thereof13 . After the adoption of an implementing act, it should be possible for the Member State concerned and the Commission to agree on certain operational arrangements of a technical nature, detailing aspects of the implementation with respect to timelines, indicators for the milestones and targets, and access to underlying data. To allow the continuous relevance of the operational arrangements in respect of the prevailing circumstances during the implementation of the recovery and resilience plan, it should be possible that the elements of such technical arrangements may be modified by mutual consent. Horizontal financial rules adopted by the European Parliament and the Council on the basis of Article 322 of the Treaty on the Functioning of the European Union apply to this Regulation. These rules are laid down in the Financial Regulation and determine in particular the procedure for establishing and implementing the budget through grants, procurement, prizes, indirect implementation, and provide for checks on the responsibility of financial actors. Rules adopted on the basis of Article 322 TFEU also concern the protection of the Union's budget in case of generalised deficiencies as regards the rule of law in the Member States, as the respect for the rule of law is an essential precondition for sound financial management and effective EU fundingdelegated act. __________________ 13Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).
Amendment 1067 #
2020/0104(COD)
Proposal for a regulation
Article 15 a (new)
Article 15 a (new)
Article 15 a Regular ongoing budgetary expenditures shall not be considered as eligible for funding under the RRF.
Amendment 1088 #
2020/0104(COD)
Proposal for a regulation
Article 16 – paragraph 3 – introductory part
Article 16 – paragraph 3 – introductory part
3. The Commission shall assess the importance and coherence of the recovery and resilience plan and its contribution to the green, social and digital transitions, and for that purpose, shall take into account the following criteria:
Amendment 1119 #
2020/0104(COD)
Proposal for a regulation
Article 16 – paragraph 3 – point b
Article 16 – paragraph 3 – point b
(b) whether the plan contains measures that effectively contribute to the green and the digital transitions or to addressing the challenges resulting from them,; whether in particular the plan contains measures aiming at closing the digital gap in EU Member States, and measures boosting the digital literacy;
Amendment 1164 #
2020/0104(COD)
Proposal for a regulation
Article 16 – paragraph 3 – point d
Article 16 – paragraph 3 – point d
(d) whether the recovery and resilience plan is expected to effectively contribute to strengthen the growth potential, the productivity, job creation, and economic and social resilience of the Member State, mitigate the economic and social impact of the crisis, and contribute to enhance economic, social and territorial cohesion;
Amendment 1201 #
2020/0104(COD)
Proposal for a regulation
Article 16 – paragraph 3 – point g a (new)
Article 16 – paragraph 3 – point g a (new)
(g a) whether the recovery and resilience plan obeys the ‘do no significant harm’ principle based on the criteria set out by the Commission in accordance with Article 14(1);
Amendment 1207 #
2020/0104(COD)
Proposal for a regulation
Article 16 – paragraph 3 – point g b (new)
Article 16 – paragraph 3 – point g b (new)
(g b) whether sufficient care is paid to avoid corruption with funding from the plans and to avoid illegitimate use of the funds;
Amendment 1263 #
2020/0104(COD)
Proposal for a regulation
Article 17 – paragraph 4 – point a
Article 17 – paragraph 4 – point a
(a) the financial contribution to be paid in instalments once the Member State has completed and satisfactorily implemented the relevant milestones and targets identified in relation to the implementation of the recovery and resilience plan;
Amendment 1389 #
2020/0104(COD)
Proposal for a regulation
Article 19 a (new)
Article 19 a (new)
Article 19 a Rule of Law Until the moment that a procedure which is launched against a Member State in accordance with Article 7 of the Treaty on the Functioning of the European Union is formally closed, that Member State will only be eligible to receive 20% of the financial contribution determined in accordance with Article 19.
Amendment 60 #
2020/0066(COD)
Proposal for a regulation
Article 1 – paragraph 1 – point 1 a (new)
Article 1 – paragraph 1 – point 1 a (new)
Regulation (EU) No 575/2013
Article 450 a (new)
Article 450 a (new)
(1a) The following article is inserted: " Article 450a In order to enhance the resilience of the financial sector and to strengthen its capacity to lend to the real economy in the actual crisis situation, credit institutions will suspend any kind of distribution until October 2021. Until this date, credit institutions will also suspend share buy- backs and excessive bonus payments. This paragraph will apply to institutions as defined in points (7), (16), (22) and (23) of Article 2 of Regulation (EU) No 468/2014 (ECB/2014/17).”
Amendment 139 #
2020/0036(COD)
Proposal for a regulation
Recital 17
Recital 17
(17) The Commission, in its Communication ‘The European Green Deal’, announced its intention to assess and make proposals for increasing the Union’s greenhouse gas emission reduction target for 2030 to ensure its consistency with the climate-neutrality objective for 2050. In that Communication, the Commission underlined that all Union policies should contribute to the climate-neutrality objective and that all sectors should play their part. By September 2020, the Commission should, based on a comprehensive impact assessment and taking into account its analysis of the integrated national energy and climate plans submitted to the Commission in accordance with Regulation (EU) 2018/1999 of the European Parliament and of the Council36 , reviewGiven the Union goal of reaching climate neutrality by 2050 at the latest, it is essential that climate action is further strengthened and particularly that the Union’s 2030 target for climate and explore options for a new 2030 target of 50 to 55 % emission reductions compared with 1990 levels. Where it considers necessary to amend the Union’s 2030 target, it should make proposals to the European Parliament and to the Council to amend this Regulation as appropriate. In addition, the Commission should, by 30 June 2021, assess how the Union legislation implementing that target would need to be amended in order to achieve emission reductions of 50 to 55 % compared to 1990. _________________ 36Regulation (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 (OJ L 328, 21.12.2018, p. 1)climate target is raised to a reduction in emissions of 65 % compared with 1990 levels. Consequently, the Commission should, by 30 June 2021, assess how the Union legislation implementing that higher target would need to be amended accordingly.
Amendment 162 #
2020/0036(COD)
Proposal for a regulation
Recital 19 a (new)
Recital 19 a (new)
(19a) As the transformation towards carbon neutrality will require the mobilisation of huge amounts of investment, setting a Union’s carbon budget (cumulative CO2 emissions) will clarify the climate targets further and improve the predictability for different stakeholders and investors.
Amendment 213 #
2020/0036(COD)
Proposal for a regulation
Article 2 – paragraph 3
Article 2 – paragraph 3
3. By September 2020, the Commission shall reviewIn light of the climate-neutrality objective set out in Article 2(1), the Union’s 2030 target for climate referred to in Article 2(11) of Regulation (EU) 2018/1999 in light of the climate-neutrality objective set out in Article 2(1), and explore options for a new 2030 target of 50 to 55%shall be set to be emission reductions of 65% compared to 1990. Where the Commission considers that it is necessary to amend that target, it shall make proposals to the European Parliament and to the Council as appropriate.
Amendment 273 #
2020/0036(COD)
Proposal for a regulation
Article 3 – paragraph 3 – point a a (new)
Article 3 – paragraph 3 – point a a (new)
(aa) the Union’s carbon budget (cumulative CO2 emissions);
Amendment 56 #
2020/0006(COD)
Proposal for a regulation
Recital 2
Recital 2
(2) The transition to a climate-neutral and circular economy constitutes one of the most important policy objectives for the Union and requires substantial additional allocation from the Union Budget. On 12 December 2019, the European Council endorsed the objective of achieving a climate-neutral Union by 2050, in line with the objectives of the Paris Agreement. However, the outbreak of the COVID-19 pandemic in early 2020 has had a profound impact on the European and global economies and it is necessary to increase the investments planned to achieve the climate neutrality objectives. While fighting climate change and environmental degradation will benefit all in the long term and provides opportunities and challenges for all in the medium to long term, not all regions and Member States start their transition from the same point or, have the same capacity to respond. Some are more advanced than others, whereas the transition entails a wider social and economic impact for those regions that rely heavily on fossil fuels - especially coal, lignite, peat and oil shale - or greenhouse gas intensive industries. Such a situation not only creates the risk of a variable speed transition in the Union as regards climate action, but also of growing disparities between regions, detrimental to the objectives of social, economic and territorial cohesion. Such misbalance should be reflected in fair allocation of resources to affected Member states and regions requiring adequate financial support to ensure real just transition and avoid negative socio-economic impacts on industries and workers. JTF should address the most vulnerable regions and workers affected by the socio-economic transition and prevent deepening of energy poverty.
Amendment 78 #
2020/0006(COD)
Proposal for a regulation
Recital 4 a (new)
Recital 4 a (new)
(4a) The green recovery should play an important role in mitigating the negative impacts of the COVID-19 crisis by creating opportunities for affected regions, industries, SMEs, and can therefore play a crucial role as post-crisis recovery plans.
Amendment 212 #
2020/0006(COD)
Proposal for a regulation
Article 2 – paragraph 1
Article 2 – paragraph 1
In accordance with the second subparagraph of Article [4(1)] of Regulation (EU) [new CPR], the JTF shall contribute to the single specific objective ‘achievement of the EU 2030 climate objectives, as set up in the article2 of the European climate law, enabling regions and people to address the social, economic and environmental impacts of the transition towards a climate- neutral economy’ by 2050.
Amendment 408 #
2020/0006(COD)
Proposal for a regulation
Article 7 – paragraph 2 – point a
Article 7 – paragraph 2 – point a
(a) a description of the transition process at national and regional level towards the achievement of the EU 2030 climate targets, as set up in the European climate law, and of a climate- neutral economy by 2050, including a timeline for key transition steps which are consistent with the latest version of the National Energy and Climate Plan (‘NECP’); and European Semester Report
Amendment 1 #
2019/2189(INI)
Motion for a resolution
Citation 2 a (new)
Citation 2 a (new)
- having regard to the United Nations Sustainable Development Goal 7 ‘Ensure access to affordable, reliable, sustainable and modern energy for all’,
Amendment 2 #
2019/2189(INI)
Motion for a resolution
Citation 4 a (new)
Citation 4 a (new)
- having regard to the Commission communication of 19 February 2019 entitled ‘A European strategy for data’ (COM(2020)0066),
Amendment 4 #
2019/2189(INI)
Motion for a resolution
Citation 18 a (new)
Citation 18 a (new)
- having regard to the European Court of Auditors Briefing paper on EU support for energy storage (Review No 04/2019),
Amendment 8 #
2019/2189(INI)
Motion for a resolution
Recital A a (new)
Recital A a (new)
A a. whereas the Commission estimates that the EU will need to be able to store six times more energy than today to achieve net-zero greenhouse gas emissions by 2050;
Amendment 16 #
2019/2189(INI)
Motion for a resolution
Recital B
Recital B
B. whereas the transition to a climate- neutral economy requires an energy transition away from fossil fuels towards a climate-neutral and renewable-based system;
Amendment 21 #
2019/2189(INI)
Motion for a resolution
Recital C
Recital C
C. whereas most renewable electricity sources, such as wind and solar, are intermittent and variable; whereas the integration of variable renewable energy sources into the electricity system requires increased flexibility regarding supply and demand in order to stabilise the electricity grid and to prevent extreme price fluctuations to maintain security of supply and affordability of energy; whereas this increased flexibility requires increased energy storage facilities in the EU;
Amendment 47 #
2019/2189(INI)
Motion for a resolution
Paragraph 2
Paragraph 2
2. Calls on the Commission to develop a comprehensive strategy on energy storage; encourages the Commission to consider all kinds of energy storage including batteries, pumped storage, fly wheels, fuel cells and thermal storage with a technology-open approach, as different storage technologies can have different use cases such as long- and short-term storage and use in industry, transport or homes; notes that the strategy should address the current lack of long-term storage; further encourages the Commission to lay out in the strategy ways to support research, development, innovation and adequate investment in energy storage;
Amendment 72 #
2019/2189(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Notes that the energy transition towards a renewable-based system requires a well-developed and smart electricity grid and advanced storage technologies, backup generation and demand management in order to secure a constant power supply; recognizes the crucial role of digitalization in developing a greater decentralized and integrated energy system and, ultimately, delivering the energy transition;
Amendment 79 #
2019/2189(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Notes that the energy transition towards a climate neutral and renewable- based system requires a well-developed electricity grid and advanced storage technologies, backup generation and demand management in order to secure a constant power supply;
Amendment 80 #
2019/2189(INI)
Motion for a resolution
Paragraph 4
Paragraph 4
4. Notes that the energy transition towards a climate-neutral and renewable- based system requires a well-developed electricity grid and advanced storage technologies, backup generation and demand management in order to secure a constant power supply;
Amendment 86 #
2019/2189(INI)
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Highlights the synergies between the energy storage and interconnectors; interconnectors have a significant role in the provision of flexibility to the grid, as they help balance the generation of countries with different RES generation profiles and improve the efficiency of the use of their storage capacity;
Amendment 90 #
2019/2189(INI)
Motion for a resolution
Paragraph 4 b (new)
Paragraph 4 b (new)
4 b. Notes that a successful transition to a low carbon society will also depend on the availability of large amounts of reliable data, which can also be beneficial to the full development of advanced storage solutions; welcomes, in this regard, the upcoming creation of an ‘Common European energy data space’;
Amendment 139 #
2019/2189(INI)
Motion for a resolution
Paragraph 7
Paragraph 7
7. Points out that most Member States require operators of storage facilities to pay network charges or energy taxes and other levies twice; is convinced that the abolishment of this burden would lead to more energy storage projects being deployed; calls on the Commission to prohibit the double taxation related to energy storage projects in its upcoming proposal for a revised Energy Taxation Directive; calls on the Member States to abolish any kind of double taxation or charges related to energy storage projects;
Amendment 149 #
2019/2189(INI)
Motion for a resolution
Paragraph 8
Paragraph 8
8. Urgently calls for a revision of the TEN-E Regulation17 before the adoption of the next list of projects of common interest (PCI); calls for the criteria for granting PCI status to be aligned with the EU’s climate and sustainability goalsParis Agreement long-term temperature goal and the EU’s goal for climate neutrality in 2050 through a systematic climate- assessment of all candidate projects for the PCI-list; _________________ 17Regulation (EU) No 347/2013 of the European Parliament and of the Council of 17 April 2013 on guidelines for trans- European energy infrastructure and repealing Decision No 1364/2006/EC and amending Regulations (EC) No 713/2009, (EC) No 714/2009 and (EC) No 715/2009 (OJ L 115, 25.4.2013, p. 39).
Amendment 173 #
2019/2189(INI)
Motion for a resolution
Paragraph 11
Paragraph 11
11. Notes thatwith concern that there is only an indirect reference to energy storage projects in the Guidelines on State aid for environmental protection and energy 2014- 2020; notes, furthermore, that astonishingly few State aid measures for storage projects have been notified in the past;
Amendment 181 #
2019/2189(INI)
Motion for a resolution
Paragraph 12
Paragraph 12
12. Calls on the Commission to take into account the important role of storage in the energy transition when reviewing the State aid guidelines; calls on the Commission to make sure that the new guidelines take into account the efficiencynature of different storage technologies and their contribution to grid stability of different storage technologiesEU's goal for climate neutrality in 2050 and grid stability, so that inefficient and unsustainable funding is avoided;
Amendment 192 #
Amendment 199 #
2019/2189(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Acknowledges the high potential of hydrogen, especially of green hydrogen, for energy storage andlonger-term and high-volume energy storage and sector integration, for example as feedstock for energy-intensive industries;
Amendment 201 #
2019/2189(INI)
Motion for a resolution
Paragraph 13
Paragraph 13
13. Acknowledges the high potential of green hydrogen for energy storage and as feedstock for energy-intensive industries, transport and other sectors difficult to electrify;
Amendment 205 #
2019/2189(INI)
Motion for a resolution
Paragraph 13 a (new)
Paragraph 13 a (new)
13 a. Recognizes the importance that the "green value" of hydrogen from renewable sources can be documented throughout the value chain, for example by issuing a green label in addition to the European guarantees of origin already established in Article 19 of the Renewable Energy Directive 2018/2001/EU, thereby enabling the creation of a European market for green hydrogen;
Amendment 208 #
2019/2189(INI)
Motion for a resolution
Paragraph 13 b (new)
Paragraph 13 b (new)
13 b. Notes that the use of hydrogen as an energy storage is not competitive yet due to high production costs; further notes the great cost difference between green and blue hydrogen; points out the importance to support measures leading to a cost reduction of green hydrogen in order to make it a viable business case;
Amendment 212 #
2019/2189(INI)
14. Notes that there are varying standards in the Member States as regards the blending of hydrogen with natural gas and biomethane; calls, therefore, on the Commission to develop minimum blending standards for hydrogen both for the gas grid and end uses; points out that for this, a stakeholder consultation should be made to ensure that these standards are adapted to the end users’ quality needs and technological capacities to take up hydrogen-blended gas; further recommends the development of European standards for climate-neutral and renewable gases and a guarantees of origin system accounting for the avoided CO2-emissions, as well as for clarifying how the gas was produced, including the feedstocks used, in order to enable the traceability of green energy for consumers and end users;
Amendment 218 #
2019/2189(INI)
14 a. Notes that power to gas and thereby hydrogen can be developed into other types of gas, such as methanol and ammonia which can be used as fuel for the maritime and aviation sector, as well as heavy transport;
Amendment 220 #
2019/2189(INI)
Motion for a resolution
Paragraph 15
Paragraph 15
15. Calls on the Commission to conduct a comprehensive analysis of the cost of retrofitting gas infrastructure for the use of green hydrogensocio-economic analysis of rebuilding and using gas infrastructure instead of electricity infrastructure to transport and store renewable energy;
Amendment 238 #
2019/2189(INI)
Motion for a resolution
Paragraph 15 a (new)
Paragraph 15 a (new)
15 a. Calls on the Commission to conduct an analysis of the European Union's need for power to x based on the technologies presented in this report;
Amendment 250 #
2019/2189(INI)
Motion for a resolution
Paragraph 16
Paragraph 16
16. Is convinced that batteries will play a crucial role in ensuring a staflexible electricity supply; underlines that power to x will play a key role in the future of energy storage;
Amendment 252 #
2019/2189(INI)
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
16 a. Notes that the access to electricity and flexibility markets will be key to realise the potential of batteries storage and calls on the European Commission to dedicate sufficient resources to an ambitious implementation of the Clean Energy Package;
Amendment 258 #
2019/2189(INI)
Motion for a resolution
Paragraph 17
Paragraph 17
17. Is concerned that the EU has a very low battery manufacturing capacity; welcomes, therefore, the European Battery Alliance and the Strategic Action Plan on Batteries; calls for continuous support for them and for the implementation of the Strategic Action Plan on Batteries to be strengthened; stresses the importance to create ecosystems around the battery value chain in order to foster the competitiveness and sustainability of the industry; welcomes, in this respect, the Commission’s announcement that it will propose legislation on batteries in support of the Strategic Action Plan and the circular economy; calls, in this regard, for life cycle analysis of batteries;
Amendment 266 #
2019/2189(INI)
Motion for a resolution
Paragraph 18
Paragraph 18
18. Is concerned about the EU’s heavy dependence on imports of raw materials for battery production; highlights the role of sustainable sourcing of raw materials and potential of domestic raw material sources in EU; is convinced that enhanced recycling schemes for batteries could deliver a significant share of the raw materials required for battery production within the EU;
Amendment 274 #
2019/2189(INI)
Motion for a resolution
Paragraph 19 a (new)
Paragraph 19 a (new)
Amendment 275 #
2019/2189(INI)
Motion for a resolution
Paragraph 19 b (new)
Paragraph 19 b (new)
19 b. Calls on the Commission to propose eco-design requirements to enhance the recyclability by design;
Amendment 279 #
2019/2189(INI)
Motion for a resolution
Paragraph 20
Paragraph 20
20. Calls on the Commission to considerpropose a recycling target for lithium-ion batteries when revising the Batteries Directive;
Amendment 285 #
2019/2189(INI)
Motion for a resolution
Paragraph 20 a (new)
Paragraph 20 a (new)
20 a. Points out the need for a European standardisation framework for battery design including sustainability criteria;
Amendment 286 #
2019/2189(INI)
Motion for a resolution
Paragraph 20 b (new)
Paragraph 20 b (new)
20 b. Welcomes the Commission’s efforts to create standards for European batteries;
Amendment 289 #
2019/2189(INI)
Motion for a resolution
Paragraph 20 a (new)
Paragraph 20 a (new)
20 a. Highlights the need to support research, knowhow and skills in order to foster the battery production in EU;
Amendment 290 #
2019/2189(INI)
20 c. Acknowledges the potential of the global battery passport in developing a sustainable battery value chain including human rights and environmental impact; considers mineral certification as an important tool to ensure sustainable battery value chains;
Amendment 293 #
2019/2189(INI)
Motion for a resolution
Paragraph 21
Paragraph 21
21. Notes that pumped storage plays a crucial role in energy storage for those Member States in which the technology is achievable; is concerned that the EU is not exploiting the full potential of this carbon- neutral and highly efficient way of storing energy;
Amendment 314 #
2019/2189(INI)
Motion for a resolution
Paragraph 24
Paragraph 24
24. Considers district heating to be a very efficient tool for energy stoand thermal storage to be an optimal tool to provide the necessary flexibility to integragte and residential heating in densely populated areas greater share of renewable energy; calls on the Commission and the Member States to support and develop district heating networks;
Amendment 319 #
2019/2189(INI)
Motion for a resolution
Paragraph 24 a (new)
Paragraph 24 a (new)
24 a. Considers that the use of thermal energy storage in electricity generation, for example integrated with concentrated solar power plants, enables a manageable renewable generation system that can provide flexibility and stability to the grid while contributing to decarbonising the power sector, increasing energy security and allowing further penetration of variable renewable energy sources;
Amendment 325 #
2019/2189(INI)
Motion for a resolution
Paragraph 25 a (new)
Paragraph 25 a (new)
25 a. Calls on the Commission to consider the role of thermal storage and heating infrastructure to bring flexibility to the energy system in the forthcoming 'Smart Sector Integration Strategy';
Amendment 344 #
2019/2189(INI)
Motion for a resolution
Paragraph 26
Paragraph 26
26. Believes that home batteries, domestic heat storage, vehicle-to-grid technology and, demand response and sector integration help to cut consumption peaks, provide flexibility and are playing an increasingly important role in ensuring that the energy grid is efficient and integrated;
Amendment 345 #
2019/2189(INI)
Motion for a resolution
Paragraph 26 a (new)
Paragraph 26 a (new)
26 a. Recognizes the contribution of citizens to provide flexibility to the system for instance through decentralized and small-scale energy storage solutions and ultimately to the achievement of climate and energy targets; calls on Member States to support citizens' participation in the energy system and remove those obstacles that prevent consumers from self-generating electricity, consuming, storing or selling self-generated electricity to the market; calls on the Commission to properly monitor the correct implementation of Directive (EU) 2019/944 on common rules for internal market for electricity and Directive (EU) 2018/2001 on the promotion of the use of energy from renewable sources as to those Articles establishing a regulatory framework for self-consumers and energy communities;
Amendment 350 #
2019/2189(INI)
Motion for a resolution
Paragraph 26 a (new)
Paragraph 26 a (new)
26 a. Recalls that tax incentives to battery storage technologies could strengthen the active role of consumers while enhancing the network’s flexibility;
Amendment 353 #
2019/2189(INI)
Motion for a resolution
Paragraph 26 b (new)
Paragraph 26 b (new)
26 b. Notes that battery storage could assist in ensuring universal access to energy and contribute to reduce energy poverty;
Amendment 354 #
2019/2189(INI)
26 c. Underlines the potential that energy storage solutions have in fighting energy poverty, in enabling the change of paradigm from consumer to prosumer and in building the renewable energy communities;
Amendment 64 #
2019/2126(INI)
Draft opinion
Paragraph 5
Paragraph 5
5. Calls on the EIB group to be more transparent about its economic operations including to develop a responsible tax policy to avoid the non-transparent and unintended use of tax havens via investments in private equity funds as has been documented by the 2016 Counter Balance report1a, its use of the EU budget guarantee, the additionality of EIB operations and on possible future plans for a development subsidiary at the EIB, and for the EIB group to improve its accountability on these issues; calls for a memorandum of understanding between the EIB and Parliament to improve access to EIB documents and data related to strategic orientation and financing policies in the future in order to strengthen the Bank’s accountability. _________________ 1aCounter Balance 2016: The dark side of EIB funds: How the EU’s bank supports non-transparent investment funds based in tax havens.