11 Amendments of Daniel BUDA related to 2021/0213(CNS)
Amendment 13 #
Proposal for a directive
Recital 3
Recital 3
(3) It is necessary to ensure that clear, predictable and accessible taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market, while at the same time tackling the climate and environmental- related challenges in the context of the Communication from the Commission ‘The European Green Deal’28, as well as socio-economic challenges and those relating to food security. Energy taxation can contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, as well as to the objective of zero pollution through the implementation of the polluter- pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and on health. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29. _________________ 28 COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.
Amendment 15 #
Proposal for a directive
Recital 4
Recital 4
(4) Environmental taxation can be a cost-effective mean for Member States to achieve the targeted reductions of greenhouse gasses. The proper functioning of the internal market requires common rules on that taxation that tally with the socio-economic specificities of the Member States.
Amendment 17 #
Proposal for a directive
Recital 6
Recital 6
(6) Appreciable differences in the national levels of energy taxation applied by Member States could prove detrimental to the proper functioning of the internal market and, in circumstances in which the socio-economic levels of the Member States differ, thought should be given to identifying possibilities for injecting flexibility into measures in the light of national specificities.
Amendment 21 #
Proposal for a directive
Recital 10
Recital 10
(10) In the interest of fiscal neutrality, the same minimum levels of taxation should apply for each component of energy taxation, to all energy products put to a given use. Where equal minimum levels of taxation are thus set, Member States should, also for reason of fiscal neutrality, ensure equal levels of national taxation on all products concerned. ; however, where the economic and social situation or the national context so dictates, Member States may provide for a possible derogation from applying the minimum levels for a predefined period of time.
Amendment 23 #
Proposal for a directive
Recital 11
Recital 11
(11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates, but one which also reflects the socio- economic situation at national level. The minimum levels of energy taxation should be automatically aligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. This alignment should be made on the basis of the changes in the Union-wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat.
Amendment 24 #
Proposal for a directive
Recital 12
Recital 12
(12) In order to ensure a smooth and efficient implementation of certain provisions relating to some products or uses that reflects the level of socio- economic development and medium-term objectives of each Member State, a transitional period of application is needed.
Amendment 25 #
Proposal for a directive
Recital 15
Recital 15
(15) Energy prices are key elements of Community policies on energy, transport and, the environment policiesand food production and security in the Union .;
Amendment 28 #
Proposal for a directive
Recital 25
Recital 25
(25) Member States should be permitted to apply certain other exemptions or reduced levels of taxation, based on their socio-economic situation, where that will not be detrimental to the environmental objectives, to the proper functioning of the internal market and will not result in distortions of competition.
Amendment 31 #
Proposal for a directive
Recital 28
Recital 28
(28) Targeted reductions in the tax level may prove necessary to tackle the social and economic impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households and strategic sectors such as agriculture, forestry, horticulture and aquaculture, where energy product costs are reflected in the cost of the end product.
Amendment 72 #
Proposal for a directive
Article 16 – paragraph 1 – introductory part
Article 16 – paragraph 1 – introductory part
Without prejudice to other Union provisions, Member States may apply, under fiscal control, complete exemptions, where the economic and social situation so dictates, or reductions in the level of taxation to:
Amendment 73 #
Proposal for a directive
Article 16 – paragraph 1 – point a a (new)
Article 16 – paragraph 1 – point a a (new)
(aa) energy products for use in sectors such as agriculture, forestry, aquaculture and horticulture.