24 Amendments of Paul TANG related to 2021/0213(CNS)
Amendment 126 #
Proposal for a directive
Recital 17 a (new)
Recital 17 a (new)
(17 a) Energy taxation should only apply to final consumption, and neither energy use within the energy value chain nor any form of conversion or storage should be taxed. That principle should apply to all forms of energy conversion processes and to energy products and electricity used for the transport and storage of energy products and electricity. Conversion, in that context, should be understood as the process of converting one form of energy into another, such as using natural gas to generate electricity or producing hydrogen from electricity or natural gas.
Amendment 129 #
Proposal for a directive
Recital 18
Recital 18
(18) Energy products used as a motor fuel for certain purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, notably in the transport sector. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating purposes during the necessary time following the entry into force of this Directive. In this context, the Commission should develop and adopt a delegated act to supplement this Directive by a common certification framework identifying the origin of the electricity consumed.
Amendment 138 #
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 #
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 #
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 174 #
Proposal for a directive
Recital 27
Recital 27
(27) Targeted reductions in the tax level in the short and medium term may prove necessary to incentivise the achievement of environmental protection objectives and improvements in energy efficiency of the Union productive sector.
Amendment 176 #
Proposal for a directive
Recital 27 a (new)
Recital 27 a (new)
Amendment 190 #
Proposal for a directive
Recital 29
Recital 29
(29) In view of the financial, economic and environmental effects on each Member State, such as the need of electrificdecarbonisation of the transport sector, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of other exemptions or reduced levels of taxation. For reasons of protection of environment and human health, including the reduction of air pollution, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of specific increased rates. Such authorisation, following a justified request by Member States and on a proposal from the Commission, should be adopted by means of a Council implementing decision in accordance with Article 291 of the TFEU. Such measures should be under regular review.
Amendment 191 #
(29 a) The implementation of the Directive could have socio-economic consequences as well as a diverse impact on income classes and Member States. In that regard, a Social Monitor is established by this Directive to assess the implementation of the Directive and its impact in different Member States, regions and income classes. The Social Monitor should distribute reporting obligations to both the Commission and Member States. While the Commission should provide a holistic overview, also with regard to the evolution of energy prices, Member States should describe the social measures taken to ease the potential socio-economic consequences of the implementation of this Directive. If according to the assessments of the Social Monitor no significant progress is made to ease the potential socio-economic consequences on households recognised as vulnerable, Member States should have the possibility to prolong the transition period for those households.
Amendment 261 #
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 #
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 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 4
Article 14 – paragraph 1 – subparagraph 4
Amendment 270 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 5
Article 14 – paragraph 1 – subparagraph 5
Amendment 272 #
Proposal for a directive
Article 14 – paragraph 2
Article 14 – paragraph 2
Amendment 275 #
Proposal for a directive
Article 14 – paragraph 2 – subparagraph 1
Article 14 – paragraph 2 – subparagraph 1
Amendment 276 #
Proposal for a directive
Article 14 – paragraph 2 – subparagraph 2
Article 14 – paragraph 2 – subparagraph 2
Amendment 277 #
Proposal for a directive
Article 14 – paragraph 2 – subparagraph 3
Article 14 – paragraph 2 – subparagraph 3
Amendment 278 #
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 305 #
Proposal for a directive
Article 16 – paragraph 1 a (new)
Article 16 – paragraph 1 a (new)
The Commission is empowered to develop and adopt a delegated act to supplement this Directive by establishing a common certification framework identifying the origin of the electricity consumed. The certification shall provide information to consumers on the energy sources of the electricity consumed.Member States shall implement the certification by the end of the transition period. In line of Article 22 of the Energy Efficiency Directive, Member States shall mitigate distributional effects for measures and policies meant for the adequate functioning of the certification system. Once the certification system is implemented, Member States may exempt electricity produced from products specified in Article 16. The Commission shall adopt that delegated act by 1st January 2025.
Amendment 306 #
Proposal for a directive
Article 16 – paragraph 1 – point a a (new)
Article 16 – paragraph 1 – point a a (new)
(a a) - consumers under Power Purchase Agreements (PPAs), energy communities and active consumers whose self-production of electricity derives from products specified in this Article;
Amendment 313 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 5 a (new)
Article 16 – paragraph 1 – point b – indent 5 a (new)
- generated from renewable gases and renewable fuels of non-biological origin;
Amendment 346 #
Proposal for a directive
Article 17 – paragraph 1 – point d a (new)
Article 17 – paragraph 1 – point d a (new)
(d a) reductions in the level of taxation, which shall not fall below the minimum levels set out in Table B of Annex I, for energy products with a market share of less than 1% in that Member State;
Amendment 367 #
Proposal for a directive
Article 26 a (new)
Article 26 a (new)
Article 26 a Reporting obligations of the European Commission - Social monitor Within two years after the adoption of this Directive and every two years thereafter, the Commission shall adopt and make public available a report providing detailed assessments of the situation of energy prices in Member States and on the EU market and of the effects of this Directive therein. The Report shall include all relevant facts and figures covering energy price developments, as well as an assessment of the effects of the implementation of the revised Directive on those prices, with special emphasis on households recognised as vulnerable as defined in this Directive. The Commission shall in this respect take into consideration the different starting positions of Member States and assess possible extensions of the transitional period, targeted reductions and exemptions. This shall specifically apply to justified cases related to households recognised as vulnerable to prevent severe price jumps that may occur after the end of the transitional period. The Commission in cooperation with Member States shall identify and report on the number of households recognised as vulnerable as well as those suffering from energy poverty as defined in the directive of the European Parliament and of the Council on energy efficiency (recast).
Amendment 368 #
Proposal for a directive
Article 26 b (new)
Article 26 b (new)
Article 26 b Reporting obligations for the Member States - Social monitor By 2025 or two years after the entry into force of this Directive, and every two years thereafter, Member States shall report to the Commission on the implementation of social measures directly or indirectly linked to the effects of this Directive. Such a report shall include at least: a) the ratio comparing the actual amount of increased revenues passed to Member States’ national budget as a result of revised energy taxation to the amount of resources used on social measures tackling direct or indirect effects linked to this directive; b) energy price developments and relevant data available covering or mapping impacted households per region, per household, and per income group; c) a detailed mapping of social instruments and measures implemented in the Member States tackling the socio- economic consequences linked to the application of this revision.