5 Amendments of Markus FERBER related to 2011/0092(CNS)
Amendment 51 #
Proposal for a directive
Recital 10
Recital 10
(10) The minimum levels of general energy consumption taxation should be developed, in general, on the basis of the current minimum levels of taxation. This also implies that the minimum level of general energy consumption taxation applicable to motor fuels should remain higher than for heating fuels. To maintain fair competition, electricity used to power vehicles should also be taxed at a higher rate than electricity used for other purposes. It is likely that in the near future electricity will come to be used as the primary source of energy for the propulsion systems not only of trains and private cars, but also of commercial vehicles. In order to prevent distortions of competition, therefore, the minimum rates of taxation for electricity used as energy for propulsion systems should be brought into line with those for fuels, in accordance with Article 7(1). The minimum rates of taxation for electricity used to power vehicles should therefore be the same as those for gas oil used as fuel.
Amendment 63 #
Proposal for a directive
Recital 13
Recital 13
(13) As regards the possibility for Member States to apply a lower levelThe taxation of fuels on the basis of their energy content, which leads to different rates of tax being applied to petrol and gas oil, should apply only to minimum rates of taxation. Member States must continue to be free to set their own tax rates for petrol and gas oil, in keeping with the principle of taxnation to commercialal fiscal sovereignty, provided thant to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be deleted. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted. hey do not undercut the minimum rates set in the Directive. In the same way, Member States must also be able to impose different rates of tax on gas oil used for private and commercial purposes. In the commercial vehicle sector, the competition between gas oil and petrol as motor fuel is irrelevant, as all commercial vehicles are fitted with diesel engines and there is no possibility of these being replaced with petrol engines in the future. Commercial vehicles used for road haulage are already charged for the infrastructure costs they generate, through the levying of time- or distance- based road-use tolls. There is good reason, therefore, to continue to allow Member States to tax gas oil used to power certain types of commercial vehicle at a lower rate than gas oil used for non- commercial purposes. In that connection, the minimum rates of taxation for gas oil used as motor fuel may on no account be undercut by national rates of taxation of diesel used for commercial purposes.
Amendment 123 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 3
Article 4 – paragraph 3
Amendment 152 #
Proposal for a directive
Article 1 – point 6
Article 1 – point 6
Directive 2003/96/EC
Article 7 – paragraph 1 a (new)
Article 7 – paragraph 1 a (new)
Member States which introduce or have introduced a charge on the use of certain infrastructures by heavy goods vehicles within the meaning of Directive 2011/76/EU which are intended exclusively for the carriage of goods by road may apply a reduced rate of taxation to the gas oil used by these vehicles provided that the Community minimum levels of taxation set out in Annex I Table A are complied with.
Amendment 218 #
Proposal for a directive
Annex 1 – table D – row 1 a (new)
Annex 1 – table D – row 1 a (new)