BETA

38 Amendments of Nicola BEER related to 2021/0213(CNS)

Amendment 54 #
Proposal for a directive
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.
2022/03/09
Committee: ITRE
Amendment 65 #
Proposal for a directive
Recital 13
(13) As a general principle, Member States should apply to energy products and electricity levels of taxation not less than the minimum levels of taxation as set out by the Directive. Member States should be permitted to comply with the Union minimum taxation levels by taking into account the total charge levied in respect of all indirect taxes which they have chosen to apply (excluding VAT).deleted
2022/03/09
Committee: ITRE
Amendment 76 #
Proposal for a directive
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.
2022/03/09
Committee: ITRE
Amendment 94 #
Proposal for a directive
Recital 3
(3) It is necessary to ensure that clear 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 . 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 healthnew Union energy targets for 2030. However, it remains essential that the Union climate policy and energy taxation are regarded as two different aspects. Thus, seeing the Union energy taxation as a tool to incentivise climate-neural policy developments. 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.
2022/04/08
Committee: ECON
Amendment 102 #
Proposal for a directive
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. To that end, this Directive should foster energy efficiency in a technology neutral manner, while CO2price signals should be given by the EU Emissions Trading System.
2022/04/08
Committee: ECON
Amendment 110 #
Proposal for a directive
Recital 5 a (new)
(5 a) Member States should earmark the revenues obtained by taxation of kerosene and bunker oil in order to support sustainable investments in the aviation and maritime sector and to assist these sectors to achieve the goals of the European Green Deal. For the inland waterway sector, the relevant tax revenues can be a financing source for the European Inland Waterway Fund.1a This Fund should include a one-stop-shop system that is easily accessible for help and assistance and has the possibility to combine projects into a single application, thus increasing the chances for funding. The Fund should complement the existing reserve funds created under Regulation (EU) No 546/2014, with additional financial contributions from the Union and national financing instruments, in order to leverage further investments from the industry and to address the current investment gap approaching EUR 10 billion in financing the sustainable transition.1b The Fund should provide for the possibility of blending with the CEF, the European Structural and Investment Funds, including the Cohesion Fund, and financing instruments from the European Investment Bank. _________________ 1a European Parliament resolution of 14 September 2021 towards future-proof inland waterway transport in Europe (2021/2015(INI)), p.14; European Commission Communication 'NAIADES III' (COM(2021) 324), p. 13 1b Development Centre for Ship Technology and Transport Systems (DST), Assessment of technologies in view of zero-emission IWT’, part of the overarching study by the Central Commission for the Navigation of the Rhine entitled Financing the energy transition towards a zero-emission European IWT sector, Report No 2293, p. 95.
2022/04/08
Committee: ECON
Amendment 119 #
Proposal for a directive
Recital 13
(13) As a general principle, Member States should apply to energy products and electricity levels of taxation not less than the minimum levels of taxation as set out by the Directive in order to generate a level playing field between Member States as well as competitiveness. Member States should be permitted to comply with the Union minimum taxation levels by taking into account the total charge levied in respect of all indirect taxes which they have chosen to apply (excluding VAT).
2022/04/08
Committee: ECON
Amendment 127 #
Proposal for a directive
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. In that context, conversion 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.
2022/04/08
Committee: ECON
Amendment 131 #
Proposal for a directive
Recital 28
(28) Targeted reductions in the tax level may prove necessary to tackle the social impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households based on a long-term plan for a European-wide energy independence strategy.
2022/03/09
Committee: ITRE
Amendment 140 #
Proposal for a directive
Recital 20 a (new)
(20 a) In order to ensure connectivity, air and water navigation remain important sectors. However, in order to remain competitive internationally and create a level playing field, an international approach to energy taxation should be considered.
2022/04/08
Committee: ECON
Amendment 143 #
Proposal for a directive
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.
2022/03/09
Committee: ITRE
Amendment 157 #
(23 a) In line with the proposal for a Regulation on the deployment of alternative fuels infrastructure and the proposal for a Regulation on the use of renewable and low-carbon fuels in maritime transport, this Directive should promote the cost-efficient deployment of installations and the use of shore-side electricity by providing a permanent tax exemption to shore-side electricity, thereby setting the right incentives.
2022/04/08
Committee: ECON
Amendment 173 #
Proposal for a directive
Recital 27
(27) Targeted exemptions or reductions in the tax level may prove necessary to incentivise the achievement of environmental protection objectives and, the improvements in energy efficiency and the international competitiveness of the Union productive sector.
2022/04/08
Committee: ECON
Amendment 178 #
Proposal for a directive
Recital 28
(28) Targeted exemptions or reductions in the tax level may prove necessary to tackle the social impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households recognised as lower and middle income by Member States.
2022/04/08
Committee: ECON
Amendment 180 #
Proposal for a directive
Article 4 – paragraph 1
1. The levels of taxation which Member States shall apply to the energy products and electricity listed in Article 2 may not be less than the minimum levels of taxation prescribed by this Directive.deleted
2022/03/09
Committee: ITRE
Amendment 220 #
Proposal for a directive
Article 10 – paragraph 1
As from 1 January 2023 , the minimum levels of taxation applicable to electricity shall be fixed as set out in Table D of Annex I .deleted
2022/03/09
Committee: ITRE
Amendment 232 #
Proposal for a directive
Article 5 – paragraph 2
2. The minimum levels of taxation laid down in this Directive shall be adapted every year starting from 1 January 2024 to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The minimum levels shall be adapted automatically, by increasing or decreasing the base amount in euro by the percentage change in that index over the preceding calendar year. The Commission is empowered to adopt delegated acts in accordance with Article 29 to amend the minimum levels of taxation as referred to in the first subparagraph.deleted
2022/04/08
Committee: ECON
Amendment 239 #
Proposal for a directive
Article 7 – paragraph 2
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply. until 1 January 2033.
2022/04/08
Committee: ECON
Amendment 245 #
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table B of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033permanently.
2022/04/08
Committee: ECON
Amendment 250 #
Proposal for a directive
Article 9 – paragraph 2
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033permanently.
2022/04/08
Committee: ECON
Amendment 266 #
Proposal for a directive
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 tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten 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.
2022/04/08
Committee: ECON
Amendment 283 #
Proposal for a directive
Article 14 – paragraph 5 a (new)
5 a. The revenues generated shall be earmarked by the Member States and used to support projects and investments in the aviation sector. The eligible projects and investments should focus on energy efficiency, energy transition, sustainable and circular airports, innovative technologies and the deployment of alternative fuels infrastructure, supporting the decarbonisation of the sector.
2022/04/08
Committee: ECON
Amendment 289 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2
Over a transitional period of ten years, mMinimum rates 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.
2022/04/08
Committee: ECON
Amendment 294 #
Proposal for a directive
Article 15 – paragraph 2
2. Member states may exempt or apply the same levels of taxation applied for intra-EU waterborne navigation to extra-EU waterborne navigation according to the type of activity.
2022/04/08
Committee: ECON
Amendment 296 #
Proposal for a directive
Article 15 – paragraph 5
5. Member States mayshall apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports.
2022/04/08
Committee: ECON
Amendment 298 #
Proposal for a directive
Article 15 – paragraph 5 a (new)
5 a. The revenues related to inland waterway transport shall be used to set up a dedicated EU inland waterway fund. The eligible projects and investments shall focus on ship retrofitting and renewal in order to improve the energy efficiency of ships and support investments in innovative and energy-saving technologies as well as port infrastructure, such as the deployment of alternative fuels, supporting the decarbonisation of the sector.
2022/04/08
Committee: ECON
Amendment 299 #
Proposal for a directive
Article 15 – paragraph 5 a (new)
5 a. The revenues related to maritime transport shall be earmarked by the Member States and used to support projects and investments in the maritime sector. The eligible projects and investments shall focus on energy efficiency, energy transition, sustainable and circular ports, innovative technologies and the deployment of alternative fuels infrastructure, supporting the decarbonisation of the sector.
2022/04/08
Committee: ECON
Amendment 308 #
Proposal for a directive
Article 16 – paragraph 1 – point b – introductory part
(b) electricity and electricity generated by renewable hydrogene:
2022/04/08
Committee: ECON
Amendment 331 #
Proposal for a directive
Article 17 – paragraph 1 – point a
(a) reductions in the level of taxation, which shall not go below the minima as set out in Table C and D of Annex I, to energy products and electricity used for combined heat and power generation, without prejudice to Article 13;
2022/04/08
Committee: ECON
Amendment 336 #
Proposal for a directive
Article 17 – paragraph 1 – point c – introductory part
(c) reductions in the level of taxation, which shall not go below the minima as set out in Table C and D of Annex I, to energy products used as heating fuel and electricity if used by households and/or by organisations recognised as charitable by the Member State concerned. In the case of such charitable organisations, Member States shall confine the reduction to use for the purpose of non-business activities. Where mixed use takes place, taxation shall apply in proportion to each type of use. If a use is insignificant, it may be treated as nil.
2022/04/08
Committee: ECON
Amendment 340 #
Proposal for a directive
Article 17 – paragraph 1 – point c – introductory part
(c) reductions in the level of taxation, which shall not go below the minima as set out in Table C and D of Annex I, to energy products used as heating fuel and electricity if used by households and/or by organisations recognised as charitable by the Member State concerned. In the case of such charitable organisations, Member States shall confine the reduction to use for the purpose of non-business activities. Where mixed use takes place, taxation shall apply in proportion to each type of use. If a use is insignificant, it may be treated as nil. For the purposes of point (c), the minimum levels of taxation as set out in Tables C and D of Annex I shall start from zero and increase over a transitional period of ten years by one tenth of the final minimum rates in each year. For the purposes of point (c), energy products and electricity used by households recognised as lower-and middle-income by Member States shall be exempt for a maximum period of ten years after the entry into force of this Directive.
2022/04/08
Committee: ECON
Amendment 342 #
Proposal for a directive
Article 17 – paragraph 1 – point c – paragraph 2
For the purposes of point (c), energy products and electricity used by households recognised as vulnerable may be exempt for a maximum period of ten years after the entry into force of this Directive. For the purposes of this paragraph, ‘vulnerable households’ shall mean households significantly affected by the impacts of this Directive which, for the purpose of this Directive, means that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable incomeMember States shall be free to decide on the definition of ‘vulnerable households’.
2022/04/08
Committee: ECON
Amendment 377 #
Proposal for a directive
Article 31 – paragraph 1
Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council and the European Parliament a report on the application of this Directive.
2022/04/08
Committee: ECON
Amendment 381 #
Proposal for a directive
Article 31 – paragraph 1
Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council and to the European Parliament a report on the application of this Directive.
2022/04/08
Committee: ECON
Amendment 385 #
Proposal for a directive
Article 31 – paragraph 2
The report by the Commission shall, inter alia, examine the minimum levels of taxation, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport, the overall competitiveness of our industries, and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the relevant wider objectives of the Treaties.
2022/04/08
Committee: ECON
Amendment 388 #
Proposal for a directive
Annex I – table A – rows 15 and 16
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule) Start of Final transitional rate period after (01.01.2023) comple tion of transiti onal period (01.01. 2033) before indexat ion Renewable fuels of non-biological origin 0,150 0,150 Advanced sustainable biofuels and biogas 0,150 0,150
2022/04/08
Committee: ECON
Amendment 394 #
Proposal for a directive
Annex I – table B – rows 15 and 16
Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule) Start of Final transitional rate period after (01.01.2023) comple tion of transiti onal period (01.01. 2033) before indexat ion Renewable fuels of non-biological origin 0,150 0,150 Advanced sustainable biofuels and biogas 0,150 0,15 0
2022/04/08
Committee: ECON
Amendment 405 #
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) Start of Final transitional rate period after (01.01.2023) comple tion of transiti onal period (01.01. 2033) before indexat ion Renewable fuels of non-biological originRenewable fuels of non- 0,0 0,0 biological origin Advanced sustainable 0,0 0,15 0,15 Advanced sustainable0 bioliquids, biogas and products 0,15 0,15 falling within CN codes 4401 and 4402
2022/04/08
Committee: ECON