Activities of Anna DEPARNAY-GRUNENBERG related to 2021/0213(CNS)
Shadow opinions (1)
OPINION on the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)
Amendments (68)
Amendment 41 #
Proposal for a directive
Recital 3
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 and legislative proposals stemming therein. Energy taxation canshould contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, and climate neutrality by 2050 in line with the Climate Law, the achievement of the renewable and energy efficiency targets 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 betterthoroughly reflects the impact they have on the environment and on health, health and biodiversity. 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 42 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3 a) It is essential moreover that the Directive should implement the principles stemming from the Union strategy on energy system integration, hence reflecting in its provisions the cascading priority to first promote energy efficiency and savings throughout the economy, subsequently direct renewable electrification and, particularly on the transport sector, only for those modes that cannot be abated by other means the use of sustainable, renewables based fuels. Redesigning the mobility of passengers and freight has a crucial role to play in supporting the energy transition and boosting citizen participation while keeping costs for European authorities and European citizens within affordable limits;
Amendment 43 #
Proposal for a directive
Recital 4
Recital 4
(4) Environmental taxation can beis a cost- effective mean for the Union and Member States to become energy independent and to achieve the targeted reductions of greenhouse gasses, improve energy savings and energy efficiency, while spurring the uptake of renewable energy sources, contributing to reduce the carbon footprint also of the transport system. The proper functioning of the internal market requires common rules on that taxation.
Amendment 44 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4 a) The revision of the Council Directive, restructuring the Union framework for the taxation of energy products and electricity and the revision of Directive 2003/87/EC should be better aligned to guarantee effective carbon pricing throughout the Union and across sectors. A minimum carbon price, introduced through this revised Council Directive, would complement the reform of the European Emission Trading System and would help achieving the European Union 2030 climate targets in a cost efficient way.
Amendment 46 #
Proposal for a directive
Recital 5
Recital 5
(5) Member States should, however, be able to use the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes not necess, particularily nor specifically or exclusivelyinsofar as they are related to the reduction of greenhouse gases.
Amendment 48 #
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 as well as to the achievement of the climate and energy goals. The European Court of Auditors also identified that the level of taxation of energy sources does not reflect their greenhouse gas emissions in the European Union. In addition, the price of energy products did not reflect the environmental cost of emissions.
Amendment 50 #
Proposal for a directive
Recital 8
Recital 8
(8) As a party to the United Nations Framework Convention on Climate Change, the Union has ratified the Paris Agreement . The taxation of energy products and, where appropriate, electricity is one of the main instruments available for achieving the Paris Agreement objectives, also with regard to the transport sector.
Amendment 52 #
Proposal for a directive
Recital 12
Recital 12
(12) In order to ensure a smooth implementation of certain provisions relating to some products or uses, a transitional period of application ismay be needed.
Amendment 54 #
Proposal for a directive
Recital 14
Recital 14
(14) Fiscal arrangements made in connection with the implementation of this Union framework for the taxation of energy products and electricity are a matter for each Member State to decide. In this regard, Member States might decide not to increase the overall tax burden if they consider that the implementation of such a principle of tax neutrality could contribute to the restructuring and the modernisation of their tax systems by encouraging behaviour conducive to greater protection of the environment and increased labour use, including by spurring energy efficiency renewable energy uptake and increased labour use. It should be strongly encouraged to design the tax system in such a way that the potential regressive nature of the energy taxation directive is minimised and where necessary compensated through a strong progressivity of the tax system, along with redistributive policies, effectively preventing mobility poverty.
Amendment 55 #
Proposal for a directive
Recital 14 a (new)
Recital 14 a (new)
(14 a) The average welfare impacts of the current proposal are estimated to be very limited across all Member States. Electricity constituting a larger share of expenditure of lower-income households, the proposed electricity tax rate reductions have substantially progressive impacts across the EU-wide distribution and the distribution within all Member States that would need to apply them.
Amendment 61 #
Proposal for a directive
Recital 20 a (new)
Recital 20 a (new)
(20 a) The climate impact of aviation has been long established by the scientific community, and in particular by the IPCC at least since its 1999 Special report on Aviation and the Global Atmosphere. Unlike other greenhouse-emitting sectors, aviation has moreover experienced a major increase in its volume and therefore its aggregated emissions have doubled in the last three decades, and with a nearly 28% increase since 2013 only in Europe. Recent data suggest that at least half of all these emissions are generated by 1% of the world’s population only, and mainly by the highest incomes. A recent EASA study moreover points out that the non-CO2 emissions might have a clime impact at least twice as big as the CO2 emissions alone. The composition of the fossil fuel widely used nowadays in the sector is mainly responsible for these climate impacts, and there is therefore an urgent need for their internalisation through adequate taxation. Finally establishing a jet fuel tax on intra-EU flights should be an additional disincentive to the operation of the so- called “ghost flights”, complementing necessary measures to be taken further in the airport slots regulation revision that effectively prevent the operation of such empty or quasi-empty flights.
Amendment 63 #
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, based on a rather biased interpretation of the original provisions of the Chicago Convention on Civil Aviation, which in 1944 established the basis of ICAO, as the only explicit restriction to fuel taxation in its article 24 refers to fuel already present in the tank when landing, in order to avoid double taxation, but not explicitly on additionally refuelled content.. 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 alternatives should be taxed. In future revisions of such international aviation agreements, the current loopholes allowing for jet fuel tax exemptions should be eliminated.
Amendment 67 #
Proposal for a directive
Recital 22
Recital 22
(22) In order to ensure a smooth implementation of this Directiveproper internalisation of the real costs of aviation sector, enabling a level-playing field with other transport modes, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights wshould be reached over a transitional period of ten 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 Statesimplemented immediately, whereas advanced biofuels, RFNBOs and electricity would be subject to a zero minimum rate for ten years, including electricity supplied for stationary functioning and electric taxiing operations on the ground. 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. Cargo flights should be subject to the same obligations as other flights, in order not to generate a further distortion of the level- playing field, which would ultimately hinder the objective of a modal shift to rail, also for freight, as set by the Sustainable and Smart Mobility Strategy.
Amendment 72 #
Proposal for a directive
Recital 22 a (new)
Recital 22 a (new)
(22 a) A minimum rate of zero to electricity should also be applied to rail for a period of ten years in order to develop more energy efficient and zero carbon railway transport.
Amendment 73 #
Proposal for a directive
Recital 22 b (new)
Recital 22 b (new)
(22 b) According to the IPCC report ‘The Ocean and Cryosphere in a Changing Climate’, the global ocean has warmed unabated since 1970 and has taken up more than 90% of the excess heat in the climate system and by absorbing more CO2, the ocean has undergone increasing surface acidification and a loss of oxygen has occurred from the surface to 1000 m. According to data from IMO and FAO, globally, fishing vessels (including inland vessels) consumed 53.9 million tonnes of fuel in 2012, emitting 172.3 million tonnes of CO2, (equivalent to 0.5% of total global CO2 emissions that year), while aquaculture accounted for approximately 0.45% of global GHG emissions in 2013.
Amendment 75 #
Proposal for a directive
Recital 23
Recital 23
(23) Fuel used for waterborne navigation, including also fishing, should also be taxed, and the Member States party to international agreements providing for the exemption of that fuel, have to, by the date of the application of this Directive, ensure they eliminate the incompatibilities. It is necessary to allow for a different level of taxation to be applied to the use of energy products and electricity for intra- EU waterborne regular service navigation, fishing and freight transport and their respective at berth activities. Considering the specificity of those uses, the minimum levels of taxation should be lower than the ones applicable to general motor fuel use. Particularly for cargo ships, the taxation levels should provide incentives for the uptake of technological innovation enabling the assistance of wind power in order to significantly improve the energy performance of the vessel. In order to provide an incentive to the use of sustainable alternative fuels and electricity, including full electrification at berths, such fuels and electricity should be exempted from taxation for ten years. Energy products and electricity used for the remaining intra-EU waterborne navigation should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.
Amendment 78 #
Proposal for a directive
Recital 24
Recital 24
(24) For extra-EU air navigation, without prejudice to current international obligations which should be consequently reviewed in the upcoming years, and for extra-EU waterborne navigation, also including fishing, Member States may exempt or apply the same levels of intra-EU taxation, according to the type of activity.
Amendment 81 #
Proposal for a directive
Recital 24 a (new)
Recital 24 a (new)
Amendment 82 #
Proposal for a directive
Recital 25
Recital 25
(25) Member States should be permitted to apply certain other exemptions or reduced levels of taxation, where that will not be detrimental to the environmental, energy, climate and just transition objectives, to the proper functioning of the internal market and will not result in distortions of competition.
Amendment 84 #
Proposal for a directive
Recital 26
Recital 26
(26) In particular, highly efficient combined heat and power generation and, in order to promote the use of alternative energy sources, renewable forms of energy mayin order to promote the use of sustainable renewable energy sources they should qualify for preferential treatment.
Amendment 85 #
Proposal for a directive
Recital 27
Recital 27
(27) Temporarily targeted reductions in the tax level may provbe necessary to incentivise the achievement of environmental protection objectives andthe ecological transition of the Union productive sector. Such reductions should be conditional to the improvlements in energy efficiency of the Union productive sectoration of specific measures by beneficiaries towards achieving circular, zero pollution, highly energy efficient and renewable based operations.
Amendment 88 #
Proposal for a directive
Recital 29
Recital 29
(29) In view of the financial, economic and, environmental and protection of human health effects on each Member State, such as the need of electrification 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 91 #
Proposal for a directive
Recital 36
Recital 36
(36) Every five years and for the first time fivthree years after the entry into force of this Directive, the Commission should report to the Council and the European Parliament on the application of this Directive, examining in particular whether the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution component of energy products taking into account the impact of the Emission Trading System on carbon pricing and whether the revised energy taxation directive sufficiently contributes to meaningful carbon pricing inducing behavioural change, the impact on reduction of greenhouse gases taking into account the advice of the European Scientific Advisory Board on Climate Change, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental, biodiversity and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.
Amendment 93 #
Proposal for a directive
Article 1 – paragraph 2 – introductory part
Article 1 – paragraph 2 – introductory part
2. Member States shall distinguish between CO2-related taxation and general energy consumption taxation. CO2-related taxation shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to Commission Decision 2007/589/EC of 18 July 2007 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council.In the case of products derived from biomass the reference values shall be those set out in Annex V to Directive (EU) 2018/2001. Where Commission Decision 2007/589/EC of 18 July 2007 or Directive (EU) 2018/2001, as the case may be, do not contain the carbon content for the product concerned, Member States shall refer to relevant available information on its carbon content. For the purposes of this Directive, taxation shall be calculated in EUR/Gigajoules on the basis of net calorific value of the energy products and electricity as set out in Annex IV to Directive 2012/27/EU, converted in Gigajoules. In the case of products derived from biomass the reference values shall be those set out in Annex III to Directive (EU) 2018/2001, converted in Gigajoules.
Amendment 95 #
Proposal for a directive
Article 1 – paragraph 2 a (new)
Article 1 – paragraph 2 a (new)
2 a. Unless otherwise specified, the provisions of this Directive shall apply both to CO2- related taxation and to general energy consumption taxation.
Amendment 96 #
Proposal for a directive
Article 2 – paragraph 4 – introductory part
Article 2 – paragraph 4 – introductory part
4. Taxable products, referred to in paragraphs 1 and 3, produced or derived from biomass are subject under fiscal control to the specific levels of taxation set out for those products in accordance with this Directive, provided that they fulfil either ofall the following criteria:
Amendment 97 #
Proposal for a directive
Article 2 – paragraph 5 – point b
Article 2 – paragraph 5 – point b
b) ‘low-carbon fuels’ shall mean ‘low- carbon hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogen, as well as any fossil-based fuels, which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to Article 10 of Regulation (EU) 2020/852 of the European Parliament and of the Council36 and Annex I to Delegated Regulation (EU) […]/[…]37 . ‘Recycled Carbon Fuels’, as defined by Article 2(35) of Directive (EU) 2018/2001, shall be included in this category. _________________ 36 Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framewfuels’ as defined in [ DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on common rules fork to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13) 37 Commission Delegated Regulation (EU) […]/[...] supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council 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, Che internal markets in renewable and natural gases and in hydrogen COM/2021/2800 final (OJ […], p.[…]).3]
Amendment 99 #
Proposal for a directive
Article 3 – paragraph 1 – point b – indent 2 – paragraph 1
Article 3 – paragraph 1 – point b – indent 2 – paragraph 1
An energy product has a dual use when it is used both as heating fuel and for purposes other than as motor fuel and heating fuel. The use of renewable energy products for chemical reduction and in electrolytic and metallurgical processes, when energy products are used directly in or to provide a direct energy input to the process, or their consumption is connected to the process, shall be regarded as dual use,
Amendment 100 #
Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3
Article 3 – paragraph 1 – point b – indent 3
— renewable electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes, when the renewable electricity is used directly in or to provide a direct energy input to the process, or its consumption is connected to the process,
Amendment 104 #
Proposal for a directive
Article 4 – paragraph 1
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 being the sum of the energy component rate with the carbon component rate..
Amendment 107 #
Proposal for a directive
Article 5 – paragraph 2 – introductory part
Article 5 – paragraph 2 – introductory part
2. The minimum levels of taxation laid down in this Directive shall be adapted every year starting from 1 January 20243 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.
Amendment 110 #
Proposal for a directive
Article 7 – paragraph 2
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.
Amendment 114 #
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1
Article 8 – paragraph 1 – subparagraph 1
Amendment 117 #
Proposal for a directive
Article 9 – paragraph 2
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 2033.
Amendment 122 #
Proposal for a directive
Article 13 – paragraph 2
Article 13 – paragraph 2
2. By derogation from paragraph 1, Member States may, for reasons of environmental, climate and energy policy, subject the products referred to in paragraph 1 to taxation without having to respect the minimum levels of taxation laid down in this Directive. In such case, the taxation of those products shall replicate the ranking between the minimum levels of taxation as laid down in Annex I and shall not be taken into account for the purposes of satisfying the minimum level of taxation on electricity laid down in Article 10.
Amendment 124 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2
Article 14 – paragraph 1 – subparagraph 2
Amendment 128 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 4
Article 14 – paragraph 1 – subparagraph 4
For the purposes of this Article, ‘business aviation’ shall mean the operation or use of aircraft by companies or individuals for any purposes including the carriage of passengers, cargo, or goods as an aid to the conduct of their business, flown for purposes generally considered not for public hire and piloted by individuals having, at the minimum, a valid commercial pilot license with an instrument rating.
Amendment 129 #
Proposal for a directive
Article 14 – paragraph 2
Article 14 – paragraph 2
Amendment 133 #
Proposal for a directive
Article 14 – paragraph 5 – introductory part
Article 14 – paragraph 5 – introductory part
5. Member States may apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts, as well as for the purpose of autonomous electric taxiing by aircrafts, or to electric ground vehicles assisting in pushback and towing operations.
Amendment 135 #
Proposal for a directive
Article 14 – paragraph 5 – subparagraph 1
Article 14 – paragraph 5 – subparagraph 1
For the purposes of the first subparagraph, ‘electricity supply to stationary aircraft’ shall mean the supply of electricity through a standardised fixed or mobile interface to aircraft when stationed at the gate or at an airport outfield position.
Amendment 141 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 1
Article 15 – paragraph 1 – subparagraph 1
For the purposes of the first subparagraph, electricity shall be ranked among motor fuels indicated in Table BA of Annex I.
Amendment 144 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2
Article 15 – paragraph 1 – subparagraph 2
Over a transitional period of ten years, minimum 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 set out in Tables A and D of Annex I.
Amendment 146 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3
Article 15 – paragraph 1 – subparagraph 3
For the purposes of this Article, ‘intra-EU waterborne navigation’ shall mean navigation between twoarriving to or departing from a ports located in the Union, including domestic navigation.
Amendment 153 #
Proposal for a directive
Article 15 – paragraph 2
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.
Amendment 155 #
Proposal for a directive
Article 15 – paragraph 5
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, or vessels’ mobile batteries recharged at berth.
Amendment 163 #
Proposal for a directive
Article 15 a (new)
Article 15 a (new)
Article 15 a Member States shall apply a minimum rate of zero to electricity used by the railway sector over a transitional period of ten years. Member States may apply exemptions in the level of taxation to rail freight .
Amendment 165 #
Proposal for a directive
Article 16 – paragraph 1 – introductory part
Article 16 – paragraph 1 – introductory part
Without prejudice to other Union provisions, Member States mayshall apply under fiscal control exemptions or reductions in the level of taxation to:
Amendment 166 #
Proposal for a directive
Article 16 – paragraph 1 – point a
Article 16 – paragraph 1 – point a
(a) taxable products used under fiscal control in the field of pilot projects for the technological development of more environmentally-friendly products or in relation to fuels from renewable resourcesustainable renewable energy-based products;
Amendment 167 #
Proposal for a directive
Article 16 – paragraph 1 – point b – introductory part
Article 16 – paragraph 1 – point b – introductory part
(b) renewable-based electricity:
Amendment 168 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 3
Article 16 – paragraph 1 – point b – indent 3
Amendment 169 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 4
Article 16 – paragraph 1 – point b – indent 4
Amendment 170 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 5
Article 16 – paragraph 1 – point b – indent 5
— generated from fuel cells powered by renewable fuels of non-biological origin;
Amendment 171 #
Proposal for a directive
Article 16 – paragraph 1 – point b a (new)
Article 16 – paragraph 1 – point b a (new)
(b a) electricity used in vehicle-to-grid operations through the battery of electric vehicles, for the purpose of storing exceeding electricity generated by renewable sources and stabilising the grid.
Amendment 172 #
Proposal for a directive
Article 16 – paragraph 1 – point c
Article 16 – paragraph 1 – point c
Amendment 173 #
Proposal for a directive
Article 16 – paragraph 1 – point d
Article 16 – paragraph 1 – point d
(d) renewable fuels of non-biological origin, advanced sustainable biofuels, bioliquids, biogas and advanced sustainable products falling within CN codes 4401 and 4402;
Amendment 174 #
Proposal for a directive
Article 16 – paragraph 1 – point e
Article 16 – paragraph 1 – point e
Amendment 175 #
Proposal for a directive
Article 17 – paragraph 1 – point a
Article 17 – paragraph 1 – point a
Amendment 177 #
Proposal for a directive
Article 17 – paragraph 1 – point b – introductory part
Article 17 – paragraph 1 – point b – introductory part
(b) reductions in the level of taxation, which shall not go below the minima as set out in Table B and D of Annex I, to energy products and electricity used for the carriage of goods and passengers by electrified rail, metro, tram and trolley bus, and for local public passenger transport, electric vehicles for waste collection, armed forces and public administration, for disabled people transport and ambulances;
Amendment 178 #
Proposal for a directive
Article 17 – paragraph 1 – point c – paragraph 2
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’ shliving in a condition of energy poverty as defined in the [Recast of the Energy Efficiency Directive (recast) (COM(2021)558)] who are also below the 60% of the nationall median households significantly affected by the impacts of this Directive which, for the purpose of this Directive, mequivalised disposable income threshold, may be exempt for a maximum period of ten yeanrs that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable incomafter the entry into force of this Directive.
Amendment 179 #
Proposal for a directive
Article 17 – paragraph 1 – point d
Article 17 – paragraph 1 – point d
Amendment 180 #
Proposal for a directive
Article 20 – paragraph 1 – introductory part
Article 20 – paragraph 1 – introductory part
1. In addition to the provisions set out in the previous Articles, in particular in Articles 14 , 15 , 16, 17 and 18, the Council, acting unanimously on a proposal from the Commission, may adopt implementing acts, authorising any Member State to introduce further exemptions or reductions for specific policy considerations. Where it is necessary, for reasons of just transition, protection of environment and human health, including the reduction of air pollution, the Council, acting unanimously on a proposal from the Commission, may adopt implementing acts, authorising any Member State to introduce specific increased rates derogating from the ranking between the minimum levels of taxation as laid down in Annex I.
Amendment 181 #
Proposal for a directive
Article 22 – paragraph 4 – subparagraph 1
Article 22 – paragraph 4 – subparagraph 1
For the purposes of the first subparagraph, electricity storage facilities, including electric vehicles, batteries owned by active consumers or renewable energy communities and transformers of electricity mayshall be considered as redistributors when they supply electricity and shall not be subject to any double taxation.
Amendment 182 #
Proposal for a directive
Article 22 – paragraph 4 – subparagraph 3
Article 22 – paragraph 4 – subparagraph 3
An entity producing electricity for its own use is regarded as a distributor. Notwithstanding Article 13 , Member States may exempt small producers of renewable electricity provided that they tax the energy products used for the production of that electricity.
Amendment 191 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every five years and for the first time fivthree years after 1 January 2023, the Commission shall submit to the Council and the European Parliament a report on the application of this Directive.
Amendment 195 #
Proposal for a directive
Article 31 – paragraph 2
Article 31 – paragraph 2
The report by the Commission shall, inter alia, examine the minimum levels of taxationwhether Article 16 should be revised and the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution of energy products taking into account the impact of the Emission Trading System on carbon pricing, distributional impacts in light of the objectives of the European Green Deal with regard to achieving a just transition, and whether the revised energy taxation directive sufficiently contributes to meaningful carbon pricing inducing behavioural change, the impact on reduction of greenhouse gases taking into account the advice of the European Scientific Advisory Board on Climate Change, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport 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.
Amendment 199 #
Proposal for a directive
Annex I – Part A – table
Annex I – Part A – table
Energy Energy FinalCO2 tax rate after component rate component rate (EUR/tCO2) completion of Start of transitional(EUR/GJ) (EUR/GJ) Start of Final rate after transitional period completion of period period transitional (01.01.2023) period (01.01.2033) before before indexation Petrol 10,75 10,75 10,75 Gasoil 45 Gasoil 10,75 10,75 Kerosene 45 Kerosene 10,75 10,75 45 Non-sustainable biofuels 10,75 10,75 10,745 Liquefied Petroleum Gas (LPG) 10,75 7,17 10,75 10,745 Natural gas 10,75 7,17 10,75 10,745 Non-sustainable biogas 10,75 7,17 10,75 10,7545 Non renewable fuels of non-biological origin 7,17 10,75 Sustainable f 10,75 10,75 45 origin Food and feed crop biofuels 5,3810,75 10,75 Sustainable f 45 Food and feed crop biogas 5,3810,75 10,75 45 Sustainable biofuels 5,38 5,38 7,17 5,3845 Sustainable biogas 5,38 5,38 7,17 5,3845 Low-carbon fuels 10,75 10,175 45 5,38 Renewable fuels of non-biological origin 45 0,15 0,15 origin Advanced sustainable biofuels and biogas 45 0,15 0,15 biogas
Amendment 201 #
Proposal for a directive
Annex I – Part B – table
Annex I – Part B – table
Amendment 203 #
Proposal for a directive
Annex I – Part C – table
Annex I – Part C – table
Energy Final rate afterCO2 tax rate Energy completion ofonent (EUR/tCO2) Start of transitional component rate rate (EUR/GJ) (EUR/GJ) transitional period Start of Final rate after period (01.01.2023)transitional completion of period transitional (01.01.20323) beforeperiod (01.01.2033) indexation Gas oil before 0,9 0,9 Heavy fuelindexation Gas oil 0,9 0,9 0,9 45 Heavy fuel oil 0,9 0,9 45 Kerosene 0,9 0,9 0,9 45 Coal and coke 0,9 0,9 0,9 0,9 45 Non-sustainable bioliquids 0,9 0,9 0,9 45 Non-sustainable solid products falling within 45 0,9 0,9 0,9 within CN codes 4401 and 4402 Liquefied Petroleum Gas (LPG) 0,69 0,9 0,9 45 Natural gas 0,69 0,9 0,9 45 Non-sustainable biogas 0,6 0,9 0,9 0,9 45 Non renewable fuels of non-biological origin 0,6 0,9 Sustainable f 0,9 45 origin Food and feed crop bioliquids 0,45 0,9 0,9 0,9 Sustainable f45 Food and feed crop biogas 0,45 0,9 0,9 0,9 45 Sustainable bioliquids 0,45 0,6 0,45 45 Sustainable biogas 0,45 0,6 0,45 45 Sustainable solid products falling within CN 0,45 0,6 0,45 CN codes 4401 and 4402 Low-carbon fuels 0,159 0,9 0,45 Renewable fuels of non-biological origin 0,15 0,15 0,15 45 Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 0,15 0,15 0,15 45 and 4402