Activities of Henrike HAHN 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 (82)
Amendment 29 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2a) The objective of energy taxation is primarily environmental as an instrument to shift consumption and investment patterns. A secondary but important objective includes revenue-raising. Seeking other policy objectives through energy taxation might lower its primary and secondary objectives. Energy taxation is not a redistributive policy instrument, although it can have such an impact.
Amendment 32 #
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,reduce greenhouse gas emissions 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 . __________________ 28COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.
Amendment 34 #
Proposal for a directive
Recital 3 a (new)
Recital 3 a (new)
(3a) It is essential that this Directive implements 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 for those applications that cannot be abated by other means the use of sustainable, renewables based fuels as well as enhance used of heat and storage to foster further integration across sectors, thus supporting the energy transition and boosting citizen participation while keeping costs for European authorities and European citizens within affordable limits.
Amendment 39 #
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 achieve the targeted reductions of greenhouse gasses, improve energy savings and energy efficiency, while spurring the uptake of renewable energy source. The proper functioning of the internal market requires common rules on that taxation.
Amendment 42 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4a) 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 have to 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 43 #
Proposal for a directive
Recital 4 b (new)
Recital 4 b (new)
(4b) The introduction of a minimum carbon price in this revised Council Directive will allow the deduction of the carbon price established in the emission trading system for buildings and road transport established pursuant to Chapter IVa of Directive 2003/87/EC to avoid double taxation.
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 63 #
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 68 #
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 is 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.
Amendment 69 #
Proposal for a directive
Recital 14 a (new)
Recital 14 a (new)
(14a) The average welfare impacts of this Directive are estimated to be very limited across all Member States. Electricity constituting a larger share of expenditure of lower-income households, the electricity tax rate reductions set out in this Directive have substantially progressive impacts across the EU-wide distribution and the distribution within all Member States that would need to apply them.
Amendment 70 #
Proposal for a directive
Recital 15
Recital 15
(15) Energy prices are key elements of energy, transport and environment policies in the Union. In the contexts of high energy prices due to volatility in international fossil fuels markets, Member States could mitigate the increase in retail prices for vulnerable households and microenterprises by, among others, reducing taxes and levies in consumers’ energy bills, as foreseen by the Electricity Market Directive (Directive (EU) 2019/944) as also recalled in the Communication from the European Commission “Tackling rising energy prices: a toolbox for action and support”.
Amendment 79 #
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, notablyincluding in the transport sector and heating and cooling. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating and cooling purposes during the necessary time following the entry into force of this Directive.
Amendment 88 #
Proposal for a directive
Recital 20 a (new)
Recital 20 a (new)
(20a) 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 Atmosphere1a. 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 study1b 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. __________________ 1aIPCC Special report: Aviation and the Global Atmosphere (1999) https://www.unep.org/resources/report/ipc c-special-report-aviation-and-global- atmosphere. 1b Report from the Commission to the European Parliament and the Council: Updated analysis of the non-CO2 climate impacts of aviation and potential policy measures pursuant to EU Emissions Trading System Directive Article 30(4) https://www.easa.europa.eu/document- library/research-reports/report- commission-european-parliament-and- council.
Amendment 91 #
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 an interpretation of the original provisions of the Chicago Convention on Civil Aviation1a, 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 should be taxed. In future revisions of such international aviation agreements, the current loopholes allowing for jet fuel tax exemptions for the fuel used by cargo-only flights is still needed in the absence of more efficient alternatives.flights departing from or arriving at Union airports should be eliminated. __________________ 1aChicago Convention on Civil Aviation: https://www.icao.int/publications/pages/do c7300.aspx
Amendment 96 #
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 yearsimplemented 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 Strategy1a. __________________ 1aSustainable and Smart Mobility Strategy.: https://ec.europa.eu/info/law/better- regulation/have-your- say/initiatives/12438-Sustainable-and- Smart-Mobility-Strategy_en.
Amendment 100 #
Proposal for a directive
Recital 22 a (new)
Recital 22 a (new)
(22a) 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 104 #
Proposal for a directive
Recital 23
Recital 23
(23) Fuel used for waterborne navigation, including 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 berth, 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 109 #
Proposal for a directive
Recital 23 a (new)
Recital 23 a (new)
(23a) Fuel subsidies perform poorly in terms of increasing incomes for fishers, and ‘fossil fuel subsidies represent an obstacle in reaching climate goals because they hinder the green energy transition’, according to the conclusion of the ECA review 01/2022.
Amendment 114 #
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, and for extra-EU waterborne navigation, including fishing, Member States may exempt or apply the same levels of intra- EU taxation, according to the type of activity.
Amendment 117 #
Proposal for a directive
Recital 24 a (new)
Recital 24 a (new)
(24a) Ending fuel tax exemptions in the fisheries sector should not result in a burden for small-scale fisheries. Member States should invest the revenues generated by fuel taxes in the fisheries sector to fund projects aimed at strengthening small-scale fisheries' resilience and position in the value chain and at facilitating the transition of small- scale fisheries to energy-efficient vessels using sustainable renewable energy.
Amendment 119 #
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 122 #
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,sustainable renewable forms of energy they may qualify for preferential treatment.
Amendment 125 #
Proposal for a directive
Recital 27
Recital 27
(27) Temporary targeted reductions in the tax level may prove necessary tocould give incentive to energy inctentsivise the achievement of environmental protection objectives ande industries, SMEs and start-ups to achieve the green transition of the Union productive sector. Such reductions should be conditional to the improvlements in energy ation of specific measures by benefficiency of the Union productive sectoraries towards achieving circular, zero pollution, highly energy efficient and renewable based operations.
Amendment 129 #
Proposal for a directive
Recital 28
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. Tax exemptions could be a temporary alleviation, as structural responses are required to eradicate the phenomena in the first place. For instance building renovations is a key response to reduce energy consumption and alleviate energy poverty and vulnerability. The benefits of overall lower energy bills, not only on its tax portion, are even more relevant in a context of high energy prices. People living in worst-performing buildings and those facing energy poverty would benefit from renovated and better buildings and from reduced energy costs, and be buffered from further market price increases and volatility.
Amendment 134 #
Proposal for a directive
Recital 28 a (new)
Recital 28 a (new)
(28a) To empower citizens and consumers in the energy transition, and facilitate investment in energy efficiency and renewable energy sources, taxation should incentivise local self-production, storage, sharing, and consumption of renewable energy, both individually and jointly. In this way, renewable energy communities, as an organisational concept aimed at allowing households, including vulnerable and poor ones, SMEs, start-ups and local authorities to collaborate to take ownership in the energy transition, should also be promoted.
Amendment 142 #
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 and heating and cooling sectors, 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 154 #
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 European Parliament and the Council on the application of this Directive, examining in particular the minimum levels of taxation which 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 this 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 160 #
Proposal for a directive
Article 1 – paragraph 2 – subparagraph 1
Article 1 – paragraph 2 – subparagraph 1
Amendment 162 #
Proposal for a directive
Article 1 – paragraph 2 – subparagraph 2 a (new)
Article 1 – paragraph 2 – subparagraph 2 a (new)
Unless otherwise specified, the provisions of this Directive shall apply both to CO2- related taxation and to general energy consumption taxation.
Amendment 164 #
Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1 – introductory part
Article 2 – paragraph 4 – subparagraph 1 – introductory part
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 of following criteriaon:
Amendment 165 #
Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1 – point a
Article 2 – paragraph 4 – subparagraph 1 – point a
(a) the sustainability and greenhouse gas saving criteria set out in Article 29 of Directive (EU) 2018/2001, excluding high indirect land-use change-risk products set out in Article 26(2) of that Directive;
Amendment 168 #
Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1 – point a a (new)
Article 2 – paragraph 4 – subparagraph 1 – point a a (new)
(aa) are not high indirect land-use change-risk products set out in Article 26(2) of Directive (EU) 2018/2001;
Amendment 169 #
Proposal for a directive
Article 2 – paragraph 4 – subparagraph 2
Article 2 – paragraph 4 – subparagraph 2
Amendment 170 #
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. __________________ 36Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework 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, C'low-carbon fuels’ as defined in [Directive on common rules for the internal markets in renewable and natural gases and in hydrogen COM/2021/2800 final (OJ […], p.[…]).3]. __________________
Amendment 175 #
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 176 #
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 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 181 #
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, those being the sum of the energy component rate and the carbon component rate which is derived from the minimum carbon price indicated in Annex I to this Directive.
Amendment 183 #
Proposal for a directive
Article 4 – paragraph 2
Article 4 – paragraph 2
2. For the purpose of this Directive ‘level of taxation’ is the total charge levied in respect of all indirect taxes (except VAT) including the carbon price established in the emission trading system for buildings and road transport established pursuant to Chapter IVa of Directive 2003/87/EC, calculated directly or indirectly on the quantity of energy products and electricity at the time of release for consumption.
Amendment 202 #
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 208 #
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 2
Article 8 – paragraph 1 – subparagraph 2
Amendment 211 #
Proposal for a directive
Article 8 – paragraph 2 – point a
Article 8 – paragraph 2 – point a
Amendment 217 #
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 226 #
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 229 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 3
Article 14 – paragraph 1 – subparagraph 3
Amendment 231 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 5
Article 14 – paragraph 1 – subparagraph 5
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 232 #
Proposal for a directive
Article 14 – paragraph 2
Article 14 – paragraph 2
Amendment 237 #
Proposal for a directive
Article 14 – paragraph 5 – subparagraph 1
Article 14 – paragraph 5 – subparagraph 1
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 239 #
Proposal for a directive
Article 14 – paragraph 5 – subparagraph 2
Article 14 – paragraph 5 – subparagraph 2
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 241 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 1
Article 15 – paragraph 1 – subparagraph 1
Without prejudice to Article 5, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables BA and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport.
Amendment 247 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2
Article 15 – paragraph 1 – subparagraph 2
For the purposes of the first subparagraph, electricity shall be ranked among motor fuels indicated in Table BA of Annex I.
Amendment 251 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3
Article 15 – paragraph 1 – subparagraph 3
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 253 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 4
Article 15 – paragraph 1 – subparagraph 4
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 259 #
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 261 #
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 267 #
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 268 #
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 269 #
Proposal for a directive
Article 16 – paragraph 1 – point b – introductory part
Article 16 – paragraph 1 – point b – introductory part
(b) renewable electricity:
Amendment 270 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 3
Article 16 – paragraph 1 – point b – indent 3
Amendment 271 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 4
Article 16 – paragraph 1 – point b – indent 4
Amendment 272 #
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 273 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 5 a (new)
Article 16 – paragraph 1 – point b – indent 5 a (new)
– energy from renewable sources that are produced, consumed, stored, or shared by renewables self-consumers, jointly acting renewables self-consumers and final household and SMEs customers that participate as a member or shareholder in a renewable energy community, as defined in Directive (EU) 2018/2001;
Amendment 275 #
Proposal for a directive
Article 16 – paragraph 1 – point b – paragraph 1
Article 16 – paragraph 1 – point b – paragraph 1
Member States may also refund to the producerrenewable energy producer, including renewable self-consumers, jointly-acting renewables self-consumers, and final household customers that participate as a member or shareholder in a renewable energy community, some or all of the amount of tax paid by the consumer on electricity produced from products specified in this paragraph.
Amendment 277 #
Proposal for a directive
Article 16 – paragraph 1 – point c
Article 16 – paragraph 1 – point c
Amendment 279 #
Proposal for a directive
Article 16 – paragraph 1 – point d
Article 16 – paragraph 1 – point d
(d) renewable fuels of non-biological origin, and advanced sustainable biofuels, bioliquids, biogas and advanced sustainable products falling within CN codes 4401 and 4402 and biogas;
Amendment 280 #
Proposal for a directive
Article 16 – paragraph 1 – point e
Article 16 – paragraph 1 – point e
Amendment 292 #
Proposal for a directive
Article 17 – paragraph 1 – point a
Article 17 – paragraph 1 – point a
Amendment 295 #
Proposal for a directive
Article 17 – paragraph 1 – point b – subparagraph 1
Article 17 – paragraph 1 – point b – subparagraph 1
(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 306 #
Proposal for a directive
Article 17 – paragraph 1 – point c – subparagraph 3
Article 17 – paragraph 1 – point c – subparagraph 3
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’ shalliving 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 national median households significantly affected by the impacts of this Directive which, for the purpose of this Directive, mequivalised disposable income, 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 incomeafter the entry into force of this Directive..
Amendment 309 #
Proposal for a directive
Article 18 – paragraph 1 – introductory part
Article 18 – paragraph 1 – introductory part
Without prejudice to Article 5, as applicable as a single use, Member States may apply tax reductions , which shall not go below the relevant minima as set out in Tables B, C and D of Annex I for a maximum period of ten years after the entry into force of this Directive, on the consumption of energy products used for heating purposes or for the purposes of Article 8(2) , points (b) and (c), and on electricity in the following cases:
Amendment 313 #
Proposal for a directive
Article 18 – paragraph 1 – point a – introductory part
Article 18 – paragraph 1 – point a – introductory part
(a) in favour of energy-intensive business conditional on the conclusion of agreements between them (beneficiaries), or associations of beneficiaries, and the Member State whereby the beneficiaries or associations of beneficiaries commit themselves to achieve highly energy efficient, circular, zero-pollution and renewable based business operation through actions which may relate, among other things, to a reduction in energy consumption, the uptake of sustainable renewable energy sources a reduction in emissions and other pollutants, or any other environmental protection measure.
Amendment 315 #
Proposal for a directive
Article 18 – paragraph 1 – point b – introductory part
Article 18 – paragraph 1 – point b – introductory part
(b) wherein favour of other businesses, especially SMEs and start-ups, conditional on the conclusion of agreements are concluded withbetween Member States and business entities as referred to in Article 19 or associations of such business entities , or where tradable perwhereby the beneficiaries or associations of beneficiaries commit scthemes or equivalent measures are implemented, as far as they lead to the achievement of environmental protection objectives or to improvements in energy efficiencyselves to achieve highly energy efficient, circular, zero-pollution and renewable based business operation through actions which may relate, among other things, to a reduction in energy consumption, the uptake of sustainable renewable energy sources a reduction in emissions and other pollutants, or any other environmental protection measure.
Amendment 316 #
Proposal for a directive
Article 18 – paragraph 1 a (new)
Article 18 – paragraph 1 a (new)
Member States shall verify the necessity of a tax reduction to indirectly contribute to a higher level of environmental protection by means of an ex ante open public consultation where the sectors eligible for the reductions are properly described and a list of the largest beneficiaries for each sector is provided.
Amendment 317 #
Proposal for a directive
Article 18 – paragraph 1 b (new)
Article 18 – paragraph 1 b (new)
The agreements referred to in point (a) and (b) of paragraph 1 shall fulfil all of the following conditions: (i) the substance of the agreements is negotiated by the Member State, specifies the targets and fixes a time schedule for reaching the targets; (ii) the Member State ensures independent and regular monitoring of the commitments in the agreements; and (iii) the agreements are revised periodically in the light of technological and other developments and provide for effective penalties in the event that the commitments are not met.
Amendment 318 #
Proposal for a directive
Article 18 – paragraph 1 c (new)
Article 18 – paragraph 1 c (new)
Amendment 320 #
Proposal for a directive
Article 20 – paragraph 1 – subparagraph 1
Article 20 – paragraph 1 – subparagraph 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 325 #
Proposal for a directive
Article 22 – paragraph 4 – subparagraph 2
Article 22 – paragraph 4 – subparagraph 2
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 328 #
Proposal for a directive
Article 25 – paragraph 1
Article 25 – paragraph 1
1. Energy products released for consumption in a Member State, contained in the standard tanks of commercial motor vehicles and intended to be used as fuel by those same vehicles, as well as in special containers, and intended to be used for the operation, during the course of transport, of the systems equipping those same containers shall be taxed once at origin and not be subject to taxation in any other Member State.
Amendment 342 #
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 European Parliament and the Council a report on the application of this Directive.
Amendment 346 #
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 whether 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, buildings and industry 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 352 #
Proposal for a directive
Annex 1 – table A
Annex 1 – table A
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule) Final rate after completion of Start of transitional periodEnergy component rate CO2 tax rate Energy component rate (EUR/GJ) (EUR/tCO2) (EUR/GJ) Final rate after completion Start of transitional period (01.01.2033) of transitional period (01.01.2023) (01.01.2033) before before indexation Petrol 10,75 10,75 10,75 Gasoil 45 Gasoil 10,75 10,75 45 10,75 Kerosene 10,75 10,75 10,7545 Non-sustainable biofuels 10,75 10,75 45 10,75 Liquefied Petroleum Gas (LPG) 7,17 10,75 10,75 45 Natural gas 10,75 7,17 10,75 45 10,75 Non-sustainable biogas 10,75 7,17 10,75 10,7545 Non renewable fuels of non-biological origin 10,75 7,17 10,75 45 10,75 Sustainable food and feed crop biofuels 5,38 10,75 10,75 Sustainable 45 food and feed crop biogas 10,75 5,38 10,75 45 10,75 Sustainable biofuels 5,38 5,38 7,17 45 5,38 Sustainable biogas 5,38 5,38 7,17 5,3845 Low-carbon fuels 10,75 0,15 10,75 45 5,38 Renewable fuels of non-biological origin 0,15 0,15 45 0,15 Advanced sustainable biofuels and biogas 0,15 0,15 45
Amendment 358 #
Proposal for a directive
Annex 1 – table B
Annex 1 – table B
Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule) Energy component CO2 tax rate rate (EUR/GJ) (EUR/tCO2) Energy component rate Final rate after (EUR/GJ) Final rate after completion of Start of transitional period transitional period transitional period (01.01.20323) (01.01.2023) (01.01.2033) before before indexation Gas oil 0,9 0,9 0,9 Heavy fuel oil 45 Heavy fuel oil 0,9 0,9 0,945 Kerosene 0,9 0,9 0,9 45 Non-sustainable biofuels 0,9 45 0,9 Liquefied Petroleum Gas (LPG) 0,9 0,6 0,9 0,9 45 Natural gas 0,9 0,6 0,9 0,945 Non-sustainable biogas 0,9 0,6 0,9 45 0,9 Non renewable fuels of non-biological origin 0,6 0,9 0,9 Sustainable 45 food and feed crop biofuels 0,45 0,9 0,9 Sustainable 45 food and feed crop biogas 0,45 0,9 0,9 45 Sustainable biofuels 0,45 0,45 6 0,45 Sustainable biogas 0,45 0,45 0,6 0,45 Low-carbon fuels 0,9 0.15 0,9 0,45 Renewable fuels of non-biological origin 0,15 0,15 0,145 Advanced sustainable biofuels and biogas 0,15 0,15 0,15 45
Amendment 364 #
Proposal for a directive
Annex 1 – table C
Annex 1 – table C
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) Energy Energy Final rate after completion of Start of transitional period transitional periodCO2 tax rate component component rate (EUR/tCO2) rate (EUR/GJ) (EUR/GJ) Final rate after Start of completion of (01.01.2023) (01.01.2033) beforetransitional transitional period period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 0,9 45 Heavy fuel oil 0,9 0,9 0,9 45 Kerosene 0,9 0,9 0,9 45 Coal and coke 0,9 0,9 0,9 45 Non-sustainable bioliquids 0,9 0,9 0,9 45 Non-sustainable solid products falling within CN codes 4401 and 4402 0,9 0,9 0,9 and 4402 45 Liquefied Petroleum Gas (LPG) 0,6 0,9 0,9 45 Natural gas 0,6 0,9 0,9 45 Non-sustainable biogas 0,69 0,9 0,9 45 Non renewable fuels of non-biological origin 0,6 9 0,9 Sustainable 45 food and feed crop bioliquids 0,45 0,9 0,9 Sustainable 45 food and feed crop biogas 0,45 0,9 0,9 45 Sustainable bioliquids 0,45 0,6 0,45 Sustainable biogas 0,45 0,6 0, 45 Sustainable solid products falling within CN codes 4401 and 4402 0,45 0,6 0,45 4402 5 Low-carbon fuels 0.15 0,9 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 45 0,15 0,15 within CN 0,15 codes 4401 and 4402