Activities of Ivan DAVID 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 (49)
Amendment 18 #
Proposal for a directive
Recital 9
Recital 9
(9) Rules should be laid down to base energy taxation on the energy content of energy products and electricity, coupled with their environmental performances. For those purposes, reference should be made to the definitions of Directive 2012/27/EU of the European Parliament and of the Council 30 , to Directive (EU) 2018/2001 of the European Parliament and of the Council 31 , and to Regulation (EU) 2020/852 of the European Parliament and of the Council32 . Definitions of biofuels, bioliquids and biofuels used in this Directive should be strictly based on Directive (EU) 2018/2001, especially on Article 29 thereof. Moreover, the list of energy products should be updated to include certain energy products, in order to ensure a unified and standardised treatment of those fuels. Further updates should be done in the future, if appropriate, to reflect market developments. _________________ 30 Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC (OJ L 315, 14.11.2012, p. 1). 31 Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (recast) (OJ L 328 21.12.2018, p. 82). 32 Regulation (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).
Amendment 20 #
Amendment 26 #
Proposal for a directive
Recital 18
Recital 18
(18) Energy products used as a motor fuel for certain purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, notably in the transport sector. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating purposes during the necessary time following the entry into force of this Directive.
Amendment 27 #
Proposal for a directive
Recital 19
Recital 19
(19) The need to pursue the objectives of the Directive requires that no distinction is made between commercial andMember States may need to differentiate between commercial and non- commercial diesel. Member States may use this possibility to reduce the gap between the taxation of non-commercial diegas oil useld as well as bpropellant and petrol. Business use and non-business use for heating fuels and electricityof energy products and electricity may be treated differently for tax purposes.
Amendment 30 #
Proposal for a directive
Recital 27 a (new)
Recital 27 a (new)
(27 a) Certain exemptions or reductions in the tax level may prove necessary, notably because of the lack of a stronger harmonisation at Union level, because of the risks of a loss of international competitiveness or because of social or environmental considerations.
Amendment 33 #
Proposal for a directive
Recital 36
Recital 36
(36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments and market development in the fuel supply, especially as regards energy efficiency, the use of electricity in transport, the uptake of renewable fuels in both transport and heating 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 and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.
Amendment 36 #
Proposal for a directive
Article 2 – paragraph 1 – point o
Article 2 – paragraph 1 – point o
Amendment 37 #
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 of following criteria: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. The following categories set out in Annex I to this Directive shall thus comply with these criteria: - sustainable biofuels, bioliquids and biogas; - advanced sustainable biofuels and bioliquids
Amendment 40 #
Proposal for a directive
Article 2 – paragraph 4 – point a
Article 2 – paragraph 4 – point a
Amendment 43 #
Proposal for a directive
Article 2 – paragraph 4 – point b
Article 2 – paragraph 4 – point b
Amendment 44 #
Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1
Article 2 – paragraph 4 – subparagraph 1
For the purposes of this Directive the definitions in Article 2 points (24), for ‘biomass’, (28), for ‘biogas’, (32), for ‘bioliquids’, (33), for ‘biofuels’ and (34), for ‘advanced biofuels’, of Directive (EU) 2018/2001 shall apply. Hydrogen from renewable biological origin is included in the definition of “biogas”.
Amendment 47 #
Proposal for a directive
Article 2 – paragraph 4 – subparagraph 2
Article 2 – paragraph 4 – subparagraph 2
For the purposes of this Directive, ‘advanced’ biogas,sustainable bioliquids and products falling within CN codes 4401 and 4402 shall mean products produced from the feedstock listed in part A of Annex IX to Directive (EU) 2018/2001. Biofuels, biogas and bioliquids produced from the feedstock listed in part B of Annex IX to that Directive shall be considered equivalent to advanced products.
Amendment 49 #
Proposal for a directive
Article 2 – paragraph 4 – subparagraph 2 a (new)
Article 2 – paragraph 4 – subparagraph 2 a (new)
For the purposes of this Directive, “non- sustainable” biofuels, bioliquids and biogas shall mean biofuels, bioliquids and biogas not complying with the sustainability and greenhouse gas saving criteria set out in Article 29 of Directive (EU) 2018/2001.
Amendment 50 #
Proposal for a directive
Article 2 – paragraph 5 – point a
Article 2 – paragraph 5 – point a
a) for ‘renewable fuels of non- biological origin’, shall mean fuels other than biofuels, bioliquids or biogas, the energy content of which is derived from renewable sources other than biomassthe definition of Article 2(36) of Directive (EU) 2018/2001 shall apply and the greenhouse gas emissions saving critera referred to in Article 29a(1) shall be fulfilled in compliance with the methodology referred in Article 29a(5) of that Directive;
Amendment 51 #
Proposal for a directive
Article 2 – paragraph 5 – point b
Article 2 – paragraph 5 – point b
b) ‘low-carbon fuels’ shall mean low- carbon hydrogenfossil-based hydrogen with carbon capture and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogenfossil-based hydrogen with carbon capture, 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 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/2021/2800 final (OJ […], p.[…]).
Amendment 52 #
Proposal for a directive
Article 2 – paragraph 6
Article 2 – paragraph 6
Amendment 53 #
Proposal for a directive
Recital 10
Recital 10
Amendment 53 #
Proposal for a directive
Article 4 a (new)
Article 4 a (new)
Article 4 a Provided that they respect the minimum levels of taxation prescribed by this Directive and that they are compatible with Community law, differentiated rates of taxation may be applied by Member States, under fiscal control, in the following cases: – when the differentiated rates are directly linked to product quality; – when the differentiated rates depend on quantitative consumption levels for electricity and energy products used for heating purposes; – for the following uses: local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances; – between business and non-business use, for energy products and electricity referred to in Articles 9 and 10.
Amendment 55 #
Proposal for a directive
Article 4 b (new)
Article 4 b (new)
Article 4 b Provided that they respect the minimum levels of taxation prescribed by this Directive and that they are compatible with Union law, differentiated rates of taxation may be applied by Member States, under fiscal control, in the following cases: – between business and non-business use, for energy products and electricity referred to in Articles 9 and 10.
Amendment 59 #
Proposal for a directive
Article 5 – paragraph 2
Article 5 – paragraph 2
Amendment 60 #
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 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 automaticallyon the basis of a transparent and holistic assessment taking the risk of loss of international competitiveness fully into account, by increasing or decreasing the base amount in euro by the percentage change in that index over the preceding calendar year.
Amendment 66 #
Proposal for a directive
Article 13 – paragraph 2 a (new)
Article 13 – paragraph 2 a (new)
2 a. Without prejudice to other Union provisions, Member States may apply under fiscal control exemptions or reductions in the level of taxation to energy products and electricity used for high-efficiency cogeneration.
Amendment 68 #
Proposal for a directive
Article 14 – paragraph 2 – introductory part
Article 14 – paragraph 2 – introductory part
2. Energy products supplied for use as fuel to aircrafts and electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of cargo-only flights shall be exempted for all cases when they are covered by existing aviation ETS.
Amendment 78 #
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 81 #
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 vulnerablelow and middle-income by Member States 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 income.
Amendment 83 #
Proposal for a directive
Recital 19
Recital 19
(19) The need to pursue the objectives of the Directive requires that no distinction is made between commercial andMember States might need to differentiate between commercial and non- commercial diesel. Member States could use this possibility to reduce the gap between the taxation of non-commercial diegas oil useld as well as bpropellant and petrol. Business use and non-business use for heating fuels and electricityof energy products and electricity could be treated differently for tax purposes.
Amendment 88 #
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 taxation, the impact of innovation and technological developments and market development in the fuel supply, in particular as regards energy efficiency, the use of electricity in transport, the uptake of renewable fuels in both transport and heating 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 93 #
Proposal for a directive
Annex I – table A
Annex I – table A
Amendment 98 #
Proposal for a directive
Annex I – table B
Annex I – table B
Amendment 104 #
Proposal for a directive
Annex I – table C
Annex I – table C
Amendment 135 #
Proposal for a directive
Recital 28 a (new)
Recital 28 a (new)
(28a) Certain exemptions or reductions in the tax level may prove necessary, notably because of the lack of a stronger harmonisation at Community level, because of the risks of a loss of international competitiveness or because of social or environmental considerations.
Amendment 163 #
Proposal for a directive
Article 2 – paragraph 1 – point o
Article 2 – paragraph 1 – point o
Amendment 171 #
Proposal for a directive
Article 2 – paragraph 5 – point b
Article 2 – paragraph 5 – point b
(b) ‘low-carbon fuels’ shall mean low- carbonfossil-based hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogenfossil-based hydrogen with carbon capture, 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 framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13) 37Commission 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/2021/2800 final (OJ […], p.[…]).
Amendment 172 #
Proposal for a directive
Article 2 – paragraph 6
Article 2 – paragraph 6
Amendment 185 #
Proposal for a directive
Article 5 – title
Article 5 – title
[…]
Amendment 192 #
Proposal for a directive
Article 5 – paragraph 2
Article 5 – paragraph 2
Amendment 194 #
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1
Article 5 – paragraph 2 – subparagraph 1
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 automaticallyon the basis of transparent and holistic assessment taking the risk of loss of international competitiveness fully into account, by increasing or decreasing the base amount in euro by the percentage change in that index over the preceding calendar year.
Amendment 197 #
Proposal for a directive
Article 5 a (new)
Article 5 a (new)
Article 5a Provided that they respect the minimum levels of taxation prescribed by this Directive and that they are compatible with Community law, differentiated rates of taxation may be applied by Member States, under fiscal control, in the following cases: – when the differentiated rates are directly linked to product quality; – when the differentiated rates depend on quantitative consumption levels for electricity and energy products used for heating purposes; – for the following uses: local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances; – between business and non- business use, for energy products and electricity referred to in Articles 9 and 10.
Amendment 198 #
Proposal for a directive
Article 5 b (new)
Article 5 b (new)
Amendment 227 #
Proposal for a directive
Article 13 – paragraph 2 a (new)
Article 13 – paragraph 2 a (new)
2a. Without prejudice to other Union law, Member States may apply under fiscal control exemptions or reductions in the level of taxation to energy products and electricity used for high-efficiency cogeneration.
Amendment 233 #
Proposal for a directive
Article 14 – paragraph 2 – subparagraph 1
Article 14 – paragraph 2 – subparagraph 1
Energy products supplied for use as fuel to aircrafts and electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of cargo-only flights shall be exempted for all cases when they are covered by existing aviation ETS.
Amendment 304 #
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 vulnerablelow and middle-income by Member States 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 income.
Amendment 354 #
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 period transitional period (01.01.2033) (01.01.2023) before indexation Petrol 10,75 10,75 Gasoil 10,75 10,75 Kerosene 10,75 10,75 Non-sustainable biofuels 10,75 10,75 Liquefied Petroleum Gas (LPG) 7,17 10,75 Natural gas 7,172,6 10,75 2,6 Non-sustainable biogas 7,17 10,75 Non renewable fuels of non-biological origin 7,17 10,75 Sustainable food and feed crop biofuels 5,38 10,75 Sustainable food and feed crop biogas 5,38 10,75 Sustainable biofuels 5,38 5,38 Sustainable biogas 5,38 5,38 Low-carbon fuels 0,15 5,38 Renewable fuels of non-biological origin 0,15 0,15 Advanced sustainable biofuels and biogas 0,15 0,15
Amendment 357 #
Proposal for a directive
Annex 1 – table A a (new)
Annex 1 – table A a (new)
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/1000 l) Start of transitional period (01.01.2023) Final rate after completion of transitional period (01.01.2033) Liquefied Petroleum Gas (LPG) 125 125
Amendment 360 #
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) Final rate after completion of Start of transitional period transitional period (01.01.2023) (01.01.2033) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 0,9 Non-sustainable biofuels 0,9 0,9 Liquefied Petroleum Gas (LPG) 0,6 0,9 Natural gas 0,6 0,3 0,9 0,3 Non-sustainable biogas 0,6 0,6 0,9 0,9 Non renewable fuels of non-biological origin 0,6 0,6 0,9 Sustainable food and feed crop biofuels 0,45 0,9 0,9 Sustainable food and feed crop biogas 0,45 0,45 0,9 Sustainable biofuels 0,45 0,45 Sustainable biogas 0,45 0,45 Low-carbon fuels 0.15 0,45 Renewable fuels of non-biological origin 0,15 0,15 Advanced sustainable biofuels and biogas 0,15 0,15
Amendment 363 #
Proposal for a directive
Annex 1 – table B a (new)
Annex 1 – table B a (new)
Table B.1. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/1000 l) Start of transitional period (01.01.2023) Final rate after completion of transitional period (01.01.2033) Liquefied Petroleum Gas (LPG) 41 41
Amendment 366 #
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) Final rate after completion of Start of transitional period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Coal and coke 0,9 0,9 Non-sustainable bioliquids 0,9 0,9 Non-sustainable solid products falling within CN 0,9 0,9 codes 4401 and 4402 Liquefied Petroleum Gas (LPG) 0,6 0,9 Natural gas 0,63 0,93 Non-sustainable biogas 0,6 0,9 Non renewable fuels of non-biological origin 0,6 0,9 Sustainable food and feed crop bioliquids 0,45 0,9 Sustainable food and feed crop biogas 0,45 0,9 Sustainable bioliquids 0,45 0,45 Sustainable biogas 0,45 0,45 Sustainable solid products falling within CN codes 0,45 0,45 4401 and 4402 Low-carbon fuels 0.15 0,45 Renewable fuels of non-biological origin 0,15 0,15 Advanced sustainable bioliquids, biogas and products 0,15 0,15 falling within CN codes 4401 and 4402
Amendment 369 #
Proposal for a directive
Annex 1 – table C a (new)
Annex 1 – table C a (new)
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/1000 l) Start of transitional period (01.01.2023) Final rate after completion of transitional period (01.01.2033) Liquefied Petroleum Gas (LPG) 0 0
Amendment 373 #
Proposal for a directive
Annex 1 – table D – row 2 (new)
Annex 1 – table D – row 2 (new)
Electricity-based hydrogen 0,15 0,15