Activities of Grzegorz TOBISZOWSKI 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 (21)
Amendment 190 #
Proposal for a directive
Article 5 – paragraph 2
Article 5 – paragraph 2
Amendment 195 #
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 2
Article 5 – paragraph 2 – subparagraph 2
Amendment 218 #
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 20335.
Amendment 256 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 6 a (new)
Article 15 – paragraph 1 – subparagraph 6 a (new)
Member States may apply for exemptions from the provisions of this Article as referred to the rate of natural gas.
Amendment 257 #
Proposal for a directive
Article 15 – paragraph 1 a (new)
Article 15 – paragraph 1 a (new)
1a. Where electricity and heat meet the criteria for high-efficiency cogeneration [on the date of entry into force of this Directive], a Member State shall apply to it, under fiscal control exemptions or reductions in the level of taxation, irrespective of any further changes to the provisions of other Union legislation defining high-efficiency cogeneration.
Amendment 265 #
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 total or partial exemptions or reductions in the level of taxation to:
Amendment 278 #
Proposal for a directive
Article 16 – paragraph 1 – point c
Article 16 – paragraph 1 – point c
(c) energy products and electricity produced from combined heat and power generation, provided that cogeneration by the combined generators is high-efficiency cogeneration as defined in Article 2, point (34), of Directive 2012/27/EU. ;
Amendment 283 #
Proposal for a directive
Article 16 – paragraph 1 – point e a (new)
Article 16 – paragraph 1 – point e a (new)
(ea) natural gas and LPG used as propellants;
Amendment 285 #
Proposal for a directive
Article 16 – paragraph 1 – point e b (new)
Article 16 – paragraph 1 – point e b (new)
(eb) electricity, natural gas, coal and solid fuels used by households and/or by organisations recognised as charitable by the Member States concerned. In the case of such charitable organisations, Member States may continue the exemption or reduction to use for the purpose of non- business activities. Where mixed use takes place, taxation shall apply in proportion to each type of use. If a use is insignificant, it may be treated as nil;
Amendment 288 #
Proposal for a directive
Article 16 – paragraph 1 – point e c (new)
Article 16 – paragraph 1 – point e c (new)
(ec) natural gas in Member States in which the share of natural gas in the final consumption of natural gas and solid fuels remains below 80%;
Amendment 290 #
Proposal for a directive
Article 16 – paragraph 1 a (new)
Article 16 – paragraph 1 a (new)
Where electricity and heat meet the criteria for high-efficiency cogeneration [on the date of entry into force of this Directive], Member State shall apply to them, under fiscal control, exemptions or reductions in the level of taxation, irrespective of any further changes to the provisions of other legislation defining high-efficiency cogeneration.
Amendment 293 #
Proposal for a directive
Article 17 – paragraph 1 – point a
Article 17 – paragraph 1 – point a
Amendment 296 #
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 rail, metro, tram and trolley bus, and for local public passenger transport, waste collection, armed forces and public administration, disabled people and ambulances;
Amendment 299 #
Proposal for a directive
Article 17 – paragraph 1 – point c
Article 17 – paragraph 1 – point c
Amendment 300 #
Proposal for a directive
Article 17 – paragraph 1 – point c – subparagraph 2
Article 17 – paragraph 1 – point c – subparagraph 2
Amendment 301 #
Proposal for a directive
Article 17 – paragraph 1 – point c – subparagraph 3
Article 17 – paragraph 1 – point c – subparagraph 3
Amendment 311 #
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 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 355 #
Proposal for a directive
Annex 1 – table A
Annex 1 – table A
Amendment 361 #
Proposal for a directive
Annex 1 – table B
Annex 1 – table B
Start of transitional Final rate Start of transitional Final rate period (01.01.2023) after period (01.01.2023) after completion completion of of transitional transitional period period (01.01.2033) (01.01. 2033) before indexation Natural 0,63 0,93 gas Low 0,15 0,415 carbon fuels
Amendment 367 #
Proposal for a directive
Annex 1 – table C
Annex 1 – table C
Start of transitional Final rate Start of transitional Final rate period (01.01.2023) after period (01.01.2023) after completion completion of of transitional transitional period period (01.01.2033) (01.01.2035) before indexation Coal and 0,915 0,9 coke Natural 0,615 0,9 gas Low 0,15 0,415 carbon fuels
Amendment 371 #
Final rate after completion of transitional period (01.01. 2033) before indexation