46 Amendments of Ivars IJABS related to 2021/0213(CNS)
Amendment 86 #
Proposal for a directive
Recital 20
Recital 20
(20) Energy products should essentially be subject to a Union framework when used as heating fuel or motor fuel. To that extent, it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products as well as mineralogical processes. Electricity used in similar ways should be treated on an equal footing.
Amendment 127 #
Proposal for a directive
Recital 17 a (new)
Recital 17 a (new)
(17 a) Energy taxation should only apply to final consumption, and neither energy use within the energy value chain nor any form of conversion or storage should be taxed. That principle should apply to all forms of energy-conversion processes and to energy products and electricity used for the transport and storage of energy products and electricity. In that context, conversion should be understood as the process of converting one form of energy into another, such as using natural gas to generate electricity or producing hydrogen from electricity or natural gas.
Amendment 131 #
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 should have the option to use that possibility to reduce the gap between the taxation of non-commercial diegas oil useld as well aspropellant and petrol. It should be possible to treat business use and non-business use for heating fuels and electricity. of energy products and electricity differently for tax purposes.
Amendment 146 #
(22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights would 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 States.
Amendment 155 #
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. In order to provide an incentive to the use of sustainable alternative fuels and electricity, 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 171 #
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 may qualify for preferential treatment. It is desirable to establish a Union framework to allow Member States to exempt or reduce excise duties so as to promote biofuels, thereby contributing to the better functioning of the internal market and affording Member States and economic operators a sufficient degree of legal certainty. Distortions of competition should be limited and the incentive of a reduction in the basic costs for producers and distributors of biofuels should be maintained through, inter alia, the adjustments by Member States taking into account changes in raw material prices.
Amendment 173 #
Proposal for a directive
Recital 27
Recital 27
(27) Targeted exemptions or reductions in the tax level may prove necessary to incentivise the achievement of environmental protection objectives and, the improvements in energy efficiency and the international competitiveness of the Union productive sector.
Amendment 178 #
Proposal for a directive
Recital 28
Recital 28
(28) Targeted exemptions or reductions in the tax level may prove necessary to tackle the social impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households recognised as lower and middle income by Member States.
Amendment 179 #
Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3 a (new)
Article 3 – paragraph 1 – point b – indent 3 a (new)
– mineralogical processes, which shall mean the processes classified in the NACE nomenclature under code 23 'manufacture of other non-metallic mineral products' in Regulation (EC) No 1893/2006 on the statistical classification of economic activities in the European Community;
Amendment 179 #
Proposal for a directive
Recital 28
Recital 28
(28) TargetedCertain exemptions or reductions in the tax level may prove necessary to tackle the social imp; notably because of the lactk of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable householda stronger harmonisation at the Union level, because of the risks of a loss of international competitiveness or because of social or environmental considerations.
Amendment 183 #
Proposal for a directive
Recital 28 a (new)
Recital 28 a (new)
(28 a) The implementation of this Directive could have socio-economic consequences as well as a diverse impact on income classes and Member States. In this regard, a Social Monitor should be established by this Directive to assess the implementation of the Directive and its impact in the different Member States, regions and income classes. The Social Monitor would assign reporting obligations to both the Commission and Member States. The Commission should provide a holistic overview regarding the evolution of energy prices as well as technological and market maturity of alternative energy carriers. Member States should describe the social measures taken to ease the potential socio-economic consequences of the implementation of this Directive. Member States might as well put a special emphasis on the state of technological and market maturity of alternative energy carriers through complementary assessment, and the Commission should take into account assessments by Member States that demonstrate that cleaner alternatives are not readily available on the market and are not expected to be available in the short term. According to the assessments of the Social Monitor, if no significant progress is made to mitigate socio- economic impacts on lower and middle income households, Member States could prolong the transition period for households recognised as lower and middle income ones by Member States.
Amendment 199 #
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 and to the European Parliament on the application of this Directive, examining in particular the minimum levels of taxation, 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 and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.
Amendment 203 #
Proposal for a directive
Article 2 – paragraph 1 – point o
Article 2 – paragraph 1 – point o
Amendment 212 #
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 fossil-based hydrogen with carbon capture 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 Council436 and Annex I to Delegated Regulation (EU) […]/[…]37 44. ‘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 215 #
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 energy products for chemical reduction and in electrolytic, mineralogical and metallurgical processes, including various hydrogen production methods, such as methane pyrolysis or carbon capture, storage and utilisation, 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 219 #
Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3
Article 3 – paragraph 1 – point b – indent 3
— electricity used principally for the purposes of chemical reduction and in electrolytic, mineralogical and metallurgical processes, when electricity is used directly in or to provide a direct energy input to the process, or its consumption is connected to the process,
Amendment 223 #
Proposal for a directive
Article 13 – paragraph 1 a (new)
Article 13 – paragraph 1 a (new)
1a. Member States shall be exempt from taxation under fiscal control energy products and electricity used for high efficiency cogeneration, as defined in point (34) of Article 2 of Directive 2012/27/EU.
Amendment 226 #
Proposal for a directive
Article 5 – paragraph 1 – introductory part
Article 5 – paragraph 1 – introductory part
1. Member States shall ensure that where equalProvided that they respect the minimum levels of taxation apre laid down in Annex I in relation to a given use, equal levels of taxation are fixed for products put to that use. Member States shall also replicate at any time the ranking of minimum levels of taxation as laid down in Annex I in relation to difscribed 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: – between business and non-business use, for energy products and electricity referrent products for each given used to in Articles 9 and 10.
Amendment 233 #
Proposal for a directive
Article 5 – paragraph 2 – introductory part
Article 5 – paragraph 2 – introductory part
2. TWhe minimum levels of taxation laid down in this Directive shall be adapted every year starting from 1 January 2024 to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The minimum levels shall be adapted automatically, by increasing or decreasing the base amount in euro by the percentage change in thare a transitional period is applicable as provided for in Annex I, the Commission shall assess the need to prolong the transitional period. The Commission shall therefore keep the minimum levels of taxation as laid down in this Directive under review in line with Article 31.In its assessment the Commission shall give particular consideration to the technological and market maturity of alternative energy carriers, as well as taking into account assessments from Member States that demonstrate that cleaner alternatives are not readily available on the market iandex over the pr are not expecteding calendar year to be available in the short term.
Amendment 234 #
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 shall be adapted , on the basis of transparent and holistic assessment taking the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The minimum levels shall be adapted automaticallyrisk 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 239 #
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 245 #
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1
Article 8 – paragraph 1 – subparagraph 1
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table B of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033permanently.
Amendment 250 #
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 2033permanently.
Amendment 256 #
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 264 #
Proposal for a directive
Article 15 a (new)
Article 15 a (new)
Article 15a Member States shall apply exemptions in the level of taxation to rail freight as long as cargo-only flights are exempted from energy taxation.
Amendment 265 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2
Article 14 – paragraph 1 – subparagraph 2
The minimum levels of taxation referred to in the first subparagraph shall start from zero and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten years. A minimum rate of zero shall apply to sustainable biofuels and biogas, low-carbon fuels, renewable fuels of non-biological origin, advanced sustainable biofuels and biogas, and electricity over that transitional period of ten years.
Amendment 274 #
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 276 #
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 producer, including active customers, energy communities or power purchase agreements supplying active customers, some or all of the amount of tax paid by the consumer on electricity produced from products specified in this paragraph.
Amendment 284 #
Proposal for a directive
Article 16 – paragraph 1 – point e a (new)
Article 16 – paragraph 1 – point e a (new)
(ea) renewable hydrogen
Amendment 289 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2
Article 15 – paragraph 1 – subparagraph 2
Amendment 296 #
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.
Amendment 298 #
Proposal for a directive
Article 15 – paragraph 5 a (new)
Article 15 – paragraph 5 a (new)
5 a. The revenues related to inland waterway transport shall be used to set up a dedicated EU inland waterway fund. The eligible projects and investments shall focus on ship retrofitting and renewal in order to improve the energy efficiency of ships and support investments in innovative and energy-saving technologies as well as port infrastructure, such as the deployment of alternative fuels, supporting the decarbonisation of the sector.
Amendment 314 #
Proposal for a directive
Article 16 – paragraph 1 – point b – indent 5 a (new)
Article 16 – paragraph 1 – point b – indent 5 a (new)
- generated from renewable gases and renewable fuels of non-biological origin;
Amendment 316 #
Proposal for a directive
Article 16 – paragraph 1 – point b – paragraph 1 a (new)
Article 16 – paragraph 1 – point b – paragraph 1 a (new)
Member States may also exempt energy products and electricity used for high- efficiency cogeneration.
Amendment 321 #
Proposal for a directive
Article 16 – paragraph 1 – point d
Article 16 – paragraph 1 – point d
(d) renewable fuels of non-biological origin, advancedlow-carbon fuels, sustainable biofuels, bioliquids, biogas and advanced- sustainable products falling within CN codes 4401 and 4402;
Amendment 325 #
Proposal for a directive
Article 16 – paragraph 1 – point e a (new)
Article 16 – paragraph 1 – point e a (new)
(e a) energy products and electricity used for agricultural, horticultural or aqua cultural works and forestry.
Amendment 326 #
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 from electric vehicles and household batteries owned by active consumers, and transformers of electricity may be considered as redistributors when they supply electricity and shall not be subject to any double taxation.
Amendment 326 #
Proposal for a directive
Article 16 – paragraph 1 – point e b (new)
Article 16 – paragraph 1 – point e b (new)
(e b) energy products supplied for use as fuel for commercial fishing activity and electricity produced on board a fishing vessel.
Amendment 327 #
Proposal for a directive
Article 16 – paragraph 1 – point e c (new)
Article 16 – paragraph 1 – point e c (new)
(e c) renewable hydrogen
Amendment 340 #
Proposal for a directive
Article 17 – paragraph 1 – point c – introductory part
Article 17 – paragraph 1 – point c – introductory part
(c) reductions in the level of taxation, which shall not go below the minima as set out in Table C and D of Annex I, to energy products used as heating fuel and electricity if used by households and/or by organisations recognised as charitable by the Member State concerned. In the case of such charitable organisations, Member States shall confine the reduction to use for the purpose of non-business activities. Where mixed use takes place, taxation shall apply in proportion to each type of use. If a use is insignificant, it may be treated as nil. For the purposes of point (c), the minimum levels of taxation as set out in Tables C and D of Annex I shall start from zero and increase over a transitional period of ten years by one tenth of the final minimum rates in each year. For the purposes of point (c), energy products and electricity used by households recognised as lower-and middle-income by Member States shall be exempt for a maximum period of ten years after the entry into force of this Directive.
Amendment 350 #
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, 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 366 #
Proposal for a directive
Article 26 a (new)
Article 26 a (new)
Article 26 a Reporting obligations of the Commission - Social monitor By … [two years after the date of entry into force of this Directive] and every two years thereafter, the Commission shall adopt and make publicly available a report providing detailed assessments of the situation of energy prices in Member States and on the EU market and of the effects of this Directive thereon. That Report shall include all relevant facts and figures covering energy prices developments, as well as an assessment of the effects of the implementation of this Directive on those prices, with special emphasis on households living in the condition of energy poverty as defined in this Directive. The Commission shall in this respect take into consideration the different starting positions of Member States and assess possible extensions of the transitional period and exemptions. This shall specifically apply to justified cases related to households living in the condition of energy poverty to prevent inadequate price jumps that may occur after the end of the transitional period. The Commission in cooperation with Member States shall use the criteria set out in this Directive to identify and report on the number of households that are living in energy poverty.
Amendment 381 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council and to the European Parliament a report on the application of this Directive.
Amendment 393 #
Proposal for a directive
Annex I – table A – row 16 a (new)
Annex I – table A – row 16 a (new)
Amendment 399 #
Proposal for a directive
Annex I – table B – row 16 a (new)
Annex I – table B – row 16 a (new)
Amendment 408 #
Proposal for a directive
Annex I – table C – row 19 a (new)
Annex I – table C – row 19 a (new)