6 Amendments of Carmen AVRAM related to 2021/0213(CNS)
Amendment 24 #
Proposal for a directive
Recital 22 b (new)
Recital 22 b (new)
Amendment 27 #
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 35 #
Proposal for a directive
Recital 24
Recital 24
(24) For extra-EU air navigation, without prejudice to international obligations, 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 44 #
Proposal for a directive
Article 13 a (new)
Article 13 a (new)
Article 13 a In addition to the general provisions set out in Directive 92/12/EEC on exempt uses of taxable products, and without prejudice to other Union provisions, Member States shall exempt energy products supplied for use as fuel for a fishing vessel within Union waters and electricity produced on board a fishing vessel, from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse. For the purposes of this Article, ‘fishing vessel’ shall mean any vessel as defined in point (4) of Article 4 of Regulation (EU) 1380/2013 of the European Parliament and the Council.
Amendment 49 #
Proposal for a directive
Article 15 – paragraph 1 – introductory part
Article 15 – paragraph 1 – introductory part
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 B 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 57 #
Proposal for a directive
Article 16 – paragraph 1 – point e a (new)
Article 16 – paragraph 1 – point e a (new)
(e a) energy products supplied for use as fuel for fishing vessels on inland waterways, and electricity produced on board a fishing vessel; For the purposes of this Article, ‘fishing vessel’ shall mean any vessel as defined in point (4) of Article 4 of Regulation (EU) 1380/2013 of the European Parliament and the Council.