25 Amendments of Aurore LALUCQ related to 2021/0213(CNS)
Amendment 138 #
Proposal for a directive
Recital 20 a (new)
Recital 20 a (new)
(20 a) Flying is significantly more energy-intensive than other forms of transportation and should be taxed accordingly. While there may be no good alternatives to airplanes for travelling to or from island nations or remote regions, a beneficial tax regime for aviation is not the best policy tool to serve these areas. Governments should instead use the revenues gained from a tax on kerosene to invest and raise welfare levels in these regions.
Amendment 145 #
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. 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 exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternative should be taxed, even where this requires re-negotiating multilateral agreements.
Amendment 150 #
Proposal for a directive
Recital 22
Recital 22
(22) In order to ensureAs a tax on kerosene will only lead to a moderate increase in prices, a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights wcould be reached over a transitional period of tenfive 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 176 #
Proposal for a directive
Recital 27 a (new)
Recital 27 a (new)
Amendment 184 #
Proposal for a directive
Recital 28 a (new)
Recital 28 a (new)
(28 a) Energy is essential and access to energy services is a basic social right. Households regarded as vulnerable are more often affected by energy poverty as defined in the Directive of the European Parliament and of the Council on energy efficiency (recast) and need special attention. 'Energy poverty' means a household’s inability, linked to non- affordability, to meet its basic energy supply needs and lack of access to essential energy services such as to guarantee basic levels of comfort and health, a decent standard of living, including adequate heating and cooling, lighting, and energy to power appliances, in the relevant national context, existing social policy and other relevant policies, as a result of insufficient disposable income.
Amendment 191 #
(29 a) The implementation of the Directive could have socio-economic consequences as well as a diverse impact on income classes and Member States. In that regard, a Social Monitor is established by this Directive to assess the implementation of the Directive and its impact in different Member States, regions and income classes. The Social Monitor should distribute reporting obligations to both the Commission and Member States. While the Commission should provide a holistic overview, also with regard to the evolution of energy prices, Member States should describe the social measures taken to ease the potential socio-economic consequences of the implementation of this Directive. If according to the assessments of the Social Monitor no significant progress is made to ease the potential socio-economic consequences on households recognised as vulnerable, Member States should have the possibility to prolong the transition period for those households.
Amendment 193 #
Proposal for a directive
Recital 35 a (new)
Recital 35 a (new)
(35 a) Delegated acts should be in line with and contribute to the objectives of the European Green Deal. In that regard, delegated acts should not change the minimum levels of taxation that could undermine the achievement of energy and climate targets, including sector specific targets referred to in the Renewable Energy Directive, as well as of the objective to achieve climate neutrality by 2050 at the latest. Nor should the resulting change to the minimum level of taxation be equal to zero, unless meant for specific purposes specified in this Directive, such as for the promotion of renewable energy or for protection of consumers, in particular vulnerable households. Any change should be duly justified and supported by scientific analysis and assessments of its impact on the aformentioned energy and climate targets.
Amendment 198 #
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 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 237 #
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1
Article 5 – paragraph 2 – subparagraph 1
The Commission is empowered to adopt delegated acts in accordance with Article 29 to amend the minimum levels of taxation as referred to in the first subparagraph. Changes to the minimum levels of taxation shall be duly justified in view of reaching the objectives of the EU Green Deal, especially the targets sets in the Renewable Energy Directive, Energy Efficiency Directive and the objective to reach climate neutrality by the 2050, at the latest. Changes to the minimum levels of taxation shall not bring any of those minimum levels to 0, unless otherwise specified in this Directive.
Amendment 261 #
Proposal for a directive
Article 14 – paragraph 1 – introductory part
Article 14 – paragraph 1 – introductory part
1. Without prejudice to international obligations and to Article 5 of this Directive, as applicable as a single use to intra-EU air navigation of flights other than business and pleasure flights, Member states shall apply under fiscal control not less than the minimum levels of taxation prescribed in this Directive to energy products supplied for use as fuel to aircrafts, and to electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of those flights.
Amendment 264 #
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 tenfifth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of tenfive 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 268 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 4
Article 14 – paragraph 1 – subparagraph 4
Amendment 270 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 5
Article 14 – paragraph 1 – subparagraph 5
Amendment 272 #
Proposal for a directive
Article 14 – paragraph 2
Article 14 – paragraph 2
Amendment 275 #
Proposal for a directive
Article 14 – paragraph 2 – subparagraph 1
Article 14 – paragraph 2 – subparagraph 1
Amendment 276 #
Proposal for a directive
Article 14 – paragraph 2 – subparagraph 2
Article 14 – paragraph 2 – subparagraph 2
Amendment 277 #
Proposal for a directive
Article 14 – paragraph 2 – subparagraph 3
Article 14 – paragraph 2 – subparagraph 3
Amendment 278 #
Proposal for a directive
Article 14 – paragraph 3
Article 14 – paragraph 3
3. Without prejudice to international obligations, Member States may exempt or apply the same levels of taxation applied for intra- EU air navigation to extra-EU air navigation according to the type of flight.
Amendment 305 #
Proposal for a directive
Article 16 – paragraph 1 a (new)
Article 16 – paragraph 1 a (new)
The Commission is empowered to develop and adopt a delegated act to supplement this Directive by establishing a common certification framework identifying the origin of the electricity consumed. The certification shall provide information to consumers on the energy sources of the electricity consumed.Member States shall implement the certification by the end of the transition period. In line of Article 22 of the Energy Efficiency Directive, Member States shall mitigate distributional effects for measures and policies meant for the adequate functioning of the certification system. Once the certification system is implemented, Member States may exempt electricity produced from products specified in Article 16. The Commission shall adopt that delegated act by 1st January 2025.
Amendment 306 #
Proposal for a directive
Article 16 – paragraph 1 – point a a (new)
Article 16 – paragraph 1 – point a a (new)
(a a) - consumers under Power Purchase Agreements (PPAs), energy communities and active consumers whose self-production of electricity derives from products specified in this Article;
Amendment 319 #
Proposal for a directive
Article 16 – paragraph 1 – point c
Article 16 – paragraph 1 – point c
(c) 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. ; as well as energy products and electricity used for high-efficiency cogeneration.
Amendment 348 #
Proposal for a directive
Article 17 – paragraph 1 a (new)
Article 17 – paragraph 1 a (new)
After the end of the transition period, if no significant progress is made according to the assessments of the Social Monitor as defined in this Directive, Member States shall continue to exempt households recognised as vulnerable.
Amendment 367 #
Proposal for a directive
Article 26 a (new)
Article 26 a (new)
Article 26 a Reporting obligations of the European Commission - Social monitor Within two years after the adoption of this Directive and every two years thereafter, the Commission shall adopt and make public 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 therein. The Report shall include all relevant facts and figures covering energy price developments, as well as an assessment of the effects of the implementation of the revised Directive on those prices, with special emphasis on households recognised as vulnerable 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, targeted reductions and exemptions. This shall specifically apply to justified cases related to households recognised as vulnerable to prevent severe price jumps that may occur after the end of the transitional period. The Commission in cooperation with Member States shall identify and report on the number of households recognised as vulnerable as well as those suffering from energy poverty as defined in the directive of the European Parliament and of the Council on energy efficiency (recast).
Amendment 368 #
Proposal for a directive
Article 26 b (new)
Article 26 b (new)
Article 26 b Reporting obligations for the Member States - Social monitor By 2025 or two years after the entry into force of this Directive, and every two years thereafter, Member States shall report to the Commission on the implementation of social measures directly or indirectly linked to the effects of this Directive. Such a report shall include at least: a) the ratio comparing the actual amount of increased revenues passed to Member States’ national budget as a result of revised energy taxation to the amount of resources used on social measures tackling direct or indirect effects linked to this directive; b) energy price developments and relevant data available covering or mapping impacted households per region, per household, and per income group; c) a detailed mapping of social instruments and measures implemented in the Member States tackling the socio- economic consequences linked to the application of this revision.
Amendment 373 #
Proposal for a directive
Article 29 – paragraph 4
Article 29 – paragraph 4
4. Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making44 . Before adopting the delegated act, the Commission shall inform the European Parliament of the composition of the experts’ committee, the state of play and the result of the consultation process with the experts. _________________ 44 OJ L 123, 12.5.2016, p. 1.