4 Amendments of Lídia PEREIRA related to 2021/0213(CNS)
Amendment 97 #
Proposal for a directive
Recital 3
Recital 3
(3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28. Energy taxation can contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the fair taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and on health. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29. _________________ 28 COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.
Amendment 104 #
Proposal for a directive
Recital 4
Recital 4
(4) Environmental taxationThe taxation of energy products and electricity can be an cost-effective means, in terms of cost, for Member States to achieve the targeted reductions of greenhouse gasses. The proper functioning of the internal market requires common rules on that taxation, rules which are fair, efficient, balanced, proportional and transparent. That taxation shall abide by the Member States' national exclusive competences in the area of tax policy.
Amendment 130 #
Proposal for a directive
Recital 19
Recital 19
Amendment 386 #
Proposal for a directive
Article 31.º – paragraph 2
Article 31.º – paragraph 2
The report by the Commission shall, inter alia, examine the appropriateness and proportionality of the minimum levels of taxation, the impact of innovation and technological developments, in particular 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 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.