Activities of Bert-Jan RUISSEN related to 2021/0213(CNS)
Shadow opinions (2)
OPINION on the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)
OPINION on the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)
Amendments (16)
Amendment 22 #
Proposal for a directive
Recital 11
Recital 11
(11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates. The minimum levels of energy taxation should be automatically aligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. This alignment should be made on the basis of the changes in the Union- wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat.
Amendment 54 #
Proposal for a directive
Article 4 a (new)
Article 4 a (new)
Article 4 a Provided that they respect the minimum levels of taxation prescribed by this Directive and that they are compatible with Community law, differentiated rates of taxation may be applied by Member States, under fiscal control and based on quantitative consumption levels:
Amendment 56 #
Proposal for a directive
Article 5 – paragraph 1 – introductory part
Article 5 – paragraph 1 – introductory part
1. Member States shall ensure that where equal minimum levels of taxation are 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 different products for each given use.
Amendment 57 #
Proposal for a directive
Article 5 – paragraph 1 – subparagraph 2
Article 5 – paragraph 1 – subparagraph 2
Amendment 58 #
Proposal for a directive
Article 5 – paragraph 2
Article 5 – paragraph 2
Amendment 61 #
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1
Article 5 – paragraph 2 – subparagraph 1
Amendment 62 #
Proposal for a directive
Article 8 – paragraph 1 – introductory part
Article 8 – paragraph 1 – introductory part
1. As from 1 January 2023 ... [two years after the date of entry into force of this Directive], notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Table B of Annex I .
Amendment 64 #
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... [twelve years after the date of entry into force of this Directive]. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033... [twelve years after the date of entry into force of this Directive].
Amendment 76 #
Proposal for a directive
Recital 23
Recital 23
(23) Fuel used for waterbornesea going 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 waterbornesea going 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 waterbornesea going navigation should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.
Amendment 79 #
Proposal for a directive
Article 16 – paragraph 1 – point e a (new)
Article 16 – paragraph 1 – point e a (new)
(ea) energy products and electricity used for agricultural, horticultural, fisheries and forestry.
Amendment 86 #
Proposal for a directive
Article 30 – paragraph 1 – subparagraph 1
Article 30 – paragraph 1 – subparagraph 1
They shall apply those measures from [1 January 2023] provisions from … [two years after the date of entry into force of this Directive].
Amendment 103 #
Proposal for a directive
Article 3 – paragraph 1 a (new)
Article 3 – paragraph 1 a (new)
2003/96/EC
Article 3–paragraph 1
Article 3–paragraph 1
1 a. The following sector shall be added as 1c: Inland Waterway Transport
Amendment 140 #
Proposal for a directive
Article 15 – paragraph 1 – introductory part
Article 15 – paragraph 1 – introductory part
Directive 2003/96/EC
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 waterbornesea going regular service navigation, fishing and freight transport.
Amendment 147 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3
Article 15 – paragraph 1 – subparagraph 3
2003/96/EC
Article 15–paragraph 1– subparagraph 3
Article 15–paragraph 1– subparagraph 3
For the purposes of this Article, ‘intra-EU waterbornesea going navigation’ shall mean navigation between two ports located in the Union, including domestic navigation.
Amendment 152 #
Proposal for a directive
Article 15 – paragraph 2
Article 15 – paragraph 2
Directive 2003/96/EC
Article 15– paragraph 2
Article 15– paragraph 2
2. Member states may exempt or apply the same levels of taxation applied for intra-EU waterbornesea going navigation to extra- EU waterbornesea going navigation according to the type of activity.
Amendment 156 #
Proposal for a directive
Article 15 – paragraph 5
Article 15 – paragraph 5
Directive 2003/96/EC
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.