BETA

54 Amendments of Francesca DONATO related to 2021/0213(CNS)

Francesca DONATO

Proposal for a directive
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 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. __________________ 28COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 3 a (new)

(3a) The current geopolitical and socioeconomic situation, together with the rise in energy prices and the rate of inflation, calls for careful choices, which keep social costs, the impact on business competitiveness, and job losses to a minimum. The fact is that sustainable energy products are often far more costly than traditional options, and many individuals and companies cannot afford the requisite resources.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 3 b (new)

(3b) A sustainable transition that is achieved without severe repercussions for individuals and companies must take account of the current economic and geopolitical context. Therefore, green taxes on energy products and electricity can only be introduced once adequate energy supplies, at affordable prices, can be guaranteed for all. Indeed, climate policies cannot be implemented at the expense of Europe’s social and economic fabric.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 3 c (new)

(3c) All decisions on taxation fall to the Member States, which have sovereignty in this area. Common binding rules on taxation go against the principles of subsidiarity, effectiveness and proportionality enshrined in the Treaties.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 4

(4) Environmental taxation can be a cost-effective mean for Member States to achieve the targeted reductions of greenhouse gasses. The proper functioning of the internal market requires common rules on that taxationThere are measures other than taxation which can influence behaviour and bring about the energy transition in a more effective and less costly way.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 5

(5) Member States should, however, be able to uscalibrate the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes not necessarily nor specifically or exclusively related to the reduction of greenhouse gases.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 7

(7) The establishment of appropriate Union minaximum levels of taxation may enable existing differences in the national levels of taxation to be reduced. (This amendment applies throughout the text)

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 8

(8) As a party to the United Nations Framework Convention on Climate Change, the Union has ratified the Paris Agreement. THowever, the taxation of energy products ~~and~~or, where appropriate, electricity is ~~one of the instruments available~~not currently a suitable or viable instrument for achieving the Paris Agreement objectives.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 10

(10) In the interest of fiscal neutrality, the same minaximum levels of taxation should apply for each component of energy taxation, to all energy products put to a given use. Where equal minaximum levels of taxation are thus set, Member States should, also for reason of fiscal neutrality, ensure equal levels of national taxation on all products concerned.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 10a (new)

(10a) Member States should be given the flexibility they need to devise and implement policies that fit their national context. Or. it (2003/96/EC recital 9 (adapted))

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
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.deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 13

(13) As a general principle, Member States should apply to energy products and electricity levels of taxation not less than the minimum levels of taxation as set out by the Directive. Member States should be permitted to comply with the Union minimum taxation levels by taking into account the total charge levied in respect of all indirect taxes which they have chosen to apply (excluding VAT).deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 15

(15) Energy prices are key elements of energy, transport ~~and environment~~, industrial and social policies in the Union.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 15a (new)

(15a) Taxation partly determines the price of energy products and electricity. Or. it (2003/96/EC recital 13)

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 15b (new)

(15b) In the current circumstances, which call for the pursuit of European energy autonomy, social stability, territorial cohesion and economic recovery as matters of priority, countries should be allowed to apply different rates of taxation to the same product, within the limits of the taxation ceilings set at European level. Or. it (2003/96/EC recital 15)

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 17

(17) It is necessary to establish different Union minaximum levels of taxation according to the use of the energy products and electricity.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 20a (new)

(20a) In view of existing international obligations and in order to maintain the competitive position of Union companies, exemptions should remain in place for energy products for aviation and maritime activities, excluding port activities. Or. it (2003/96/EC recital 23)

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
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 alternatives.deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 22

(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.deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
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.deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 25

(25) Member States should be permitted to apply certain other exemptions or reduced levels of taxation, where ~~that will not be detrimental to the environmental objectives, to the proper functioning of the internal market and will not result in distortions of competition~~necessary to offset the rise in energy costs caused by exogenous factors.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 26a (new)

(26a) It is desirable to maintain a system that allows the 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; the incentive for producers and distributors of biofuels to reduce industrial costs should be maintained through, inter alia, the application by Member States of adjustments which take into account fluctuations in raw material prices. Certain exemptions or reductions in the tax level may prove necessary, in particular where harmonisation at Union level is lacking, where there are risks of a loss of international competitiveness, or owing to social, economic, strategic or industrial considerations. Or. it (2003/96/EC recital 26)

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 27

(27) Targeted reductions in the tax level may prove necessary to incentivise the achievement of the objectives of economic recovery, territorial cohesion, social stability, employment and environmental prot~~ection obj~~ecti~~ves~~on and improvements in energy efficiency of the Union productive sector.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 28

(28) Targeted 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; the concept of energy poverty should cover not only those without the economic means to afford energy but also households that spend a large share of their disposable income on energy services, as well as those obliged to reduce their energy spending because of their income.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 28a (new)

(28a) Businesses that enter into agreements to significantly enhance environmental protection and energy efficiency deserve particular attention; among these businesses, energy intensive ones merit specific treatment.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 28b (new)

(28b) Transitional periods and arrangements may be necessary to allow Member States to smoothly adapt to the new levels of taxation, thus limiting possible negative side effects.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 29

(29) In view of the financial, economic and environmental effects on each Member State, such as the need ~~of electrification of~~to decarbonise the transport sector, ~~it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of other exemptions or reduced levels of taxation. For reasons of protection of~~each Member State may provide for exemptions or reduced levels of taxation, which should be reviewed periodically. For reasons of protection of the economic recovery, territorial cohesion, social stability, the environment and human health, including the reduction of air pollution, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of specific increased rates. Such authorisation, following a justified request by Member States and on a proposal from the Commission, should be adopted by means of a Council implementing decision in accordance with Article 291 of the TFEU. Such measures should be under regular reviewthat allows Member States to introduce, for a set period, rates calibrated as above.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 34

(34) In order to ensure uniform conditions for the implementation of this Directive, implementing powers should be conferred on the Commission to determine whether the control and movement provisions of Directive 2008/118/EC are to apply to the products giving rise to evasion, avoidance or abuse. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council34. __________________ 34 Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Recital 35

(35) Reference should be made to the version presently applicable of the Combined Nomenclature. In order to ensure that the references to Combined Nomenclature (CN) codes in this Directive are updated whenever necessary, and that the minaximum rates of taxation reflect prices evolution, the power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of updating the reference to those CN codes, and in respect of updating the minaximum tax rates based on yearly variations of the consumer price index. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States’ experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
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 on the application of this Directive, examining in particular the minimum and maximum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of different types of fuel and 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, economic, strategic, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 2 – paragraph 8 – subparagraph 3

Those delegated acts shall not result in any changes in the minaximum tax rates set in this Directive or in the addition or removal of any energy products and electricity.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 4 – paragraph 1

1. The levels of taxation which Member States shall apply to the energy products and electricity listed in Article 2 may not be ~~less~~more than the minaximum levels of taxation prescribed by this Directive.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 5 – paragraph 1 – subparagraph 2

For the purposes of the first subparagraph, each use for which a minaximum level of taxation is identified, respectively, in Tables A, B and C of Annex I shall be considered to be a single use, unless otherwise specified in this Directive.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 5 – paragraph 2

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 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 that index over the preceding calendar year. 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.deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 6 – paragraph 1 – introductory part

Member States shall be free to ~~give effect to the exemptions or reductions in~~make the appropriate adjustments to the level of taxation prescribed by this Directive either:

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 7 – paragraph 1

As from 1 January 2023 , the minaximum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
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.deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1

As from 1 January 2023 , notwithstanding Article 7, the minaximum 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 .

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 8 – paragraph 1 – subparagraph 2

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 2033.deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 9 – paragraph 1

As from 1 January 2023 , the minaximum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
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 2033.deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 13 – paragraph 2

2. By derogation from paragraph 1, Member States may, for reasons of environmental policy, subject the products referred to in paragraph 1 to taxation without having to respect the minimum levels of taxation laid down in this Directive. In such case, the taxation of those products shall replicate the ranking between the minimum levels of taxation as laid down in Annex I and shall not be taken into account for the purposes of satisfying the minimum level of taxation on electricity laid down in Article 10.deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 16 – paragraph 1 – point ea (new)

(ea) energy products and electricity used for the carriage of goods and passengers by rail, metro, tram and trolley bus;

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 16 – paragraph 1 – point eb (new)

(eb) energy products supplied for use as fuel for navigation on inland waterways (including fishing), other than in private pleasure craft, and electricity produced on board a craft;

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 16 – paragraph 1 – point e c (new)

(ec) Member States may apply a level of taxation as low as zero to energy products and electricity used in the agricultural, horticultural, fish-farming and forestry sectors.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 16 – paragraph 1 – point e d (new)

(ed) natural gas in Member States in which the share of natural gas in final energy consumption was less than 40% in 2019;

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 17 – paragraph 1 – point c – subparagraph 3

For the purposes of point (c), energy products and electricity used by households recognised as vulnerable may be exempt for a maximum period of ten years after the entry into force of this Directive. For the purposes of this paragraph, ‘vulnerable households’ shall mean households significantly affected by the impacts of this Directive which, for the purpose of this Directive, means that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable income; . As set out in the proposal for a Directive of the European Parliament and of the Council on energy efficiency (recast) (COM(2021)558), energy poverty means a household’s inability to secure a basic energy supply and to afford the basic energy services it needs for basic levels of comfort and health and a decent standard of living, including adequate heating and cooling, lighting, and energy to power appliances, against the backdrop of the national context, social policy and other relevant policies, as a result of an insufficient disposable income.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 18 – paragraph 1 – introductory part

Without prejudice to Article 5, as applicable as a single use, Member States may apply tax reductions~~, which shall not go below the relevant minima as set out in Tables B, C and D of Annex I~~ on the consumption of energy products used for heating purposes or for the purposes of Article 8(2) , points (b) and (c), and on electricity in the following cases:

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 20 – paragraph 1 – subparagraph 1

In addition to the provisions set out in the previous Articles, in particular in Articles 14, 15, 16, 17 and 18, the Council, acting unanimously on a proposal from the Commission, may adopt implementing acts, authorising any Member State to introduce further exemptions or reductions for specific policy considerations. Where it is necessary, for reasons of protection of environment and human health, including the reduction of air pollution, the Council, acting unanimously on a proposal from the Commission, may adopt implementing acts, authorising any Member State to introduce specific increased rates derogating from the ranking between the minimum levels of taxation as laid down in Annex I.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 20 – paragraph 3

3. If the Commission considers that the measures provided for in paragraph 1 are no longer sustainable, particularly in terms of fair competition or distortion of the operation of the internal market, or in terms of Union policy in the areas of health, protection of the environment, energy and transport, it shall submit appropriate proposals to the Council. The Council shall take a unanimous decision on these proposals.deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 22 – paragraph 4 – subparagraph 4

An entity producing electricity for its own use is regarded as a distributor~~. Notwithstanding Article 13, Member States may exempt small producers of electricity provided that~~ and therefore exempt from they tax ~~the~~on energy products ~~used for the production of that electricity~~.

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 27 – paragraph 2

2. Measures such as tax exemptions, tax reductions, tax differentiation and tax refunds within the meaning of this Directive might constitute State aid and in those cases have to be notified to the Commission pursuant to Article 108 (3) of the Treaty on the Functioning of the European Union. Information provided to the Commission on the basis of this Directive does not free Member States from the notification obligation pursuant to Article 108 (3) of the Treaty on the Functioning of the European Union .deleted

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 29 – paragraph 2

~~2. The power to adopt the~~ delegated ~~acts referred to in Article 2(8) and Article 5(2) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.~~

2022/03/09
Committee: ITRE

Francesca DONATO

Proposal for a directive
Article 31 – paragraph 1

Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the European Parliament and to the Council a report on the application of this Directive.

2022/03/09
Committee: ITRE