23 Amendments of Karolin BRAUNSBERGER-REINHOLD related to 2021/0213(CNS)
Amendment 51 #
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 89 #
Proposal for a directive
Recital 35
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 minimum 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 minimum 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.
Amendment 94 #
Proposal for a directive
Article 1 – paragraph 2 – subparagraph 1
Article 1 – paragraph 2 – subparagraph 1
Where Directive 2012/27/EU or Directive (EU) 2018/2001, as the case may be, do not contain a net calorific value for the product concerned, Member States shall refer to relevant available information on its net calorific value. The Commission shall add a conversion table per each energy product and electricity summarizing energy content- based minimum rates per volume unit.
Amendment 98 #
Proposal for a directive
Article 2 – paragraph 8 – subparagraph 2
Article 2 – paragraph 8 – subparagraph 2
Those delegated acts shall not result in any changes in the minimum tax rates set in this Directive or in the addition or removal of any energy products and electricity. The Commission shall attach codes of the Combined Nomenclature to Annex I.
Amendment 105 #
Proposal for a directive
Article 5 – paragraph 1 – subparagraph 2
Article 5 – paragraph 1 – subparagraph 2
For the purposes of ranking mentioned in the first subparagraph, electricity shall be considered together with other motor fuels and heating fuels indicated in Tables B and C of Annex I, except when Member States apply a specific level of taxation to electricity used to charge electric vehicles and plug-in hybrid vehicles, in which case electricity shall be considered together with motor fuels indicated in Table A of Annex I, unless otherwise specified in this Directive.
Amendment 106 #
Proposal for a directive
Article 5 – paragraph 2
Article 5 – paragraph 2
Amendment 111 #
Proposal for a directive
Article 7 – paragraph 2
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.
Amendment 115 #
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. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.
Amendment 118 #
Proposal for a directive
Article 9 – paragraph 2
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.
Amendment 120 #
Proposal for a directive
Article 11 – paragraph 1
Article 11 – paragraph 1
1. Member States may express their national levels of taxation in units other than that specified in Articles 7 to 10 provided that the corresponding levels of taxation, following conversion into those units, are not below the minimum levels specified in this Directive in accordance with the conversion table.
Amendment 121 #
Proposal for a directive
Article 13 – paragraph 2
Article 13 – paragraph 2
Amendment 134 #
Proposal for a directive
Article 14 – paragraph 5 – introductory part
Article 14 – paragraph 5 – introductory part
5. Member States mayshall apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts.
Amendment 142 #
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2
Article 15 – paragraph 1 – subparagraph 2
Over a transitional period of ten years, minimum rates of zero shall apply to liquefied natural gas, sustainable biofuels and biogas, low- carbon-fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas and electricity.
Amendment 159 #
Proposal for a directive
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.
Amendment 164 #
Proposal for a directive
Article 16 – paragraph 1 – introductory part
Article 16 – paragraph 1 – introductory part
Without prejudice to other Union provisions, Member States mayshall apply under fiscal control exemptions or reductions in the level of taxation to:
Amendment 185 #
Proposal for a directive
Article 29 – paragraph 2
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.
Amendment 187 #
Proposal for a directive
Article 29 – paragraph 3
Article 29 – paragraph 3
3. The delegation of power referred to in Article 2(8) and Article 5(2) may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
Amendment 188 #
Proposal for a directive
Article 29 – paragraph 6
Article 29 – paragraph 6
6. A delegated act adopted pursuant to Article 2(8) and Article 5(2) shall enter into force only if no objection has been expressed by the Council within a period of two months of notification of that act to the Council or if, before the expiry of that period, the Council have informed the Commission that it will not object. That period shall be extended by two months at the initiative of the Council.
Amendment 190 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every five years and for the first time five years after 1 January 2023, the Commission shall perform a review of this Directive and submit to the Council a report on the application of this Directive, and, if needed, publish a new proposal.
Amendment 198 #
Proposal for a directive
Annex I – Part A – table
Annex I – Part A – table
Final rate after completion of Start of transitional transitional period period (01.01.2023) (01.01.2033) before indexation Petrol 10,75 10,75 Gasoil 10,75 10,75 Kerosene 10,75 10,75 Non-sustainable biofuels 10,75 10,75 Liquefied Petroleum Gas (LPG) 7,175,38 10,75 Natural gas 7,175,38 10,75 Non-sustainable biogas 7,175,38 10,75 Non renewable fuels of non-biological origin 7,17 10,75 Sustainable food and feed crop biofuels 5,380,15 10,757,17 Sustainable food and feed crop biogas 5,380,15 10,757,17 Sustainable biofuels 5,380,00 5,38 Sustainable biogas 5,380,00 5,38 Low-carbon fuels 0,1500 5,38 Renewable fuels of non-biological origin 0,1500 0,15 Advanced sustainable biofuels and biogas 0,15 0,15 00 0,15 Electricity 0,00 0,15 Table A.1 - Maximum levels of taxation applicableto electricity for the purposes of Article 7 (in EUR/Gigajoule) Transitional period (01.01.2023 - 01.01.2033) Electricity 0,15
Amendment 200 #
Proposal for a directive
Annex I – Part B – table
Annex I – Part B – table
Amendment 202 #
Proposal for a directive
Annex I – Part C – table
Annex I – Part C – table
Final rate after completion of Start of transitional transitional period period (01.01.2023) (01.01.2033) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Coal and coke 0,9 0,9 Non-sustainable bioliquids 0,9 0,9 0,9 Non-sustainable solid products falling within 0,9 0,9 0,9 CN codes 4401 and 4402 Liquefied Petroleum Gas (LPG) 0,6 0,9 0,9 Natural gas 0,6 0,9 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels of non-biological origin 0,6 0,9 0,9 Sustainable food and feed crop bioliquids 0,45 15 0,9 Sustainable food and feed crop biogas 0,45 15 0,9 Sustainable bioliquids 0,45 00 0,45 Sustainable biogas 0,45 00 0,45 Sustainable solid products falling within CN 0,45 0,00 0,45 codes 4401 and 4402 Low-carbon fuels 0,15 00 0,45 Renewable fuels of non-biological origin 0,15 00 0,15 Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 0,15 0,15 4402 00 0,15 4402 Electricity 0,00 0,15 Table C.1 - Maximum levels of taxation applicable to electricity used for heating (in EUR/Gigajoule) Transitional period (01.01.2023 - 01.01.2033) Electricity 0,15
Amendment 204 #
Proposal for a directive
Annex I – Part D – table
Annex I – Part D – table
Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule) Final rate after completion of Start of transitional transitional period period (01.01.2023) (01.01.2033) before indexation Electricity 0,1500 0,15 Table D.1 - Maximum levels of taxation applicable to electricity (in EUR/Gigajoule) Transitional period (01.01.2023 - 01.01.2033) Electricity 0,15