15 Amendments of Markus PIEPER related to 2021/0213(CNS)
Amendment 80 #
Proposal for a directive
Recital 18 a (new)
Recital 18 a (new)
(18a) The taxation of diesel motor fuel used by hauliers, notably those engaging in intra-Union activities, should require a possibility for a specific treatment, including measures to allow for the introduction of a system of road user charges, in order to limit the distortion of competition operators might be confronted with.
Amendment 81 #
Proposal for a directive
Recital 19
Recital 19
Amendment 84 #
Proposal for a directive
Recital 19 a (new)
Recital 19 a (new)
(19a) Where appropriate Member States might need to be able to differentiate between commercial and non-commercial diesel. Member States could use this option to reduce the gap between non- commercially taxed gas oil and petrol.
Amendment 87 #
Proposal for a directive
Recital 20
Recital 20
(20) Energy products should essentially be subject to a Union framework when used as heating fuel or motor fuel. To that extent, it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products as well as mineralogical processes. Electricity used in similar ways should be treated on an equal footing.
Amendment 94 #
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 objecThe exemption for the fuel used by cargo flights is needed in the absence of more efficient alternatives. Existing international obligations as well as the preservation of the competitiveness of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air ncompanies in the Union imply that it is advisable to maintain existing benefits for energy products used in avigation, 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 alternativesfor private non-commercial purposes. However, Member States should have the possibility to limit these benefits in the future.
Amendment 98 #
Proposal for a directive
Recital 22
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.
Amendment 107 #
Proposal for a directive
Recital 23
Recital 23
(23) Fuel used for waterborne navigation, including fishing, should also be taxed at minimum levels, 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.
Amendment 145 #
Proposal for a directive
Recital 29 a (new)
Recital 29 a (new)
(29a) Businesses that voluntarily commit to increase climate protection and energy efficiency substantially deserve attention. Among these enterprises, energy-intensive enterprises deserve special treatment.
Amendment 178 #
Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3 a (new)
Article 3 – paragraph 1 – point b – indent 3 a (new)
– mineralogical processes, which shall mean the processes classified in the NACE nomenclature under code 23 'manufacture of other non-metallic mineral products' in Regulation (EC) No 1893/2006 on the statistical classification of economic activities in the European Community;
Amendment 210 #
Proposal for a directive
Article 8 – paragraph 2 – point a
Article 8 – paragraph 2 – point a
Amendment 213 #
Proposal for a directive
Article 8 – paragraph 2 – point d a (new)
Article 8 – paragraph 2 – point d a (new)
(da) vehicles which are intended for the long-distance transport of goods and animals;
Amendment 228 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 1
Article 14 – paragraph 1 – subparagraph 1
Amendment 230 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 3
Article 14 – paragraph 1 – subparagraph 3
The minimum levels of taxation referred to in the first subparagraph shall start from zero and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten years. A minimum rate of zero shall apply, four years after the entry into force of this Directive. Member States shall apply a minimum rate of zero 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 281 #
Proposal for a directive
Article 16 – paragraph 1 – point e a (new)
Article 16 – paragraph 1 – point e a (new)
(ea) Member States shall apply a minimum rate up to zero to energy products and electricity used for agricultural, horticultural or piscicultural, aquaculture works, and in forestry.
Amendment 314 #
Proposal for a directive
Article 18 – paragraph 1 – point a – paragraph 1 a (new)
Article 18 – paragraph 1 – point a – paragraph 1 a (new)
Without prejudice to Article 4(1), Member States may apply a minimum rate up to zero to energy products and electricity used by energy-intensive businesses as defined in paragraph 1 of this Article.