Activities of Ivo STREJČEK related to 2011/0092(CNS)
Shadow reports (1)
REPORT on the proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity PDF (666 KB) DOC (949 KB)
Amendments (21)
Amendment 32 #
Proposal for a directive
Recital 4 a (new)
Recital 4 a (new)
(4a) Member States should also retain the right to apply a level of general energy consumption taxation down to zero on the consumption of energy products and electricity used for agricultural, horticultural, aquaculture works and in forestry.
Amendment 47 #
Proposal for a directive
Recital 8 a (new)
Recital 8 a (new)
(8a) The principle of proportionality should be applied in a fair manner when establishing the taxation rate of fossil and non-fossil fuels, and for each particular energy product within either of these categories. Where as part of this Directive equal minimum levels of taxation would be recommended for fossil fuels, on the one hand, and non-fossil fuels, on the other hand, Member States should ensure equal minimum levels of national taxation on all products concerned in either the fossil or non-fossil category of fuels. Where requested by individual Member States, transitional periods should be granted to them to allow for temporary phasing out periods or sectoral exemptions from the scope of this Directive or from the date of its needed transposition into their national legislations.
Amendment 50 #
Proposal for a directive
Recital 9
Recital 9
(9) The minimum levels of CO2-related taxation should be fixed in the light of the national targets for Member States as laid down in Decision 406/2009/EC on the effort of Member States to reduce their greenhouse gas emissions to meet the Union'’s greenhouse gas emission reduction commitments up to 2020. Since that Decision recognises that efforts to reduce their greenhouse gas emissions should be fairly distributed between the Member States, sufficiently long transitional periods should be fixed for certain Member States taking into account their social needs and timeline for the needed restructuring of their energy sector.
Amendment 55 #
Proposal for a directive
Recital 11
Recital 11
(11) It should be ensured that the minimum levels of taxation preserve their intended effects. Since CO2-related taxation complements the operation of Directive 2003/87/EC, the market price of the emission allowances should be closely monitored in the periodic review of the Directive, incumbent on the Commission. The minimum levels of general energy consumption taxation should at regular intervals be automatically aligned to take into account the evolution of their real value in order to preserve the current level of rate harmonisationreassessed by Council after consultation with the Commission, Parliament and relevant stakeholders to take into account the evolution of their real value; to reduce the volatility stemming from energy and food prices, this alignmentregular reevaluation 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 60 #
Proposal for a directive
Recital 12
Recital 12
(12) In the field of motor fuels, the more favourable minimum level of taxation applicable to gas oil, a product originally put to business use for the most part and thus traditionally taxed at a lower level, creates a distortive effect with regard to petrol, its main competing fuel. Article 7 of Directive 2003/96/EC therefore provides for the first steps of a gradual alignment to the minimum level of taxation applicable to petrol. It is necessary to complete this alignment and gradually move to a situation where gas oil and petrol are taxed at an equal level. However, transitional periods should be provided for in order to ease the transposition of this Directive into Member States' respective national law.
Amendment 83 #
Proposal for a directive
Recital 18
Recital 18
(18) In the case of liquefied petroleum gas (LPG) and natural gas used as propellants, advantages in the form of lower minimum levels of general energy consumption taxation or the possibility to exempt those energy products from taxation are no longer justified, in particular in the light of the need to increase the market share of renewable energy sources and should therefore be removed in the medium termgradually removed.
Amendment 88 #
Proposal for a directive
Recital 20
Recital 20
(20) Article 15(3) of Directive 2003/96/EC allows Member States to apply to agricultural, horticultural and piscicultural works as well as to forestry not only the provisions generally applicable to business uses but also a level of taxation down to zero. An examination of that option has revealed that as far as general energy consumption taxation is concerned its maintenance would be contrary to the Union's wider policy objectives unless it is linked to a counterpart ensuring advances in the field of energy efficiency. As regards CO2 related taxation the treatment of the sectors concerned should be aligned to the rules applying to industrial sectors.
Amendment 95 #
Proposal for a directive
Recital 25
Recital 25
(25) The list of energy products in Articles 2(1) and 20(1) of Directive 2003/96/EC should be updated so as to include certain biofuels, in order to ensure a unified and standardised treatment of these biofuels and reference should be made in Article 2(5) of Directive 2003/96/EC to the version presently applicable of the combined nomenclature. Taking into account the risk of tax evasion, avoidancefraud or abuse they represent, products under CN code 3811 should be made subject to the control and movement provisions of Directive 2008/118/EC.
Amendment 98 #
Proposal for a directive
Recital 28
Recital 28
(28) Every five years and for the first time by the end of 2015, the Commission should report to the Council on the application of this Directive, examining in particular the minimum level of CO2-related taxation in the light of the evolution of the market price in the EU of the emission allowances, the impact of innovation and technological developments and the justification for the tax exemptions and reductions laid down in this Directive, including for fuel used for the purpose of air and maritime navigation. The list of sectors or sub- sectors deemed to be exposed to a significant risk of carbon leakage shall be the subject of regular review, in particular taking into account the availability of emerging evidence.
Amendment 103 #
Proposal for a directive
Recital 31
Recital 31
Amendment 106 #
Proposal for a directive
Recital 32
Recital 32
(32) Directive 2003/96/EC should therefore be amended accordingl, where appropriate, after 2015 taking into account the Commission's first evaluation report which should reflect upon Member States duly justified needs in the area of taxation of energy products and electricity,
Amendment 109 #
Proposal for a directive
Article 1 – point 1
Article 1 – point 1
2. Member States shall distinguish between CO2-related taxation and general energy consumption taxation, while gradually shifting the burden of taxation to the less environmentally friendly fossil fuels.
Amendment 131 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1
Article 4 – paragraph 3 – subparagraph 1
3. Without prejudice to the exemptions, differentiations and reductions provided for in this Directive, Member States shall ensure that where equal minimum levels of taxation are laid down in Annex Ithis Directive for either fossil and non-fossil fuels or energy products falling within either category in relation to a given use, equal minimal levels of taxation are fixed for products of either category put to that use. Without prejudice to Article 15(1)(i), for motor fuels referred to in Annex I Table A, this shall apply as from 1 January 2023.
Amendment 140 #
Proposal for a directive
Article 1 – – point 4 – point b
Article 1 – – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 1
Article 4 – paragraph 4 – subparagraph 1
4. The minimum levels of general energy consumption taxation laid down in this Directive shall be adapted every threfive years starting from 1 July 2016by a Council decision based on recommendations of the Commission and proper consultation with Parliament and the relevant stakeholders concerned in order to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The Commission shall publish the resulting revised minimum levels of taxation in the Official Journal of the European Union.
Amendment 142 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 2
Article 4 – paragraph 4 – subparagraph 2
Amendment 149 #
Proposal for a directive
Article 1 – point 5 – point b
Article 1 – point 5 – point b
Directive 2003/96/EC
Article 5 – indent 3
Article 5 – indent 3
– for the following uses: local public passenger transport (excluding taxis), waste collection, armed forces and public administrations, disabled people, ambulances, fire trucks and police vehicles;
Amendment 150 #
Proposal for a directive
Article 1 – point 6
Article 1 – point 6
Directive 2003/96/EC
Article 7
Article 7
Amendment 156 #
Proposal for a directive
Article 1 – point 7
Article 1 – point 7
Directive 2003/96/EC
Article 8 – paragraph 1
Article 8 – paragraph 1
1. As from 1 January 2013,The Council, acting unanimously after consulting the European Parliament, shall, on the basis of a report and a proposal from the Commission, decide upon the minimum levels of taxation applicable to products used as motor fuels for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Annex I, Table B.
Amendment 157 #
Proposal for a directive
Article 1 – point 8
Article 1 – point 8
Directive 2003/96/EC
Article 9
Article 9
Amendment 158 #
Proposal for a directive
Article 1 – paragraph 1 – point 9
Article 1 – paragraph 1 – point 9
Directive 2003/96/EC
Article 10
Article 10
Amendment 190 #
Proposal for a directive
Article 1 – point 13 – point b
Article 1 – point 13 – point b
Directive 2003/96/EC
Article 15 – paragraph 3
Article 15 – paragraph 3
3. Member States may apply a level of general energy consumption taxation down to zero on the consumption of energy products and electricity used for agricultural, horticultural, aquacultural works and in forestry. The beneficiaries shall be subject to arrangements that must lead to increased energy efficiency broadly equivalent to those that would have been achieved if the standard Union minimum rates had been observed.