11 Amendments of Satu HASSI related to 2011/0092(CNS)
Amendment 32 #
Proposal for a directive
Recital 6
Recital 6
(6) Each of those components should be calculated on the basis of objective criteria, allowing for equal treatment of different energy sources. For the purposes of CO2- related taxation on non-biomass based fuels, reference should be made to CO2- emissions caused by the use of each energy product concerned, using the reference CO2 emission factors set out in Commission Decision 2007/589/EC of 18 July 2007 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council18 . For the purposes of general energy consumption taxation, reference should be made to the energy content of the various energy products and of electricity as referred to in Directive 2006/32/EC of the European Parliament and of the Council of 5 April 2006 on energy end-use efficiency and energy services and repealing Council Directive 93/76/EEC. In this context, account should be taken of the environmental advantages of biomass or products made of biomass. These products should be taxed on the basis of the CO2 emission factors specified in Decision 2007/589/EC for biomass or products made of biomass and of their energy content as specified in Annex III to Directive 2009/28/EC. BFor biomass, biofuels and bioliquids, as defined in Article 2(h) and (i) of Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources20 are by far the most important category concerned. Since the environmental advantages of these products vary, depending on whether they comply with the sustainability criteria laid down in Article 17 of that Directive, the specific reference values for biomass and products made of biomass should only apply where these criteria are met, that do not comply with the sustainability criteria laid down in Article 17 of that Directive, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive.
Amendment 33 #
Proposal for a directive
Recital 7
Recital 7
(7) CO2-related taxation should be adapted to the operation of Directive 2003/87/EC so as to complement it effectively. That taxation should apply to all uses, including those for purposes other than heating, of energy products causing CO2 emissions in installations within the meaning of that Directive, provided that the installation concerned is not subject to the emission trading scheme under that Directive. However, since the cumulative application of both instruments would not allow emission reductions beyond those attained, overall, through the emission trading scheme alone, but would merely increase the total cost of these reductions, CO2 related taxation should not apply to consumption in installations subject to the Union scheme where allowances have not been allocated for free.
Amendment 40 #
Proposal for a directive
Recital 14
Recital 14
Amendment 47 #
Proposal for a directive
Recital 18 a (new)
Recital 18 a (new)
(18 a) This directive is intended to facilitate the over-arching goals with the Union’s energy and climate policies. The introduction of the aviation sector into the Union emissions trading scheme via Directive 2008/101/EC reflects the ambition to reduce greenhouse gas emissions from this sector. In the event that no international agreement including international maritime emissions in its reduction targets has been reached by 31 December 2011, the Commission is committed to propose measures to also include such emissions within the Union greenhouse gas reduction commitment. To allow Member States to tax energy products used in aviation and maritime activities in the same manner as other energy products for transport is essential for creating a level playing field, for the energy independence of the Union and as an incentive for improved energy.
Amendment 50 #
Proposal for a directive
Recital 19
Recital 19
(19) Directive 2003/96/EC obliges Member States to exempt from taxation fuel used for navigation in Community waters as well as electricity produced on board a craft, including while at berth in a port. Moreover, Member States may extend this favourable tax treatment to inland waterways. In some harbours a cleaner alternative exists with the use of shore-side electricity which, however, is taxable. In order to set a first incentive for the development and application of this technology, pending the adoption of a more comprehensive framework in the matterIn the interest of tax consistency between transport modes and of reducing greenhouse gas emissions, Member States should be free to apply taxation to energy products utilised for all air and sea navigation, provided the provisions of this Directive and other relevant Union or international law are respected. In order to avoid the production of fuel-based electricity on board a craft while at berth, and the connected local air pollution, Member States should exempt the use of shore-side electricity by ships while at berth in a port from energy taxation. This exemption should apply during a period long enough in order not to discourage port operators from making the necessary investments but at the same time be time- limited in such a way that its maintenance, in full or in part, is made subject to a new decision in due time.
Amendment 58 #
Proposal for a directive
Article 1 – paragraph 1 – point 1
Article 1 – paragraph 1 – point 1
Directive 2003/96/EC
Article 1 - paragraph 2 - subparagraph 2
Article 1 - paragraph 2 - subparagraph 2
CO2-related taxation on non-biomass based fuels shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to Commission Decision 2007/589/EC of 18 July 2007 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council(*). The CO2 emission factors specified in this Decision for biomass or products made of biomass shall in the case of biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC only apply where the product concerned complies with the sustainability criteria laid down in Article 17 of Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources (**). Where biofuels and bioliquids do not comply with those criteria, Member States shall apply the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive.
Amendment 60 #
Proposal for a directive
Article 1 – paragraph 1 – point 2 – point b
Article 1 – paragraph 1 – point 2 – point b
Directive 2003/96/EC
Article 2 - paragraph 3 - subparagraph 4
Article 2 - paragraph 3 - subparagraph 4
Hydrocarbons other than those listed in paragraph 1 and intended for use, offered for sale or used for heating purposes shall be taxed at the rates for the equivalent energy product, in accordance with Article 1(2) and (3). This subparagraph shall not apply to peat.
Amendment 72 #
Proposal for a directive
Article 1 – paragraph 1 – point 11 – point (a) (ii)
Article 1 – paragraph 1 – point 11 – point (a) (ii)
Directive 2003/96/EC
Article 14 – paragraph 1 - point (a)
Article 14 – paragraph 1 - point (a)
(ii) in point (a), the second sentence is replaced by the following: is deleted Or. en (If adopted new paragraph 3 proposed by the Commission is redundant and should be deleted.)
Amendment 74 #
Proposal for a directive
Article 1 – paragraph 1 – point 11 – point (a) (iii)
Article 1 – paragraph 1 – point 11 – point (a) (iii)
Directive 2003/96/EC
Article 14 – paragraph 1 – point (d)
Article 14 – paragraph 1 – point (d)
(d) as regards CO2-related taxation, energy products used for activities subject to, and not excluded from, the Union scheme within the meaning of Directive 2003/87/EC, where allowances have not been allocated for free;
Amendment 75 #
Proposal for a directive
Article 1 – paragraph 1 – point 12 – introductory part
Article 1 – paragraph 1 – point 12 – introductory part
Directive 2003/96/EC
Article 14a
Article 14a
Amendment 89 #
Proposal for a directive
Article 1 – paragraph 1 – point 21
Article 1 – paragraph 1 – point 21
Directive 2003/96/EC
Article 29 - subparagraph 3
Article 29 - subparagraph 3