2 Amendments of Daciana Octavia SÂRBU related to 2011/0092(CNS)
Amendment 16 #
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. A, with the goal of ensuring the economic viability of these agricultural concerns, which are already being hampered by high social, plant health and environmental requirements that are not sufficiently compensated for by the market. Despite this, 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. Such advances in energy efficiency should form part of a sufficiently long cycle and be subject to public planning and monitoring by public bodies. Member States should provide technical guidance to the agricultural sector if additional energy efficiency requirements related to reduced tax rates are applied. As regards CO2 related taxation, the treatment of the sectors concerned should be aligned to the rules applying to industrial sectors. take into account the specific carbon capture and storage capacities and risk of carbon leakage for each of the sectors and subsectors concerned.
Amendment 46 #
Proposal for a directive
Article 1 – point 13 – letter ba (new)
Article 1 – point 13 – letter ba (new)
Directive 2203/96/EC
Article 15 – paragraph 3 a (new)
Article 15 – paragraph 3 a (new)
3a. Member States shall provide comprehensive guidance to beneficiaries, including small and medium sized farms, concerning the application of energy efficiency requirements associated with reduced tax rates.