Activities of Hans-Peter MARTIN related to 2011/0092(CNS)
Plenary speeches (2)
Taxation of energy products and electricity (debate)
Taxation of energy products and electricity (debate)
Amendments (2)
Amendment 23 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1a) Given that the taxation of energy in the European Union is so wide-ranging and important an issue, it is essential that the targets set in Decision No 406/2009/EC of the European Parliament and of the Council of 23 April 2009 on the effort of Member States to reduce their greenhouse gas emissions1 should serve as the basis for a restructuring of the Community framework provisions on the taxation of energy products and electricity, since only in this way can proper account be taken of climate and environmental policy objectives. With a view to bequeathing a liveable environment to future generations, in the context of the planned restructuring of energy taxation the aim of reducing greenhouse gas emissions should take precedence over individual Member States' energy and industrial policy objectives. _____________ 1 OJ L 140, 5.6.2009, p. 136
Amendment 38 #
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, reference should be made to CO2-emissions caused by the use of each energy product concerned, using. In that connection, use should be made of 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 Council. Due account should also be taken not only of CO2 emissions from the day-to-day operation of power stations to produce electricity, but also of the emissions generated by the mining of the fuels needed to fire power stations and by the reprocessing of those fuels. 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. Biofuels and bioliquids 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 sources 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.