Proposal for a directive
Article 11 a (new)
Article 11a Sustainability Allowance 1. Taxpayers to which the provisions of this directive are applicable shall have the right to request a sustainability allowance rewarding the taxpayer’s efforts to achieve greater efficiency regarding the use of energy and drinking water. 2. To this end, the allowance shall be proportional to the progress of the taxpayer in reducing the consumption of electricity, fossil fuels and drinking water in its economic activities. 3. The establishment of the amount of the allowance shall: (a) be established based on a computation of the difference, in percentage points, between the total amount of cumulated volumes of electricity, fossil fuels, and water consumed during a financial year and the total amount of the same cumulated volumes during the previous financial year. This computation is to be provided individually for each of the member states in which the taxpayer is resident for tax purposes. The amounts of the consumed volumes of electricity, fossil fuels, and drinking water shall correspond to the volumes stated in the original invoice of the suppliers with whom the taxpayer has contractually agreed the supply of these resources. (b) take account of changes of the volumes of consumed energy and natural resources stemming from variations in the economic activity of the taxpayer. To this end, the changes in the volumes of energy and water established in accordance with the first subparagraph shall be adjusted to the difference between the national apportionment shares established in accordance with the apportionment formula laid down in directive 2016/xxx/EU [Common Consolidated Corporate Tax Base] for the same period. That difference shall be stated in percentage points for each member state and be subtracted from, in case of a negative value of the difference, or added to, in case of a positive value of the difference, the changes of the volumes of consumed energy and natural resources as stated in percentage points for the same period and member state. (c) if the value defined in accordance with the first two subparagraphs is a positive value, be, for each Member State and the respective financial year, equal to 0.1% of the tax base for each full percentage point established in accordance with the first two subparagraphs. The total amount of the allowance shall not exceed EUR 20 000 000. 4. Taxpayers whose primary economic activity is the generation, processing, and provision of electricity, fossil fuels, and drinking water shall not have the right to benefit from the sustainability allowance. In cases where the generation, processing, and provision of electricity, fossil fuels, and drinking water is the primary economic activity of certain divisions of an undertaking, the taxpayer shall not have the right to request the consideration of these divisions in the establishment of its sustainability allowance.