33 Amendments of José GUSMÃO related to 2021/0213(CNS)
Amendment 93 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2 a) The primary objective of energy taxation is environmental, to shift consumption and investment patterns. However, changes in energy taxation might have a redistributive impact, namely by affecting the most vulnerable households. This should be taken into account in this Directive, in order to avoid exacerbating inequalities.
Amendment 95 #
Proposal for a directive
Recital 3
Recital 3
(3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental- related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 . Energy taxation can contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990,while also ensuring that all the Union households, and particularly those with lower income, have access to those products. Energy taxation should contribute to reducing greenhouse gas emissions in line with the European Climate Law, the achievement of the renewable and energy efficiency targets as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity betterthoroughly reflects the impact they have on the environment and on health, health and biodiversity. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . _________________ 28 COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.
Amendment 105 #
Proposal for a directive
Recital 4
Recital 4
(4) Environmental taxation can be a cost-effectiveis a means for Member States to achieve the targeted reductions of greenhouse gasses. The proper functioning of the internal market requires common rules on that taxa, improve energy savings and energy efficiency and promote renewable energy production.
Amendment 109 #
Proposal for a directive
Recital 5
Recital 5
(5) Member States should, however, be able to use the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes not necessarily nor specifically or exclusively related to the reduction of greenhouse gases. In particular, the possibility of reducing the tax burden on low-income households should be guaranteed.
Amendment 118 #
Proposal for a directive
Recital 12
Recital 12
(12) In order to ensure a smooth implementation of certain provisions relating to some products or uses, a transitional period of application ismay be needed. However, the climate emergency requires a swift implementation of the provisions laid down in this Directive.
Amendment 120 #
Proposal for a directive
Recital 14
Recital 14
(14) Fiscal arrangements made in connection with the implementation of this Union framework for the taxation of energy products and electricity are a matter for each Member State to decide. In this regard, Member States might decide not to increase the overall tax burden if they consider that the implementation of such a principle of tax neutrality could contribute to the restructuring and the modernisation of their tax systems by encouraging behaviour conducive to greater protection of the environment and increased labour use. The tax system should be designed in a manner that avoids a negative impact on low-income households.
Amendment 124 #
Proposal for a directive
Recital 15
Recital 15
(15) Energy prices are key elements of energy, transport and environment policies in the Union . Member States should be allowed to set retail prices and profit margins below the market outcome in certain situations, namely in periods of high uncertainty, high volatility, or both in international fossil fuels markets.
Amendment 125 #
Proposal for a directive
Recital 15 a (new)
Recital 15 a (new)
(15 a) The possibility of applying differentiated national rates of taxation to the same product should be allowed in certain circumstances when that measure is intended to allow equal access to those products for all households and to promote public transportation.
Amendment 133 #
Proposal for a directive
Recital 20
Recital 20
(20) Energy products should essentially be subject to a Union framework when used as heating fuel or motor fuel. To that extent, it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products . Electricity used in similar ways should be treated on an equal footing.
Amendment 139 #
Proposal for a directive
Recital 20 a (new)
Recital 20 a (new)
(20 a) The climate impact of aviation has been long established by the scientific community. Aviation has experienced a major increase in its volume and its aggregated emissions have doubled in the last three decades. In line with other measures, establishing a jet fuel tax on intra-EU flights can be an additional disincentive to the operation of so-called "ghost flights", which have a significant harmful impact on the environment.
Amendment 142 #
Proposal for a directive
Recital 21
Recital 21
(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation, except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternativesincluding cargo-only flights should be taxed.
Amendment 147 #
Proposal for a directive
Recital 22
Recital 22
(22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights would be reached over a transitional period of ten yearsimplemented swiftly, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. Cargo flights should be subject to the same obligations as other flights, in order not to generate further distortions which would hinder the objective of shifting to railroad.
Amendment 166 #
Proposal for a directive
Recital 24 a (new)
Recital 24 a (new)
(24 a) Ending fuel tax exemptions in the fisheries sector should not result in a burden for small-scale fisheries. Member States should invest the revenues generated by fuel taxes in the fisheries sector to fund projects aimed at facilitating the transition of small-scale fisheries to energy-efficient vessels using sustainable renewable energy.
Amendment 167 #
Proposal for a directive
Recital 25
Recital 25
(25) Member States should be permitted to apply certain other exemptions or reduced levels of taxation, where that will not be detrimental to the environmental objectives, to the proper functioning of the internal market and will not result in distorergy, climate and just transitions of competitionbjectives.
Amendment 182 #
Proposal for a directive
Recital 28
Recital 28
(28) Targeted reductions in the tax level may prove necessary to tackle the social impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households.
Amendment 186 #
Proposal for a directive
Recital 28 a (new)
Recital 28 a (new)
(28 a) Reiterates that energy is a public good and a human and social right. Member States should put forward measures to tackle energy poverty and ensure equal access to energy services for all.
Amendment 187 #
Proposal for a directive
Recital 28 b (new)
Recital 28 b (new)
(28 b) Households should be able to afford the heating, cooling and electricity needed for a decent quality of life, as well as energy-efficient housing that allows for a healthy indoor environment in both warm and cold seasons.
Amendment 188 #
Proposal for a directive
Recital 28 c (new)
Recital 28 c (new)
(28 c) Renovating buildings is a key response to reducing energy consumption and alleviating energy poverty and vulnerability. People living in worst- performing buildings would benefit from renovated and better buildings. That would protect them from market price volatility.
Amendment 195 #
Proposal for a directive
Recital 36
Recital 36
(36) Every five years and for the first time fivone years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.
Amendment 262 #
Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2
Article 14 – paragraph 1 – subparagraph 2
Amendment 271 #
Proposal for a directive
Article 14 – paragraph 2
Article 14 – paragraph 2
Amendment 332 #
Proposal for a directive
Article 17 – paragraph 1 – point b – introductory part
Article 17 – paragraph 1 – point b – introductory part
(b) reductions in the level of taxation, which shall not go below the minima as set out in Table B and D of Annex I, to energy products and electricity used for the carriage of goods and passengers by rail, metro, tram and trolley bus, and for local public passenger transport, waste collection, armed forces and public administration, disabled people and ambulances;
Amendment 339 #
Proposal for a directive
Article 17 – paragraph 1 – point c – introductory part
Article 17 – paragraph 1 – point c – introductory part
(c) reductions in the level of taxation, which shall not go below the minima as set out in Table C and D of Annex I, to energy products used as heating fuel and electricity if used by households and/or by organisations recognised as charitablenon-profit organizations by the Member State concerned. In the case of such charitablenon-profit organisations, Member States shall confine the reduction to use for the purpose of non- business activities. Where mixed use takes place, taxation shall apply in proportion to each type of use. If a use is insignificant, it may be treated as nil.
Amendment 345 #
Proposal for a directive
Article 17 – paragraph 1 – point c – paragraph 2
Article 17 – paragraph 1 – point c – paragraph 2
For the purposes of point (c), energy products and electricity used by households recognised as vulnerable may be exempt for a maximum period of ten years after the entry into force of this Directive. For the purposes of this paragraph, ‘vulnerable households’ shall mean households significantly affected by the impacts of this Directive which, for the purpose of this Directive, means that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable income.
Amendment 350 #
Proposal for a directive
Article 18 – paragraph 1 – point a
Article 18 – paragraph 1 – point a
Amendment 352 #
Proposal for a directive
Article 18 – paragraph 1 – point a – paragraph 1
Article 18 – paragraph 1 – point a – paragraph 1
Amendment 353 #
Proposal for a directive
Article 18 – paragraph 1 – point a – paragraph 2
Article 18 – paragraph 1 – point a – paragraph 2
Amendment 354 #
Proposal for a directive
Article 18 – paragraph 1 – point a – paragraph 3
Article 18 – paragraph 1 – point a – paragraph 3
Amendment 355 #
Proposal for a directive
Article 18 – paragraph 1 – point a – paragraph 4
Article 18 – paragraph 1 – point a – paragraph 4
Amendment 362 #
Proposal for a directive
Article 20
Article 20
Amendment 379 #
Proposal for a directive
Article 31 – paragraph 1
Article 31 – paragraph 1
Every five years and for the first time fivone years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive.
Amendment 392 #
Proposal for a directive
Annex I – table A – rows 1 and 6 to 9
Annex I – table A – rows 1 and 6 to 9
Amendment 398 #
Proposal for a directive
Annex I – table B – rows 1 and 6 to 9
Annex I – table B – rows 1 and 6 to 9