41 Amendments of Philippe LAMBERTS related to 2011/0092(CNS)
Amendment 14 #
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 Council. 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 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, 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 15 #
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 25 #
Proposal for a directive
Recital 13
Recital 13
(13) As regards the possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be deleted. For reasons of fairness and to be able to guarantee a level playing field for the different means of freight transport using motor fuels, motor fuels and other energy products used in air and maritime transport should be taxed accordingly. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted.
Amendment 27 #
Proposal for a directive
Recital 14
Recital 14
Amendment 30 #
Proposal for a directive
Recital 17
Recital 17
(17) Exemption or reductions to the benefit of households and charitable organisations may form part of social measures defined by Member States. The possibility to apply such exemptions or reducwould mean losing an important incentive to reduce energy bills and energy use. Revenues raised through energy taxations should, for reasons of equal treatment between energy sources, be extended to all energy products used as heat be used to help protect those who are on low incomes and especially vulnerable, for renovation schemes for social housing or the homes of those ing fuel and electricity. In order to ensure that their impact on the internal market remains limited, such exemptions and reductionpoverty. In some Member States already, higher heating costs are offset through higher social welfare payments or additional social measures. Member States should be appobliged only to non-business activitito report back to the Commission on steps they are taking to protect those who are on low incomes.
Amendment 33 #
Proposal for a directive
Recital 18 a (new)
Recital 18 a (new)
(18a) This directive is intended to facilitate achieving 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 taxing 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 efficiency.
Amendment 35 #
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 Council. 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 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, 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 36 #
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 41 #
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 42 #
Proposal for a directive
Recital 28
Recital 28
(28) Every fivthree years and for the first time by the end of 2015, the Commission should report to the Council on the application of this Directive, examining in particular the minimum level of CO2- related taxation in the light of the evolution of the market price in the EU of the emission allowances, the impact of innovation and technological developments and the justification for the tax exemptions and reductions laid down in this Directive, including for fuel used for the purpose of air and maritime navigation. TheA list of sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage shall be the subject ofdrawn up and regularly reviewed, in particular taking into account the availability of emerging evidence.
Amendment 46 #
Proposal for a directive
Article 1 – point 1
Article 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. This exemption should be further limited in accordance with the provisions of Directive 2009/28/EC on CO2 emission savings. This would mean that the CO2 tax exemption for biofuels and bioliquids which provide greenhouse gas emission savings of at least 35 % should be valid only until the end of 2016. From 2017, the limit should be 50 % and from 2018 it should be 60 %.
Amendment 49 #
Proposal for a directive
Article 1 – point 2 – point a a (new)
Article 1 – point 2 – point a a (new)
Directive 2003/96/EC
Article 2 – paragraph 1 a (new)
Article 2 – paragraph 1 a (new)
(aa) The following paragraph is added: ‘1a. By 31 December 2012 the Commission shall present a proposal to include a minimum tax rate for nuclear fuel rods used for the production of electricity in this Directive and to add nuclear fuel rods to the energy products set out in paragraph 1 of this Article. This is without prejudice to established phase- out plans in Member States.’
Amendment 50 #
Proposal for a directive
Article 1 – point 2 – point b
Article 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 59 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1
Article 4 – paragraph 3 – subparagraph 1
3. Without prejudice to the exemptions, differentiations and reductions provided for in this Directive, Member States shall ensure that where equal minimum levels of taxation are laid down in Annex I in relation to a given use, equal levels of taxation are fixed for products put to that use. Without prejudice to Article 15(1)(i), for motor fuels referred to in Annex I Table A, this shall apply at latest as from 1 January 2023.
Amendment 66 #
Proposal for a directive
Recital 13
Recital 13
(13) As regards the possibility for Member States to apply a lower level of taxation to commercial than to non-commercial use of gas oil as motor fuel, this provision would appear to be no longer compatible with the requirement to improve energy efficiency and the need to address the growing environmental impact of transport and should therefore be deleted. For reasons of fairness and to be able to guarantee a level playing field for the different means of freight transport using motor fuels, motor fuels and other energy products used in air and maritime transport should be taxed accordingly. Article 9(2) of Directive 2003/96/EC authorises certain Member States to apply a reduced rate on heating gas oil. That provision is no longer compatible with the proper functioning of the internal market and with the wider objectives of the Treaty. It should therefore be deleted.
Amendment 68 #
Proposal for a directive
Recital 14
Recital 14
Amendment 76 #
Proposal for a directive
Article 1 – point 11
Article 1 – point 11
Directive 2003/96/EC
Article 14
Article 14
Article 14 is replaced by the following: Until 31 December 2020, Member States shall exempt taxation on electricity directly provided to vessels berthed in ports. (This Amendment aims to replace all other parts of Article 14 (Paragraph 1 -3 and all subparagraphs))
Amendment 77 #
Proposal for a directive
Recital 17
Recital 17
(17) Exemption or reductions to the benefit of households and charitable organisations may form part of social measures defined by Member States. The possibility to apply such exemptions or reducwould mean losing an important incentive to reduce energy bills and energy use. Revenues raised through energy taxations should, for reasons of equal treatment between energy sources, be extended to all energy products used as heat be used to help protect those who are on low incomes and especially vulnerable, for renovation schemes for social housing or the homes of those ing fuel and electricity. In order to ensure that their impact on the internal market remains limited, such exemptions and reductionpoverty. In some Member States already, higher heating costs are offset through higher social welfare payments or additional social measures. Member States should be appobliged only to non-business activitito report back to the Commission on steps they are taking to protect those who are on low incomes.
Amendment 80 #
Proposal for a directive
Article 1 – point 12Directive 2003/96/EC
Article 1 – point 12Directive 2003/96/EC
Article 14a
Amendment 82 #
Proposal for a directive
Article 1 – point 13 – point a – point i
Article 1 – point 13 – point a – point i
Directive 2003/96/EC
Article 15 – paragraph 1
Article 15 – paragraph 1
(i) point (hf) and (ih) are deleted and point (i) is replaced by the following:
Amendment 84 #
Proposal for a directive
Recital 18 a (new)
Recital 18 a (new)
(18a) This Directive is intended to facilitate achieving 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 taxing 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 efficiency.
Amendment 89 #
Proposal for a directive
Article 1 – point 13 – point a – point ii
Article 1 – point 13 – point a – point ii
Directive 2003/96/EC
Article 15 – paragraph 1 – subparagraph 1 a (new)
Article 15 – paragraph 1 – subparagraph 1 a (new)
Points (a) to (e) and (g) to (i) only apply for general energy consumption taxation.
Amendment 91 #
Proposal for a directive
Article 1 –point 13 – point b
Article 1 –point 13 – point b
Directive 2003/96/EC
Article 15 – paragraph 3
Article 15 – paragraph 3
Amendment 96 #
Proposal for a directive
Article 1 – point 17 – point a a (new)Directive 2003/96/EC
Article 1 – point 17 – point a a (new)Directive 2003/96/EC
Article 21 – paragraph 1 a (new)
(aa) The following paragraph 1a is inserted: ‘1a. No later than six months after the adoption of this Directive, the Commission shall report to the Council and the Parliament on pre-conditions for some or all Member States to switch from a system where transport fuels are taxed according to the fuel used instead of, as presently, fuel filled. The report shall be accompanied, where appropriate, by proposals for amendments of the EU legislation and include comprehensive assessments of impact on fiscal subsidiarity, greenhouse gas emissions, energy independence and economic growth.’
Amendment 100 #
Proposal for a directive
Recital 28
Recital 28
(28) Every fivthree years and for the first time by the end of 2015, the Commission should report to the Council on the application of this Directive, examining in particular the minimum level of CO2- related taxation in the light of the evolution of the market price in the EU of the emission allowances, the impact of innovation and technological developments and the justification for the tax exemptions and reductions laid down in this Directive, including for fuel used for the purpose of air and maritime navigation. TheA list of sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage shall be the subject ofdrawn up and regularly reviewed, in particular taking into account the availability of emerging evidence.
Amendment 104 #
Proposal for a directive
Recital 31 a (new)
Recital 31 a (new)
(31a) Before 31 December 2012 the Commission should present a proposal to include a minimum tax rate for nuclear fuel rods used for the production of electricity in this Directive and to add nuclear fuel rods to the energy products set out in this Directive. This is without prejudice to established phase-out plans in Member States.
Amendment 105 #
Proposal for a directive
Recital 31 b (new)
Recital 31 b (new)
Amendment 105 #
Proposal for a directive
Article 1 – point 21
Article 1 – point 21
Directive 2003/96/EC
Article 29 – paragraph 3
Article 29 – paragraph 3
In any event, the list of sectors or sub- sectors deemed to be exposed to a significant risk of carbon leakage for the purposes of Article 14a of this Directive shall be the subject of regular review, in particular taking into account the availability of emerging evidence.
Amendment 106 #
Proposal for a directive
Annex
Annex
Directive 2003/96/EC
Annex I – Table A – Column 2
Annex I – Table A – Column 2
CO2-related taxation 1 January 2013 230 €/t CO2 230 €/t CO2 230 €/t CO2 230 €/t CO2 230 €/t CO2
Amendment 110 #
Proposal for a directive
Article 1 – point 1
Article 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. This exemption should be further limited in accordance with the provisions of Directive 2009/28/EC on CO2 emission savings. This would mean that the CO2 tax exemption for biofuels and bioliquids which provide greenhouse gas emission savings of at least 35 % should be valid only until the end of 2016. From 2017, the limit should be 50 % and from 2018 it should be 60 %.
Amendment 111 #
Proposal for a directive
Annex
Annex
Directive 2003/96/EC
Annex I – Table B – Column 2
Annex I – Table B – Column 2
CO2-related taxation 230 €/t CO2 230 €/t CO2 230 €/t CO2 230 €/t CO2
Amendment 113 #
Proposal for a directive
Annex
Annex
CO2-related taxation 230 €/t CO2 230 €/t CO2 230 €/t CO2 230 €/t CO2 230 €/t CO2 230 €/t CO2
Amendment 117 #
Proposal for a directive
Article 1 – point 2 – point b
Article 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 130 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 3 – subparagraph 1
Article 4 – paragraph 3 – subparagraph 1
3. Without prejudice to the exemptions, differentiations and reductions provided for in this Directive, Member States shall ensure that where equal minimum levels of taxation are laid down in Annex I in relation to a given use, equal levels of taxation are fixed for products put to that use. Without prejudice to Article 15(1)(i), for motor fuels referred to in Annex I Table A, this shall apply ast latest from 1 January 2023.
Amendment 159 #
Proposal for a directive
Article 1 – point 11
Article 1 – point 11
Directive 2003/96/EC
Article 14
Article 14
(11) Article 14 is amended as follows: (a) Paragraph 1 is amended as follows: (i) the introductory phrase is replaced by the following: 'In addition to the general provisions set out in Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC(*) on exempt uses of taxable products, and without prejudice to other Union provisions, Member States shall exempt the following from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse: _________ (*) OJ L 9, 14.1.2009, p.12.' (ii) in point (a), the second sentence is replaced by the following: 'However, Member States may, for reasons of environmental policy other than the reduction of CO2 emissions, subject these products to taxation without having to respect the minimum levels of taxation laid down in this Directive.' (iii) the following points (d) and (e) are added: '(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; (e) until 31 December 2020, electricity directly provided to vessels berthed in ports.' (b) The following paragraph 3 is added: '3. In the case of uses referred to in point (a) of paragraph 1, except uses for producing electricity on board a craft, the exemption shall apply only from general energy consumption taxation.'replaced by the following: Article 14 Until 31 December 2020, Member States shall exempt taxation on electricity directly provided to vessels berthed in ports.
Amendment 169 #
Proposal for a directive
Article 1 – point 12
Article 1 – point 12
Directive 2003/96/EC
Article 14
Article 14
Amendment 175 #
Proposal for a directive
Article 1 – point 13 – point a – point i and point i a (new)
Article 1 – point 13 – point a – point i and point i a (new)
Directive 2003/96/EC
Article 15 – paragraph 1 – points f, h and i
Article 15 – paragraph 1 – points f, h and i
(i) points (hf) and (ih) are replaced by the following: '(h) energy products used as heating fuel and electricity if used by households and/or by organisations recognised as charitable by the Member State concerned. In the case of such charitable organisations, Member States shall confine the exemption or 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;' deleted; (ia) point (i) is replaced by the following '(i) Until 1 January 2023, natural gas and LPG used as propellants;'
Amendment 186 #
Proposal for a directive
Article 1 – point 13 – point a – point ii
Article 1 – point 13 – point a – point ii
Directive 2003/96/EC
Article 15 – paragraph 1 – subparagraph 2
Article 15 – paragraph 1 – subparagraph 2
Points (a) to (e), (g) and (gi) only apply for general energy consumption taxation.
Amendment 189 #
Proposal for a directive
Article 1 – point 13 – point b
Article 1 – point 13 – point b
Directive 2003/96/EC
Article 15 – paragraph 3
Article 15 – paragraph 3
Amendment 201 #
Proposal for a directive
Article 1 – point 21
Article 1 – point 21
Directive 2003/96/EC
Article 29 – paragraph 1
Article 29 – paragraph 1
Every fivthree years and for the first time by the end of 2015, the Commission shall submit to the Council a report on the application of this Directive and, where appropriate, a proposal for its modification. To adjust the CO2 per tonne prices, the Commission shall be empowered to adopt delegated acts in accordance with article 290 of the TFEU.
Amendment 210 #
Proposal for a directive
Article 1 – point 21
Article 1 – point 21
Directive 2003/96/EC
Article 29 – paragraph 3
Article 29 – paragraph 3
In any event, the list of sectors or sub- sectors deemed to be exposed to a significant risk of carbon leakage for the purposes of Article 14a of this Directive shall be the subject of regular review, in particular taking into account the availability of emerging evidence.