Activities of Marita ULVSKOG related to 2011/0092(CNS)
Plenary speeches (1)
Taxation of energy products and electricity (debate)
Shadow opinions (1)
OPINION on the proposal for a Council Directive amending Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity
Amendments (23)
Amendment 13 #
Proposal for a directive
Recital 3
Recital 3
(3) Taxation related to CO2 emissions can beis a cost-effective means for Member States to achieve the reductions of greenhouse gasses necessary according to Decision 406/2009/EC of the European Parliament and the Council of 23 April 2009 on the effort of Member States to reduce their greenhouse gas emissions to meet the Union’s greenhouse gas emission reduction commitments up to 2020 as regards sources not covered by the Union scheme under Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC. In view of the potential role of CO2-related taxation, the proper functioning of the internal market requires common rules on that taxation.
Amendment 18 #
Proposal for a directive
Recital 9
Recital 9
(9) The minimum levels of CO2-related taxation should be fixed in the light of the national targets for Member States as laid down in Decision 406/2009/EC on the effort of Member States to reduce their greenhouse gas emissions to meet the Union’s greenhouse gas emission reduction commitments up to 2020. Since that Decision recognises that efforts to reduce their greenhouse gas emissions should be fairly distributed between the Member States, transitional periods shcould be fixed for certain Member States. Those periods should be as short and as limited in scope as possible. If the Union decides to raise its targets for reducing greenhouse gas emissions, these periods should be re- examined and then re-designed or removed.
Amendment 19 #
Proposal for a directive
Recital 11
Recital 11
(11) It should be ensured that the minimum levels of taxation preserve their intended effects. Since CO2-related taxation complements the operation of Directive 2003/87/EC, the market price of the emission allowances should be closely monitored in the periodic review of the Directive, incumbent on the Commission. The minimum levels of both general energy consumption taxation and CO2-related taxation should at regular intervals be automatically alignupdated to take into account the evolution of their real value in order to preserve the current level of rate harmonisation; to reduce the volatility stemming from energy and food prices, thisese alignments should be made on the basis of the changes in the Union-wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. However, since CO2-related taxation complements the operation of Directive 2003/87/EC, the minimum level of CO2-related taxation should, if and when the market price of emission allowances is higher than the real value of the CO2 base level, instead be aligned with that price. Moreover, if the Union targets for reducing greenhouse gas emissions are substantially raised, the CO2 base level should be brought into line with the new objectives.
Amendment 26 #
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 29 #
Proposal for a directive
Recital 16 a (new)
Recital 16 a (new)
Amendment 31 #
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. TIn order to set the right incentives for investments in energy savings and enhanced energy efficiency, the possibility in Article 15 to apply such exemptions or reductions should, for reasons of equal treatment between energy sources, be extended to all energy products used as heating fuel and electricity. In order to ensure that their impact on the internal market remains limited, such exemptions and reductions should be applied only to non-business activitito households and charitable organisations should be removed. In Member States where this affects energy prices, low-income households and charitable organisations should be compensated via solid and comprehensive social measures.
Amendment 35 #
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 matter, Member State 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 buton-pleasure air and sea navigation. This obligation is not in line with the overall environmental objectives of the Union, the subsidiarity principle or the aim of establishing a level playing field in energy taxation. It should therefore be removed while respecting bi- and multilateral international agreements as well ats the same time be time-limited in such a way that its maintenance, in full or in part, is made subject to a new decfact that the aviation sector will and the maritime sector might be included in the Union emission in due tis trading scheme.
Amendment 38 #
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. 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. As regards CO2 related taxation the treatment of the sectors concerned should be aligned to the rules applying to industrial sectors. Therefore these exemptions should be removed.
Amendment 39 #
Proposal for a directive
Recital 26 a (new)
Recital 26 a (new)
(26a) The tax evasion phenomena of ‘tank tourism’ in commercial road transport and ‘tankering’ in commercial aviation distort the internal market and make it disadvantageous for individual Member States to apply levels of taxation that are higher than in other states. One way to deal with this problem could be to shift, in whole or in part, from the present system of taxing the nationally purchased quantities of the relevant transport fuels to a system of taxing these fuels on the basis of the quantities that are actually used within the territory of each Member State. In order to get a better picture of this alternative solution, the Commission should present a report on the feasibility and expected impact of such a shift.
Amendment 41 #
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, the impact on harmful or potentially harmful emissions other than of CO2 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. The list of sectors or sub-sectors deemed to be exposed to a significant risk of carbon leakage shall be the subject of regular review, in particular taking into account the availability of emerging evidence.
Amendment 43 #
Proposal for a directive
Article 1 – paragraph 1
Article 1 – paragraph 1
Directive 2003/96/EC
Article 1 – paragraph 1
Article 1 – paragraph 1
1. Member States shall impose taxation on energy products and electThis Directive establishes a common Union framework for the taxation of energy products and electricity. It lays down a set of mandatory rules that Member States shall observe when imposing national taxation in these areas. It sets a definition and reference structure for the relevant fuels, minimum levels of taxation, princity in accordance with this Directive. ples for how tax rates shall be mutually related and updated, a system for the coordination of energy taxation with the EU Emissions Trading Scheme, a number of phasing-out and exemption arrangements as well as provisions for how the legislation in this field shall be further developed.
Amendment 57 #
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 obligation shall apply in full as from 1 January 2023 and shall until then be gradually introduced in two steps: (a) as from 1 January 2018, Member States shall ensure that the national minimum levels for any individual motor fuel are no more than 15% lower than those of any of the other motor fuels; (b) as from 1 January 2021, Member States shall ensure that an equal level of CO2-related taxation is fixed for all motor fuels and that the national minimum level of general energy consumption taxation for any individual motor fuel is no more than 5 % lower than that of any other motor fuel.
Amendment 63 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 1
Article 4 – paragraph 4 – subparagraph 1
4. The minimum levels of general energy consumption taxation laid down in this Directive shall be adapted every three years starting from 1 July 2016 in order to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The Commission shall publish the resulting minimum levels of taxation in the Official Journal of the European Union.
Amendment 65 #
Proposal for a directive
Article 1 – point 4 – point b
Article 1 – point 4 – point b
Directive 2003/96/EC
Article 4 – paragraph 4 – subparagraph 2
Article 4 – paragraph 4 – subparagraph 2
These minimum levels shall be adapted automatically, by increasing or decreasing the base amount in euro by the percentage change in that index over the three preceding calendar years. If the percentage change since the last adaptation is less then 0.5%, no adaptation shall take place. The minimum level of CO2-related taxation laid down in this Directive shall every three years starting from 1 July 2016 be aligned with the highest of the following two rates: (a) the current real value of the CO2 base level, calculated by increasing or decreasing the base amount in euro by the percentage change over the three preceding calendar years in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat; (b) the average CO2 price in the EU Emission Trading Scheme over the 18 months preceding the alignment, calculated in accordance with a formula to be specified by the Commission on the basis of the 2015 report referred to in Article 29. No alignment shall take place if the change since the last alignment given the development of these two rates would be less than 0,5%. If the Union decides that the levels of greenhouse gas emissions be reduced by 2020 by more than 20% compared to the levels attained in 1990, the Commission shall, no later than three months after such a decision has been taken, present a report on which adjustments in this Directive are advisable for the new objectives to be met. The Council shall, no later than six months after the publication of that report, take a decision on how to adapt the CO2 base level to the new circumstances. The Commission shall publish the resulting minimum levels of general energy consumption taxation and CO2- related taxation in the Official Journal of the European Union.
Amendment 78 #
Proposal for a directive
Article 1 – point 11 – point a – point ii a (new)
Article 1 – point 11 – point a – point ii a (new)
Directive 2003/96/EC
Article 14 – paragraph 1 – points b and c
Article 14 – paragraph 1 – points b and c
Amendment 79 #
Proposal for a directive
Article 1 – point 11 – point a a (new)
Article 1 – point 11 – point a a (new)
Directive 2003/96/EC
Article 14 – paragraph 2
Article 14 – paragraph 2
Amendment 81 #
Proposal for a directive
Article 1 – point 13 – point a – point -i (new)
Article 1 – point 13 – point a – point -i (new)
Directive 2003/96/EC
Article 15 – paragraph 1 – point b a (new)
Article 15 – paragraph 1 – point b a (new)
(-i) the following point is added: ‘(ba) until 1 January 2023, electricity utilised to charge electric and hybrid vehicles used for road transport.’
Amendment 84 #
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 – point h
Article 15 – paragraph 1 – point h
(h) energy products used as heating fuel and electricity ifuntil 1 January 2018, electricity, natural gas, coal and solid fuels used by households and/or by organisations recognised as charitable by the Member State concerned. In the case of such charitable organisations, Member States shallmay 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;
Amendment 90 #
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 95 #
Proposal for a directive
Article 1 – point 14
Article 1 – point 14
Directive 2003/96/EC
Article 18 – paragraph 5
Article 18 – paragraph 5
5. Bulgaria, the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Romania and Slovakia may, for uses referred to in Articles 8 and 9, apply a transitional period until 1 January 2021 to introduce CO2-related taxation. If the Union decides that the levels of greenhouse gas emissions be reduced by 2020 by more than 20% compared to the levels attained in 1990, the Commission shall examine the application of these transitional periods and, if appropriate, present a proposal with a view to shortening them and/or modifying the minimum levels of CO2- related taxation as set out in Annex I.
Amendment 98 #
Proposal for a directive
Article 1 – point 17 – point c a (new)
Article 1 – point 17 – point c a (new)
Directive 2003/96/EC
Article 21 – paragraph 6 a (new)
Article 21 – paragraph 6 a (new)
(ca) The following paragraph is added: ‘6a. No later than two years after the adoption of this Directive, the Commission shall present a report on the feasibility and expected impact of shifting, in whole or in part, from the present system of taxing the quantities of transport fuels that are purchased nationally to a system of taxing these fuels on the basis of the quantities that are actually used within the territory of each Member State. If deemed appropriate, the report should be followed up by relevant legislative proposals.’
Amendment 101 #
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 European Parliament and the Council a report on the application of this Directive and, where appropriate, a proposal for its modification.
Amendment 103 #
Proposal for a directive
Article 1 – point 21
Article 1 – point 21
Directive 2003/96/EC
Article 29 – paragraph 2
Article 29 – paragraph 2
The report by the Commission shall, inter alia, examine the minimum level of CO2- related taxation, the impact of innovation and technological developments, in particular as regards energy efficiency, the impact on harmful or potentially harmful emissions other than of CO2, the use of electricity in transport and the justification for the exemptions and reductions, including for fuel used for the purpose of air and maritime navigation, laid down in this Directive. The report shall take into account the proper functioning of the internal market, the real value of the minimum levels of taxation and the wider objectives of the Treaty.