2 Amendments of Evžen TOŠENOVSKÝ related to 2011/0092(CNS)
Amendment 16 #
Proposal for a directive
Recital 8
Recital 8
(8) In the interest of fiscal neutrality, the same minimum levels of taxation should apply for each component of energy taxation, to all energy products put to a given usea gradual shift from the use of fossil fuels to more environmentally-friendly ones, fiscal incentives should be put in place to foster the gradual increase in the use of environmentally-friendly energy products and electricity production. The principle of proportionality should therefore be applied in a fair manner when establishing the taxation rate of fossil and non-fossil fuels, and for each particular energy product within either of these categories. Where equal minimum levels of taxation arewould be recommended as part of thuis prescribed, Member States should, also for reason of fiscal neutrality,Directive for fossil fuels, on the one hand, and non-fossil fuels, on the other hand, Member States should ensure equal minimum levels of national taxation on all products concerned. Where needed, transitional periods for the purposes of equalising those levels should be foreseen in either the fossil or non-fossil category of fuels. Where requested by individual Member States, transitional periods should be granted to them to allow for temporary phasing out periods or sectoral exemptions from the scope of this Directive or from the date of its needed transposition into their national legislations.
Amendment 58 #
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 Ithis Directive for either fossil and non-fossil fuels or energy products falling within either category in relation to a given use, equal minimal levels of taxation are fixed for products of either category put to that use. Without prejudice to Article 15(1)(i), for motor fuels referred to in Annex I Table A, this shall apply as from 1 January 2023.