15 Amendments of Bas EICKHOUT related to 2011/0092(CNS)
Amendment 11 #
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. B and in Annex III to Directive 2009/28/EC. For 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 theythat do not comply with the sustainability criteria laid down in Article 17 of that Directive, Member States should 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. For biomass, biofuels and bioliquids that do 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 2009/28/EC, Member States should be free to apply either the reference CO2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive or the CO2 emission factors specified in Decision 2007/589/EC for biomass or products made of biomass.
Amendment 13 #
Proposal for a directive
Recital 14
Recital 14
Amendment 22 #
Proposal for a directive
Recital 21
Recital 21
(21) The general rules introduced by this Directive take account of the specificities of fuels that are biomass or made of biomass complying with the sustainability criteria laid down in Article 17 of Directive 2009/28/EC with regard both to their contribution to the CO2-balance and to their lower energy content per quantitative unit, as compared to some of the competing fossil fuels. Consequently, the provisions in Directive 2003/96/EC authorising reductions or exemptions for those fuels should be removed in the medium term. For the interim period, it should be ensured that the application of these provisions is made consistent with the general rules introduced by this Directive. Biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC should therefore only benefit from additional tax advantages applied by Member States if they fulfil the sustainability criteria laid down in Article 17 of this Directive. This exemption should be further limited in accordance with the provisions of Directive 2009/28/EC regarding CO2 emission savings. This would mean that until the end of 2016 only biofuels and bioliquids which provide greenhouse gas emission savings of at least 35% should be exempted from the CO2 tax. From 2017, the savings should be at least 50% and from 2018 it should be 60%.
Amendment 30 #
Proposal for a directive
Article 1 – point 1
Article 1 – point 1
Directive 2003/96/EC
Article 1 – paragraph 2 – subpararaph 2
Article 1 – paragraph 2 – subpararaph 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 (**). For biomass, biofuels and bioliquids that do comply with the sustainability criteria laid down in Article 17 of Directive 2009/28/EC, Member States can also 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. 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.
Amendment 32 #
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 35 #
Proposal for a directive
Article 1 – point 4 – point b a (new)
Article 1 – point 4 – point b a (new)
Directive 2003/96/EC
Article 4 – paragraph 4 a (new)
Article 4 – paragraph 4 a (new)
(ba) The following paragraph is added: ‘4a. The minimum levels of CO2 taxation as laid down in this Directive shall be adapted every three years from 1 July 2015 in order to take account of changes in the CO2 market prices. In every update, the minimum rate of CO2 taxation will be aligned with the actual carbon price resulting from the EU ETS.’
Amendment 37 #
Proposal for a directive
Article 1 – point 7
Article 1 – point 7
Directive 2003/96/EC
Article 8
Article 8
(7) In Article 8, paragraph 1 is replaced by the following: 1. As from 1 January 2013, the minimum levels of taxation applicable to products used as motor fuels for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Annex I, Table B. is deleted
Amendment 39 #
Proposal for a directive
Article 1 – point 11 - point a – point ii
Article 1 – point 11 - point a – point ii
Directive 2003/96/EG
Article 14 – paragraph 1 – point a
Article 14 – paragraph 1 – point a
(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. is deleted
Amendment 40 #
Proposal for a directive
Article 1 – point 11 – point a – point iii
Article 1 – point 11 – point a – point iii
Directive 2003/96/EC
Article 14 – paragraph 1 – point d
Article 14 – paragraph 1 – point d
(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, where allowances have not been allocated for free;
Amendment 41 #
Proposal for a directive
Article 1 – point 12
Article 1 – point 12
Directive 2003/96/EC
Article 14 a
Article 14 a
Amendment 43 #
Proposal for a directive
Article 1 – point 13 – point a a (new)
Article 1 – point 13 – point a a (new)
Directive 2003/96/EC
Article 15 – paragraph 1a (new)
Article 15 – paragraph 1a (new)
(aa) The following paragraph is added: ‘1a. The greenhouse gas emission savings from the use of biofuels and bioliquids taken into account for the purposes referred to in points (a), (b) and (c) of paragraph 1 shall be at least 35%. From 1 January 2017, the greenhouse gas emission savings from the use of biofuels and bioliquids taken into account for the purposes referred to in points (a), (b) and (c) of paragraph 1 shall be at least 50%. From 1 January 2018, the greenhouse gas emission savings from the use of biofuels and bioliquids taken into account for the purposes referred to in points (a), (b) and (c) of paragraph 1 shall be at least 60%.’
Amendment 44 #
Proposal for a directive
Article 1 – point 13 – letter b
Article 1 – point 13 – letter b
Directive 2003/96/EC
Article 15 – paragraph 3
Article 15 – paragraph 3
(b) Paragraph 3 is replaced by the following:deleted
Amendment 48 #
Proposal for a directive
Article 1 – point 13 – point 1 – point a - point i
Article 1 – point 13 – point 1 – point a - point i
Directive 2003/96/EC
Article 16 – paragraph 1 - subparagraph 1 - introductory part
Article 16 – paragraph 1 - subparagraph 1 - introductory part
Until 1 January 20230, Member States may, without prejudice to paragraph 5 of this Article, apply an exemption or a reduced rate of general energy consumption taxation under fiscal control on the taxable products referred to in Article 2 of this Directive where such products are made up of, or contain, one or more of the following products and where, as far as biofuels and bioliquids defined in Article 2(h) and (i) of Directive 2009/28/EC are concerned, these products comply with the sustainability criteria laid down in Article 17 of that Directive: (See the text of Article 16, paragraph 1, indent 1, 2,3 and 4 of the Directive 96/2003/EC). Or. en
Amendment 51 #
Proposal for a directive
Article 1 – point 13 – point 1 – point a – point i a (new)
Article 1 – point 13 – point 1 – point a – point i a (new)
Directive 2003/96/EC
Article 16 – paragraph 1 - subparagraph 1 a (new)
Article 16 – paragraph 1 - subparagraph 1 a (new)
Amendment 53 #
Proposal for a directive
Article 1 – point 21
Article 1 – point 21
Directive 2003/96/EC
Article 29 – paragraph 3
Article 29 – paragraph 3