2 Amendments of Maria da Graça CARVALHO related to 2011/0092(CNS)
Amendment 18 #
Proposal for a directive
Recital 17
Recital 17
(17) Exemption or reductions to the benefit of households, especially low income households, and charitable organisations may form part of social measures defined by Member States. The possibility 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 activities.
Amendment 24 #
Proposal for a directive
Article 1 – paragraph 1 – point 13 – point a – point i
Article 1 – paragraph 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 if used by households, especially low income 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;