Activities of Anne DELVAUX related to 2011/0092(CNS)
Plenary speeches (1)
Taxation of energy products and electricity (debate)
Amendments (14)
Amendment 26 #
Proposal for a directive
Recital 1 a (new)
Recital 1 a (new)
(1a) Genuine consistency needs to be ensured within the European Union in relation to the taxation of the various energy sources, and a framework for the taxation of renewable energies needs to be introduced.
Amendment 27 #
Proposal for a directive
Recital 2
Recital 2
(2) It is necessary to ensure that the internal market continues to function properlyfunctions in an optimum manner in a context of new requirements relating to the limitation of climate change, to the use of renewable energy sources and to energy savings, as endorsed by the Presidency Conclusions of the European Council of 8-9 March 2007 and of 11-12 December 2008.
Amendment 28 #
Proposal for a directive
Recital 2 a (new)
Recital 2 a (new)
(2a) Account needs to be taken of the practical consequences of a new tax deal, particularly at a time when Europe is in the throes of a financial and economic crisis, the effects and implications of which need to be gauged. In this connection, the data collected during the impact study need to be brought up to date.
Amendment 29 #
Proposal for a directive
Recital 3
Recital 3
(3) Taxation related to CO2 emissions can be an cost-effective means for Member States to foster environmentally sustainable behaviour among consumers and polluting sectors and 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 31 #
Proposal for a directive
Recital 5
Recital 5
(5) Therefore, provision should be made for energy taxation to consist of two components, CO2-related taxation and general energy consumption taxation. In order for energy taxation to adapt to the operation of the Union scheme under Directive 2003/87/EC Member States should be required to explicitly distinguish between those two components. This would also allow distinct treatment of fuels that are biomass or made from biomass, provided that they meet the sustainability criteria set out 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.
Amendment 34 #
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 use. Where equal minimum levels of taxation are thus prescribed, Member States should, also for reason of fiscal neutrality, ensure equal levels of national taxation on all products concerned. Where needed, transitional periods for the purposes of equalising those levels which take due account of Member States’ specificities should be foreseen.
Amendment 35 #
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 should be fixed for certain Member States.
Amendment 39 #
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. 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. ItConsideration should therefore be deletedgiven to deleting it, subject to the findings of a fresh study of the impact this would have on households during a period of economic crisis.
Amendment 43 #
Proposal for a directive
Recital 17
Recital 17
(17) Care should be taken to ensure that households, which have been hard-hit by the economic and financial crisis, with some being pushed into social insecurity and energy poverty by the extreme economic conditions, are not further penalised by an increase in the tax burden. 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 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 52 #
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 s regards CO2 related taxation the treatment of the sectors concerned should take accountrary 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 sector of the size and output of holdings. In the farming sector, such taxation should also be based on carbon capture capacity, such as that afforded by permanent grasslands.
Amendment 56 #
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. 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 76 #
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/CE
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 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;
Amendment 81 #
Proposal for a directive
Article 1 – paragraph 1 – point 13 – point b
Article 1 – paragraph 1 – point 13 – point b
Directive 2003/96/CE
Article 15 - paragraph 3
Article 15 - paragraph 3
3. Member States may apply a level of general energy consumption taxation down to zero on the consumption of energy products and electricity used for agricultural, horticultural, aquacultural works and in forestry. The beneficiaries shall be subject to arrangements that must lead to increased energy efficiency broadly equivalent to those that would have been achieved if the standard Union minimum rates had been observed.
Amendment 86 #
Proposal for a directive
Article 1 – paragraph 1 – point 21
Article 1 – paragraph 1 – point 21
Directive 2003/96/CE
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.