Activities of Izaskun BILBAO BARANDICA related to 2021/0213(CNS)
Shadow opinions (1)
OPINION on the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)
Amendments (9)
Amendment 20 #
Proposal for a directive
Recital 20 a (new)
Recital 20 a (new)
(20 a) Removing the exemption for energy products supplied to fisheries would put Union enterprises at a competitive disadvantage vis-à-vis enterprises in third countries, which is why it is advisable to maintain it within the framework of existing international obligations.
Amendment 21 #
Proposal for a directive
Recital 20 b (new)
Recital 20 b (new)
(20 b) The introduction of a new fuel tax would put the Union fisheries sector at a competitive disadvantage vis-à-vis other countries applying lower fuel prices and taxes which would also lead to higher prices paid by final consumers for fresh products. It could also lead to the bankruptcy of many fishing enterprises with the consequent loss of a large number of jobs with serious repercussions for local fishing communities.
Amendment 28 #
Proposal for a directive
Recital 23
Recital 23
(23) Fuel used for waterborne navigation, inexcluding fishing, should also be taxed, and the Member States party to international agreements providing for the exemption of that fuel, have to, by the date of the application of this Directive, ensure they eliminate the incompatibilities. It is necessary to allow for a different level of taxation to be applied to the use of energy products and electricity for intra-EU waterborne regular service navigation, fishing and freight transport and their respective at berth activities. Considering the specificity of those uses, the minimum levels of taxation should be lower than the ones applicable to general motor fuel use. In order to provide an incentive to the use of sustainable alternative fuels and electricity, such fuels and electricity should be exempted from taxation for ten years. Energy products and electricity used for the remaining intra-EU waterborne navigation should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.
Amendment 34 #
Proposal for a directive
Recital 24
Recital 24
(24) For extra-EU air navigation, without prejudice to international obligations, and for extra-EU waterborne navigation, inexcluding fishing, Member States may exempt or apply the same levels of intra-EU taxation, according to the type of activity.
Amendment 37 #
Proposal for a directive
Recital 27
Recital 27
(27) Targeted exemptions or reductions in the tax level may prove necessary to incentivise the achievement of environmental protection objectives and improvements in energy efficiency of the Union productive sector.
Amendment 38 #
Proposal for a directive
Recital 28
Recital 28
(28) Targeted exemptions or reductions in the tax level may prove necessary to tackle the social impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households.
Amendment 45 #
Proposal for a directive
Article 13 a (new)
Article 13 a (new)
Article 13 a In addition to the general provisions set out in Directive 92/12/EEC on exempt uses of taxable products, and without prejudice to other Union provisions, Member States shall exempt energy products supplied for use as fuel for commercial fishing activity within Union waters, and electricity produced on board a fishing vessel, from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse.
Amendment 48 #
Proposal for a directive
Article 15 – paragraph 1 – introductory part
Article 15 – paragraph 1 – introductory part
1. Without prejudice to Article 5, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables B and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport.
Amendment 58 #
Proposal for a directive
Article 16 – paragraph 1 – point e a (new)
Article 16 – paragraph 1 – point e a (new)
(e a) energy products supplied for use as fuel for commercial fishing activity and electricity produced on board a fishing vessel.