Progress: Procedure completed
Role | Committee | Rapporteur | Shadows |
---|---|---|---|
Lead | ECON | JONCKHEER Pierre ( Verts/ALE) | |
Former Responsible Committee | ECON | COX Pat ( ELDR) | |
Former Responsible Committee | ECON | ||
Committee Opinion | ITRE | CAUDRON Gérard ( GUE/NGL) | |
Committee Opinion | RETT | ||
Former Committee Opinion | ENER | ESTEVAN BOLEA María Teresa ( PPE) | |
Former Committee Opinion | ENVI | SPENCER Tom ( PPE) |
Lead committee dossier:
Legal Basis:
EC Treaty (after Amsterdam) EC 093, RoP 050
Legal Basis:
EC Treaty (after Amsterdam) EC 093, RoP 050Subjects
Events
PURPOSE: to present a new Community system for the taxation of energy products. LEGISLATIVE ACT: Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity. CONTENT: The proper functioning of the internal market and the achievement of the objectives of other Community policies require minimum levels of taxation to be laid down at Community level for most energy products, including electricity, natural gas and coal. In addition, the taxation of energy products and, where appropriate, electricity is one of the instruments available for achieving the Kyoto Protocol objectives. This Directive widens the scope of the Community minimum rate system, currently limited to mineral oils, to all energy products, chiefly coal, gas and electricity, as well as updating the minimum rates for mineral oils which have not been revised since 1992. For all these products, only their uses as motor fuel or heating fuel are taxed, and not their use as raw materials, or in chemical reductions or for electrolysis. Furthermore, energy products used as motor fuel for certain industrial and commercial purposes and those used as heating fuel will normally be taxed at levels lower than those applicable to energy products used as motor fuel. Specific provisions are proposed concerning the taxation of diesel used by hauliers engaged in international activities, in order to limit the distortion of competition operators are confronted with. Member States are allowed to differentiate between commercial and non-commercial diesel, in particular in order to reduce the gap between the use of non-commercial gas oil used as propellant and petrol. Business use of energy products may be taxed at a lower rate than non-business use. Member States are also allowed to apply other exemptions or reduced levels of taxation where this will not be detrimental to the proper functioning of the internal market and will not result in distortions of competition. The introduction of more efficient transport pricing instruments is also facilitated by authorisation for corresponding reductions in the tax levels. DATE OF TRANSPOSITION: 31/12/03. DATE APPLICABLE: 01/01/04. ENTRY INTO FORCE : 31/10/03.
Documents
- For information: COM(2022)0219
- For information: EUR-Lex
- For information: COM(2021)0630
- For information: EUR-Lex
- For information: COM(2021)0209
- For information: EUR-Lex
- For information: COM(2021)0211
- For information: EUR-Lex
- For information: COM(2021)0152
- For information: EUR-Lex
- For information: COM(2021)0023
- For information: EUR-Lex
- For information: COM(2017)0724
- For information: EUR-Lex
- For information: COM(2016)0677
- For information: EUR-Lex
- For information: COM(2016)0020
- For information: EUR-Lex
- For information: COM(2015)0203
- For information: EUR-Lex
- For information: COM(2015)0004
- For information: EUR-Lex
- Document attached to the procedure: COM(2014)0673
- Document attached to the procedure: EUR-Lex
- Final act published in Official Journal: Directive 2003/96
- Final act published in Official Journal: OJ L 283 31.10.2003, p. 0051-0070
- Text adopted by Parliament after reconsultation: T5-0404/2003
- Text adopted by Parliament after reconsultation: OJ C 077 26.03.2004, p. 0088-0246 E
- Decision by Parliament: T5-0404/2003
- Debate in Parliament: Debate in Parliament
- Committee final report tabled for plenary, reconsultation: A5-0302/2003
- Committee report tabled for plenary, reconsultation: A5-0302/2003
- Amended legislative proposal for reconsultation: 08084/2003
- Amended legislative proposal for reconsultation published: 08084/2003
- Debate in Council: 2442
- Debate in Council: 2432
- Debate in Council: 2424
- Debate in Council: 2212
- Debate in Council: 2181
- Text adopted by Parliament, 1st reading/single reading: OJ C 219 30.07.1999, p. 0025-0100
- Text adopted by Parliament, 1st reading/single reading: T4-0253/1999
- Decision by Parliament: T4-0253/1999
- Debate in Parliament: Debate in Parliament
- Committee report tabled for plenary, 1st reading/single reading: A4-0171/1999
- Committee report tabled for plenary, 1st reading/single reading: OJ C 219 30.07.1999, p. 0007
- Committee report tabled for plenary, 1st reading/single reading: A4-0171/1999
- Debate in Council: 2167
- Text adopted by Parliament, partial vote at 1st reading/single reading: OJ C 219 30.07.1999, p. 0015-0025
- Text adopted by Parliament, partial vote at 1st reading/single reading: T4-0083/1999
- Debate in Parliament: Debate in Parliament
- Decision by Parliament: T4-0083/1999
- Committee report tabled for plenary, 1st reading/single reading: A4-0015/1999
- Committee report tabled for plenary, 1st reading/single reading: OJ C 150 28.05.1999, p. 0003
- Committee report tabled for plenary, 1st reading/single reading: A4-0015/1999
- Debate in Council: 2143
- Economic and Social Committee: opinion, report: CES1194/1997
- Debate in Council: 2033
- Document attached to the procedure: EUR-Lex
- Document attached to the procedure: SEC(1997)1026
- Debate in Council: 2004
- Legislative proposal: EUR-Lex
- Legislative proposal: OJ C 139 06.05.1997, p. 0014
- Legislative proposal: COM(1997)0030
- Legislative proposal published: EUR-Lex
- Legislative proposal published: COM(1997)0030
- Legislative proposal: EUR-Lex OJ C 139 06.05.1997, p. 0014 COM(1997)0030
- Document attached to the procedure: EUR-Lex SEC(1997)1026
- Economic and Social Committee: opinion, report: CES1194/1997
- Committee report tabled for plenary, 1st reading/single reading: A4-0015/1999 OJ C 150 28.05.1999, p. 0003
- Text adopted by Parliament, partial vote at 1st reading/single reading: OJ C 219 30.07.1999, p. 0015-0025 T4-0083/1999
- Committee report tabled for plenary, 1st reading/single reading: A4-0171/1999 OJ C 219 30.07.1999, p. 0007
- Text adopted by Parliament, 1st reading/single reading: OJ C 219 30.07.1999, p. 0025-0100 T4-0253/1999
- Amended legislative proposal for reconsultation: 08084/2003
- Committee final report tabled for plenary, reconsultation: A5-0302/2003
- Text adopted by Parliament after reconsultation: T5-0404/2003 OJ C 077 26.03.2004, p. 0088-0246 E
- Document attached to the procedure: COM(2014)0673 EUR-Lex
- For information: COM(2015)0004 EUR-Lex
- For information: COM(2015)0203 EUR-Lex
- For information: COM(2016)0020 EUR-Lex
- For information: COM(2016)0677 EUR-Lex
- For information: COM(2017)0724 EUR-Lex
- For information: COM(2021)0023 EUR-Lex
- For information: COM(2021)0152 EUR-Lex
- For information: COM(2021)0209 EUR-Lex
- For information: COM(2021)0211 EUR-Lex
- For information: COM(2021)0630 EUR-Lex
- For information: COM(2022)0219 EUR-Lex
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