Activites

• 2003/10/31 Final act published in Official Journal
  • Directive 2003/96
  • OJ L 283 31.10.2003, p. 0051-0070
• #2536
• 2003/10/27 Council Meeting
• 2003/10/27 End of procedure in Parliament
• 2003/10/27 Act adopted by Council after consultation of Parliament
• 2003/09/24 Decision by Parliament, 1st reading/single reading
  • T5-0404/2003 summary

    The European Parliament adopted a resolution drafted by Pierre JONCKHEER (Greens/EFA, Belgium) making certain amendments to the Council's draft. The following principal amendments were made: - the Directive will not apply to "chemically unmodified pure vegetable oil" which is covered by codes NC 1507 to 1515; - the relevant dates were brought forward so that minimum levels of taxation for motor fuels will be applicable from 2004 and 2008 (rather than 2010.) The Council must decide on taxation levels for gas oil no later than 2010 for a further period beginning in 2001; - the unit of measurement used as the basis for calculating the taxation must not give rise to distortions between the different energy sources; - exemptions and reductions are obligatory for certain specified matters; - zero taxation may be applied to certain products until the end of 2007. After that the Council must examine whether this should be extended; - the common legal definition of biofuels as laid down in Directive 2003/30/EC (the Biofuels Directive) will also apply for the purposes of energy taxation.�

• 2003/09/23 Debate in Parliament
  • Debate in Parliament
• 2003/09/10 Committee report tabled for plenary, reconsultation
  • A5-0302/2003
• 2003/09/10 Vote in committee, 1st reading/single reading
• 2003/04/16 Formal reconsultation of Parliament
• 2003/04/03 Amended legislative proposal for reconsultation published
  • 08084/2003 summary

    Following the agreement between Finance Ministers, the Working party on Tax Questions (Indirect Tax), on 1 April 2003, approved the draft Council Directive on the taxation of energy products. COREPER decided to reconsult the European Parliament on the basis of the draft Directive. All the delegations except for one approved the compromise laid down by the Presidency. It should be recalled that the outstanding issues were the following: - the possibility of setting national levels below the new minimum levels of taxation; - the arrangements for the use of diesel oil; and - the treatment of energy used in agricultural, horticultural or piscicultural works and in forestry.�

  • DG [{'url': 'http://ec.europa.eu/taxation_customs/index_en.htm', 'title': 'Taxation and Customs Union'}],
• #2493
• 2003/03/07 Council Meeting
• #X017
• 2002/10/08 Council Meeting
• #2442
• 2002/06/20 Council Meeting
  • 2442
• #2432
• 2002/06/04 Council Meeting
  • 2432
• #2424
• 2002/05/07 Council Meeting
  • 2424 summary

    The Council held a detailed exchange of views on draft guidelines for the taxation of energy drawn up by the Presidency which are designed to give political impetus to work on a proposed Directive on the taxation of energy. The draft guidelines deal in particular with: - the scope of compulsory exemption; - differentiation between business and non-business use; - tax reductions for particular areas of production; - application of differential tax rates by Member States; - minimum levels of taxation of energy products subject to harmonised excise duties; - minimum levels of taxation of energy products not yet subject to harmonised excise duties. The Council broadly welcomed the Presidency's approach and objectives and asked the Permanent Representatives Committee to mandate a High Level Group to further prepare the work of the Council with a view to reaching consensus on the guidelines at the ECOFIN Council meeting on 4 June.�

• #2212
• 1999/11/08 Council Meeting
  • 2212
• #2181
• 1999/05/25 Council Meeting
  • 2181
• 1999/04/13 Decision by Parliament, 1st reading/single reading
  • T4-0253/1999 summary

    Under consultation procedure, the European Parliament approved the legislative resolution by Patrick Cox (ELDR,IE), which approves the Commission proposal for a Council directive on restructuring the Community Framework for the taxation of energy products, subject to amendments in the following areas: - suggesting that the long-term objective should be a Europe-wide ecological tax reform, with a particular emphasis on taxation of CO2 emissions; - noting that, as party to the United Nations Framework Convention on Climate Change, the European Union has undertaken not only to stabilise, but in time to reduce greenhouse gas concentrations in the atmosphere and further underlining the importance of energy taxation as a key instrument for achieving these objectives; - requiring that the minimum levels of taxation must reflect not only the competitive position but also the environment and public health effects of the different energy products; - proposing that, pending the adoption of common rules on a carbon dioxide/energy tax, Member States should be encouraged to apply other parameters (notably carbon content) to their national systems of energy taxation without the consequent differences in fiscal treatment being in breach of single market rules; - proposing a constant increase in real terms (rather than a schedule of biennial increases) of the minimum levels of taxation for energy products other than renewable sources of energy (rather than energy products other than mineral oils); - allowing Member States to apply other exemptions of reduced levels of taxation below the Community minimum levels where it would enhance environmental, public health or other benefits (rather than where it would not distort competition); - requiring the Commission to seek an abolition of the exemption of energy products used in commercial aviation from taxation on fuel in future international agreements; - extending the scope for Member States to be authorised to grant tax refunds to cover amortisation (as well as investment) expenditure aimed not only at improving energy efficiency but also at reducing emissions that damage the environment and public health; - providing that the general provisions of directive 92/12/EEC will continue to apply; - rewording the recital regarding the application of the directive with regard to electricity and heat; - deleting the Commission's own proposals for full exemptions from the proposed directive and instead setting out its own exemption proposals, namely: energy products used for the technological development of more environment-friendly products or to develop energy products from renewable sources, products falling within CN codes 2207 20 00 and 2905 11 00, all products produced from renewable sources, electricity generated from hydrogen-based or other fuel cells and gas from biomass or waste origin and heat generated during electricity production; - fixing the minimum levels of taxation for motor fuels from 01/01/2000 (rather than 01/01/98) as follows: EURO 450 (instead of ECU 417) per 1000 litres for petrol, EURO 343 (instead of ECU 310) per 1000 litres for gas oil and kerosene, EURO 174 (instead of ECU 141) per 1000kg for liquid petroleum gas and EURO 3.5 (instead of ECU 2.9) per gigajoule for natural gas; - fixing the minimum levels of taxation for products used as fuel for certain industrial and commercial purposes as follows: EURO 37 (instead of ECU 32) per 1000 litres for gas oil, EURO 35 (instead of ECU 30) per 1000 litres for kerosene, EURO 48 (instead of ECU 41) per 1000 kg for liquid petroleum gas and EURO 0.6 (instead of ECU 0.3) per gigajoule for natural gas; - fixing the minimum levels of taxation for heating fuels from 01/01/2000 (rather than 01/01/98) as follows: EURO 23 (instead of ECU 21) per 1000 litres for gas oil, EURO 23 (instead of ECU 18) per 1000 kg for heavy fuel oil falling within CN code 2710 00 74, EURO 28 (instead of ECU 22) per 1000 kg for other heavy fuel oil falling within CN code 2710, EURO 16 (instead of ECU 7) per 1000 litres for kerosene, EURO 22 (instead of ECU 10) per 1000 kg for liquid petroleum gas and EURO 0.45 (instead of ECU 0.2) per gigajoule for natural gas and solid energy products; - as from 01/01/2000 (instead of 01/01/98) fixing the minimum level of taxation on electricity and heat at EURO 2 (instead of ECU 1) per megawatt hour and requiring Member States to apply a supplementary tax based on the carbon content of the fuels used for the production of electricity; - proposing that the minimum levels of taxation for the products listed in the directive (with the exception of those in the exemption list already mentioned) be indexed to increase automatically at the beginning of each year following the implementation of the directive, at a rate of the latest available figure for the annual rate of inflation for the EU as a whole plus 2 percentage points until such times (and not before 5 years after the implementation of the directive) as the Council adopts a new system for energy taxation; - requiring the Commission, in calculating the indexation formula, to give special priority to the achievement of Member States' climate change commitments; - deleting the derogation accorded to Member States, allowing them to maintain the amounts of taxation in force at the time of the annual fixing of the value of the ECU (to be replaced by the EURO in the Parliament's proposal) in relation to national currencies (for those Member States, the Parliament adds, not participating in the single currency), if the conversion of the amounts of the level of taxation from one currency to the other would result in an increase of less than 5% or ECU 5 (whichever is lower) in the level of taxation expressed in national currency; - with regard to products which Member States may totally or partially exempt or for which they may reduce the level of taxation, the European Parliament (having transferred many of those proposals to its own list of full exemptions) deletes all of the Commission proposals in this area, with the exception of three, namely: energy products used for the carriage of goods and passengers by rail or for navigation on inland waterways other than in private pleasure craft, and natural gas in Member States whose gas market is in the process of actual development for as long as the share of gas in the domestic and industrial market is less than 10% and for a period of no more than 10 years after the directive's entry into force; - in turn the Parliament adds to the aforementioned list energy products used for local transport purposes, bio-gas obtained by organic recycling of animal residues, energy products supplied for use as fuel for the purposes of navigation within Communitywaters (including fishing) and fuel additives sold in packages containing not more than 1 litre and intended for use by the final consumer; - allowing for the authorisation of Member States (subject to certain conditions laid down in the Parliament's amendment) to refund all or part of the tax paid by individual firms where the firms are able to demonstrate that the tax burden is leading to a serious competitive handicap; - deleting the provisions made by the Commission with regard to refunds.�

• 1999/04/12 Debate in Parliament
  • Debate in Parliament
• 1999/03/30 Vote in committee, 1st reading/single reading
  • A4-0171/1999
• #2167
• 1999/03/15 Council Meeting
  • 2167
• 1999/02/09 Debate in Parliament
  • Debate in Parliament
  • T4-0083/1999 summary

    The proposal for a Council Directive restructuring the Community framework for the taxation of energy products was rejected by the European Parliament and referred back to Committee, although a number of amendments were adopted, notably those relating to the following areas: - setting out as a long-term objective a Europe-wide ecological tax reform; - stressing that the European Union has undertaken, not only to stabilise greenhouse gas emmissions in the atmosphere, but in time to reduce them; - underlining the importance of taxation of energy products as a key instrument for achieving this; - requiring that minimum levels of taxation must reflect not only the competitive position but also the environmental and public health effects of energy products; - allowing Member States, pending the adoption of common rules on energy tax, to apply other parameters to their national systems of energy taxation which are positive for the environment and public health, without being in breach of single market rules; - deleting reference to the drawing up of a schedule of biennial increases in minimum taxation levels; - exempting renewable energy sources from the proposed directive; - requiring the Commission and Member States to seek an abolition in future international agreements of the exemption of products for use in commercial aviation from taxation on fuel; - defining the meaning of "electricity and heat" for the purposes of the proposed directive, together with exemptions; - raising the proposed minimum taxation levels for motor fuels, heating fuels and electricity and heat; - indexing minimum levels of taxation to increase automatically each year at the annual rate of inflation plus 2% until the Council adopts a new system; - deleting certain total or partial exemptions to the proposed directive other than those laid out in Directive 92/12/EC on exempt uses of taxable products and adding three new ones; - providing for the authorisation of Member States to partly or fully refund the tax paid by individual firms where those firms can demonstrate that the tax burden is leading to a serious competitive handicap; - deleting certain other provisions on refunds. The European Parliament's rapporteur was Pat Cox (ELDR,IE).�

• 1999/01/20 Vote in committee, 1st reading/single reading
  • A4-0015/1999
• #2143
• 1998/12/01 Council Meeting
  • 2143
• #2033
• 1997/10/16 Council Meeting
  • 2033
• #2004
• 1997/05/12 Council Meeting
  • 2004
• 1997/04/09 Committee referral announced in Parliament, 1st reading/single reading
• 1997/03/12 Legislative proposal published
  • COM(1997)0030 summary

    OBJECTIVE: To establish a Community framework for the taxation of energy products to enable national tax systems to be restructured and achieve the objectives of the employment, environment, transport and energy policies, while respecting the internal market. SUBSTANCE: The proposal for a Directive is concerned with modernization of the Community system of taxation of mineral oils and extends its scope to all energy products, with a view to improving the functioning of the internal market. It has to be seen in the context of the political process initiated by the Commission's 'confidence pact for employment' and seeks to refocus fiscal policy towards combating unemployment. It encourages Member States to respect the objective of fiscal neutrality by reducing statutory charges on labour at the same time as introducing the new common system of taxing energy products. The essential elements of the Commission's proposed new measures are the following: (1) extending the scope of the Community taxation system to all energy products: taxation in future would cover the other sources of energy, namely coal, coke, lignite, bitumen and derived products, natural gas and electricity; (2) setting new minimum levels of taxation for all energy products: the Commission proposes that the Community minimum levels on mineral oils set by Directive 92/82/EEC be up-rated and that minimum levels be created for products other than mineral oils; different minimum levels would be set for the following three categories: energy products used as motor fuels, energy products used as motor fuels for certain industrial and commercial purposes and energy products used as heating fuels; it also proposes establishment of a timetable for uprating these Community minimum levels (1998, 2000 and 2002); (3) flexibility for the pursuit of objectives of environmental, transport or energy policy: the Commission proposes offering the Member States a number of options enabling them to pursue more ambitious environmental policies, consistent with the objective to stabilize CO2 emissions at 1990 levels by the year 2000; the Member States would thus be authorized to apply reduced rates or exemptions from tax to certain products or uses (biofuels, renewable energy sources, rail transport, inland waterway navigation, heat produced in combined generation installations); with regard to transport, flexibility is emphasized in order to facilitate the introduction of efficient transport pricing instruments which can more adequately address transport problems such as congestion and air pollution; (4) measures to assist enterprises: the Commission proposes measures to ensure that the extended scope of the directive and the setting of new Community minimum levels do not harm the competitiveness of European firms vis-à-vis third countries. �

  • DG [{'url': 'http://ec.europa.eu/taxation_customs/index_en.htm', 'title': 'Taxation and Customs Union'}],

Documents

• Legislative proposal published: COM(1997)0030
• Debate in Council: 2004
• Debate in Council: 2033
• Debate in Council: 2143
• Committee report tabled for plenary, 1st reading/single reading: A4-0015/1999
• Debate in Parliament: Debate in Parliament
• Decision by Parliament, 1st reading/single reading: T4-0083/1999
• Debate in Council: 2167
• Committee report tabled for plenary, 1st reading/single reading: A4-0171/1999
• Debate in Parliament: Debate in Parliament
• Decision by Parliament, 1st reading/single reading: T4-0253/1999
• Debate in Council: 2181
• Debate in Council: 2212
• Debate in Council: 2424
• Debate in Council: 2432
• Debate in Council: 2442
• Amended legislative proposal for reconsultation published: 08084/2003
• Committee report tabled for plenary, reconsultation: A5-0302/2003
• Debate in Parliament: Debate in Parliament
• Decision by Parliament, 1st reading/single reading: T5-0404/2003
• : Directive 2003/96
• : OJ L 283 31.10.2003, p. 0051-0070

History

(these mark the time of scraping, not the official date of the change)