BETA


2004/0016(CNS) Taxation of energy products and electricity: possibility for certain Member States to apply temporary exemptions or reductions in the levels of taxation

Progress: Procedure completed

RoleCommitteeRapporteurShadows
Lead ECON BERÈS Pervenche (icon: PES PES)
Committee Opinion RETT
Committee Opinion ITRE
Committee Opinion ENVI
Lead committee dossier:
Legal Basis:
EC Treaty (after Amsterdam) EC 093

Events

2004/04/30
   Final act published in Official Journal
Details

PURPOSE: to apply temporary exemptions or reductions in the levels of taxation. LEGISLATIVE ACT: Council Directive 2004/74/EC amending Directive 2003/96/EC as regards the possibility for certain Member States to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxation. CONTENT: the Council adopted a Directive allowing Cyprus, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovenia and Slovakia to apply temporary exemptions or reductions in the levels of taxation. Those Member States should be permitted, on a temporary basis, to apply additional exemptions from or reduced levels of taxation, where it will not be detrimental to the proper functioning of the internal market and will not result in the distortion of competition. Moreover, consistent with the principles in accordance with which transitional periods were originally granted under Directive 2003/96/EC, any such measures should be designed to bring about a progressive alignment with the applicable Community minimum rates. The Council also adopted a Directive which allows Cyprus to apply temporary exemptions or reductions in the levels of taxation, namely on gas oil and kerosene as well as on unleaded petrol used as propellant. ENTRY INTO FORCE : 01/05/2004.

2004/04/29
   EP/CSL - Act adopted by Council after consultation of Parliament
2004/04/29
   EP - End of procedure in Parliament
2004/04/29
   CSL - Council Meeting
2004/03/31
   ESC - Economic and Social Committee: opinion, report
Documents
2004/03/30
   EP - Text adopted by Parliament, 1st reading/single reading
2004/03/30
   EP - Decision by Parliament
Documents
2004/03/16
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2004/03/16
   EP - Vote in committee
2004/03/15
   EP - Committee report tabled for plenary, 1st reading/single reading
Documents
2004/02/25
   EP - Committee referral announced in Parliament
2004/02/11
   EP - BERÈS Pervenche (PES) appointed as rapporteur in ECON
2004/01/28
   EC - Legislative proposal
2004/01/27
   EC - Legislative proposal published

Documents

History

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

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  • date: 2004-03-30T00:00:00 type: Decision by Parliament, 1st reading/single reading body: EP docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=TA&language=EN&reference=P5-TA-2004-200 title: T5-0200/2004 summary:
  • date: 2004-04-29T00:00:00 type: Act adopted by Council after consultation of Parliament body: EP/CSL
  • date: 2004-04-29T00:00:00 type: End of procedure in Parliament body: EP
  • date: 2004-04-30T00:00:00 type: Final act published in Official Journal summary: PURPOSE: to apply temporary exemptions or reductions in the levels of taxation. LEGISLATIVE ACT: Council Directive 2004/74/EC amending Directive 2003/96/EC as regards the possibility for certain Member States to apply, in respect of energy products and electricity, temporary exemptions or reductions in the levels of taxation. CONTENT: the Council adopted a Directive allowing Cyprus, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovenia and Slovakia to apply temporary exemptions or reductions in the levels of taxation. Those Member States should be permitted, on a temporary basis, to apply additional exemptions from or reduced levels of taxation, where it will not be detrimental to the proper functioning of the internal market and will not result in the distortion of competition. Moreover, consistent with the principles in accordance with which transitional periods were originally granted under Directive 2003/96/EC, any such measures should be designed to bring about a progressive alignment with the applicable Community minimum rates. The Council also adopted a Directive which allows Cyprus to apply temporary exemptions or reductions in the levels of taxation, namely on gas oil and kerosene as well as on unleaded petrol used as propellant. ENTRY INTO FORCE : 01/05/2004. docs: title: Directive 2004/74 url: https://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celexplus!prod!CELEXnumdoc&lg=EN&numdoc=32004L0074 title: OJ L 195 02.06.2004, p. 0026-0030 url: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L:2004:195:TOC
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  • 3.60.03 Gas, electricity, natural gas, biogas
  • 3.70.15 Environmental taxation
  • 8.20.17 Industry, research, energy and enlargement
New
2.70.02
Indirect taxation, VAT, excise duties
3.60.03
Gas, electricity, natural gas, biogas
3.70.15
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8.20.17
Industry, research, energy and enlargement
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PreLex
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EUR-Lex
activities
  • date: 2004-01-28T00:00:00 docs: url: http://www.europarl.europa.eu/registre/docs_autres_institutions/commission_europeenne/com/2004/0042/COM_COM(2004)0042_EN.pdf celexid: CELEX:52004PC0042:EN type: Legislative proposal published title: COM(2004)0042 type: Legislative proposal published body: EC commission: DG: url: http://ec.europa.eu/dgs/economy_finance/index_en.htm title: Economic and Financial Affairs
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  • body: EP committees: body: EP responsible: True committee: ECON date: 2004-02-11T00:00:00 committee_full: Economic and Monetary Affairs rapporteur: group: PSE name: BERÈS Pervenche body: EP responsible: False committee_full: Environment, Public Health, Consumer Policy committee: ENVI body: EP responsible: False committee_full: Industry, External Trade, Research, Energy committee: ITRE body: EP responsible: False committee_full: Regional Policy, Transport and Tourism committee: RETT docs: url: http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A5-2004-158&language=EN type: Committee report tabled for plenary, 1st reading/single reading title: A5-0158/2004 date: 2004-03-16T00:00:00 type: Vote in committee, 1st reading/single reading
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  • body: EP responsible: False committee_full: Industry, External Trade, Research, Energy committee: ITRE
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summary
Amending Directive 2003/96/EC
subtype
Legislation
title
Taxation of energy products and electricity: possibility for certain Member States to apply temporary exemptions or reductions in the levels of taxation
type
CNS - Consultation procedure
final
subject