2021/0213(CNS) | [ParlTrack]

Proposal for a directive
Citation 1 a (new)

having regard to the publication of the Scientific, Technical and Economic Committee for Fisheries (STECF) of 10 November 2021 entitled ‘The 2021 Annual Economic Report on the EU Fishing Fleet’,

Amendment 12 #

Proposal for a directive
Citation 1 b (new)

having regard to the publication of the European Court of Auditors (ECA) of 31 January 2022 entitled ‘Review 01/2022: Energy taxation, carbon pricing and energy subsidies’,

Amendment 13 #

Proposal for a directive
Citation 1 c (new)

having regard to the United Nations 2030 Agenda for Sustainable Development,

Amendment 14 #

Proposal for a directive
Citation 1 d (new)

having regard to the 7th and 8th Environment Action Programme,

Amendment 15 #

Proposal for a directive
Citation 1 e (new)

having regard to the 2019 UN report entitled “The Ocean and Cryosphere in a Changing Climate”,

Amendment 16 #

Proposal for a directive
Recital 3 a (new)

(3 a) According to the IPCC report ‘The Ocean and Cryosphere in a Changing Climate’, the global ocean has warmed unabatedly since 1970 and has taken up more than 90% of the excess heat in the climate system and by absorbing more CO2, the ocean has undergone increasing surface acidification and a loss of oxygen has occurred from the surface to 1000 m. According to data from IMO and FAO, globally, fishing vessels (including inland vessels) consumed 53.9 million tonnes of fuel in 2012, emitting 172.3 million tonnes of CO2, (equivalent to 0.5% of total global CO2 emissions that year), while aquaculture accounted for approximately 0.45% of global GHG emissions in 2013.

Amendment 17 #

Proposal for a directive
Recital 8 a (new)

(8 a) There is an urgent need for ambitious action to tackle climate change and environmental challenges, to limit global warming to 1.5° C, thus limiting the impacts of climate change on the planet, and therefore on fisheries and aquaculture, to the least negative scenario. The EU committed to achieve its net-zero greenhouse gases emission target by 2050 at the latest as confirmed in the European Green Deal.

Amendment 18 #

Proposal for a directive
Recital 8 b (new)

(8 b) Climate change affects the marine environment on a global scale and acts as a growing stress factor on ecosystems which already face numerous pressure such as pollution, loss of habitat and biodiversity.

Amendment 19 #

Proposal for a directive
Recital 8 c (new)

(8 c) Rising seawater temperatures is a problem that affects several sea basins in Europe, the effects of which are felt sector-wide by all kinds of fishers.

Amendment 20 #

Proposal for a directive
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 #

Nicolás GONZÁLEZ CASARES, Manuel PIZARRO, Predrag Fred MATIĆ, Isabel CARVALHAIS, Pietro BARTOLO, Clara AGUILERA, Ivo HRISTOV

Proposal for a directive
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 22 #

Proposal for a directive
Recital 22 a (new)

(22 a) In order to achieve the emission reduction targets set by the Union for 2030 and the climate neutrality objective for 2050 at the latest, it is necessary to reduce GHG emissions in all sectors, moving towards a fiscal framework that penalises fossil fuels and encourages the switch to clean fuels. This urgent change must be made, however, taking into account the availability of alternatives in each of the affected sectors.

Amendment 23 #

Nicolás GONZÁLEZ CASARES, Manuel PIZARRO, Predrag Fred MATIĆ, Isabel CARVALHAIS, Pietro BARTOLO, Clara AGUILERA, Carmen AVRAM, Ivo HRISTOV

Proposal for a directive
Recital 22 a (new)

(22 a) Fuel subsidies perform poorly in terms of increasing incomes for fishers, and ‘fossil fuel subsidies represent an obstacle in reaching climate goals because they hinder the green energy transition’, according to the conclusion of the ECA review 01/2022.

Amendment 24 #

Proposal for a directive
Recital 22 b (new)

(22 b) According to the Scientific, Technical and Economic Committee for Fisheries' Annual Economic Report 20211a, the Union fishing fleet has reduced its energy consumption by more than 15 points in the last decade. However, the fisheries sector faces serious decarbonisation challenges due to the lack of alternatives in the short term and existing fishing capacity limits. Fishery and aquaculture products are among the food with the lowest carbon footprint, especially wild fish from the small-scale coastal fleet. The Union is the world's largest fish market, importing 60% of what it consumes. The introduction of a new fuel tax for the fisheries sector would have a serious impact on the competitiveness of the Union fleet, especially the small-scale coastal fleet, resulting in a reduced capacity for self- sufficiency, higher prices for the consumer and a consequent increase in emissions due to increased imports. The Union fishing sector should therefore continue to benefit from the exemptions provided for in Directive 2003/96/EC of the Council. _________________ 1a The 2021 Annual Economic Report on the EU Fishing Fleet (STECF 21-08)

Amendment 25 #

Valentino GRANT, Rosanna CONTE, Massimo CASANOVA, Annalisa TARDINO

Proposal for a directive
Recital 23

(23) Fuel used for waterborne navigation, including 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 twenty years. Fishing vessel operating with innovative or selective gear, or using fishing techniques with reduced environmental impact, such as reduced energy consumption for at least half of its sea days, should also be exempted from taxation for twenty 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 26 #

Proposal for a directive
Recital 23

(23) Fuel used for waterborne navigation, ~~including~~excluding fuel used for professional 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 27 #

Nicolás GONZÁLEZ CASARES, Manuel PIZARRO, Predrag Fred MATIĆ, Isabel CARVALHAIS, Pietro BARTOLO, Clara AGUILERA, Carmen AVRAM, Ivo HRISTOV

Proposal for a directive
Recital 23

(23) Fuel used for waterborne navigation~~, including 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 28 #

Proposal for a directive
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 29 #

Proposal for a directive
Recital 23 a (new)

(23 a) Over the past 10 years, the fishing industry has made great efforts to significantly reduce fuel consumption and therefore CO2 emissions.

Amendment 30 #

Proposal for a directive
Recital 23 b (new)

(23 b) Higher fuel costs are already putting a strain on fisheries, especially small-scale coastal fisheries, to the extent that they can account for up to 40% of the operating costs of a given fishing trip. The sector cannot sustain further price hikes as this would lead to job losses and bankruptcies of fishing companies.

Amendment 31 #

Proposal for a directive
Recital 23 c (new)

(23 c) An increase in the cost of fuel due to additional taxes will increase the price of fish products and therefore have a negative impact on fish consumption.

Amendment 32 #

Proposal for a directive
Recital 23 d (new)

(23 d) Before including fisheries in the taxation of energy products, a comprehensive impact assessment should be carried out, including the socio- economic impact on fisheries and coastal communities.

Amendment 33 #

Proposal for a directive
Recital 24

(24) For extra-EU air navigation, without prejudice to international obligations, and for extra-EU waterborne navigation, including fishing, Member States may exempt or apply the same levels of intra-EU taxation, according to the type of activity. Fishing vessels operating with innovative or selective gear, or using fishing techniques with reduced environmental impact, such as reduced energy consumption for at least half of its sea days, should be exempted from taxation for twenty years.

Amendment 34 #

Nicolás GONZÁLEZ CASARES, Manuel PIZARRO, Predrag Fred MATIĆ, Isabel CARVALHAIS, Pietro BARTOLO, Clara AGUILERA, Carmen AVRAM, Ivo HRISTOV

Proposal for a directive
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 35 #

Proposal for a directive
Recital 24

(24) For extra-EU air navigation, without prejudice to international obligations, and for extra-EU waterborne navigation, ~~including fishing,~~ Member States may exempt or apply the same levels of intra-EU taxation, according to the type of activity.

Amendment 36 #

Proposal for a directive
Recital 24 a (new)

(24 a) Ending fuel tax exemptions in the fisheries sector should not result in a burden for small-scale fisheries. Member States should invest the revenues generated by fuel taxes in the fisheries sector to fund projects aimed at strengthening small-scale fisheries' resilience and position in the value chain and at facilitating the transition of small- scale fisheries to energy-efficient vessels using sustainable renewable energy.

Amendment 37 #

Proposal for a directive
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

(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 39 #

Proposal for a directive
Recital 28 a (new)

(28 a) It is important to provide fishers with income diversification opportunities in other sectors of the Blue Economy in order to increase the segment's resilience making full use of the EMFAF to finance income diversification projects, supporting small-scale fisheries training and promoting synergies with other sectors of the Blue Economy.

Amendment 40 #

Proposal for a directive
Recital 28 b (new)

(28 b) The EMFAF provides financial support for the modernisation and replacement of engines in fishing vessels that use less fuel.

Amendment 41 #

Proposal for a directive
Recital 28 c (new)

(28 c) Fuel subsidies in the fisheries sector have been recognised as harmful subsidies that lead to an artificial increase of fishing capacity by reducing the cost of fishing and creating more pressure on already overfished stocks. Furthermore, fuel subsidies are particularly beneficial to large-scale industrial fishing operations, to the detriment of small-scale fisheries.

Amendment 42 #

Valentino GRANT, Rosanna CONTE, Massimo CASANOVA, Annalisa TARDINO

Proposal for a directive
Recital 28 d (new)

(28 d) It is essential to align taxation with energy and climate policies, in line with the objectives of the European Green Deal, and taxing fuel for all sectors, including fisheries. Exemptions are not justifiable for only one sector.

Amendment 43 #

Proposal for a directive
Recital 36

(36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the socioeconomic impact on the sectors concerned, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.

Amendment 44 #

Nicolás GONZÁLEZ CASARES, Manuel PIZARRO, Predrag Fred MATIĆ, Isabel CARVALHAIS, Pietro BARTOLO, Clara AGUILERA, Carmen AVRAM, Ivo HRISTOV

Proposal for a directive
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 a fishing vessel 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. For the purposes of this Article, ‘fishing vessel’ shall mean any vessel as defined in point (4) of Article 4 of Regulation (EU) 1380/2013 of the European Parliament and the Council.

Amendment 45 #

Proposal for a directive
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 46 #

Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2

The minimum levels of taxation referred to in the first subparagraph shall start from zero and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of twenty years. A minimum rate of zero shall apply to sustainable biofuels and biogas, low-carbon fuels, renewable fuels of non-biological origin, advanced sustainable biofuels and biogas, and electricity over that transitional period of twenty years.

Amendment 47 #

Proposal for a directive
Article 14 – paragraph 5 – subparagraph 1 a (new)

Member States shall invest the revenues generated by fuel taxes in the fisheries sector to fund projects aimed at strengthening small-scale fisheries' resilience and position in the value chain and at facilitating the transition of small- scale fisheries to energy-efficient vessels using sustainable renewable energy.

Amendment 48 #

Nicolás GONZÁLEZ CASARES, Manuel PIZARRO, Predrag Fred MATIĆ, Isabel CARVALHAIS, Pietro BARTOLO, Clara AGUILERA, Carmen AVRAM, Ivo HRISTOV

Proposal for a directive
Article 15 – paragraph 1 – introductory part

Amendment 49 #

Proposal for a directive
Article 15 – paragraph 1 – introductory part

Amendment 50 #

Valentino GRANT, Rosanna CONTE, Massimo CASANOVA, Annalisa TARDINO

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2

Over a transitional period of twenty years, minimum rates of zero shall apply to fishing vessels operating with innovative or selective gear, or using fishing techniques with reduced environmental impact, such as reduced energy consumption for at least half of its sea days. An overall transitional period of twenty years with minimum rates of zero shall apply to sustainable biofuels and biogas, low- carbon-fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas and electricity.

Amendment 51 #

Proposal for a directive
Article 15 – paragraph 2

2. Member states may exempt or apply the same levels of taxation applied for intra-EU waterborne navigation, including fishing, to extra-EU waterborne navigation according to the type of activity.

Amendment 52 #

Proposal for a directive
Article 15 – paragraph 4

4. ERenewable electricity produced on board a vessel shall be exempted from taxation.

Amendment 53 #

Proposal for a directive
Article 15 – paragraph 5

5. Member States ~~may~~shall apply under fiscal control total or partial exemptions to electricity directly supplied to vessels, or vessels' mobile batteries, berthed in ports.

Amendment 54 #

Proposal for a directive
Article 16 – paragraph 1 – point a – point i (new)

i) taxable products used by fishing vessels with reduced environmental impact, such as reduced energy consumption for at least half of their sea days;

Amendment 55 #

Proposal for a directive
Article 16 – paragraph 1 – point a a (new)

(a a) taxable products used by fishing vessels operating with innovative or selective fishing gear;

Amendment 56 #

Nicolás GONZÁLEZ CASARES, Manuel PIZARRO, Predrag Fred MATIĆ, Isabel CARVALHAIS, Pietro BARTOLO, Clara AGUILERA, Carmen AVRAM, Ivo HRISTOV

Proposal for a directive
Article 16 – paragraph 1 – point b – paragraph 1

Member States may also refund to the producer, including active customers, renewable energy self-consumers, renewable energy communities and local energy communities, some or all of the amount of tax paid by the consumer on electricity produced from products specified in this paragraph.

Amendment 57 #

Proposal for a directive
Article 16 – paragraph 1 – point e a (new)

(e a) energy products supplied for use as fuel for fishing vessels on inland waterways, and electricity produced on board a fishing vessel; For the purposes of this Article, ‘fishing vessel’ shall mean any vessel as defined in point (4) of Article 4 of Regulation (EU) 1380/2013 of the European Parliament and the Council.

Amendment 58 #

Proposal for a directive
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.

Amendment 59 #

Proposal for a directive
Article 17 – paragraph 1 – point d

(d) reductions in the level of taxation, which shall not go below the minima as set out in Table C and D of Annex I to energy products used for heating purposes and to electricity, used for agricultural, horticultural or aquaculture works, and in forestry.deleted

source: 719.660

2022/03/09 ITRE 348 amendments...

Amendment 100 #

Proposal for a directive
Recital 22 a (new)

(22a) According to the IPCC report ‘The Ocean and Cryosphere in a Changing Climate’, the global ocean has warmed unabated since 1970 and has taken up more than 90% of the excess heat in the climate system and by absorbing more CO2, the ocean has undergone increasing surface acidification and a loss of oxygen has occurred from the surface to 1000 m. According to data from IMO and FAO, globally, fishing vessels (including inland vessels) consumed 53.9 million tonnes of fuel in 2012, emitting 172.3 million tonnes of CO2, (equivalent to 0.5% of total global CO2 emissions that year), while aquaculture accounted for approximately 0.45% of global GHG emissions in 2013.

Amendment 101 #

Proposal for a directive
Recital 22 b (new)

(22b) The Energy Taxation Directive (XXXX-XXX) should help promote the deployment and use of shore side electricity (SSE) in line with requirements set out in the proposal for a Regulation XXXX-XXX (Alternative Fuels Infrastructure Regulation), and the proposal for Regulation XXXX-XXX (FuelEU Maritime) by giving a permanent tax exemption at the Union level. This would be a cost effective mean to boost the uptake of shore side electricity (SSE). An exemption at EU-level would create a level playing field in the maritime sector, especially between ports in the Member States.

Amendment 102 #

Proposal for a directive
Recital 23

(23) Fuel used for waterborne navigation, including 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.deleted

Amendment 103 #

Proposal for a directive
Recital 23

(23) FAccording to the polluter pays principle, fuel used for waterborne navigation, including fishing, should also be taxed~~, and the~~. When doing so, the international character of shipping and the size of the vessel bunkers, making it possible for shipping to bunker big quantities outside the European Union, should be taken into account. 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 over time. 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~~at least ten years. The direct supply of electricity to vessels at berth should be permanently exempt from taxation across the Union. 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 104 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 23

(23) Fuel used for waterborne navigation, including 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. Particularly for cargo ships, the taxation levels should provide incentives for the uptake of technological innovation enabling the assistance of wind power in order to significantly improve the energy performance of the vessel. In order to provide an incentive to the use of sustainable alternative fuels and electricity, including full electrification at berth, 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 105 #

Proposal for a directive
Recital 23

(23) Fuel used for waterborne navigation, inexcluding fishing, should also be taxed at minimum levels, 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 starting four years after the Directive enters into force. 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 106 #

Angelika NIEBLER, Markus PIEPER

Proposal for a directive
Recital 23

(23) Fuel used for waterborne navigation, including 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, particularly in islands and outermost regions. 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 107 #

Proposal for a directive
Recital 23

(23) Fuel used for waterborne navigation, including fishing, should also be taxed at minimum levels, 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 108 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 23 a (new)

(23a) The Commission should ensure that its proposals are fully assessed in terms of their economic, social and environmental costs and benefits and their implications for competitiveness, connectivity, employment and economic growth, particularly for sectors most exposed to international competition. Member States are encouraged to cooperate for sharing information and data of the energy taxation to the Commission in order to ensure high quality assessments.

Amendment 109 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Vasile BLAGA, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Angelika NIEBLER

Proposal for a directive
Recital 23 a (new)

(23a) Fuel subsidies perform poorly in terms of increasing incomes for fishers, and ‘fossil fuel subsidies represent an obstacle in reaching climate goals because they hinder the green energy transition’, according to the conclusion of the ECA review 01/2022.

Amendment 110 #

Proposal for a directive
Recital 23 b (new)

(23b) The EU should consider measures that without having an immediate impact on the current situation, will strengthen preparedness for possible future price shocks, increase market integration and resilience, empower consumers, enhance access to affordable energy and reduce the dependence on volatile fossil fuels.

Amendment 111 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Recital 23 c (new)

(23c) In order to ensure smooth implementation of this Directive and to tackle the shocks of the increased current prices, the EU should continue to develop measures to facilitate an energy system with high shares of renewable energies, including through adequate storage, cross-border interconnectors, base-load and flexible power generation, thus offsetting possible temporary supply shortages or surpluses.

Amendment 112 #

Gheorghe FALCĂ

Proposal for a directive
Recital 23 d (new)

(23d) The importance of balanced energy mix should be emphasised in view of energy transition process in order to improve the energy efficiency and become less dependent on imports, especially oil and natural gas. Nevertheless, decisions on the energy mix remain a competence of Member States.

Amendment 113 #

Proposal for a directive
Recital 24

(24) ~~For~~The taxation of extra-EU air navigation, without prejudice to international obligations, and for extra-EU waterborne navigation, including fishing, ~~Member Stat~~should be reviewed in line with the progress ma~~y exempt or apply the same levels of intra-EU taxation, according to the type of activity~~de on the availability and use on alternative fuels as well as in the development of a global market-based measure in the IMO.

Amendment 114 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 24

(24) For extra-EU air navigation, without prejudice to current international obligations which should be consequently reviewed, and for extra-EU waterborne navigation, including fishing, Member States may ~~exempt or~~ apply the same levels of intra- EU taxation, according to the type of activity.

Amendment 115 #

Proposal for a directive
Recital 24

Amendment 116 #

Proposal for a directive
Recital 24 a (new)

(24a) Evasive port calls at, and bunkering in, ports outside the EU could seriously jeopardise the effectiveness of this Directive, as it would not reduce total shipping emissions nor generate tax revenues for Member States. It could even increase overall emissions, in particular when evasion leads to longer voyages. Before the entry into force of this Directive, the Commission should carry out an impact assessment, in close cooperation with the relevant stakeholders, based on real data, of the possible impacts of introducing taxation on marine fuels used for waterborne navigation in the EU on the effective reductions of shipping emissions and the application of the polluter pays principle. This should be done by calculating the possible impact on ship calls in the EU, the EU bunker market and the business of the main EU bunkering ports and possible rerouting of maritime traffic to avoid the taxation of bunkers. Such a dedicated impact assessment is a precondition for this Directive to be implemented as intended. If the impact assessment finds that there is indeed a risk of a negative impact on the maritime sector and ports, without a positive impact on reducing emissions from shipping, the Commission should propose measures to prevent such negative effects and to ensure the effectiveness of this Directive. Furthermore, a gathered impact assessment investigating the effect of all Fit for 55proposals that address and/or affect the maritime sector and ports on emissions reductions and competitiveness should also be carried out.

Amendment 117 #

Proposal for a directive
Recital 24 a (new)

(24a) Ending fuel tax exemptions in the fisheries sector should not result in a burden for small-scale fisheries. Member States should invest the revenues generated by fuel taxes in the fisheries sector to fund projects aimed at strengthening small-scale fisheries' resilience and position in the value chain and at facilitating the transition of small- scale fisheries to energy-efficient vessels using sustainable renewable energy.

Amendment 118 #

Proposal for a directive
Recital 25

(25) Member States should be permitted to apply certain other exemptions or reduced levels of taxation, where that will not be detrimental to the environmental objectives~~, to the proper functioning of the internal market and will not result in distortions of competition~~.

Amendment 119 #

Proposal for a directive
Recital 25

(25) Member States should be permitted to apply certain other exemptions or reduced levels of taxation, where that will not be detrimental to the environmental, energy, climate and just transition objectives, to the proper functioning of the internal market and will not result in distortions of competition.

Amendment 120 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI

Proposal for a directive
Recital 25

(25) Member States should be permitted to apply certain other exemptions or reduced levels of taxation, where ~~that will not be detrimental to the environmental objectives, to the proper functioning of the internal market and will not result in distortions of competition~~necessary to offset the rise in energy costs caused by exogenous factors.

Amendment 121 #

Proposal for a directive
Recital 26

(26) In particular, highly efficient combined heat and power generation and, in order to promote the use of alternative energy sources, renewable forms of energy, base-load and flexible power generation may qualify for preferential treatment.

Amendment 122 #

Proposal for a directive
Recital 26

(26) In particular~~, highly efficient combined heat and power generation and,~~ in order to promote the use of ~~alternative energy sources,~~sustainable renewable forms of energy they may qualify for preferential treatment.

Amendment 123 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Recital 26a (new)

(26a) It is desirable to maintain a system that allows the Member States to exempt or reduce excise duties so as to promote biofuels, thereby contributing to the better functioning of the internal market and affording Member States and economic operators a sufficient degree of legal certainty. Distortions of competition should be limited; the incentive for producers and distributors of biofuels to reduce industrial costs should be maintained through, inter alia, the application by Member States of adjustments which take into account fluctuations in raw material prices. Certain exemptions or reductions in the tax level may prove necessary, in particular where harmonisation at Union level is lacking, where there are risks of a loss of international competitiveness, or owing to social, economic, strategic or industrial considerations. Or. it (2003/96/EC recital 26)

Amendment 124 #

Proposal for a directive
Recital 26 a (new)

(26a) It is desirable to establish a Union framework to allow Member States to exempt or reduce excise duties so as to promote biofuels, thereby contributing to the better functioning of the internal market and affording Member States and economic operators a sufficient degree of legal certainty. Distortions of competition should be limited and the incentive of a reduction in the basic costs for producers and distributors of biofuels should be maintained through, inter alia, the adjustments by Member States taking into account changes in raw material prices.

Amendment 125 #

Proposal for a directive
Recital 27

(27) Temporary targeted reductions in the tax level ~~may prove necessary to~~could give incentive to energy inctentsiv~~ise the achievement of environmental protection objectives and~~e industries, SMEs and start-ups to achieve the green transition of the Union productive sector. Such reductions should be conditional to the imp~~rov~~lement~~s in energy~~ ation of specific measures by beneffici~~ency of the Union productive sector~~aries towards achieving circular, zero pollution, highly energy efficient and renewable based operations.

Amendment 126 #

Proposal for a directive
Recital 27

(27) Targeted reductions in the tax level may prove necessary to incentivise the achievement of the objectives of economic recovery, territorial cohesion, social stability, employment and environmental prot~~ection obj~~ecti~~ves~~on and improvements in energy efficiency of the Union productive sector.

Amendment 127 #

Łukasz KOHUT

Proposal for a directive
Recital 27

(27) Targeted 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 and energy independence from countries sanctioned by the Union.

Amendment 128 #

Gheorghe FALCĂ

Proposal for a directive
Recital 27 a (new)

(27a) By contributing to a reduction in greenhouse gas emissions and energy dependency and by providing flexibility to the grids, energy communities and prosumers self-producing renewable are an essential cornerstone of energy transition. In order to incentivise such practices in all Member States, for self- produced electricity the minimum level of taxation should be applied.

Amendment 129 #

Proposal for a directive
Recital 28

(28) Targeted 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. Tax exemptions could be a temporary alleviation, as structural responses are required to eradicate the phenomena in the first place. For instance building renovations is a key response to reduce energy consumption and alleviate energy poverty and vulnerability. The benefits of overall lower energy bills, not only on its tax portion, are even more relevant in a context of high energy prices. People living in worst-performing buildings and those facing energy poverty would benefit from renovated and better buildings and from reduced energy costs, and be buffered from further market price increases and volatility.

Amendment 130 #

Proposal for a directive
Recital 28

(28) Targeted 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; the concept of energy poverty should cover not only those without the economic means to afford energy but also households that spend a large share of their disposable income on energy services, as well as those obliged to reduce their energy spending because of their income.

Amendment 131 #

Proposal for a directive
Recital 28

Amendment 132 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Recital 28

(28) Targeted reductions in the tax level ~~may prov~~are necessary to tackle the social impact of energy taxes. An exemption from taxation ~~may temporarily prove~~is necessary to protect vulnerable households.

Amendment 133 #

Proposal for a directive
Recital 28

(28) Targeted 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 134 #

Proposal for a directive
Recital 28 a (new)

(28a) To empower citizens and consumers in the energy transition, and facilitate investment in energy efficiency and renewable energy sources, taxation should incentivise local self-production, storage, sharing, and consumption of renewable energy, both individually and jointly. In this way, renewable energy communities, as an organisational concept aimed at allowing households, including vulnerable and poor ones, SMEs, start-ups and local authorities to collaborate to take ownership in the energy transition, should also be promoted.

Amendment 135 #

Proposal for a directive
Recital 28 a (new)

(28a) Certain exemptions or reductions in the tax level may prove necessary, notably because of the lack of a stronger harmonisation at Community level, because of the risks of a loss of international competitiveness or because of social or environmental considerations.

Amendment 136 #

Proposal for a directive
Recital 28a (new)

(28a) Businesses that enter into agreements to significantly enhance environmental protection and energy efficiency deserve particular attention; among these businesses, energy intensive ones merit specific treatment.

Amendment 137 #

Proposal for a directive
Recital 28 a (new)

(28a) Reiterates that energy is a public good and a human and social right. Therefore the EU should promote measures to tackle energy poverty and ensure equal access to public energy services for all.

Amendment 138 #

Proposal for a directive
Recital 28 b (new)

(28b) Targeted reductions in the tax level is necessary to tackle the impact especially on islands, rural and remote areas, and outermost regions, as alternatives to current energy drivers are often difficult to implement. An exemption from taxation is necessary to protect people living in these areas.

Amendment 139 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Recital 28b (new)

(28b) Transitional periods and arrangements may be necessary to allow Member States to smoothly adapt to the new levels of taxation, thus limiting possible negative side effects.

Amendment 140 #

Proposal for a directive
Recital 29

(29) In view of the financial, economic and environmental effects on each Member State, such as the need of electrification of the transport sector, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of other exemptions or reduced levels of taxation. For reasons of protection of environment and human health, including the reduction of air pollution, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of specific increased rates. Such authorisation, following a justified request by Member States and on a proposal from the Commission, should be adopted by means of a Council implementing decision in accordance with Article 291 of the TFEU. Such measures should be under regular review.

Amendment 141 #

Proposal for a directive
Recital 29

(29) In view of the financial, economic and environmental effects on each Member State, such as the need ~~of electrification of~~to decarbonise the transport sector, ~~it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of other exemptions or reduced levels of taxation. For reasons of protection of~~each Member State may provide for exemptions or reduced levels of taxation, which should be reviewed periodically. For reasons of protection of the economic recovery, territorial cohesion, social stability, the environment and human health, including the reduction of air pollution, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of specific increased rates. Such authorisation, following a justified request by Member States and on a proposal from the Commission, should be adopted by means of a Council implementing decision in accordance with Article 291 of the TFEU. Such measures should be under regular reviewthat allows Member States to introduce, for a set period, rates calibrated as above.

Amendment 142 #

Proposal for a directive
Recital 29

(29) In view of the financial, economic ~~and~~, environmental and protection of human health effects on each Member State, such as the need of electrification of the transport and heating and cooling sectors, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of other exemptions or reduced levels of taxation. For reasons of protection of environment and human health, including the reduction of air pollution, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of specific increased rates. Such authorisation, following a justified request by Member States and on a proposal from the Commission, should be adopted by means of a Council implementing decision in accordance with Article 291 of the TFEU. Such measures should be under regular review.

Amendment 143 #

Proposal for a directive
Recital 29

(29) In view of the financial, economic and environmental effects on each Member State, such as the need of ~~electrific~~decarbonisation of the transport sector, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of other exemptions or reduced levels of taxation. For reasons of protection of environment and human health, including the reduction of air pollution, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of specific increased rates. Such authorisation, following a justified request by Member States and on a proposal from the Commission, should be adopted by means of a Council implementing decision in accordance with Article 291 of the TFEU. Such measures should be under regular review.

Amendment 144 #

Gheorghe FALCĂ, Angelika NIEBLER, Marian-Jean MARINESCU, Markus PIEPER, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 29 a (new)

(29a) Energy poverty should be considered as the inability of a household to support a level of energy supply adequate to guarantee quality levels of comfort and health, due to one or more of the following factors: low income, high energy prices and low quality, poor performing housing stock.

Amendment 145 #

Proposal for a directive
Recital 29 a (new)

(29a) Businesses that voluntarily commit to increase climate protection and energy efficiency substantially deserve attention. Among these enterprises, energy-intensive enterprises deserve special treatment.

Amendment 146 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Recital 29 b (new)

(29b) SMEs entering into agreements to significantly enhance environmental protection and energy efficiency should have special attention.

Amendment 147 #

Proposal for a directive
Recital 30

(30) The list of energy products subject to the control and movement provisions of Council Directive 2008/118/EC33 should include selected energy products, in order to ensure a unified and standardised treatment of those products and to take into account the risk of tax evasion, or tax avoidance ~~or abuse~~. __________________ 33Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

Amendment 148 #

Proposal for a directive
Recital 30 a (new)

(30a) Households should be able to afford the heating, cooling and electricity needed for a decent quality of life and to live in a healthy indoor environment in both warm and cold seasons. In that regard, energy poverty should also encompass those households that spend a large share of their disposable income on energy services, those that are at risk of poverty after deducting housing and energy costs, as well as those obliged to reduce their energy expenditures due to their income conditions. The quality of housing stock should also be a criterion defining a condition of energy poverty.

Amendment 149 #

Proposal for a directive
Recital 31 a (new)

(31a) The implementation of this Directive will have socio-economic consequences as well as a diverse impact between income classes and Member States. In this regard, a Social Monitor is needed in order to assign reporting obligations to both the Commission and Member States. While the Commission will provide a more holistic overview, also in relation with the evolution of energy prices, Member States will describe the social measures taken to ease the potential socio-economic consequences of the Directive, with a special emphasis on the state of energy poverty. According to the assessments of the Social Monitor, if no significant progress is made to mitigate energy poverty, Member States should decide to prolong the transition period for households living in a condition of energy poverty.

Amendment 150 #

Gheorghe FALCĂ, Pernille WEISS, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Recital 34

(34) In order to ensure uniform conditions for the implementation of this Directive, implementing powers should be conferred on the Commission to determine whether the control and movement provisions of Directive 2008/118/EC are to apply to the products giving rise to evasion, avoidance or abuse. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council34. __________________ 34 Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).deleted

Amendment 151 #

Proposal for a directive
Recital 35

(35) Reference should be made to the version presently applicable of the Combined Nomenclature. In order to ensure that the references to Combined Nomenclature (CN) codes in this Directive are updated whenever necessary, ~~and that the minimum rates of taxation reflect prices evolution,~~ the power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of updating the reference to those CN codes~~, and in respect of updating the minimum tax rates based on yearly variations of the consumer price index~~. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

Amendment 152 #

Proposal for a directive
Recital 35

(35) Reference should be made to the version presently applicable of the Combined Nomenclature. In order to ensure that the references to Combined Nomenclature (CN) codes in this Directive are updated whenever necessary, ~~and that the minimum rates of taxation reflect prices evolution,~~ the power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of updating the reference to those CN codes, and in respect of updating the minimum tax rates based on yearly variations of the consumer price index. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

Amendment 153 #

Proposal for a directive
Recital 35

(35) Reference should be made to the version presently applicable of the Combined Nomenclature. In order to ensure that the references to Combined Nomenclature (CN) codes in this Directive are updated whenever necessary, and that the minaximum rates of taxation reflect prices evolution, the power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of updating the reference to those CN codes, and in respect of updating the minaximum tax rates based on yearly variations of the consumer price index. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States’ experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

Amendment 154 #

Proposal for a directive
Recital 36

(36) Every five years and for the first time ~~fiv~~three years after the entry into force of this Directive, the Commission should report to the European Parliament and the Council on the application of this Directive, examining in particular the minimum levels of taxation which should be increased or expanded to reflect further the carbon content and air pollution component of energy products, taking into account the impact of the Emission Trading System on carbon pricing, and whether this Directive sufficiently contributes to meaningful carbon pricing inducing behavioural change, the impact on reduction of greenhouse gases taking into account the advice of the European Scientific Advisory Board on Climate Change, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental, biodiversity and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.

Amendment 155 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN

Proposal for a directive
Recital 36

(36) Every ~~fiv~~three years and for the first time ~~fiv~~three years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation ~~and~~, the effects of this Directive on the economic, social and territorial cohesion of Member States and regions that solely rely on aviation and maritime transport as well as the wider relevant objectives of the Treaties.

Amendment 156 #

Proposal for a directive
Recital 36

(36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the European Parliament and the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact and market accessibility of innovation and technological developments, especially as regards energy efficiency, the ~~use of~~market accessibility and use of renewable fuels and electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.

Amendment 157 #

Angelika NIEBLER

Proposal for a directive
Recital 36

(36) Every ~~five~~two years and for the first time ~~five~~two years after the entry into force of this Directive, the Commission should report to the European Parliament and the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact and market accessibility of innovation and technological developments, especially as regards energy efficiency, the ~~use of~~market accessibility and use of renewable fuels and electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.

Amendment 158 #

Proposal for a directive
Recital 36

(36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum and maximum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of different types of fuel and electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, economic, strategic, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.

Amendment 159 #

Łukasz KOHUT

Proposal for a directive
Article 1 – paragraph 1

1. Member States shall impose taxation on all energy products and electricity in accordance with this Directive, with the temporarily exception for the coal explored within the Union, as to promote using its own resources, until all Member States become fully independent from import of any energy products from Russia, Belarus, or any territories controlled by these countries.

Amendment 160 #

Gheorghe FALCĂ, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 1 – paragraph 2 – subparagraph 1

~~For the purposes of this Directive,~~Member States shall distinguish between CO2-related taxation and general energy consumption taxation.CO2-related taxation shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to Commission Decision 2007/589/EC of 18 July 2007 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council. In the case of products derived from biomass the reference values shall be those set out in Annex V to Directive (EU) 2018/2001. Where Commission Decision 2007/589/EC or Directive (EU) 2018/2001, as the case may be, do not contain the carbon content for the product concerned, Member States shall refer to relevant available information on the carbon content. General energy consumption taxation shall be calculated in EUR/Gigajoules on the basis of net calorific value of the energy products and electricity as set out in Annex IV to Directive 2012/27/EU, converted in Gigajoules. In the case of products derived from biomass the reference values shall be those set out in Annex III to Directive (EU) 2018/2001, converted in Gigajoules.

Amendment 161 #

Proposal for a directive
Article 1 – paragraph 2 – subparagraph 2

Where Directive 2012/27/EU or Directive (EU) 2018/2001, as the case may be, do not contain a net calorific value for the product concerned, Member States shall refer to relevant available information on its net calorific value. The Commission shall add a conversion table per each energy product and electricity summarizing energy content-based minimum rates per volume unit.

Amendment 162 #

Proposal for a directive
Article 1 – paragraph 2 – subparagraph 2 a (new)

Unless otherwise specified, the provisions of this Directive shall apply both to CO2- related taxation and to general energy consumption taxation.

Amendment 163 #

Proposal for a directive
Article 2 – paragraph 1 – point o

~~(o) falling within CN codes 4401 and 4402, if these are intended for use as heating fuel in installations with a total rated thermal input equal to or exceeding 5 MW.~~deleted

Amendment 164 #

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1 – introductory part

Taxable products, referred to in paragraphs 1 and 3, produced or derived from biomass are subject under fiscal control to the specific levels of taxation set out for those products in accordance with this Directive, provided that they fulfil eithe~~r of~~ following criteriaon:

Amendment 165 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1 – point a

(a) the sustainability and greenhouse gas saving criteria set out in Article 29 of Directive (EU) 2018/2001~~, excluding high indirect land-use change-risk products set out in Article 26(2) of that Directive~~;

Amendment 166 #

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1 – point a

(a) the sustainability and ~~greenhouse gas~~environmental performance saving criteria set out in Article 29 of Directive (EU) 2018/2001, excluding high indirect land- use change-risk products set out in Article 26(2) of that Directive;

Amendment 167 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1 – point a a (new)

(aa) as soon as sustainability criteria are established for biomass products other than biofuels and bioliquids pursuant to Directive 2009/28/EC, an exemption or a reduced rate may be applied to those products only if they comply with those sustainability criteria.

Amendment 168 #

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1 – point a a (new)

(aa) are not high indirect land-use change-risk products set out in Article 26(2) of Directive (EU) 2018/2001;

Amendment 169 #

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 2

~~For the purposes of this Directive, ‘advanced’~~Biofuels, biogas, and bioliquids ~~and products falling within CN codes 4401 and 4402 shall mean products~~ produced from the feedstock listed in part AB of Annex IX to the Directive (EU) 2018/2001~~. Biofuels, biogas and bioliquids produ~~ shall be considered equivalent to advanced fpro~~m the feedstock listed in part B of Annex IX to that Directive shall be considered equivalent to advanced products~~ducts up to national consumption levels consistent with the cap set out in Article 27(1)(b) of that Directive.

Amendment 170 #

Proposal for a directive
Article 2 – paragraph 5 – point b

(b) ‘low-carbon fuels’ shall mean low- carbon hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogen, as well as any fossil-based fuels, which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to Article 10 of Regulation (EU) 2020/852 of the European Parliament and of the Council36 and Annex I to Delegated Regulation (EU) […]/[…]37 . ‘Recycled Carbon Fuels’, as defined by Article 2(35) of Directive (EU) 2018/2001, shall be included in this category. __________________ 36Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13) 37 Commission Delegated Regulation (EU) […]/[...] supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, C'low-carbon fuels’ as defined in [Directive on common rules for the internal markets in renewable and natural gases and in hydrogen COM/2021/280~~0 final (OJ […], p.[…]).~~3]. __________________

Amendment 171 #

Proposal for a directive
Article 2 – paragraph 5 – point b

(b) ‘low-carbon fuels’ shall mean ~~low- carbon~~fossil-based hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from ~~low-carbon hydrogen~~fossil-based hydrogen with carbon capture, as well as any fossil-based fuels, which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to Article 10 of Regulation (EU) 2020/852 of the European Parliament and of the Council36 and Annex I to Delegated Regulation (EU) […]/[…]37 . ‘Recycled Carbon Fuels’, as defined by Article 2(35) of Directive (EU) 2018/2001, shall be included in this category. __________________ 36 Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13) 37Commission Delegated Regulation (EU) […]/[...] supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, C/2021/2800 final (OJ […], p.[…]).

Amendment 172 #

Gheorghe FALCĂ, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 2 – paragraph 6

6. Where part of a taxable product consists of one or more products referred to in the previous paragraphs, taxation of those parts shall be determined accordingly based on this Directive, independently from the CN code under which the product falls as a whole.deleted

Amendment 173 #

Proposal for a directive
Article 2 – paragraph 8 – subparagraph 3

Those delegated acts shall not result in any changes in the minimum tax rates set in this Directive or in the addition or removal of any energy products and electricity. The Commission shall attach codes of the Combined Nomenclature to Annex I.

Amendment 174 #

Proposal for a directive
Article 2 – paragraph 8 – subparagraph 3

Those delegated acts shall not result in any changes in the minaximum tax rates set in this Directive or in the addition or removal of any energy products and electricity.

Amendment 175 #

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 2 – paragraph 1

An energy product has a dual use when it is used both as heating fuel and for purposes other than as motor fuel and heating fuel. The use of renewable energy products for chemical reduction and in electrolytic and metallurgical processes, when energy products are used directly in or to provide a direct energy input to the process, or their consumption is connected to the process, shall be regarded as dual use,

Amendment 176 #

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3

– renewable electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes, when renewable electricity is used directly in or to provide a direct energy input to the process, or its consumption is connected to the process,

Amendment 177 #

Gheorghe FALCĂ, Pernille WEISS, Markus PIEPER, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3 a (new)

– mineralogical processes, which shall mean the processes classified in the NACE nomenclature under code 23 'manufacture of other non-metallic mineral products' in Regulation (EC) No 1893/2006 on the statistical classification of economic activities in the European Community;

Amendment 178 #

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3 a (new)

Amendment 179 #

Ivars IJABS

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3 a (new)

Amendment 180 #

Proposal for a directive
Article 4 – paragraph 1

~~1. The levels of taxation which Member States shall apply to the energy products and electricity listed in Article 2 may not be less than the minimum levels of taxation prescribed by this Directive.~~deleted

Amendment 181 #

Proposal for a directive
Article 4 – paragraph 1

1. The levels of taxation which Member States shall apply to the energy products and electricity listed in Article 2 may not be less than the minimum levels of taxation prescribed by this Directive, those being the sum of the energy component rate and the carbon component rate which is derived from the minimum carbon price indicated in Annex I to this Directive.

Amendment 182 #

Proposal for a directive
Article 4 – paragraph 1

1. The levels of taxation which Member States shall apply to the energy products and electricity listed in Article 2 may not be ~~less~~more than the minaximum levels of taxation prescribed by this Directive.

Amendment 183 #

Proposal for a directive
Article 4 – paragraph 2

2. For the purpose of this Directive ‘level of taxation’ is the total charge levied in respect of all indirect taxes (except VAT) including the carbon price established in the emission trading system for buildings and road transport established pursuant to Chapter IVa of Directive 2003/87/EC, calculated directly or indirectly on the quantity of energy products and electricity at the time of release for consumption.

Amendment 184 #

Proposal for a directive
Article 4 – paragraph 2 a (new)

2a. For the purpose of this Directive, the consumption for energy products supplied for use as fuel to vessels shall only include the share of total fuels bunkered which is used during voyages falling under the scope of Articles 15 and 21.

Amendment 185 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Article 5 – title

[…]

Amendment 186 #

Proposal for a directive
Article 5 – paragraph 1 – subparagraph 1

Member States shall ensure that where equal minimum levels of taxation are laid down in Annex I in relation to a given use, equal levels of taxation are fixed for products put to that use. Member States shall also replicate at any time the ranking of minimum levels of taxation as laid down in Annex I in relation to different products for each given use.deleted

Amendment 187 #

Gheorghe FALCĂ, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 5 – paragraph 1 – subparagraph 2

For the purposes of the first subparagraph, each use for which a minaximum level of taxation is identified, respectively, in Tables A, B and C of Annex I shall be considered to be a single use, unless otherwise specified in this Directive.

Amendment 188 #

Proposal for a directive
Article 5 – paragraph 1 – subparagraph 3

For the purposes of ranking mentioned in the first subparagraph, electricity shall be considered together with other motor fuels and heating fuels indicated in Tables B and C of Annex I, except when Member States apply a specific level of taxation to electricity used to charge electric vehicles and plug-in hybrid vehicles, in which case electricity shall be considered together with motor fuels indicated in Table A of Annex I, unless otherwise specified in this Directive.

Amendment 189 #

Proposal for a directive
Article 5 – paragraph 2

2. The minimum levels of taxation laid down in this Directive shall be adapted every year starting from 1 January 2024 to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The minimum levels shall be adapted automatically, by increasing or decreasing the base amount in euro by the percentage change in that index over the preceding calendar year. The Commission is empowered to adopt delegated acts in accordance with Article 29 to amend the minimum levels of taxation as referred to in the first subparagraph.deleted

Amendment 190 #

Proposal for a directive
Article 5 – paragraph 2

Amendment 191 #

Proposal for a directive
Article 5 – paragraph 2

Amendment 192 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Article 5 – paragraph 2

Amendment 193 #

Proposal for a directive
Article 5 – paragraph 2

Amendment 194 #

Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1

2. The minimum levels of taxation laid down in this Directive shall be adapted every year starting from 1 January 2024 to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The minimum levels shall be adapted ~~automatically~~on the basis of transparent and holistic assessment taking the risk of loss of international competitiveness fully into account, by increasing or decreasing the base amount in euro by the percentage change in that index over the preceding calendar year.

Amendment 195 #

Proposal for a directive
Article 5 – paragraph 2 – subparagraph 2

~~The Commission is empowered to adopt~~ delegated ~~acts in accordance with Article 29 to amend the minimum levels of taxation as referred to in the first subparagraph.~~

Amendment 196 #

Proposal for a directive
Article 5 – paragraph 2 – subparagraph 2

~~The Commission is empowered to adopt~~ delegated ~~acts in accordance with Article 29 to amend the minimum levels of taxation as referred to in the first subparagraph.~~

Amendment 197 #

Proposal for a directive
Article 5 a (new)

Article 5a Provided that they respect the minimum levels of taxation prescribed by this Directive and that they are compatible with Community law, differentiated rates of taxation may be applied by Member States, under fiscal control, in the following cases: – when the differentiated rates are directly linked to product quality; – when the differentiated rates depend on quantitative consumption levels for electricity and energy products used for heating purposes; – for the following uses: local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances; – between business and non- business use, for energy products and electricity referred to in Articles 9 and 10.

Amendment 198 #

Proposal for a directive
Article 5 b (new)

Article 5b Provided that they respect the minimum levels of taxation prescribed by this Directive and that they are compatible with Community law, differentiated rates of taxation may be applied by Member States, under fiscal control, in the following case: – between business and non- business use, for energy products and electricity referred to in Articles 9 and 10.

Amendment 199 #

Proposal for a directive
Article 6 – paragraph 1 – introductory part

Member States shall be free to ~~give effect to the exemptions or reductions in~~make the appropriate adjustments to the level of taxation prescribed by this Directive either:

Amendment 200 #

Proposal for a directive
Article 7 – paragraph 1

As from 1 January 2023 , the minaximum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I.

Amendment 201 #

Proposal for a directive
Article 7 – paragraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low- carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.deleted

Amendment 202 #

Proposal for a directive
Article 7 – paragraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. ~~For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.~~

Amendment 203 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER, Pernille WEISS

Proposal for a directive
Article 7 – paragraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033 with the possibility of an extension of [five] years following a mid- term evaluation in [2026/2027].

Amendment 204 #

Proposal for a directive
Article 7 – paragraph 2

W~~ithout prejudice to Article 5(2), w~~hen a transitional period is applicable as provided for in Table A of Annex I, the gradual increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.

Amendment 205 #

Proposal for a directive
Article 7 – paragraph 2 a (new)

Member States may differentiate between commercial and non-commercial use of gas oil used as propellant. Commercial gas oil used as propellant’ shall mean gas oil used as propellant for the following purposes: (a) the carriage of goods for hire or reward, or on own account, by motor vehicles or articulated vehicle combinations intended exclusively for the carriage of goods by road and with a maximum permissible gross laden weight of not less than 7,5 tonnes; (b) the carriage of passengers, whether by regular or occasional service, by a motor vehicle of category M2 or category M3, as defined in Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type- approval of motor vehicles and their trailers.

Amendment 206 #

Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1

As from 1 January 2023 , notwithstanding Article 7, the minaximum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Table B of Annex I .

Amendment 207 #

Proposal for a directive
Article 8 – paragraph 1 – subparagraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table B of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low- carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.deleted

Amendment 208 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER, Pernille WEISS

Proposal for a directive
Article 8 – paragraph 1 – subparagraph 2

Amendment 209 #

Proposal for a directive
Article 8 – paragraph 1 – subparagraph 2

W~~ithout prejudice to Article 5(2), w~~hen a transitional period is applicable as provided for in Table B of Annex I, the gradual increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.

Amendment 210 #

Gheorghe FALCĂ, Angelika NIEBLER, Marian-Jean MARINESCU, Markus PIEPER, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 8 – paragraph 2 – point a

~~(a) agricultural, horticultural or aquaculture works, and in forestry;~~deleted

Amendment 211 #

Giorgos GEORGIOU, Lefteris CHRISTOFOROU, Demetris PAPADAKIS, Niyazi KIZILYÜREK

Proposal for a directive
Article 8 – paragraph 2 – point a

~~(a) agricultural, horticultural or aquaculture works, and in forestry;~~deleted

Amendment 212 #

Proposal for a directive
Article 8 – paragraph 2 – point d a (new)

(da) islands and remote areas without properly developed public transport services.

Amendment 213 #

Gheorghe FALCĂ, Angelika NIEBLER, Marian-Jean MARINESCU, Markus PIEPER, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 8 – paragraph 2 – point d a (new)

(da) vehicles which are intended for the long-distance transport of goods and animals;

Amendment 214 #

Giorgos GEORGIOU, Lefteris CHRISTOFOROU, Demetris PAPADAKIS, Niyazi KIZILYÜREK

Proposal for a directive
Article 8 – paragraph 2 a (new)

2a. Member States without properly developed low-pollutant public transport services can apply to levy 1/15 of the tax in 2023 (first year of application), increasing by 1/15 annually up to 2038 (reaching 100 % of the proposed tax).

Amendment 215 #

Proposal for a directive
Article 9 – paragraph 1

As from 1 January 2023 , the minaximum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I.

Amendment 216 #

Proposal for a directive
Article 9 – paragraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low- carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.deleted

Amendment 217 #

Proposal for a directive
Article 9 – paragraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. ~~For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.~~

Amendment 218 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Article 9 – paragraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 203~~3. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033~~5.

Amendment 219 #

Proposal for a directive
Article 9 – paragraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the gradual increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.

Amendment 220 #

Proposal for a directive
Article 10 – paragraph 1

~~As from 1 January 2023 , the minimum levels of taxation applicable to electricity shall be fixed as set out in Table D of Annex I .~~deleted

Amendment 221 #

Proposal for a directive
Article 10 – paragraph 1

As from 1 January 2023 , the minimum levels of taxation applicable to electricity shall be fixed as set out in Table D of Annex I with the exception of electricity used directly for charging electric vessels as set out in Article 15.

Amendment 222 #

Proposal for a directive
Article 11 a (new)

Article 11a Micro and SMEs Member States shall support micro, small and medium enterprises with reduced level of taxation.

Amendment 223 #

Proposal for a directive
Article 13 – paragraph 1 a (new)

1a. Member States shall be exempt from taxation under fiscal control energy products and electricity used for high efficiency cogeneration, as defined in point (34) of Article 2 of Directive 2012/27/EU.

Amendment 224 #

Gheorghe FALCĂ, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 13 – paragraph 2

2. By derogation from paragraph 1, Member States may, for reasons of environmental policy, subject the products referred to in paragraph 1 to taxation without having to respect the minimum levels of taxation laid down in this Directive. In such case, the taxation of those products shall replicate the ranking between the minimum levels of taxation as laid down in Annex I and shall not be taken into account for the purposes of satisfying the minimum level of taxation on electricity laid down in Article 10.deleted

Amendment 225 #

Proposal for a directive
Article 13 – paragraph 2

Amendment 226 #

Proposal for a directive
Article 13 – paragraph 2

2. By derogation from paragraph 1, Member States may, for reasons of environmental, climate and energy policy, subject the products referred to in paragraph 1 to taxation without having to respect the minimum levels of taxation laid down in this Directive. In such case, the taxation of those products shall replicate the ranking between the minimum levels of taxation as laid down in Annex I and shall not be taken into account for the purposes of satisfying the minimum level of taxation on electricity laid down in Article 10.

Amendment 227 #

Gheorghe FALCĂ, Angelika NIEBLER, Marian-Jean MARINESCU, Markus PIEPER, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 13 – paragraph 2 a (new)

2a. Without prejudice to other Union law, Member States may apply under fiscal control exemptions or reductions in the level of taxation to energy products and electricity used for high-efficiency cogeneration.

Amendment 228 #

Proposal for a directive
Article 14 – paragraph 1 – subparagraph 1

WBecause of possible international obligations and without prejudice to international obligations and to Article 5 of this Directive, as applicable as a single use to intra-EU air navigation of flights other than business and pleasure flights, Member states shall apply under fiscal control ~~not less than the minimum level~~lower rates of taxation prescribed in this Directive to energy products supplied for use as fuel to aircrafts, and to electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of those flights.

Amendment 229 #

Gheorghe FALCĂ, Angelika NIEBLER, Markus PIEPER, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 14 – paragraph 1 – subparagraph 3

The minimum levels of taxation referred to in the first subparagraph shall start from zero and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten years. A minimum rate of zero shall apply to sustainable biofuels and biogas, low- carbon fuels,A minimum rate of zero shall apply to renewable fuels of non- biological origin, advanced sustainable biofuels and biogas, and electricity over that transitional period of ten years set out in Tables A and D of Annex I.

Amendment 230 #

Proposal for a directive
Article 14 – paragraph 1 – subparagraph 3

The minimum levels of taxation referred to in the first subparagraph shall start from zero and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten years~~. A minimum rate of zero shall apply~~, four years after the entry into force of this Directive. Member States shall apply a minimum rate of zero to sustainable biofuels and biogas, low- carbon fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas, and electricity ~~over that transitional period of ten years~~.

Amendment 231 #

Proposal for a directive
Article 14 – paragraph 1 – subparagraph 5

For the purposes of this Article, ‘business aviation’ shall mean the operation or use of aircraft by companies or individuals for any purposes, including the carriage of passengers, cargo or goods as an aid to the conduct of their business, flown for purposes generally considered not for public hire and piloted by individuals having, at the minimum, a valid commercial pilot license with an instrument rating.

Amendment 232 #

Proposal for a directive
Article 14 – paragraph 2

2. Energy products supplied for use as fuel to aircrafts and electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of cargo-only flights shall be exempted. By derogation from the first subparagraph of this paragraph, Member states may apply the same level of taxation laid down in paragraph 1 to cargo-only domestic flights referred to in the first subparagraph of this paragraph. Where a Member State has entered into an agreement with one or several Member States, it may also apply the same level of taxation laid down in paragraph 1 to intra-EU air navigation of cargo-only flights mentioned in the first subparagraph. For the purposes of this paragraph, ‘cargo-only flight’ shall mean a scheduled or non-scheduled air service performed by aircraft carrying revenue loads other than revenue passengers, excluding flights carrying one or more revenue passengers and flights listed in published timetables as open to passengers.deleted

Amendment 233 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 14 – paragraph 2 – subparagraph 1

Energy products supplied for use as fuel to aircrafts and electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of cargo-only flights shall be exempted for all cases when they are covered by existing aviation ETS.

Amendment 234 #

Proposal for a directive
Article 14 – paragraph 2 – subparagraph 2

By derogation from the first subparagraph of this paragraph, Member states may apply the same level of taxation laid down in paragraph 1 to cargo~~-only~~ domestic flights referred to in the first subparagraph of this paragraph.

Amendment 235 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 14 – paragraph 2 – subparagraph 3

Where a Member State has entered into an agreement with one or several Member States, it may also apply the same level of taxation laid down in paragraph 1 to intra- EU air navigation of cargo~~-only~~ flights mentioned in the first subparagraph.

Amendment 236 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Article 14 – paragraph 2 – subparagraph 4

For the purposes of this paragraph, ‘cargo~~- only~~ flight’ shall mean a scheduled or non- scheduled air service performed by aircraft carrying revenue loads other than revenue passengers, excluding flights carrying one or more revenue passengers and flights listed in published timetables as open to passengers.

Amendment 237 #

Gheorghe FALCĂ, Pernille WEISS, Angelika NIEBLER

Proposal for a directive
Article 14 – paragraph 5 – subparagraph 1

Member States may apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts, as well as for the purpose of autonomous electric taxiing by aircrafts, or to electric ground vehicles assisting in pushback and towing operations.

Amendment 238 #

Proposal for a directive
Article 14 – paragraph 5 – subparagraph 1

Member States ~~may~~shall apply under fiscal control total ~~or partial~~ exemptions to electricity supplied to stationary aircrafts.

Amendment 239 #

Proposal for a directive
Article 14 – paragraph 5 – subparagraph 2

For the purposes of the first subparagraph, ‘electricity supply to ~~stationary~~ aircraft’ shall mean the supply of electricity through a standardised fixed or mobile interface to aircraft when stationed at the gate or at an airport outfield position.

Amendment 240 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 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 241 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 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 BA 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 242 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 1

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 transportOver a transitional period of ten years, minimum rates of zero shall apply to sustainable biofuels and biogas, low- carbon-fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas and electricity. An extension of the exemption shall be considered as part of a mid-term review in [2026/2027].

Amendment 243 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 1 a (new)

For the purposes of this Article, ‘intra-EU waterborne navigation’ shall mean the fuel consumed during navigation between two ports located in the Union, including domestic navigation.

Amendment 244 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 1 b (new)

For the purposes of Articles 15 and 22, ‘passenger ship’ means a ship that carries more than 12 passengers, including but not limited to cruise ships, high speed passenger crafts, and ships with facilities to enable road or rail vehicles to roll on and roll off the vessel.

Amendment 245 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 1 c (new)

Amendment 246 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2

~~For the purposes of the first subparagraph, electricity shall be ranked among motor fuels indicated in Table B of Annex I.~~deleted

Amendment 247 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2

For the purposes of the first subparagraph, electricity shall be ranked among motor fuels indicated in Table BA of Annex I.

Amendment 248 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3

Over a transitional period of ten years, minimum rates of zero shall apply to sustainable biofuels and biogas, low- carbon-fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas and electricity.deleted

Amendment 249 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3

~~Over a transitional period of ten years,~~Member States shall apply a minimum rates of zero ~~shall apply to~~, to natural gas, liquefied natural gas, sustainable biofuels and biogas, low- carbon-fuels, renewable fuels of non- biological origin, advanced sustainable biofuels ~~and~~, biogas ~~and~~, electricity and base load and flexible power generation.

Amendment 250 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3

Over a transitional period of tfourteen years, minimum rates of zero shall apply to sustainable biofuels and biogas, low- carbon-fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas and electricity.

Amendment 251 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3

Over a transitional period of ten years, minimum rates of zero shall apply to ~~sustainable biofuels and biogas, low- carbon-fuels,~~ renewable fuels of non- biological origin, advanced sustainable biofuels and biogas and electricity set out in Tables A and D of Annex I.

Amendment 252 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 4

~~For the purposes of this Article, ‘intra-EU waterborne navigation’ shall mean navigation between two ports located in the Union, including domestic navigation.~~deleted

Amendment 253 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 4

For the purposes of this Article, ‘intra-EU waterborne navigation’ shall mean navigation ~~between two~~arriving to or departing from a ports located in the Union, including domestic navigation.

Amendment 254 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 5

For the purposes of this Article, ‘regular service’ shall mean a series of ro-ro passenger ship or high-speed passenger craft crossings operated so as to serve traffic between the same two or more ports, or a series of voyages from and to the same port without intermediate calls, either: according to a published timetable or with crossings so regular or frequent that they constitute a recognisable systematic series.deleted

Amendment 255 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 6

Amendment 256 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 6 a (new)

Member States may apply for exemptions from the provisions of this Article as referred to the rate of natural gas.

Amendment 257 #

Proposal for a directive
Article 15 – paragraph 1 a (new)

1a. Where electricity and heat meet the criteria for high-efficiency cogeneration [on the date of entry into force of this Directive], a Member State shall apply to it, under fiscal control exemptions or reductions in the level of taxation, irrespective of any further changes to the provisions of other Union legislation defining high-efficiency cogeneration.

Amendment 258 #

Proposal for a directive
Article 15 – paragraph 2

~~2. Member states may exempt or apply the same levels of taxation applied for intra-EU waterborne navigation to extra-EU waterborne navigation according to the type of activity.~~deleted

Amendment 259 #

Proposal for a directive
Article 15 – paragraph 2

2. Member states may ~~exempt or~~ apply the same levels of taxation applied for intra-EU waterborne navigation to extra-EU waterborne navigation according to the type of activity.

Amendment 260 #

Proposal for a directive
Article 15 – paragraph 4

4. Electricity produced on board a vessel shall be exempted from taxation unless generated by fossil marine fuels asset out in Annex 1, Table A.

Amendment 261 #

Proposal for a directive
Article 15 – paragraph 5

5. Member States ~~may~~shall apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports or vessels’ mobile batteries recharged at berth.

Amendment 262 #

Proposal for a directive
Article 15 – paragraph 5

5. Member States ~~may apply under fiscal control total or partia~~shall exempt~~ions to~~ electricity directly supplied to vessels berthed in ports.

Amendment 263 #

Proposal for a directive
Article 15 – paragraph 5

5. ~~Member States may apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in port~~Electricity directly supplied to vessels berthed in ports shall be fully and permanently exempted from taxation in all Member States.

Amendment 264 #

Proposal for a directive
Article 15 a (new)

Article 15a Member States shall apply exemptions in the level of taxation to rail freight as long as cargo-only flights are exempted from energy taxation.

Amendment 265 #

Proposal for a directive
Article 16 – paragraph 1 – introductory part

Without prejudice to other Union provisions, Member States ~~may~~shall apply under fiscal control total or partial exemptions or reductions in the level of taxation to:

Amendment 266 #

Proposal for a directive
Article 16 – paragraph 1 – introductory part

Without prejudice to other Union provisions, Member States ~~may~~shall apply under fiscal control exemptions or reductions in the level of taxation to:

Amendment 267 #

Proposal for a directive
Article 16 – paragraph 1 – introductory part

Without prejudice to other Union provisions, Member States ~~may~~shall apply under fiscal control exemptions ~~or reductions~~ in the level of taxation to:

Amendment 268 #

Proposal for a directive
Article 16 – paragraph 1 – point a

(a) taxable products used under fiscal control in the field of pilot projects for the technological development of ~~more environmentally-friendly products or in relation to fuels from renewable resource~~sustainable renewable energy-based products;

Amendment 269 #

Proposal for a directive
Article 16 – paragraph 1 – point b – introductory part

(b) renewable electricity:

Amendment 27 #

Sylvia LIMMER

Proposal for a directive
Recital 1 a (new)

(1a) The tax base should be primary energy consumption. It is well known that the use of so-called renewable sources involves high energy losses during conversion, for example the transformation of wind energy into hydrogen through electrolysis and then back into electricity. With the ostensible aim of avoiding double taxation, these renewable energies merely serve to encourage tax-subsidised energy waste, thereby undermining all energy efficiency targets, which always relate to primary consumption, moreover. In calculating the environmental benefits allegedly arising from the newly introduced tax structure, applicable to wind and solar energy for example, it is also necessary to factor in the massive areas of land and the substantial quantities of material required for energy generation purposes. It must be remembered that land and materials are not infinitely available, thereby refuting the oft-repeated but inaccurate assertion that renewable energies are inexhaustible. Resulting pressure on the environment increases disproportionately, the larger the number of interim conversion processes required and the smaller the percentage of primary energy actually contained in the final energy generated. However, with the development of the so-called energy transition process, energy conversion products such as hydrogen become increasingly important for interim storage purposes. Owing to their fluctuating nature, renewable energies, unlike fossil fuels, cannot provide the necessary baseload power in the absence of other battery storage technologies also involving the processing of raw materials.

Amendment 270 #

Proposal for a directive
Article 16 – paragraph 1 – point b – indent 3

~~— generated from sustainable biomass or from products produced from sustainable biomass;~~deleted

Amendment 271 #

Proposal for a directive
Article 16 – paragraph 1 – point b – indent 4

~~– generated from methane emitted by abandoned coalmines;~~deleted

Amendment 272 #

Proposal for a directive
Article 16 – paragraph 1 – point b – indent 5

– generated from fuel cells powered by renewable fuels of non-biological origin;

Amendment 273 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 16 – paragraph 1 – point b – indent 5 a (new)

– energy from renewable sources that are produced, consumed, stored, or shared by renewables self-consumers, jointly acting renewables self-consumers and final household and SMEs customers that participate as a member or shareholder in a renewable energy community, as defined in Directive (EU) 2018/2001;

Amendment 274 #

Proposal for a directive
Article 16 – paragraph 1 – point b – indent 5 a (new)

– generated from low carbon sources.

Amendment 275 #

Proposal for a directive
Article 16 – paragraph 1 – point b – paragraph 1

Member States may also refund to the ~~producer~~renewable energy producer, including renewable self-consumers, jointly-acting renewables self-consumers, and final household customers that participate as a member or shareholder in a renewable energy community, some or all of the amount of tax paid by the consumer on electricity produced from products specified in this paragraph.

Amendment 276 #

Proposal for a directive
Article 16 – paragraph 1 – point b – paragraph 1

Member States may also refund to the producer, including active customers, energy communities or power purchase agreements supplying active customers, some or all of the amount of tax paid by the consumer on electricity produced from products specified in this paragraph.

Amendment 277 #

Proposal for a directive
Article 16 – paragraph 1 – point c

(c) electricity produced from combined heat and power generation, provided that cogeneration by the combined generators is high-efficiency cogeneration as defined in Article 2, point (34), of Directive 2012/27/EU. ;deleted

Amendment 278 #

Proposal for a directive
Article 16 – paragraph 1 – point c

(c) energy products and electricity produced from combined heat and power generation~~, provided that cogeneration by the combined generators is high-efficiency cogeneration as defined in Article 2, point (34), of Directive 2012/27/EU.~~ ;

Amendment 279 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Article 16 – paragraph 1 – point d

(d) renewable fuels of non-biological origin, and advanced sustainable biofuels, bioliquids~~, biogas and advanced sustainable products falling within CN codes 4401 and 4402~~ and biogas;

Amendment 28 #

Proposal for a directive
Recital 2

(2) Directive 2003/96/EC was adopted in order to ensure the proper functioning of the internal market as regards the taxation of energy products and electricity. Directive 2003/96 also integrated environmental protection requirements, in particular, in the light of the ~~Kyoto Protocol to the United Nations Framework Convention on Climate Change~~Paris Agreement from 2015.

Amendment 280 #

Gheorghe FALCĂ, Angelika NIEBLER, Marian-Jean MARINESCU, Markus PIEPER, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 16 – paragraph 1 – point e

~~(e) products falling within CN code 2705 used for heating purposes.~~deleted

Amendment 281 #

Proposal for a directive
Article 16 – paragraph 1 – point e a (new)

(ea) Member States shall apply a minimum rate up to zero to energy products and electricity used for agricultural, horticultural or piscicultural, aquaculture works, and in forestry.

Amendment 282 #

Proposal for a directive
Article 16 – paragraph 1 – point ea (new)

(ea) energy products and electricity used for the carriage of goods and passengers by rail, metro, tram and trolley bus;

Amendment 283 #

Ivars IJABS, Christophe GRUDLER

Proposal for a directive
Article 16 – paragraph 1 – point e a (new)

(ea) natural gas and LPG used as propellants;

Amendment 284 #

Proposal for a directive
Article 16 – paragraph 1 – point e a (new)

(ea) renewable hydrogen

Amendment 285 #

Proposal for a directive
Article 16 – paragraph 1 – point e b (new)

(eb) electricity, natural gas, coal and solid fuels used by households and/or by organisations recognised as charitable by the Member States concerned. In the case of such charitable organisations, Member States may continue 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 286 #

Proposal for a directive
Article 16 – paragraph 1 – point eb (new)

(eb) energy products supplied for use as fuel for navigation on inland waterways (including fishing), other than in private pleasure craft, and electricity produced on board a craft;

Amendment 287 #

Proposal for a directive
Article 16 – paragraph 1 – point e c (new)

(ec) Member States may apply a level of taxation as low as zero to energy products and electricity used in the agricultural, horticultural, fish-farming and forestry sectors.

Amendment 288 #

Proposal for a directive
Article 16 – paragraph 1 – point e c (new)

(ec) natural gas in Member States in which the share of natural gas in the final consumption of natural gas and solid fuels remains below 80%;

Amendment 289 #

Proposal for a directive
Article 16 – paragraph 1 – point e d (new)

(ed) natural gas in Member States in which the share of natural gas in final energy consumption was less than 40% in 2019;

Amendment 29 #

Proposal for a directive
Recital 2 a (new)

(2a) The objective of energy taxation is primarily environmental as an instrument to shift consumption and investment patterns. A secondary but important objective includes revenue-raising. Seeking other policy objectives through energy taxation might lower its primary and secondary objectives. Energy taxation is not a redistributive policy instrument, although it can have such an impact.

Amendment 290 #

Proposal for a directive
Article 16 – paragraph 1 a (new)

Where electricity and heat meet the criteria for high-efficiency cogeneration [on the date of entry into force of this Directive], Member State shall apply to them, under fiscal control, exemptions or reductions in the level of taxation, irrespective of any further changes to the provisions of other legislation defining high-efficiency cogeneration.

Amendment 291 #

Proposal for a directive
Article 16 – paragraph 1 a (new)

Member States shall exempt consumers under PPAs, energy communities and active consumers whose self-production of electricity derives from products specified in this Article.

Amendment 292 #

Proposal for a directive
Article 17 – paragraph 1 – point a

(a) reductions in the level of taxation, which shall not go below the minima as set out in Table C and D of Annex I, to energy products and electricity used for combined heat and power generation, without prejudice to Article 13;deleted

Amendment 293 #

Proposal for a directive
Article 17 – paragraph 1 – point a

Amendment 294 #

Proposal for a directive
Article 17 – paragraph 1 – point a

(a) reductions in the level of taxation, ~~which shall not go below the minima as set out in Table C and D of Annex I,~~ to energy products and electricity used for combined heat and power generation, without prejudice to Article 13;

Amendment 295 #

Proposal for a directive
Article 17 – paragraph 1 – point b – subparagraph 1

(b) reductions in the level of taxation, which shall not go below the minima as set out in Table B and D of Annex I, to energy products and electricity used for the carriage of goods and passengers by electrified rail, metro, tram and trolley bus, and for local public passenger transport, electric vehicles for waste collection, armed forces and public administration, for disabled people transport and ambulances;

Amendment 296 #

Proposal for a directive
Article 17 – paragraph 1 – point b – subparagraph 1

(b) reductions in the level of taxation~~, which shall not go below the minima as set out in Table B and D of Annex I,~~ to energy products and electricity used for the carriage of goods and passengers by rail, metro, tram and trolley bus, and for local public passenger transport, waste collection, armed forces and public administration, disabled people and ambulances;

Amendment 297 #

Proposal for a directive
Article 17 – paragraph 1 – point b – subparagraph 1

(b) reductions in the level of taxation, ~~which shall not go below the minima as set out in Table B and D of Annex I,~~ to energy products and electricity used for the carriage of goods and passengers by rail, metro, tram and trolley bus, as well as ferries in the case of islands and for local public passenger transport, waste collection~~, armed forces~~ and public administration, disabled people and ambulances;

Amendment 298 #

Proposal for a directive
Article 17 – paragraph 1 – point b a (new)

(ba) after the end of the transition period, and provided that, according to the Social Monitor set out in Article 30a, significant progress has been made, Member States shall continue to exempt households recognised in a condition of energy poverty.

Amendment 299 #

Proposal for a directive
Article 17 – paragraph 1 – point c

(c) reductions in the level of taxation, which shall not go below the minima as set out in Table C and D of Annex I, to 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 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. For the purposes of point (c), the minimum levels of taxation as set out in Tables C and D of Annex I shall start from zero and increase over a transitional period of ten years by one tenth of the final minimum rates in each year. For the purposes of point (c), energy products and electricity used by households recognised as vulnerable may be exempt for a maximum period of ten years after the entry into force of this Directive. For the purposes of this paragraph, ‘vulnerable households’ shall mean households significantly affected by the impacts of this Directive which, for the purpose of this Directive, means that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable income.deleted

Amendment 30 #

Proposal for a directive
Recital 3

Amendment 300 #

Proposal for a directive
Article 17 – paragraph 1 – point c – subparagraph 2

For the purposes of point (c), the minimum levels of taxation as set out in Tables C and D of Annex I shall start from zero and increase over a transitional period of ten years by one tenth of the final minimum rates in each year.deleted

Amendment 301 #

Proposal for a directive
Article 17 – paragraph 1 – point c – subparagraph 3

Amendment 302 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 17 – paragraph 1 – point c – subparagraph 3

For the purposes of point (c), energy products and electricity used by households recognised as vulnerable may be exempt for a maximum period of ten years after the entry into force of this Directive. For the purposes of this paragraph, ‘vulnerable households’ shall mean households significantly affected by the impacts of this Directive which, for the purpose of this Directive, means that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable income; . As set out in the proposal for a Directive of the European Parliament and of the Council on energy efficiency (recast) (COM(2021)558), energy poverty means a household’s inability to secure a basic energy supply and to afford the basic energy services it needs for basic levels of comfort and health and a decent standard of living, including adequate heating and cooling, lighting, and energy to power appliances, against the backdrop of the national context, social policy and other relevant policies, as a result of an insufficient disposable income.

Amendment 303 #

Proposal for a directive
Article 17 – paragraph 1 – point c – subparagraph 3

For the purposes of point (c), energy products and electricity used by households recognised as vulnerable may be exempt for a ~~maximum~~ period of ten years after the entry into force of this Directive. For the purposes of this paragraph, ‘vulnerable households’ shall mean households significantly affected by the impacts of this Directive which, for the purpose of this Directive, means that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable incomein energy and transport poverty or households who face or are at risk of facing a situation of significantly limited access to employment, including self-employment, and/or to education and training, and/or to a decent standard of living and essential services, implying low capacities to adapt to the consequences of the green transition and are significantly affected by the price impacts of the inclusion of buildings and road transport into the scope of Directive 2003/87/EC and the recast of Directive 2003/96/EC.

Amendment 304 #

Proposal for a directive
Article 17 – paragraph 1 – point c – subparagraph 3

For the purposes of point (c), energy products and electricity used by households recognised as ~~vulnerable~~low and middle-income by Member States may be exempt for a maximum period of ten years after the entry into force of this Directive. For the purposes of this paragraph, ‘vulnerable households’ shall mean households significantly affected by the impacts of this Directive which, for the purpose of this Directive, means that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable income.

Amendment 305 #

Proposal for a directive
Article 17 – paragraph 1 – point c – subparagraph 3

For the purposes of point (c), energy products and electricity used by households ~~recognised as vulnerable may be exempt for a maximum per~~living in a conditiodn of ten ~~years after the entry into force of this Directive. For the purposes of this paragraph, ‘vulnerable households’ shall mean households significantl~~ergy poverty as defined in the Energy aEffected by the impacts of this Directive which, for the purpose of this Directive, means that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable incomiciency Directive shall be exempt as long as is needed after the entry into force of this Directive.

Amendment 306 #

Proposal for a directive
Article 17 – paragraph 1 – point c – subparagraph 3

For the purposes of point (c), energy products and electricity used by households ~~recognised as vulnerable may be exempt for a maximum period of ten years after the entry into force of this Directive. For the purposes of this paragraph, ‘vulnerable households’ shal~~living in a condition of energy poverty as defined in the [Recast of the Energy Efficiency Directive (recast) (COM(2021)558)] who are also below the 60% of the national median ~~households significantly affected by the impacts of this Directive which, for the purpose of this Directive, m~~equivalised disposable income, may be exempt for a maximum period of ten yeanrs ~~that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable income~~after the entry into force of this Directive..

Amendment 307 #

Proposal for a directive
Article 17 – paragraph 1 – point c – subparagraph 3 a (new)

As set out in the proposal for a Directive of the European Parliament and of the Council on energy efficiency (recast)(COM(2021)558), energy poverty means a household’s inability linked to the non-affordability to meet its basic energy supply needs and lack of access to essential energy services as to guarantee basic levels of comfort and health, a decent standard of living, including adequate heating and cooling, lighting, and energy to power appliances, in the relevant national context, existing social policy and other relevant policies, as a result of an in sufficient disposable income.

Amendment 308 #

Proposal for a directive
Article 17 – paragraph 1 – point d

(d) reductions in the level of taxation~~, which shall not go below the minima as set out in Table C and D of Annex I~~ to energy products used for heating purposes and to electricity, used for agricultural, horticultural or aquaculture works, and in forestry.

Amendment 309 #

Proposal for a directive
Article 18 – paragraph 1 – introductory part

Without prejudice to Article 5, as applicable as a single use, Member States may apply tax reductions , which shall not go below the relevant minima as set out in Tables B, C and D of Annex I for a maximum period of ten years after the entry into force of this Directive, on the consumption of energy products used for heating purposes or for the purposes of Article 8(2) , points (b) and (c), and on electricity in the following cases:

Amendment 31 #

Proposal for a directive
Recital 3

(3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 . Energy taxation can contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and on health. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . The establishment of minimum levels of taxation should not damage intra-EU connectivity. Member States at the periphery, remote regions, islands and areas that are not able to rely on suitable alternative modes of transport for natural or infrastructural reasons depend on aviation and maritime transport and should not be disproportionately affected. New taxes on aviation and maritime fuels that would not take into account these specificities would penalise citizens living and businesses operating in these areas and, to a larger extent, would prove detrimental to the economic, social and territorial cohesion of the Union. __________________ 28COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.

Amendment 310 #

Proposal for a directive
Article 18 – paragraph 1 – introductory part

Without prejudice to Article 5, as applicable as a single use, Member States may apply tax reductions~~, which shall not go below the relevant minima as set out in Tables B, C and D of Annex I~~ on the consumption of energy products used for heating purposes or for the purposes of Article 8(2) , points (b) and (c), and on electricity in the following cases:

Amendment 311 #

Gheorghe FALCĂ, Angelika NIEBLER, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 18 – paragraph 1 – introductory part

Without prejudice to Article 5, as applicable as a single use, Member States may apply tax reductions ~~, which shall not go below the relevant minima as set out in Tables B, C and D of Annex I~~ on the consumption of energy products used for heating purposes or for the purposes of Article 8(2) , points (b) and (c), and on electricity in the following cases:

Amendment 312 #

Proposal for a directive
Article 18 – paragraph 1 – introductory part

Without prejudice to Article 5, as applicable as a single use, Member States may apply tax reductions ~~, which shall not go below the relevant minima as set out in Tables B, C and D of Annex I~~ on the consumption of energy products used for heating purposes or for the purposes of Article 8(2) , points (b) and (c), and on electricity in the following cases:

Amendment 313 #

Gheorghe FALCĂ, Angelika NIEBLER, Marian-Jean MARINESCU, Markus PIEPER, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 18 – paragraph 1 – point a – introductory part

(a) in favour of energy-intensive business conditional on the conclusion of agreements between them (beneficiaries), or associations of beneficiaries, and the Member State whereby the beneficiaries or associations of beneficiaries commit themselves to achieve highly energy efficient, circular, zero-pollution and renewable based business operation through actions which may relate, among other things, to a reduction in energy consumption, the uptake of sustainable renewable energy sources a reduction in emissions and other pollutants, or any other environmental protection measure.

Amendment 314 #

Proposal for a directive
Article 18 – paragraph 1 – point a – paragraph 1 a (new)

Without prejudice to Article 4(1), Member States may apply a minimum rate up to zero to energy products and electricity used by energy-intensive businesses as defined in paragraph 1 of this Article.

Amendment 315 #

Proposal for a directive
Article 18 – paragraph 1 – point b – introductory part

(b) ~~where~~in favour of other businesses, especially SMEs and start-ups, conditional on the conclusion of agreements are concluded ~~with~~between Member States and business entities as referred to in Article 19 or associations of such business entities ~~, or where tradable per~~whereby the beneficiaries or associations of beneficiaries commit scthem~~es or equivalent measures are implemented, as far as they lead to the achievement of environmental protection objectives or to improvements in energy efficiency~~selves to achieve highly energy efficient, circular, zero-pollution and renewable based business operation through actions which may relate, among other things, to a reduction in energy consumption, the uptake of sustainable renewable energy sources a reduction in emissions and other pollutants, or any other environmental protection measure.

Amendment 316 #

Proposal for a directive
Article 18 – paragraph 1 a (new)

Member States shall verify the necessity of a tax reduction to indirectly contribute to a higher level of environmental protection by means of an ex ante open public consultation where the sectors eligible for the reductions are properly described and a list of the largest beneficiaries for each sector is provided.

Amendment 317 #

Proposal for a directive
Article 18 – paragraph 1 b (new)

The agreements referred to in point (a) and (b) of paragraph 1 shall fulfil all of the following conditions: (i) the substance of the agreements is negotiated by the Member State, specifies the targets and fixes a time schedule for reaching the targets; (ii) the Member State ensures independent and regular monitoring of the commitments in the agreements; and (iii) the agreements are revised periodically in the light of technological and other developments and provide for effective penalties in the event that the commitments are not met.

Amendment 318 #

Proposal for a directive
Article 18 – paragraph 1 c (new)

Member States shall also commit to monitoring that beneficiaries referred to in points (a) and (b) do one or more of the following: (i) when beneficiaries are required to conduct and energy audit under Article 8(4) of Directive 2012/27/EU, implement recommendations of the audit report, to the extent that the pay-back time for the relevant investments does not exceed 3 years and that the costs of their investments is proportionate; (ii) reduce the GHG footprint of their electricity consumption, so as to cover as much energy consumption as possible, and at least 50 % from additional renewable energy sources; (iii) invest at least 80% of the tax reduction amount in projects that lead to substantial reductions of the installation’s greenhouse gas emissions; where applicable, the investment should lead to reductions to a level well below the relevant benchmark used for free allocation in the Union ETS.

Amendment 319 #

Proposal for a directive
Article 20 – paragraph 1 – subparagraph 1

In addition to the provisions set out in the previous Articles, in particular in Articles 14, 15, 16, 17 and 18, the Council, acting unanimously on a proposal from the Commission, may adopt implementing acts, authorising any Member State to introduce further exemptions or reductions for specific policy considerations. Where it is necessary, for reasons of protection of environment and human health, including the reduction of air pollution, the Council, acting unanimously on a proposal from the Commission, may adopt implementing acts, authorising any Member State to introduce specific increased rates derogating from the ranking between the minimum levels of taxation as laid down in Annex I.

Amendment 32 #

Proposal for a directive
Recital 3

(3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 and legislative proposals stemming therein. Energy taxation ~~can~~should contribute to ~~the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990,~~reduce greenhouse gas emissions in line with the Climate Law, the achievement of the renewable and energy efficiency targets as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity ~~better~~thoroughly reflects the impact they have on the environment ~~and on health~~, health and biodiversity. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . __________________ 28COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.

Amendment 320 #

Proposal for a directive
Article 20 – paragraph 1 – subparagraph 1

In addition to the provisions set out in the previous Articles, in particular in Articles 14 , 15 , 16, 17 and 18, the Council, acting unanimously on a proposal from the Commission, may adopt implementing acts, authorising any Member State to introduce further exemptions or reductions for specific policy considerations. Where it is necessary, for reasons of just transition, protection of environment and human health, including the reduction of air pollution, the Council, acting unanimously on a proposal from the Commission, may adopt implementing acts, authorising any Member State to introduce specific increased rates derogating from the ranking between the minimum levels of taxation as laid down in Annex I.

Amendment 321 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Article 20 – paragraph 3

3. If the Commission considers that the measures provided for in paragraph 1 are no longer sustainable, particularly in terms of fair competition or distortion of the operation of the internal market, or in terms of Union policy in the areas of health, protection of the environment, energy and transport, it shall submit appropriate proposals to the Council. The Council shall take a unanimous decision on these proposals.deleted

Amendment 322 #

Proposal for a directive
Article 21 – paragraph 2

2. If a Member State finds that energy products other than those referred to in paragraph 1 are intended for use, offered for sale or used as heating fuel, motor fuel or are otherwise giving rise to tax evasion, or tax avoidance ~~or abuse~~, it shall advise the Commission forthwith. This provision shall also apply for electricity. The Commission shall transmit the communication to the other Member States within one month of receipt. Within two months of that communication, the Member States shall communicate to the Commission their views regarding the detected practice of tax evasion, or tax avoidance ~~or abuse~~ concerning those energy products and electricity. Based on the views received form the Member States, and in case there is a risk for the proper functioning of the internal market or for the environment, the Commission shall adopt implementing acts to determine that the control and movement provisions of Directive 2008/118/EC are to apply to the products concerned. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 28(2).

Amendment 323 #

Proposal for a directive
Article 21 – paragraph 2 a (new)

2a. The Commission shall monitor the implementation of Article 15, in particular whether the application of this Article contributes to emission reductions from shipping and the implementation of the Green Deal ambitions, as well as possible trends of evasion by shipping companies seeking to avoid being bound by the requirements of this Directive. If and when such trends have been established, the Commission shall propose measures to prevent such avoidance. Such trends can include, but are not limited to; a [clear/10%] decrease in bunkering in ports in the Union, a decrease in the quantity of fuel bunkered in ports in the Union, changing routes for vessels calling on ports in the EU [10% fewer port calls], increased bunkering in ports outside the EU, an overall decrease in port traffic and connectivity of ports in the EU.

Amendment 324 #

Proposal for a directive
Article 22 – paragraph 2 a (new)

2a. For the purpose of applying Article 15(1), taxation as set out in Tables B and D of Annex I applied to energy products supplied for use as fuel to vessels shall be levied on a share[10%] of total fuels bunkered reflecting the share of fuels used for intra-EU waterborne navigation. The Commission shall establish the exact share to be subject to taxation for the different types of maritime transport through an implementing act. This calculation shall rely on average fuel consumption for intra-EU voyages, as per Regulation 2015/757, and reported in THETIS-MRV.

Amendment 325 #

Ivars IJABS, Nils TORVALDS, Christophe GRUDLER

Proposal for a directive
Article 22 – paragraph 4 – subparagraph 2

For the purposes of the first subparagraph, electricity storage facilities, including electric vehicles, batteries owned by active consumers or renewable energy communities and transformers of electricity ~~may~~shall be considered as redistributors when they supply electricity and shall not be subject to any double taxation.

Amendment 326 #

Proposal for a directive
Article 22 – paragraph 4 – subparagraph 2

For the purposes of the first subparagraph, electricity storage facilities, including from electric vehicles and household batteries owned by active consumers, and transformers of electricity may be considered as redistributors when they supply electricity and shall not be subject to any double taxation.

Amendment 327 #

Proposal for a directive
Article 22 – paragraph 4 – subparagraph 4

An entity producing electricity for its own use is regarded as a distributor~~. Notwithstanding Article 13, Member States may exempt small producers of electricity provided that~~ and therefore exempt from they tax ~~the~~on energy products ~~used for the production of that electricity~~.

Amendment 328 #

Proposal for a directive
Article 25 – paragraph 1

1. Energy products released for consumption in a Member State, contained in the standard tanks of commercial motor vehicles and intended to be used as fuel by those same vehicles, as well as in special containers, and intended to be used for the operation, during the course of transport, of the systems equipping those same containers shall be taxed once at origin and not be subject to taxation in any other Member State.

Amendment 329 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 27 – paragraph 2

2. Measures such as tax exemptions, tax reductions, tax differentiation and tax refunds within the meaning of this Directive might constitute State aid and in those cases have to be notified to the Commission pursuant to Article 108 (3) of the Treaty on the Functioning of the European Union. Information provided to the Commission on the basis of this Directive does not free Member States from the notification obligation pursuant to Article 108 (3) of the Treaty on the Functioning of the European Union .deleted

Amendment 33 #

Proposal for a directive
Recital 3

Amendment 330 #

Proposal for a directive
Article 29 – paragraph 2

~~2. The power to adopt the~~ delegated ~~acts referred to in Article 2(8) and Article 5(2) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.~~

Amendment 331 #

Gheorghe FALCĂ, Angelika NIEBLER, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 29 – paragraph 2

2. The power to adopt the delegated acts referred to in Article 2(8) ~~and Article 5(2)~~ shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.

Amendment 332 #

Proposal for a directive
Article 29 – paragraph 2

2. The power to adopt the delegated acts referred to in Article 2(8) ~~and Article 5(2)~~ shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.

Amendment 333 #

Gheorghe FALCĂ, Angelika NIEBLER, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Article 29 – paragraph 3

3. The delegation of power referred to in Article 2(8) and ~~Article 5(2)~~ may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.

Amendment 334 #

Gheorghe FALCĂ, Angelika NIEBLER, Cristian-Silviu BUŞOI, Marian-Jean MARINESCU, Vasile BLAGA

Proposal for a directive
Article 29 – paragraph 3

3. The delegation of power referred to in Article 2(8) ~~and Article 5(2)~~ may be revoked at any time by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.

Amendment 335 #

Proposal for a directive
Article 29 – paragraph 6

6. A delegated act adopted pursuant to Article 2(8) and ~~Article 5(2)~~ shall enter into force only if no objection has been expressed by the Council within a period of two months of notification of that act to the Council or if, before the expiry of that period, the Council have informed the Commission that it will not object. That period shall be extended by two months at the initiative of the Council.

Amendment 336 #

Proposal for a directive
Article 29 – paragraph 6

6. A delegated act adopted pursuant to Article 2(8) ~~and Article 5(2)~~ shall enter into force only if no objection has been expressed by the Council within a period of two months of notification of that act to the Council or if, before the expiry of that period, the Council have informed the Commission that it will not object. That period shall be extended by two months at the initiative of the Council.

Amendment 337 #

Proposal for a directive
Article 30 – paragraph 2 a (new)

2 a. In order to ensure uniform conditions for the implementation of this Directive, implementing powers should be conferred on the Commission in order to develop a robust and harmonised approach to, and application of, the taxation of marine fuels used in intra-EU waterborne navigation. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council. When establishing by means of implementing acts the relevant tax regime, the Commission should take into account the views of maritime stakeholder and relevant national authorities in Union Member States in order to ensure a level playing field and the competitiveness of the EU maritime sector, whilst minimising administrative burden.

Amendment 338 #

Proposal for a directive
Article 30 a (new)

Article 30 a Reporting obligations for the Member States - Social monitor By … [two years after the date of entry into force of this Directive] and every two years thereafter, Member States shall report to the Commission on the implementation of social measures directly or indirectly linked to the effects of this Directive. Such report shall include at least: (a) the ratio of the actual amount of increased revenues passed to MS’ national budget as a result of revised energy taxation to the amount of resources used on social measures tackling. (b) energy prices developments and relevant data available covering or mapping the energy poverty per region, per household, and per income group. (c) a detailed mapping of social instruments and measures implemented in the MS tackling the socio-economic consequences linked to the application of this revision.

Amendment 339 #

Proposal for a directive
Article 31 – paragraph -1 (new)

Before the entry into force of this Directive, the Commission shall carry out a impact assessment, in close cooperation with the relevant stakeholders, based on real data, of the possible impacts and risk of tankering and evasion to ports outside the EU. If the impact assessment finds that there is indeed a risk of a negative impact on the maritime sector and ports, without a corresponding positive contribution to lower shipping emissions and the Green Deal ambitions/without an impact on the use of conventional fuel by shipping, the entry into force of Article 15 of this Directive shall be delayed until 2026 The Commission shall by then propose measures to prevent such negative effects and to ensure the effectiveness of the Directive. Alignment with a market-based measure developed in the IMO shall be closely examined as a means of addressing potential negative impacts of the Directive.

Amendment 34 #

Proposal for a directive
Recital 3 a (new)

(3a) It is essential that this Directive implements the principles stemming from the Union strategy on energy system integration, hence reflecting in its provisions the cascading priority to first promote energy efficiency and savings throughout the economy, subsequently direct renewable electrification and for those applications that cannot be abated by other means the use of sustainable, renewables based fuels as well as enhance used of heat and storage to foster further integration across sectors, thus supporting the energy transition and boosting citizen participation while keeping costs for European authorities and European citizens within affordable limits.

Amendment 340 #

Gheorghe FALCĂ, Pernille WEISS

Proposal for a directive
Article 31 – paragraph 1

Every five years and for the first time ~~five years after 1 January~~in 2023,6 the Commission shall submit to the Council a report on the application of this Directive.

Amendment 341 #

Proposal for a directive
Article 31 – paragraph 1

Every five years and for the first time five years after 1 January 2023, the Commission shall perform a review of this Directive and submit to the Council a report on the application of this Directive, and, if needed, propose a new legislative act.

Amendment 342 #

Proposal for a directive
Article 31 – paragraph 1

Every five years and for the first time ~~fiv~~three years after 1 January 2023, the Commission shall submit to the European Parliament and the Council a report on the application of this Directive.

Amendment 343 #

Angelika NIEBLER

Proposal for a directive
Article 31 – paragraph 1

Every ~~five~~two years and for the first time ~~five~~two years after 1 January 2023, the Commission shall submit to the European Parliament and the Council a report on the application of this Directive.

Amendment 344 #

Proposal for a directive
Article 31 – paragraph 1

Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the European Parliament and to the Council a report on the application of this Directive.

Amendment 345 #

Proposal for a directive
Article 31 – paragraph 1

Every ~~fiv~~three years and for the first time ~~fiv~~three years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive.

Amendment 346 #

Proposal for a directive
Article 31 – paragraph 2

The report by the Commission shall, inter alia, examine ~~the minimum levels of taxation~~whether Article 16 should be revised and whether the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution of energy products taking into account the impact of the Emission Trading System on carbon pricing, distributional impacts in light of the objectives of the European Green Deal with regard to achieving a just transition, and whether the revised energy taxation directive sufficiently contributes to meaningful carbon pricing inducing behavioural change, the impact on reduction of greenhouse gases taking into account the advice of the European Scientific Advisory Board on Climate Change, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport, buildings and industry and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the relevant wider objectives of the Treaties.

Amendment 347 #

Proposal for a directive
Article 31 – paragraph 2

The report by the Commission shall, inter alia, examine the minimum levels of taxation, consider potential extensions of taxation exemptions provided to low- carbon fuels in light of the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport and the ~~justif~~application ofor the exemptions for electricity outlined in Article 15, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, including the impact of this Directive on carbon leakage and competitiveness through evasive action, the real value of the minimum levels of taxation and the relevant wider objectives of the Treaties.

Amendment 348 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU

Proposal for a directive
Article 31 – paragraph 2

The report by the Commission shall, inter alia, examine the minimum levels of taxation, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation ~~and~~, the effects of this Directive on the economic, social and territorial cohesion of Member States and regions that solely rely on aviation and maritime transport as well as the relevant wider objectives of the Treaties.

Amendment 349 #

Proposal for a directive
Article 31 – paragraph 2

The report by the Commission shall, inter alia, examine the minimum levels of taxation, the impact and market accessibility of innovation and technological developments, in particular as regards energy efficiency, the ~~use of~~market accessibility and the use of renewable fuels and electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the relevant wider objectives of the Treaties.

Amendment 35 #

Proposal for a directive
Recital 3 a (new)

(3a) The current geopolitical and socioeconomic situation, together with the rise in energy prices and the rate of inflation, calls for careful choices, which keep social costs, the impact on business competitiveness, and job losses to a minimum. The fact is that sustainable energy products are often far more costly than traditional options, and many individuals and companies cannot afford the requisite resources.

Amendment 350 #

Proposal for a directive
Article 31 – paragraph 2

The report by the Commission shall, inter alia, examine the minimum levels of taxation, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport, buildings and industry and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the relevant wider objectives of the Treaties.

Amendment 351 #

Proposal for a directive
Article 33 – subparagraph 2 a (new)

Article 15 shall apply from ... [date to be inserted].

Amendment 352 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Annex 1 – table A

Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule) ~~Final rate after completion of Start of transitional period~~Energy component rate CO2 tax rate Energy component rate (EUR/GJ) (EUR/tCO2) (EUR/GJ) Final rate after completion Start of transitional period ~~(01.01.2033)~~ of transitional period (01.01.2023) (01.01.2033) before ~~before~~ indexation Petrol 10,75 10,75 ~~10,75 Gasoil~~ 45 Gasoil 10,75 10,75 45 ~~10,75~~ Kerosene 10,75 10,75 ~~10,75~~45 Non-sustainable biofuels 10,75 10,75 45 ~~10,75~~ Liquefied Petroleum Gas (LPG) ~~7,17~~ 10,75 10,75 45 Natural gas 10,75 ~~7,17~~ 10,75 45 ~~10,75~~ Non-sustainable biogas 10,75 ~~7,17~~ 10,75 ~~10,75~~45 Non renewable fuels of non-biological origin 10,75 ~~7,17~~ 10,75 45 ~~10,75 Sustainable~~ food and feed crop biofuels ~~5,38~~ 10,75 10,75 ~~Sustainable~~ 45 food and feed crop biogas 10,75 ~~5,38~~ 10,75 45 ~~10,75~~ Sustainable biofuels 5,38 ~~5,38~~ 7,17 45 ~~5,38~~ Sustainable biogas 5,38 ~~5,38~~ 7,17 ~~5,38~~45 Low-carbon fuels 10,75 ~~0,15~~ 10,75 45 ~~5,38~~ Renewable fuels of non-biological origin 0,15 0,15 45 ~~0,15~~ Advanced sustainable biofuels and biogas 0,15 0,15 ~~0,15~~ 45

Amendment 353 #

Proposal for a directive
Annex 1 – table A

Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule) Final rate after completion of Start of transitional period transitional period (01.01.2023) (01.01.2033) before indexation Petrol 10,75 10,75 Gasoil 10,75 10,75 Kerosene 10,75 10,75 Non-sustainable biofuels 10,75 10,75 Liquefied Petroleum Gas (LPG) ~~7,17~~5,38 10,75 Natural gas ~~7,17~~5,38 10,75 Non-sustainable biogas ~~7,17~~5,38 10,75 Non renewable fuels of non-biological origin 7,17 10,75 Sustainable food and feed crop biofuels ~~5,38~~0,15 ~~10,75~~ 5,38 Sustainable food and feed crop biogas ~~5,38~~0,15 ~~10,75~~5,38 Sustainable biofuels ~~5,38~~0,00 5,38 Sustainable biogas ~~5,38~~0,00 5,38 Low-carbon fuels 0.1500 5,38 Renewable fuels of non-biological origin 0,1500 0,15 Advanced sustainable biofuels and biogas 0,00 0,15 Electricity 0,00 0,15 Electricity produced from low carbon sources 0,00 0,15

Amendment 354 #

Grzegorz TOBISZOWSKI, Zdzisław KRASNODĘBSKI, Elżbieta KRUK, Evžen TOŠENOVSKÝ, Pietro FIOCCHI, Beata SZYDŁO, Jacek SARYUSZ-WOLSKI, Jadwiga WIŚNIEWSKA, Anna ZALEWSKA, Jessica STEGRUD

Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule) Final rate after completion of Start of transitional period transitional period (01.01.2033) (01.01.2023) before indexation Petrol 10,75 10,75 Gasoil 10,75 10,75 Kerosene 10,75 10,75 Non-sustainable biofuels 10,75 10,75 ~~Liquefied Petroleum Gas (LPG) 7,17 10,75~~ Natural gas ~~7,17~~2,6 ~~10,75~~ 2,6 Non-sustainable biogas 7,17 10,75 Non renewable fuels of non-biological origin 7,17 10,75 Sustainable food and feed crop biofuels 5,38 10,75 Sustainable food and feed crop biogas 5,38 10,75 Sustainable biofuels 5,38 5,38 Sustainable biogas 5,38 5,38 Low-carbon fuels 0,15 5,38 Renewable fuels of non-biological origin 0,15 0,15 Advanced sustainable biofuels and biogas 0,15 0,15

Amendment 355 #

Proposal for a directive
Annex 1 – table A

~~Natural 7,17 10,75~~Start of transitional Final rate Start of transitional Final rate period (01.01.2023) after period (01.01.2023) after completion completion of of transitional transitional period period (01.01.2033) (01.01.2033) before indexation Natural 2,6 2,6 gas Low 0,15 ~~5,38~~0,15 carbon fuels

Amendment 356 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Annex 1 – table A a (new)

Table A. 1. — Maximum levels of taxation applicable to electricity for the purposes of Article 7 (in EUR/Gigajoule) transitional period (01.01.2023) - 01.01.2033) Electricity 0,15 Electricity produced from low carbon sources 0,15

Amendment 357 #

Proposal for a directive
Annex 1 – table A a (new)

Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/1000 l) Start of transitional period (01.01.2023) Final rate after completion of transitional period (01.01.2033) Liquefied Petroleum Gas (LPG) 125 125

Amendment 358 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Annex 1 – table B

Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule) Energy component CO2 tax rate rate (EUR/GJ) (EUR/tCO2) Energy component rate Final rate after (EUR/GJ) ~~Final rate after~~ completion of Start of transitional ~~period~~ transitional period ~~transitional~~ period (01.01.20323) ~~(01.01.2023)~~ (01.01.2033) before ~~before~~ indexation Gas oil 0,9 0,9 ~~0,9 Heavy fuel oil~~ 45 Heavy fuel oil 0,9 0,9 ~~0,9~~45 Kerosene 0,9 0,9 ~~0,9~~ 45 Non-sustainable biofuels 0,9 0,9 45 ~~0,9~~ Liquefied Petroleum Gas (LPG) 0,9 ~~0,6~~ 0,9 ~~0,9~~ 45 Natural gas 0,9 ~~0,6~~ 0,9 ~~0,9~~45 Non-sustainable biogas 0,9 ~~0,6~~ 0,9 45 ~~0,9~~ Non renewable fuels of non-biological origin ~~0,6~~ 0,9 0,9 ~~Sustainable~~ 45 food and feed crop biofuels ~~0,45~~ 0,9 0,9 ~~Sustainable~~ 45 food and feed crop biogas ~~0,45~~ 0,9 0,9 45 Sustainable biofuels 0,45 0,45 6 0,45 Sustainable biogas 0,45 ~~0,45~~ 0,6 0,45 Low-carbon fuels 0,9 ~~0.15~~ 0,9 0,45 Renewable fuels of non-biological origin 0,15 0,15 ~~0,1~~45 Advanced sustainable biofuels and biogas 0,15 0,15 ~~0,15~~ 45

Amendment 359 #

Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule) Final rate after completion of Start of transitional period transitional period (01.01.2023) (01.01.2033) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Non-sustainable biofuels 0,9 0,9 Liquefied Petroleum Gas (LPG) 0,6 0,9 Natural gas 0,6 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels of non-biological origin 0,6 0,9 Sustainable food and feed crop biofuels 0,45 15 0,945 Sustainable food and feed crop biogas 0,45 15 0,945 Sustainable biofuels 0,4500 0,45 Sustainable biogas 0,4500 0,45 Low-carbon fuels 0.1500 0,45 Renewable fuels of non-biological origin 0,1500 0,15 Advanced sustainable biofuels and biogas 0,1500 0,15 Electricity 0,00 0,15 Electricity produced from low carbon sources 0,00 0,15

Amendment 36 #

Proposal for a directive
Recital 3 a (new)

(3a) It is necessary to take into account the different starting points of Member States and provide them with adequate flexibility with regard to the measures to be taken to respond to the social impact of energy taxation.

Amendment 360 #

Grzegorz TOBISZOWSKI, Zdzisław KRASNODĘBSKI, Elżbieta KRUK, Evžen TOŠENOVSKÝ, Pietro FIOCCHI, Beata SZYDŁO, Jacek SARYUSZ-WOLSKI, Jadwiga WIŚNIEWSKA, Anna ZALEWSKA, Jessica STEGRUD

Proposal for a directive
Annex 1 – table B

Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule) Final rate after completion of Start of transitional period transitional period (01.01.2023) (01.01.2033) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 ~~0,9~~ 0,9 Non-sustainable biofuels 0,9 0,9 ~~Liquefied Petroleum Gas (LPG) 0,6 0,9~~ Natural gas ~~0,6~~ 0,3 ~~0,9~~ 0,3 Non-sustainable biogas ~~0,6~~ 0,6 ~~0,9~~ 0,9 Non renewable fuels of non-biological origin ~~0,6~~ 0,6 0,9 Sustainable food and feed crop biofuels 0,45 ~~0,9~~ 0,9 Sustainable food and feed crop biogas ~~0,45~~ 0,45 0,9 Sustainable biofuels 0,45 0,45 Sustainable biogas 0,45 0,45 Low-carbon fuels 0.15 0,45 Renewable fuels of non-biological origin 0,15 0,15 Advanced sustainable biofuels and biogas 0,15 0,15

Amendment 361 #

Proposal for a directive
Annex 1 – table B

Start of transitional Final rate Start of transitional Final rate period (01.01.2023) after period (01.01.2023) after completion completion of of transitional transitional period period (01.01.2033) (01.01. 2033) before indexation Natural 0,63 0,93 gas Low 0,15 0,415 carbon fuels

Amendment 362 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Annex 1 – table B a (new)

Table B.1. — Maximum levels of taxation applicable to electricity used for the purpose set out in Article 8(2) (in EUR/Gigajoule) transitional period (01.01.2023) - 01.01.2033) Electricity 0,15 Electricity produced from low carbon sources 0,15

Amendment 363 #

Proposal for a directive
Annex 1 – table B a (new)

Table B.1. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/1000 l) Start of transitional period (01.01.2023) Final rate after completion of transitional period (01.01.2033) Liquefied Petroleum Gas (LPG) 41 41

Amendment 364 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Annex 1 – table C

Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) Energy Energy ~~Final rate after completion of Start of transitional period transitional period~~CO2 tax rate component component rate (EUR/tCO2) rate (EUR/GJ) (EUR/GJ) Final rate after Start of completion of ~~(01.01.2023) (01.01.2033) before~~transitional transitional period period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 ~~0,9~~ 45 Heavy fuel oil 0,9 0,9 ~~0,9~~ 45 Kerosene 0,9 0,9 ~~0,9~~ 45 Coal and coke 0,9 0,9 ~~0,9~~ 45 Non-sustainable bioliquids ~~0,9~~ 0,9 0,9 45 Non-sustainable solid products falling within CN codes 4401 and 4402 0,9 0,9 ~~0,9 and 4402~~ 45 Liquefied Petroleum Gas (LPG) ~~0,6~~ 0,9 0,9 45 Natural gas ~~0,6~~ 0,9 0,9 45 Non-sustainable biogas 0,69 0,9 ~~0,9~~ 45 Non renewable fuels of non-biological origin 0,6 9 0,9 ~~Sustainable~~ 45 food and feed crop bioliquids ~~0,45~~ 0,9 0,9 ~~Sustainable~~ 45 food and feed crop biogas ~~0,45~~ 0,9 0,9 45 Sustainable bioliquids 0,45 0,6 0,45 Sustainable biogas 0,45 0,6 0, 45 Sustainable solid products falling within CN codes 4401 and 4402 0,45 0,6 ~~0,45~~ 4~~402~~ 5 Low-carbon fuels ~~0.15~~ 0,9 0,9 0,45 Renewable fuels of non-biological origin 0,15 0,15 ~~0,15~~ 45 Advanced sustainable bioliquids, biogas and products falling within CN 45 ~~0,15~~ 0,15 ~~within CN~~ 0,15 codes 4401 and 4402

Amendment 365 #

Proposal for a directive
Annex 1 – table C

Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) Final rate after completion of Start of transitional period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Coal and coke ~~0,9~~ 0,9 0,9 Non-sustainable bioliquids ~~0,9~~ 0,9 0,9 Non-sustainable solid products falling within CN codes 0,9 0,9 ~~codes~~ 4401 and 4402 Liquefied Petroleum Gas (LPG) 0,6 0,9 Natural gas ~~0,6~~ 0,00 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels of non-biological origin 0,6 0,9 Sustainable food and feed crop bioliquids 0,415 ~~0,9~~ 0,45 Sustainable food and feed crop biogas 0,45 15 0,945 Sustainable bioliquids 0,4500 0,45 Sustainable biogas 0,4500 0,45 Sustainable solid products falling within CN codes 0,4500 0,45 4401 and 4402 Low-carbon fuels ~~0,15~~0.00 0,45 Renewable fuels of non-biological origin 0,1500 0,15 Advanced sustainable bioliquids, biogas and products 0,1500 0,15 falling within CN codes 4401 and 4402 Electricity 0,00 0,15 Electricity produced from low carbon sources 0,00 0,15

Amendment 366 #

Grzegorz TOBISZOWSKI, Zdzisław KRASNODĘBSKI, Elżbieta KRUK, Evžen TOŠENOVSKÝ, Pietro FIOCCHI, Beata SZYDŁO, Jacek SARYUSZ-WOLSKI, Jadwiga WIŚNIEWSKA, Anna ZALEWSKA, Jessica STEGRUD

Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) Final rate after completion of Start of transitional period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Coal and coke 0,9 0,9 Non-sustainable bioliquids 0,9 0,9 Non-sustainable solid products falling within CN 0,9 0,9 codes 4401 and 4402 ~~Liquefied Petroleum Gas (LPG) 0,6 0,9~~ Natural gas 0,63 0,93 Non-sustainable biogas 0,6 0,9 Non renewable fuels of non-biological origin 0,6 0,9 Sustainable food and feed crop bioliquids 0,45 0,9 Sustainable food and feed crop biogas 0,45 0,9 Sustainable bioliquids 0,45 0,45 Sustainable biogas 0,45 0,45 Sustainable solid products falling within CN codes 0,45 0,45 4401 and 4402 Low-carbon fuels 0.15 0,45 Renewable fuels of non-biological origin 0,15 0,15 Advanced sustainable bioliquids, biogas and products 0,15 0,15 falling within CN codes 4401 and 4402

Amendment 367 #

Proposal for a directive
Annex 1 – table C

Start of transitional Final rate Start of transitional Final rate period (01.01.2023) after period (01.01.2023) after completion completion of of transitional transitional period period (01.01.2033) (01.01.2035) before indexation Coal and 0,915 0,9 coke Natural 0,615 0,9 gas Low 0,15 0,415 carbon fuels

Amendment 368 #

Łukasz KOHUT

Proposal for a directive
Annex I – table C – title

Minimum levels of taxation applicable to ~~heating fuels~~motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule)

Amendment 369 #

Proposal for a directive
Annex 1 – table C a (new)

Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/1000 l) Start of transitional period (01.01.2023) Final rate after completion of transitional period (01.01.2033) Liquefied Petroleum Gas (LPG) 0 0

Amendment 37 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 3 b (new)

(3b) A sustainable transition that is achieved without severe repercussions for individuals and companies must take account of the current economic and geopolitical context. Therefore, green taxes on energy products and electricity can only be introduced once adequate energy supplies, at affordable prices, can be guaranteed for all. Indeed, climate policies cannot be implemented at the expense of Europe’s social and economic fabric.

Amendment 370 #

Proposal for a directive
Annex 1 – table C a (new)

Table C. 1. — Maximum levels of taxation applicable electricity used for heating (in EUR/Gigajoule) transitional period (01.01.2023) - 01.01.2033) Electricity 0,15 Electricity produced from low carbon sources 0,15

Amendment 371 #

Grzegorz TOBISZOWSKI, Zdzisław KRASNODĘBSKI, Elżbieta KRUK, Evžen TOŠENOVSKÝ, Pietro FIOCCHI, Beata SZYDŁO, Jacek SARYUSZ-WOLSKI, Jadwiga WIŚNIEWSKA, Anna ZALEWSKA, Jessica STEGRUD

Final rate after completion of transitional period (01.01. 2033) ~~before indexation~~

Amendment 372 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Annex 1 – table D

Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule) Start of transitional period Final rate after completion of transitional (01.01.2023) period (01.01.2033) before indexat ion Electricity ~~0,15~~ 0,00 0,15 Electricity produced from low carbon sources 0,00 0,15

Amendment 373 #

Gheorghe FALCĂ, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Annex 1 – table D – row 2 (new)

Electricity-based hydrogen 0,15 0,15

Amendment 374 #

Proposal for a directive
Annex 1 – table D a (new)

Table D.1. — Maximum levels of taxation applicable to electricity (in EUR/Gigajoule) transitional period (01.01.2023) - 01.01.2033) Electricity 0,15 Electricity produced from low carbon sources 0,15

Amendment 38 #

Proposal for a directive
Recital 3 c (new)

(3c) All decisions on taxation fall to the Member States, which have sovereignty in this area. Common binding rules on taxation go against the principles of subsidiarity, effectiveness and proportionality enshrined in the Treaties.

Amendment 39 #

Proposal for a directive
Recital 4

(4) Environmental taxation ~~can be~~is a cost- effective mean for the Union and Member States to become energy independent and achieve the targeted reductions of greenhouse gasses, improve energy savings and energy efficiency, while spurring the uptake of renewable energy source. The proper functioning of the internal market requires common rules on that taxation.

Amendment 40 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 4

(4) Environmental taxation can be a cost-effective mean for Member States to achieve the targeted reductions of greenhouse gasses. The proper functioning of the internal market requires common rules on that taxationThere are measures other than taxation which can influence behaviour and bring about the energy transition in a more effective and less costly way.

Amendment 41 #

Proposal for a directive
Recital 4

(4) Environmental taxation can be a cost-effective mean for Member States to achieve ~~the targeted~~improvements in environmental footprint and contribute to the reductions of greenhouse gasse emissions. The proper functioning of the internal market requires common rules on that taxation.

Amendment 42 #

Proposal for a directive
Recital 4 a (new)

(4a) The revision of the Council Directive, restructuring the Union framework for the taxation of energy products and electricity and the revision of Directive 2003/87/EC have to be better aligned to guarantee effective carbon pricing throughout the Union and across sectors. A minimum carbon price, introduced through this revised Council Directive, would complement the reform of the European Emission Trading System and would help achieving the European Union 2030 climate targets in a cost efficient way.

Amendment 43 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 4 b (new)

(4b) The introduction of a minimum carbon price in this revised Council Directive will allow the deduction of the carbon price established in the emission trading system for buildings and road transport established pursuant to Chapter IVa of Directive 2003/87/EC to avoid double taxation.

Amendment 44 #

Proposal for a directive
Recital 5

(5) Member States should, however, be able to use the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes not necessarily nor specifically or exclusively related to the reduction of environmental footprint and contribution to the reduction of greenhouse gase emissions.

Amendment 45 #

Proposal for a directive
Recital 5

(5) Member States should, however, be able to uscalibrate the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes not necessarily nor specifically or exclusively related to the reduction of greenhouse gases.

Amendment 46 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Recital 5 a (new)

(5a) In order to ensure uniform conditions for the implementation of this Directive, support should be given to the member states to implement public investments for the development of more energy efficient and zero-carbon transport modes.

Amendment 47 #

Proposal for a directive
Recital 6

~~(6) Appreciable differences in the national levels of energy taxation applied by Member States could prove detrimental to the proper functioning of the internal market.~~deleted

Amendment 48 #

Proposal for a directive
Recital 6

(6) Appreciable differences in the national levels of energy taxation applied by Member States could prove detrimental to the proper functioning of the internal market as well as to the achievement of the climate and energy goals. The European Court of Auditors also identified that the level of taxation of energy sources does not reflect their greenhouse gas emissions in the European Union. In addition, the price of energy products did not reflect the environmental cost of emissions.

Amendment 49 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 7

(7) The establishment of appropriate Union minaximum levels of taxation may enable existing differences in the national levels of taxation to be reduced. (This amendment applies throughout the text)

Amendment 50 #

Proposal for a directive
Recital 8

(8) As a party to the United Nations Framework Convention on Climate Change, the Union has ratified the Paris Agreement . The taxation of energy products and, where appropriate, electricity is one of the instruments available for achieving the Paris Agreement objectives.deleted

Amendment 51 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Recital 8

(8) As a party to the United Nations Framework Convention on Climate Change, the Union has ratified the Paris Agreement. THowever, the taxation of energy products ~~and~~or, where appropriate, electricity is ~~one of the instruments available~~not currently a suitable or viable instrument for achieving the Paris Agreement objectives.

Amendment 52 #

Proposal for a directive
Recital 9 a (new)

(9a) The Council needs to examine the exemptions and reductions and the minimum levels of taxation periodically, taking into consideration the proper functioning of the internal market, the real value of the minimum levels of taxation, the competitiveness of Union businesses in the international framework and the wider objectives of the Treaty.

Amendment 53 #

Proposal for a directive
Recital 10

Amendment 54 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Recital 10

(10) 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 set, Member States should, also for reason of fiscal neutrality, ensure equal levels of national taxation on all products concerned.~~

Amendment 55 #

Proposal for a directive
Recital 10

Amendment 56 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Recital 10

(10) In the interest of fiscal neutrality, the same minaximum levels of taxation should apply for each component of energy taxation, to all energy products put to a given use. Where equal minaximum levels of taxation are thus set, Member States should, also for reason of fiscal neutrality, ensure equal levels of national taxation on all products concerned.

Amendment 57 #

Proposal for a directive
Recital 10 a (new)

(10a) Member States should be given the flexibility necessary to define and implement policies appropriate to their national circumstances.

Amendment 58 #

Proposal for a directive
Recital 10a (new)

(10a) Member States should be given the flexibility they need to devise and implement policies that fit their national context. Or. it (2003/96/EC recital 9 (adapted))

Amendment 59 #

Gheorghe FALCĂ, Pernille WEISS, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Recital 11

(11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates. The minimum levels of energy taxation should be automatically aligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. This alignment should be made on the basis of the changes in the Union- wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat.deleted

Amendment 60 #

Proposal for a directive
Recital 11

Amendment 61 #

Proposal for a directive
Recital 11

Amendment 62 #

Proposal for a directive
Recital 12

(12) In order to ensure a smooth implementation of certain provisions relating to some products or uses, and to avoid undesirable effects on social and territorial equality a transitional period of application is needed.

Amendment 63 #

Proposal for a directive
Recital 12

(12) In order to ensure a smooth implementation of certain provisions relating to some products or uses, a transitional period of application ismay be needed.

Amendment 64 #

Proposal for a directive
Recital 13

(13) As a general principle, Member States should apply to energy products and electricity levels of taxation not less than the minimum levels of taxation as set out by the Directive. Member States should be permitted to comply with the Union minimum taxation levels by taking into account the total charge levied in respect of all indirect taxes which they have chosen to apply (excluding VAT).deleted

Amendment 65 #

Proposal for a directive
Recital 13

(13) As a general principle, Member States should apply to energy products and electricity levels of taxation not less than the minimum levels of taxation as set out by the Directive. Member States should be permitted to comply with the Union minimum taxation levels by taking into account the total charge levied in respect of all indirect taxes which they have chosen to apply (excluding VAT).deleted

Amendment 66 #

Proposal for a directive
Recital 13

(13) As a general principle, Member States should apply to energy products and electricity levels of taxation not less than the minimum levels of taxation as set out by the Directive., maintaining the level playing field between Member States whilst safeguarding the competitiveness of the EU economy. Member States wish to introduce or retain different types of taxation on energy products and electricity. To that end, Member States should be permitted to comply with the Union minimum taxation levels by taking into account the total charge levied in respect of all indirect taxes which they have chosen to apply (excluding VAT), as long as this does not negatively affect the level playing field between Member States.

Amendment 67 #

Proposal for a directive
Recital 13 a (new)

(13a) The time-limited tax exemption for sustainable fuels is crucial to stimulate their uptake and use in the maritime sector. Since most of these fuels are still in early stages of development, more than ten years will be needed to make them become broadly available at scale. Accordingly, a potential extension of the tax exemption should be considered as part of a mid-term review in 2026 or 2027.

Amendment 68 #

Proposal for a directive
Recital 14

(14) Fiscal arrangements made in connection with the implementation of this Union framework for the taxation of energy products and electricity are a matter for each Member State to decide. In this regard, Member States might decide not to increase the overall tax burden if they consider that the implementation of such a principle of tax neutrality could contribute to the restructuring and the modernisation of their tax systems by encouraging behaviour conducive to greater protection of the environment ~~and increased labour use~~, including by spurring energy efficiency renewable energy uptake, and increased labour use. It is strongly encouraged to design the tax system in such a way that the potential regressive nature of the energy taxation directive is minimised and where necessary compensated through a strong progressivity of the tax system, along with redistributive policies.

Amendment 69 #

Proposal for a directive
Recital 14 a (new)

(14a) The average welfare impacts of this Directive are estimated to be very limited across all Member States. Electricity constituting a larger share of expenditure of lower-income households, the electricity tax rate reductions set out in this Directive have substantially progressive impacts across the EU-wide distribution and the distribution within all Member States that would need to apply them.

Amendment 70 #

Proposal for a directive
Recital 15

(15) Energy prices are key elements of energy, transport and environment policies in the Union. In the contexts of high energy prices due to volatility in international fossil fuels markets, Member States could mitigate the increase in retail prices for vulnerable households and microenterprises by, among others, reducing taxes and levies in consumers’ energy bills, as foreseen by the Electricity Market Directive (Directive (EU) 2019/944) as also recalled in the Communication from the European Commission “Tackling rising energy prices: a toolbox for action and support”.

Amendment 71 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Recital 15

(15) Energy prices are key elements of energy, transport ~~and environment~~, industrial and social policies in the Union.

Amendment 72 #

Proposal for a directive
Recital 15 a (new)

(15a) The possibility of applying differentiated national rates of taxation to the same product should be allowed in certain circumstances or permanent conditions, provided that Union minimum levels of taxation and internal market and competition rules are respected.

Amendment 73 #

Proposal for a directive
Recital 15a (new)

(15a) Taxation partly determines the price of energy products and electricity. Or. it (2003/96/EC recital 13)

Amendment 74 #

Proposal for a directive
Recital 15b (new)

(15b) In the current circumstances, which call for the pursuit of European energy autonomy, social stability, territorial cohesion and economic recovery as matters of priority, countries should be allowed to apply different rates of taxation to the same product, within the limits of the taxation ceilings set at European level. Or. it (2003/96/EC recital 15)

Amendment 75 #

Proposal for a directive
Recital 17

(17) It is necessary to establish different Union minaximum levels of taxation according to the use of the energy products and electricity.

Amendment 76 #

Proposal for a directive
Recital 18

(18) Energy products used as a motor fuel for certain purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, notably in the transport sector. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating purposes during the necessary time following the entry into force of this Directive.

Amendment 77 #

Gheorghe FALCĂ, Pernille WEISS, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 18

(18) Energy products used as a motor fuel for certain industrial and commercial purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, notably in the transport sector. This is especially important for electricity provided to vessels at berth (OPS). To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating purposes during the necessary time following the entry into force of this Directive. Member States should also permanently exempt electricity provided to vessels at berth.

Amendment 78 #

Proposal for a directive
Recital 18

(18) Energy products used as a motor fuel for certain industrial and commercial purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, notably in the transport sector. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating purposes during the necessary time following the entry into force of this Directive.

Amendment 79 #

Gheorghe FALCĂ, Angelika NIEBLER, Marian-Jean MARINESCU, Markus PIEPER, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 18

(18) Energy products used as a motor fuel for certain purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, ~~notably~~including in the transport sector and heating and cooling. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating and cooling purposes during the necessary time following the entry into force of this Directive.

Amendment 80 #

Proposal for a directive
Recital 18 a (new)

(18a) The taxation of diesel motor fuel used by hauliers, notably those engaging in intra-Union activities, should require a possibility for a specific treatment, including measures to allow for the introduction of a system of road user charges, in order to limit the distortion of competition operators might be confronted with.

Amendment 81 #

Gheorghe FALCĂ, Angelika NIEBLER, Marian-Jean MARINESCU, Markus PIEPER, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 19

(19) The need to pursue the objectives of the Directive requires that no distinction is made between commercial and non-commercial diesel as well as business and non-business use for heating fuels and electricity.deleted

Amendment 82 #

Proposal for a directive
Recital 19

Amendment 83 #

Gheorghe FALCĂ, Angelika NIEBLER, Markus PIEPER, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 19

(19) ~~The need to pursue the objectives of the Directive requires that no distinction is made between commercial and~~Member States might need to differentiate between commercial and non- commercial diesel. Member States could use this possibility to reduce the gap between the taxation of non-commercial ~~die~~gas oil useld as ~~well as b~~propellant and petrol. Business use and non-business use ~~for heating fuels and electricity~~of energy products and electricity could be treated differently for tax purposes.

Amendment 84 #

Proposal for a directive
Recital 19 a (new)

(19a) Where appropriate Member States might need to be able to differentiate between commercial and non-commercial diesel. Member States could use this option to reduce the gap between non- commercially taxed gas oil and petrol.

Amendment 85 #

Gheorghe FALCĂ, Pernille WEISS, Markus PIEPER, Marian-Jean MARINESCU, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA, Angelika NIEBLER

Proposal for a directive
Recital 20

Amendment 86 #

Ivars IJABS

Proposal for a directive
Recital 20

Amendment 87 #

Proposal for a directive
Recital 20

Amendment 88 #

Proposal for a directive
Recital 20 a (new)

(20a) The climate impact of aviation has been long established by the scientific community, and in particular by the IPCC at least since its 1999 Special report on Aviation and the Global Atmosphere1a. Unlike other greenhouse-emitting sectors, aviation has moreover experienced a major increase in its volume and therefore its aggregated emissions have doubled in the last three decades, and with a nearly 28% increase since 2013 only in Europe. Recent data suggest that at least half of all these emissions are generated by 1% of the world’s population only, and mainly by the highest incomes. A recent EASA study1b moreover points out that the non-CO2 emissions might have a clime impact at least twice as big as the CO2 emissions alone. The composition of the fossil fuel widely used nowadays in the sector is mainly responsible for these climate impacts, and there is therefore an urgent need for their internalisation through adequate taxation. Finally establishing a jet fuel tax on intra-EU flights should be an additional disincentive to the operation of the so-called “ghost flights”, complementing necessary measures to be taken further in the airport slots regulation revision that effectively prevent the operation of such empty or quasi- empty flights. __________________ 1aIPCC Special report: Aviation and the Global Atmosphere (1999) https://www.unep.org/resources/report/ipc c-special-report-aviation-and-global- atmosphere. 1b Report from the Commission to the European Parliament and the Council: Updated analysis of the non-CO2 climate impacts of aviation and potential policy measures pursuant to EU Emissions Trading System Directive Article 30(4) https://www.easa.europa.eu/document- library/research-reports/report- commission-european-parliament-and- council.

Amendment 89 #

Proposal for a directive
Recital 20a (new)

(20a) In view of existing international obligations and in order to maintain the competitive position of Union companies, exemptions should remain in place for energy products for aviation and maritime activities, excluding port activities. Or. it (2003/96/EC recital 23)

Amendment 90 #

Proposal for a directive
Recital 21

(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra- EU air navigation, except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternatives.deleted

Amendment 91 #

Proposal for a directive
Recital 21

(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel based on an interpretation of the original provisions of the Chicago Convention on Civil Aviation1a, which in 1944 established the basis of ICAO, as the only explicit restriction to fuel taxation in its Article 24 refers to fuel already present in the tank when landing, in order to avoid double taxation, but not explicitly on additionally refuelled content. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation~~, except cargo-only flights should be taxed. The~~ should be taxed. In future revisions of such international aviation agreements, the current loopholes allowing for jet fuel tax exemptions for ~~the fuel used by cargo-only flights is still needed in the absence of more efficient alternatives.~~flights departing from or arriving at Union airports should be eliminated. __________________ 1aChicago Convention on Civil Aviation: https://www.icao.int/publications/pages/do c7300.aspx

Amendment 92 #

Proposal for a directive
Recital 21

(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation, except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternatives. The same is true of shipping, which is one of the most energy-efficient modes of transport, and key to ensuring European connectivity. Short-sea shipping within the EU is especially important in maintaining links between islands and remote regions and the European mainland.

Amendment 93 #

Gheorghe FALCĂ, Pernille WEISS, Angelika NIEBLER, Markus PIEPER, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 21

(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation, except cargo-only flights and flights communicating islands should be taxed. The exemption for the fuel used by cargo-only flights and flights communicating islands is still needed in the absence of more efficient alternatives.

Amendment 94 #

Proposal for a directive
Recital 21

(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. ~~Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objec~~The exemption for the fuel used by cargo flights is needed in the absence of more efficient alternatives. Existing international obligations as well as the preservation of the competitiveness of ~~the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air n~~companies in the Union imply that it is advisable to maintain existing benefits for energy products used in avigation, except ~~cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternatives~~for private non-commercial purposes. However, Member States should have the possibility to limit these benefits in the future.

Amendment 95 #

Proposal for a directive
Recital 22

(22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non-pleasure flights would be reached over a transitional period of ten years, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.deleted

Amendment 96 #

Gheorghe FALCĂ, Pernille WEISS, Cristian-Silviu BUŞOI, Ioan-Rareş BOGDAN, Vasile BLAGA

Proposal for a directive
Recital 22

(22) In order to ensure a ~~smooth implementation of this Directive~~proper internalisation of the real costs of aviation sector, enabling a level-playing field with other transport modes, the minimum levels of taxation for motor fuels used for intra-EU ~~non-business and non- pleasure~~ flights wshould be ~~reached over a transitional period of ten years, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years~~implemented immediately, whereas advanced biofuels, RFNBOs and electricity would be subject to a zero minimum rate for ten years, including electricity supplied for stationary functioning and electric taxiing operations on the ground. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. Cargo flights should be subject to the same obligations as other flights, in order not to generate a further distortion of the level- playing field, which would ultimately hinder the objective of a modal shift to rail, also for freight, as set by the Sustainable and Smart Mobility Strategy1a. __________________ 1aSustainable and Smart Mobility Strategy.: https://ec.europa.eu/info/law/better- regulation/have-your- say/initiatives/12438-Sustainable-and- Smart-Mobility-Strategy_en.

Amendment 97 #

Proposal for a directive
Recital 22

(22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights would be reached over a transitional period of ten years, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years, starting four years after the Directive enters into force. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.

Amendment 98 #

Angelika NIEBLER, Markus PIEPER

Proposal for a directive
Recital 22

(22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights would be reached over a transitional period of ten years, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate ~~for ten years~~. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.

Amendment 99 #

Markus FERBER, Karolin BRAUNSBERGER-REINHOLD, Gheorghe FALCĂ, Marian-Jean MARINESCU, Barbara THALER

Proposal for a directive
Recital 22 a (new)

(22a) Given the international character of shipping, a global market-based measure would be the most suitable and effective option. The European Union should therefore further increase the pressure on the International Maritime Organization (IMO) to make progress on the development of such a global market- based measure. Overall, EU initiatives addressing emissions from shipping should be compatible with IMO efforts in order to avoid carbon leakage and leakage of business to ports outside Europe. Accordingly, alignment with a market-based measure developed in the IMO should be closely examined as a means of addressing potential negative impacts of this Directive.

source: 719.942

2022/03/10 TRAN 7 amendments...

Amendment 198 #

Proposal for a directive
Annex I – Part A – table

Final rate after completion of Start of transitional transitional period period (01.01.2023) (01.01.2033) before indexation Petrol 10,75 10,75 Gasoil 10,75 10,75 Kerosene 10,75 10,75 Non-sustainable biofuels 10,75 10,75 Liquefied Petroleum Gas (LPG) ~~7,17~~5,38 10,75 Natural gas ~~7,17~~5,38 10,75 Non-sustainable biogas ~~7,17~~5,38 10,75 Non renewable fuels of non-biological origin 7,17 10,75 Sustainable food and feed crop biofuels ~~5,38~~0,15 ~~10,75~~7,17 Sustainable food and feed crop biogas ~~5,38~~0,15 ~~10,75~~7,17 Sustainable biofuels ~~5,38~~0,00 5,38 Sustainable biogas ~~5,38~~0,00 5,38 Low-carbon fuels 0,1500 5,38 Renewable fuels of non-biological origin 0,1500 0,15 Advanced sustainable biofuels and biogas 0,~~15 0,15~~ 00 0,15 Electricity 0,00 0,15 Table A.1 - Maximum levels of taxation applicableto electricity for the purposes of Article 7 (in EUR/Gigajoule) Transitional period (01.01.2023 - 01.01.2033) Electricity 0,15

Amendment 199 #

Markus FERBER, Karolin BRAUNSBERGER-REINHOLD, Gheorghe FALCĂ, Marian-Jean MARINESCU, Barbara THALER

Proposal for a directive
Annex I – Part A – table

Energy Energy ~~Final~~CO2 tax rate ~~after~~ component rate component rate (EUR/tCO2) ~~completion of~~ ~~Start of transitional~~(EUR/GJ) (EUR/GJ) Start of Final rate after transitional ~~period~~ completion of period ~~period~~ transitional (01.01.2023) period (01.01.2033) ~~before~~ before indexation Petrol 10,75 10,75 ~~10,75 Gasoil~~ 45 Gasoil 10,75 10,75 ~~Kerosene~~ 45 Kerosene 10,75 10,75 45 Non-sustainable biofuels 10,75 10,75 ~~10,7~~45 Liquefied Petroleum Gas (LPG) 10,75 ~~7,17~~ 10,75 ~~10,7~~45 Natural gas 10,75 ~~7,17~~ 10,75 ~~10,7~~45 Non-sustainable biogas 10,75 ~~7,17~~ 10,75 ~~10,75~~45 Non renewable fuels of non-biological ~~origin 7,17 10,75 Sustainable f~~ 10,75 10,75 45 origin Food and feed crop biofuels ~~5,38~~10,75 10,75 ~~Sustainable f~~ 45 Food and feed crop biogas ~~5,38~~10,75 10,75 45 Sustainable biofuels 5,38 ~~5,38~~ 7,17 ~~5,38~~45 Sustainable biogas 5,38 ~~5,38~~ 7,17 ~~5,38~~45 Low-carbon fuels 10,75 10,175 45 ~~5,38~~ Renewable fuels of non-biological ~~origin~~ 45 0,15 0,15 origin Advanced sustainable biofuels and ~~biogas~~ 45 0,15 0,15 biogas

Amendment 200 #

Proposal for a directive
Annex I – Part B – table

Start of transitional Final rate after period (01.01.2023) completion of transitional period (01.01.2033) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Non-sustainable biofuels 0,9 0,9 Liquefied Petroleum Gas (LPG) 0,600 0,9 Natural gas 0,600 0,9 Non-sustainable biogas 0,600 0,9 Non renewable fuels of non-biological 0,6 0,9 origin Sustainable food and feed crop biofuels 0,415 0,9 Sustainable food and feed crop biogas 0,415 0,9 Sustainable biofuels 0,4500 0,45 Sustainable biogas 0,4500 0,45 Low-carbon fuels 0,1500 0,45 Renewable fuels of non-biological origin 0,1500 0,15 Advanced sustainable biofuels and biogas 0,~~15 0,15~~ 00 0,15 Electricity 0,00 0,15 Table B.1 - Maximum levels of taxation applicable to electricity for the purposes set out in Article 8(2) (in EUR/Gigajoule) Transitional period (01.01.2023 - 01.01.2033) Electricity 0,15

Amendment 201 #

Markus FERBER, Karolin BRAUNSBERGER-REINHOLD, Gheorghe FALCĂ, Marian-Jean MARINESCU, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Annex I – Part B – table

~~Start of Final rate after completion of transitional~~Energy CO2 tax Energy component rate component rate rate (EUR/tCO2) (EUR/GJ) (EUR/GJ) Start of Final rate after transitional ~~period~~ completion of period transitional (01.01.20323) ~~before~~ period (01.01.20233) before indexation Gas oil 0,9 0,9 ~~0,9~~ 45 Heavy fuel oil 0,9 0,9 ~~0,9~~ 45 Kerosene 0,9 0,9 45 Non-sustainable biofuels 0,9 0,9 ~~0,9~~ 45 Liquefied Petroleum Gas (LPG) ~~0,6~~ 0,9 0,9 45 Natural gas ~~0,6~~0,9 0,9 ~~0,9~~ 45 Non-sustainable biogas 0,9 0,69 ~~0,9~~ 45 Non renewable fuels of non-biological 0,6 9 0,9 ~~origin Sustainable f~~ 45 origin Food and feed crop biofuels ~~0,45~~ 0,9 0,9 ~~Sustainable f~~ 45 Food and feed crop biogas ~~0,45~~ 0,9 0,9 45 Sustainable biofuels 0,45 0,6 ~~0,45~~ 45 Sustainable biogas 0,45 0,6 ~~0,45~~ 45 Low-carbon fuels 0,9 ~~0,15~~ 0,9 ~~0,45~~ 45 Renewable fuels of non-biological origin 0,15 0,15 45 Advanced sustainable biofuels and biogas 0,15 0,15 ~~0,15~~ 45

Amendment 202 #

Proposal for a directive
Annex I – Part C – table

Final rate after completion of Start of transitional transitional period period (01.01.2023) (01.01.2033) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Coal and coke 0,9 0,9 Non-sustainable bioliquids 0,9 ~~0,9~~ 0,9 Non-sustainable solid products falling within ~~0,9~~ 0,9 0,9 CN codes 4401 and 4402 Liquefied Petroleum Gas (LPG) 0,6 ~~0,9~~ 0,9 Natural gas 0,6 ~~0,9~~ 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels of non-biological origin 0,6 ~~0,9~~ 0,9 Sustainable food and feed crop bioliquids 0,45 15 0,9 Sustainable food and feed crop biogas 0,45 15 0,9 Sustainable bioliquids 0,45 00 0,45 Sustainable biogas 0,45 00 0,45 Sustainable solid products falling within CN ~~0,45~~ 0,00 0,45 codes 4401 and 4402 Low-carbon fuels 0,15 00 0,45 Renewable fuels of non-biological origin 0,15 00 0,15 Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 0,~~15 0,15 4402~~ 00 0,15 4402 Electricity 0,00 0,15 Table C.1 - Maximum levels of taxation applicable to electricity used for heating (in EUR/Gigajoule) Transitional period (01.01.2023 - 01.01.2033) Electricity 0,15

Amendment 203 #

Markus FERBER, Karolin BRAUNSBERGER-REINHOLD, Gheorghe FALCĂ, Marian-Jean MARINESCU, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Annex I – Part C – table

Energy ~~Final rate after~~CO2 tax rate Energy comp~~letion of~~onent (EUR/tCO2) ~~Start of transitional~~ component rate rate (EUR/GJ) (EUR/GJ) ~~transitional period~~ Start of Final rate after ~~period (01.01.2023)~~transitional completion of period transitional (01.01.20323) ~~before~~period (01.01.2033) ~~indexation Gas oil~~ before ~~0,9~~ ~~0,9~~ ~~Heavy fuel~~indexation Gas oil 0,9 0,9 ~~0,9~~ 45 Heavy fuel oil 0,9 0,9 45 Kerosene 0,9 0,9 ~~0,9~~ 45 Coal and coke ~~0,9~~ 0,9 0,9 ~~0,9~~ 45 Non-sustainable bioliquids 0,9 0,9 ~~0,9~~ 45 Non-sustainable solid products falling ~~within~~ 45 0,9 ~~0,9~~ 0,9 within CN codes 4401 and 4402 Liquefied Petroleum Gas (LPG) 0,69 0,9 ~~0,9~~ 45 Natural gas 0,69 0,9 ~~0,9~~ 45 Non-sustainable biogas ~~0,6~~ 0,9 0,9 ~~0,9~~ 45 Non renewable fuels of non-biological ~~origin~~ ~~0,6~~ 0,9 ~~Sustainable f~~ 0,9 45 origin Food and feed crop bioliquids ~~0,45~~ 0,9 0,9 ~~0,9~~ ~~Sustainable f~~45 Food and feed crop biogas ~~0,45~~ 0,9 0,9 ~~0,9~~ 45 Sustainable bioliquids 0,45 0,6 ~~0,45~~ 45 Sustainable biogas 0,45 0,6 ~~0,45~~ 45 Sustainable solid products falling within CN 0,45 0,6 0,45 CN codes 4401 and 4402 Low-carbon fuels 0,159 0,9 0,45 Renewable fuels of non-biological origin 0,15 0,15 ~~0,15~~ 45 Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 ~~and~~ 0,15 0,15 ~~0,15~~ 45 and 4402

Amendment 204 #

Proposal for a directive
Annex I – Part D – table

Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule) Final rate after completion of Start of transitional transitional period period (01.01.2023) (01.01.2033) before indexation Electricity 0,1500 0,15 Table D.1 - Maximum levels of taxation applicable to electricity (in EUR/Gigajoule) Transitional period (01.01.2023 - 01.01.2033) Electricity 0,15

source: 729.838

2022/03/16 TRAN 158 amendments...

Amendment 100 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3

— renewable electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes, when the renewable electricity is used directly in or to provide a direct energy input to the process, or its consumption is connected to the process,

Amendment 101 #

Proposal for a directive
Article 3 – paragraph 1 – point b a (new)

(b a) all uses of energy products and electricity in plants covered by the Union tradable permit scheme within the meaning of Directive 2003/87/EC of the European Parliament and of the Council.

Amendment 102 #

Proposal for a directive
Article 3 – paragraph 1 – point b a (new)

(b a) Inland Waterway transport.

Amendment 103 #

Proposal for a directive
Article 3 – paragraph 1 a (new)

2003/96/EC
Article 3–paragraph 1

1 a. The following sector shall be added as 1c: Inland Waterway Transport

Amendment 104 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 4 – paragraph 1

1. The levels of taxation which Member States shall apply to the energy products and electricity listed in Article 2 may not be less than the minimum levels of taxation prescribed by this Directive being the sum of the energy component rate with the carbon component rate..

Amendment 105 #

Proposal for a directive
Article 5 – paragraph 1 – subparagraph 2

Amendment 106 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 5 – paragraph 2

Amendment 107 #

Proposal for a directive
Article 5 – paragraph 2 – introductory part

2. The minimum levels of taxation laid down in this Directive shall be adapted every year starting from 1 January 20243 to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The minimum levels shall be adapted automatically, by increasing or decreasing the base amount in euro by the percentage change in that index over the preceding calendar year.

Amendment 108 #

Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1

~~The Commission is empowered to adopt~~ delegated ~~acts in accordance with Article 29 to amend the minimum levels of taxation as referred to in the first subparagraph.~~

Amendment 109 #

Proposal for a directive
Article 7 – paragraph 1

As from 1 January 2023 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I. However, electricity used directly for charging waterborne vessels at berth is exempted from taxation (OPS).

Amendment 110 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 7 – paragraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. ~~For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.~~

Amendment 111 #

Proposal for a directive
Article 7 – paragraph 2

W~~ithout prejudice to Article 5(2), w~~hen a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.

Amendment 112 #

Caroline NAGTEGAAL, Ondřej KOVAŘÍK, Jan-Christoph OETJEN, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Article 7 – paragraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply ~~until 1 January 2033.~~. (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)

Amendment 113 #

The level of taxation applicable for commercial motor fuels used as propellant in road transport shall also be fixed as set out in Table A of Annex 1.‘Commercial motor fuel used as propellant’ shall mean motor fuel used as propellant for the following purposes: (a) the carriage of goods for hire or reward, or on own account, by motor vehicles or articulated vehicle combinations intended exclusively for the carriage of goods by road and with a maximum permissible gross laden weight of not less than 7,5 tonnes; (b) the carriage of passengers, whether by regular or occasional service, by a motor vehicle of category M2 or category M3, as defined in Council Directive 70/156/EEC of 6 February 1970 on the approximationof the laws of the Member States relating to the type-approval of motorvehicles and their trailers[1].

Amendment 114 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1

Amendment 115 #

Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1

W~~ithout prejudice to Article 5(2), w~~hen a transitional period is applicable as provided for in Table B of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.

Amendment 116 #

Caroline NAGTEGAAL, Jan-Christoph OETJEN, Ondřej KOVAŘÍK, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table B of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply ~~until 1 January 2033.~~permanently. (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)

Amendment 117 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 9 – paragraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. ~~For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.~~

Amendment 118 #

Proposal for a directive
Article 9 – paragraph 2

W~~ithout prejudice to Article 5(2), w~~hen a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.

Amendment 119 #

Caroline NAGTEGAAL, Ondřej KOVAŘÍK, Jan-Christoph OETJEN, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Article 9 – paragraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply ~~until 1 January 2033.~~permanently. (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)

Amendment 120 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 11 – paragraph 1

1. Member States may express their national levels of taxation in units other than that specified in Articles 7 to 10 provided that the corresponding levels of taxation, following conversion into those units, are not below the minimum levels specified in this Directive in accordance with the conversion table.

Amendment 121 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 13 – paragraph 2

Amendment 122 #

Proposal for a directive
Article 13 – paragraph 2

Amendment 123 #

Proposal for a directive
Article 14 – paragraph 1 – introductory part

1. Without prejudice to international 1. obligations and to Article 5 of this Directive, as applicable as a single use to intra-EU air navigation of flights other than business and pleasure flights, Member states shall apply under fiscal control not less than the minimum levels of taxation prescribed in this Directive to energy products supplied for use as fuel to aircrafts, and to electricity from renewable sources used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of those flights.

Amendment 124 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ

Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2

The minimum levels of taxation referred to in the first subparagraph shall start from zero and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten years. A minimum rate of zero shall apply to sustainable biofuels and biogas, low- carbon fuels,A minimum rate of zero shall apply to renewable fuels of non- biological origin, advanced sustainable biofuels ~~and biogas,~~ and electricity over that transitional period of ten years set out in Tables A and D of Annex I.

Amendment 125 #

Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2

The minimum levels of taxation referred to in the first subparagraph shall start from zero, 4 years after the entry into force of this Directive and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten years. A minimum rate of zero shall apply to sustainable biofuels and biogas, low- carbon fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas, and electricity over that transitional period of ten years.

Amendment 126 #

Caroline NAGTEGAAL, Ondřej KOVAŘÍK, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2

The minimum levels of taxation referred to in the first subparagraph shall start from zero and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten years. A minimum rate of zero shall apply to sustainable biofuels and biogas, low-carbon fuels, renewable fuels of non-biological origin, advanced sustainable biofuels and biogas, and electricity from renewable sources over that transitional period of ten years.

Amendment 127 #

Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2

The minimum levels of taxation referred to in the first subparagraph shall start from zero and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten years. A minimum rate of zero shall apply to sustainable biofuels and biogas, low-carbon fuels, renewable fuels of non-biological origin, advanced sustainable biofuels and biogas, and electricity ~~over that transitional period of ten years.~~. (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)

Amendment 128 #

Proposal for a directive
Article 14 – paragraph 1 – subparagraph 4

For the purposes of this Article, ‘business aviation’ shall mean the operation or use of aircraft by companies or individuals for any purposes including the carriage of passengers, cargo, or goods as an aid to the conduct of their business, flown for purposes generally considered not for public hire and piloted by individuals having, at the minimum, a valid commercial pilot license with an instrument rating.

Amendment 129 #

Proposal for a directive
Article 14 – paragraph 2

Amendment 130 #

Proposal for a directive
Article 14 – paragraph 2 – introductory part

2. Energy products supplied for use as fuel to aircrafts and electricity from renewable sources used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of cargo-only flights shall be exempted.

Amendment 131 #

Proposal for a directive
Article 14 – paragraph 2 – subparagraph 1

~~By derogation from the first subparagraph of this paragraph,~~ Member states ~~may~~shall apply the same level of taxation laid down in paragraph 1 to cargo-only domestic flights referred to in the first subparagraph of this paragraph.

Amendment 132 #

Proposal for a directive
Article 14 – paragraph 3

3. Without prejudice to international obligations, Member States ~~may exempt or~~shall apply the same levels of taxation applied for intra- EU air navigation to extra-EU air navigation according to the type of flight.

Amendment 133 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 14 – paragraph 5 – introductory part

5. Member States may apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts, as well as for the purpose of autonomous electric taxiing by aircrafts, or to electric ground vehicles assisting in pushback and towing operations.

Amendment 134 #

Proposal for a directive
Article 14 – paragraph 5 – introductory part

5. Member States ~~may~~shall apply under fiscal control total ~~or partial~~ exemptions to electricity supplied to stationary aircrafts.

Amendment 135 #

Caroline NAGTEGAAL, Jan-Christoph OETJEN, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Article 14 – paragraph 5 – subparagraph 1

Amendment 136 #

Proposal for a directive
Article 14 – paragraph 5 a (new)

5 a. The revenues generated shall be earmarked by the Member States and used to support projects and investments in the aviation sector. The eligible projects and investments shall focus on energy efficiency, energy transition, sustainable and circular airports, innovative technologies and the deployment of alternative fuels infrastructure, supporting the decarbonisation of the sector.

Amendment 137 #

Caroline NAGTEGAAL, José Ramón BAUZÁ DÍAZ

Proposal for a directive
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. The Commission shall establish by means of a delegated or implementing act a calculation mechanism to tax the amount of fuel consumed within EU-waters, based on MRV reporting.1a _________________ 1a Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport, and amending directive 2009/16/EC.

Amendment 138 #

Proposal for a directive
Article 15 – paragraph 1 – introductory part

1. Without prejudice to international obligations and 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 139 #

Proposal for a directive
Article 15 – paragraph 1 – introductory part

Amendment 140 #

Proposal for a directive
Article 15 – paragraph 1 – introductory part

Directive 2003/96/EC
Article 15–paragraph 1– introductory part

Amendment 141 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 1

For the purposes of the first subparagraph, electricity shall be ranked among motor fuels indicated in Table BA of Annex I.

Amendment 142 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2

Over a transitional period of ten years, minimum rates of zero shall apply to liquefied natural gas, sustainable biofuels and biogas, low- carbon-fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas and electricity.

Amendment 143 #

Caroline NAGTEGAAL, Ondřej KOVAŘÍK, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2

~~Over a transitional period of ten years, m~~Minimum rates of zero shall apply to sustainable biofuels and biogas, low- carbon-fuels, renewable fuels of non- biological origin, advanced sustainable biofuels and biogas and electricity. (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)

Amendment 144 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2

Amendment 145 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3

~~For the purposes of this Article, ‘intra-EU waterborne navigation’ shall mean navigation between two ports located in the Union, including domestic navigation.~~deleted

Amendment 146 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3

For the purposes of this Article, ‘intra-EU waterborne navigation’ shall mean navigation ~~between two~~arriving to or departing from a ports located in the Union, including domestic navigation.

Amendment 147 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 3

2003/96/EC
Article 15–paragraph 1– subparagraph 3

For the purposes of this Article, ‘intra-EU ~~waterborne~~sea going navigation’ shall mean navigation between two ports located in the Union, including domestic navigation.

Amendment 148 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 4

Amendment 149 #

Caroline NAGTEGAAL

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 5

For the purposes of this Article, ‘freight transport’ shall mean a scheduled or non- scheduled service performed by vessel carrying revenue loads other than revenue passengers, excluding voyages carrying one or more revenue passengers and voyages listed in published timetables as open to passengers. This shall include voyages that are normally used for freight transport, but for logistical reasons do not carry revenue loads. (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)

Amendment 150 #

Proposal for a directive
Article 15 – paragraph 2

~~2. Member states may exempt or apply the same levels of taxation applied for intra-EU waterborne navigation to extra-EU waterborne navigation according to the type of activity.~~deleted

Amendment 151 #

Proposal for a directive
Article 15 – paragraph 2

2. ~~Member states may exempt or apply the same levels of taxation applied for intra-EU waterborne navigation to extra-EU waterborne navigation according to the type of activity~~In accordance with international obligations, Member States shall exempt international waterborne navigation.

Amendment 152 #

Proposal for a directive
Article 15 – paragraph 2

Directive 2003/96/EC
Article 15– paragraph 2

2. Member states may exempt or apply the same levels of taxation applied for intra-EU ~~waterborne~~sea going navigation to extra- EU ~~waterborne~~sea going navigation according to the type of activity.

Amendment 153 #

Proposal for a directive
Article 15 – paragraph 2

2. Member states may ~~exempt or~~ apply the same levels of taxation applied for intra-EU waterborne navigation to extra-EU waterborne navigation according to the type of activity.

Amendment 154 #

Proposal for a directive
Article 15 – paragraph 4

4. Electricity produced on board a vessel shall be exempted from taxation unless generated by fossil fuels as set out in Annex 1, Table A.

Amendment 155 #

Proposal for a directive
Article 15 – paragraph 5

5. Member States ~~may~~shall apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports, or vessels’ mobile batteries recharged at berth.

Amendment 156 #

Proposal for a directive
Article 15 – paragraph 5

Directive 2003/96/EC
Article 15 paragraph 5

5. Member States ~~may~~shall apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports.

Amendment 157 #

Caroline NAGTEGAAL, Ondřej KOVAŘÍK, Jan-Christoph OETJEN, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Article 15 – paragraph 5

5. Member States ~~may~~shall apply under fiscal control total ~~or partial~~ exemptions to electricity directly supplied to vessels berthed in ports (OPS).

Amendment 158 #

5. Member States ~~may~~shall apply under fiscal control total ~~or partial~~ exemptions to electricity directly supplied to vessels berthed in ports. (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)

Amendment 159 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 15 – paragraph 5

5. Member States ~~may~~shall apply under fiscal control total ~~or partial~~ exemptions to electricity directly supplied to vessels berthed in ports.

Amendment 160 #

Maria GRAPINI, Rovana PLUMB, Kathleen VAN BREMPT

Proposal for a directive
Article 15 – paragraph 5

5. Member States ~~may~~shall apply under fiscal control total ~~or partial~~ exemptions to electricity directly supplied to vessels berthed in ports.

Amendment 161 #

Caroline NAGTEGAAL, Jan-Christoph OETJEN, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Article 15 – paragraph 5 a (new)

5 a. The revenues related to maritime transport shall be earmarked by the Member States and used to support projects and investments in the maritime sector. The eligible projects and investments shall focus on energy efficiency, energy transition, sustainable and circular ports, innovative technologies and the deployment of alternative fuels infrastructure, supporting the decarbonisation of the sector.

Amendment 162 #

Caroline NAGTEGAAL, Ondřej KOVAŘÍK, Jan-Christoph OETJEN, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Article 15 – paragraph 5 b (new)

5 b. The revenues related to inland waterway transport shall be used to set up a dedicated EU inland waterway fund. The eligible projects and investments shall focus on ship retrofitting and renewal in order to improve the energy efficiency of ships and support investments in innovative and energy-saving technologies as well as port infrastructure, such as the deployment of alternative fuels, supporting the decarbonisation of the sector.

Amendment 163 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 15 a (new)

Article 15 a Member States shall apply a minimum rate of zero to electricity used by the railway sector over a transitional period of ten years. Member States may apply exemptions in the level of taxation to rail freight .

Amendment 164 #

Proposal for a directive
Article 16 – paragraph 1 – introductory part

Without prejudice to other Union provisions, Member States ~~may~~shall apply under fiscal control exemptions or reductions in the level of taxation to:

Amendment 165 #

Proposal for a directive
Article 16 – paragraph 1 – introductory part

Without prejudice to other Union provisions, Member States ~~may~~shall apply under fiscal control exemptions ~~or reductions~~ in the level of taxation to:

Amendment 166 #

Proposal for a directive
Article 16 – paragraph 1 – point a

Amendment 167 #

Proposal for a directive
Article 16 – paragraph 1 – point b – introductory part

(b) renewable-based electricity:

Amendment 168 #

Proposal for a directive
Article 16 – paragraph 1 – point b – indent 3

~~— generated from sustainable biomass or from products produced from sustainable biomass;~~deleted

Amendment 169 #

Proposal for a directive
Article 16 – paragraph 1 – point b – indent 4

~~— generated from methane emitted by abandoned coalmines;~~deleted

Amendment 170 #

Proposal for a directive
Article 16 – paragraph 1 – point b – indent 5

— generated from fuel cells powered by renewable fuels of non-biological origin;

Amendment 171 #

Proposal for a directive
Article 16 – paragraph 1 – point b a (new)

(b a) electricity used in vehicle-to-grid operations through the battery of electric vehicles, for the purpose of storing exceeding electricity generated by renewable sources and stabilising the grid.

Amendment 172 #

Proposal for a directive
Article 16 – paragraph 1 – point c

Amendment 173 #

Proposal for a directive
Article 16 – paragraph 1 – point d

(d) renewable fuels of non-biological origin, advanced sustainable biofuels, bioliquids, biogas ~~and advanced sustainable products falling within CN codes 4401 and 4402~~;

Amendment 174 #

Proposal for a directive
Article 16 – paragraph 1 – point e

~~(e) products falling within CN code 2705 used for heating purposes.~~deleted

Amendment 175 #

Proposal for a directive
Article 17 – paragraph 1 – point a

Amendment 176 #

Proposal for a directive
Article 17 – paragraph 1 – point b – introductory part

(b) reductions in the level of taxation, which shall not go below the minima as set out in Table B and D of Annex I, to energy products and electricity used for the carriage of goods and passengers by rail, metro, tram and trolley bus, and for local public passenger transport as well as occasional transport by road, waste collection, armed forces and public administration, disabled people and ambulances;

Amendment 177 #

Proposal for a directive
Article 17 – paragraph 1 – point b – introductory part

(b) reductions in the level of taxation, which shall not go below the minima as set out in Table B and D of Annex I, to energy products and electricity used for the carriage of goods and passengers by electrified rail, metro, tram and trolley bus, and for local public passenger transport, electric vehicles for waste collection~~, armed forces~~ and public administration, for disabled people transport and ambulances;

Amendment 178 #

Proposal for a directive
Article 17 – paragraph 1 – point c – paragraph 2

For the purposes of point (c), energy products and electricity used by households ~~recognised as vulnerable may be exempt for a maximum period of ten years after the entry into force of this Directive. For the purposes of this paragraph, ‘vulnerable households’ sh~~living in a condition of energy poverty as defined in the [Recast of the Energy Efficiency Directive (recast) (COM(2021)558)] who are also below the 60% of the nationall median ~~households significantly affected by the impacts of this Directive which, for the purpose of this Directive, m~~equivalised disposable income threshold, may be exempt for a maximum period of ten yeanrs ~~that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable incom~~after the entry into force of this Directive.

Amendment 179 #

Proposal for a directive
Article 17 – paragraph 1 – point d

Amendment 180 #

Proposal for a directive
Article 20 – paragraph 1 – introductory part

1. In addition to the provisions set out in the previous Articles, in particular in Articles 14 , 15 , 16, 17 and 18, the Council, acting unanimously on a proposal from the Commission, may adopt implementing acts, authorising any Member State to introduce further exemptions or reductions for specific policy considerations. Where it is necessary, for reasons of just transition, protection of environment and human health, including the reduction of air pollution, the Council, acting unanimously on a proposal from the Commission, may adopt implementing acts, authorising any Member State to introduce specific increased rates derogating from the ranking between the minimum levels of taxation as laid down in Annex I.

Amendment 181 #

Proposal for a directive
Article 22 – paragraph 4 – subparagraph 1

Amendment 182 #

Proposal for a directive
Article 22 – paragraph 4 – subparagraph 3

An entity producing electricity for its own use is regarded as a distributor. Notwithstanding Article 13 , Member States may exempt small producers of renewable electricity provided that they tax the energy products used for the production of that electricity.

Amendment 183 #

Proposal for a directive
Article 27 – paragraph 2 – subparagraph 1 a (new)

Upon the entry into force of this Directive, all other national systems for carbon mark ups in motor fuel taxation for road transport shall cease with immediate effect.

Amendment 184 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 29 – paragraph 2

2. The power to adopt the delegated acts referred to in Article 2(8) ~~and Article 5(2)~~ shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.

Amendment 185 #

Proposal for a directive
Article 29 – paragraph 2

2. The power to adopt the delegated acts referred to in Article 2(8) ~~and Article 5(2)~~ shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.

Amendment 186 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 29 – paragraph 3

Amendment 187 #

Proposal for a directive
Article 29 – paragraph 3

Amendment 188 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 29 – paragraph 6

Amendment 189 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 29 – paragraph 6

Amendment 190 #

Proposal for a directive
Article 31 – paragraph 1

Amendment 191 #

Jan-Christoph OETJEN, Caroline NAGTEGAAL, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Article 31 – paragraph 1

Every five years and for the first time ~~fiv~~three years after 1 January 2023, the Commission shall submit to the Council and the European Parliament a report on the application of this Directive.

Amendment 192 #

Proposal for a directive
Article 31 – paragraph 1

Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council and the European Parliament a report on the application of this Directive.

Amendment 193 #

Proposal for a directive
Article 31 – paragraph 1

Every ~~fiv~~three years and for the first time ~~fiv~~three years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive.

Amendment 194 #

Proposal for a directive
Article 31 – paragraph 1 a (new)

Before the entry into force of this Directive, the Commission shall carry out an impact assessment, in close cooperation with relevant stakeholders, on the basis of real data. If the impact assessment finds that there is a risk of a negative impact, the Commission shall by then propose measures to prevent such negative effects and to ensure the effectiveness of the Directive.

Amendment 195 #

Proposal for a directive
Article 31 – paragraph 2

The report by the Commission shall, inter alia, examine ~~the minimum levels of taxation~~whether Article 16 should be revised and the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution of energy products taking into account the impact of the Emission Trading System on carbon pricing, distributional impacts in light of the objectives of the European Green Deal with regard to achieving a just transition, and whether the revised energy taxation directive sufficiently contributes to meaningful carbon pricing inducing behavioural change, the impact on reduction of greenhouse gases taking into account the advice of the European Scientific Advisory Board on Climate Change, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the relevant wider objectives of the Treaties.

Amendment 196 #

Proposal for a directive
Article 31 – paragraph 2

The report by the Commission shall, inter alia, examine the minimum levels of taxation, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation ~~and~~, the effects of this Directive on the economic, social and territorial cohesion of European Member States and regions that solely rely on aviation and maritime transport as well as the relevant wider objectives of the Treaties.

Amendment 197 #

Proposal for a directive
Annex I – Part B – title

B Amending rates to:Gas oil 1,2 (01.01.2023) 1,2 (01.01.2033)Heavy fuel oil 1,2 (01.01.2023) 1,2 (01.01.2033)Kerosene 1,2 (01.01.2023) 1,2 (01.01.2033)Non-sustainable biofuels 1,2 (01.01.2023) 1,2 (01.01.2033)Liquefied Petroleum Gas (LPG) 1,2 (01.01.2023) 1,2 (01.01.2033)Natural Gas 1,2 1,2 Non- sustainable biogas 0,9 (01.01.2023)1,2 (01.01.2033)Non renewable fuels of non- biological origin 0,9 (01.01.2023)1,2 (01.01.2033)Sustainable food and feed crop biofuels 0,6 (01.01.2023) 1,2 (01.01.2033)Sustainable food and feed crop biogas 0,6 (01.01.2023) 1,2 (01.01.2033)Sustainable biofuels 0,6 (01.01.2023) 1,2 (01.01.2033)Sustainable biogas 0,6 (01.01.2023) 1,2 (01.01.2033)

Amendment 40 #

Proposal for a directive
Recital 3

(3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 . Energy taxation can contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and on health. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . The establishment of minimum levels of taxation should not damage intra-EU connectivity. Member States at the periphery, remote regions, islands and areas that are not able to rely on suitable alternative modes of transport for natural or infrastructural reasons depend on aviation and maritime transport and should not be disproportionately affected. New taxes on aviation and maritime fuels that would not take into account these specificities would penalise citizens living and businesses operating in these areas and, to a larger extent, would prove detrimental to the economic, social and territorial cohesion of the Union. _________________ 28 COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.

Amendment 41 #

Proposal for a directive
Recital 3

(3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 and legislative proposals stemming therein. Energy taxation ~~can~~should contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, and climate neutrality by 2050 in line with the Climate Law, the achievement of the renewable and energy efficiency targets as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity ~~better~~thoroughly reflects the impact they have on the environment ~~and on health~~, health and biodiversity. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . _________________ 28 COM(2019) 640 final of 11 December 2019. 29 14861/19 of 5 December 2019.

Amendment 42 #

Proposal for a directive
Recital 3 a (new)

(3 a) It is essential moreover that the Directive should implement the principles stemming from the Union strategy on energy system integration, hence reflecting in its provisions the cascading priority to first promote energy efficiency and savings throughout the economy, subsequently direct renewable electrification and, particularly on the transport sector, only for those modes that cannot be abated by other means the use of sustainable, renewables based fuels. Redesigning the mobility of passengers and freight has a crucial role to play in supporting the energy transition and boosting citizen participation while keeping costs for European authorities and European citizens within affordable limits;

Amendment 43 #

Proposal for a directive
Recital 4

(4) Environmental taxation ~~can be~~is a cost- effective mean for the Union and Member States to become energy independent and to achieve the targeted reductions of greenhouse gasses, improve energy savings and energy efficiency, while spurring the uptake of renewable energy sources, contributing to reduce the carbon footprint also of the transport system. The proper functioning of the internal market requires common rules on that taxation.

Amendment 44 #

Proposal for a directive
Recital 4 a (new)

(4 a) The revision of the Council Directive, restructuring the Union framework for the taxation of energy products and electricity and the revision of Directive 2003/87/EC should be better aligned to guarantee effective carbon pricing throughout the Union and across sectors. A minimum carbon price, introduced through this revised Council Directive, would complement the reform of the European Emission Trading System and would help achieving the European Union 2030 climate targets in a cost efficient way.

Amendment 45 #

Proposal for a directive
Recital 5

(5) Member States should, however, be able to use the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes not necessarily nor specifically or exclusively related to the reduction of greenhouse gases. However, the use of the revenues by the Member States towards the social inclusive green transition should be welcomed.

Amendment 46 #

Caroline NAGTEGAAL, Jan-Christoph OETJEN, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Recital 5

(5) Member States should, however, be able to use the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes ~~not necess~~, particularily ~~nor specifically or exclusively~~insofar as they are related to the reduction of greenhouse gases.

Amendment 47 #

Proposal for a directive
Recital 5 a (new)

(5 a) Member States should earmark the revenues obtained by taxation of kerosene and bunker oil in order to support sustainable investments in the aviation and maritime sector and to assist these sectors to achieve the goals of the European Green Deal. For the inland waterway sector, the relevant tax revenues can be a financing source for the European Inland Waterway Fund.1a This Fund should include a one-stop-shop system that is easily accessible for help and assistance and has the possibility to combine projects into a single application, thus increasing the chances for funding. The Fund should complement the existing reserve funds created under Regulation (EU) No 546/2014, with additional financial contributions from EU and national financing instruments, in order to leverage further investments from the industry and to address the current investment gap approaching 10 billion euros in financing the sustainable transition.1b The Fund should provide for the possibility of blending with the CEF, the European Structural and Investment Funds, including the Cohesion Fund, and financing instruments from the European Investment Bank. _________________ 1a European Parliament resolution of 14 September 2021 towards future-proof inland waterway transport in Europe (2021/2015(INI)), p.14; European Commission Communication 'NAIADES III' (COM(2021) 324), p. 13 1b Development Centre for Ship Technology and Transport Systems (DST), Assessment of technologies in view of zero-emission IWT’, part of the overarching study by the Central Commission for the Navigation of the Rhine entitled Financing the energy transition towards a zero-emission European IWT sector, Report No 2293, p. 95.

Amendment 48 #

Proposal for a directive
Recital 6

Amendment 49 #

Proposal for a directive
Recital 8

Amendment 50 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Recital 8

(8) As a party to the United Nations Framework Convention on Climate Change, the Union has ratified the Paris Agreement . The taxation of energy products and, where appropriate, electricity is one of the main instruments available for achieving the Paris Agreement objectives, also with regard to the transport sector.

Amendment 51 #

Proposal for a directive
Recital 11

(11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates. The minimum levels of energy taxation should be automatically aligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. This alignment should be made on the basis of the changes in the Union-wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat.

Amendment 52 #

Proposal for a directive
Recital 12

(12) In order to ensure a smooth implementation of certain provisions relating to some products or uses, a transitional period of application ismay be needed.

Amendment 53 #

Proposal for a directive
Recital 13

(13) As a general principle, Member States should apply to energy products and electricity levels of taxation not less than the minimum levels of taxation as set out by the Directive, maintaining the level playing field between Member States whilst safeguarding the competitiveness of the EU economy. Member States should be permitted to comply with the Union minimum taxation levels by taking into account the total charge levied in respect of all indirect taxes which they have chosen to apply (excluding VAT), as long as this does not negatively affect the level playing field between Member States.

Amendment 54 #

Proposal for a directive
Recital 14

(14) Fiscal arrangements made in connection with the implementation of this Union framework for the taxation of energy products and electricity are a matter for each Member State to decide. In this regard, Member States might decide not to increase the overall tax burden if they consider that the implementation of such a principle of tax neutrality could contribute to the restructuring and the modernisation of their tax systems by encouraging behaviour conducive to greater protection of the environment ~~and increased labour use~~, including by spurring energy efficiency renewable energy uptake and increased labour use. It should be strongly encouraged to design the tax system in such a way that the potential regressive nature of the energy taxation directive is minimised and where necessary compensated through a strong progressivity of the tax system, along with redistributive policies, effectively preventing mobility poverty.

Amendment 55 #

Proposal for a directive
Recital 14 a (new)

(14 a) The average welfare impacts of the current proposal are estimated to be very limited across all Member States. Electricity constituting a larger share of expenditure of lower-income households, the proposed electricity tax rate reductions have substantially progressive impacts across the EU-wide distribution and the distribution within all Member States that would need to apply them.

Amendment 56 #

Proposal for a directive
Recital 18

Amendment 57 #

Proposal for a directive
Recital 18 a (new)

(18 a) In order to ensure a smooth implementation of this Directive, the EU minimum levels of taxation for motor fuels used for road transport would be reached over a transitional period of ten years. The taxation of motor fuels used by road goods and passenger transport operators for commercial purposes requires a specific treatment in order to limit the distortion of competition operators might be confronted with. A differentiated taxation rate for motor fuels used by road goods and passenger transport operators for commercial purposes should be established at EU level for every motor fuel. This taxation rate should not be lower than the EU minimum rate but should be lower than the lowest national taxation rate applicable to general motor fuel use. Member States should not be able to add to this fixed EU rate.

Amendment 58 #

Kathleen VAN BREMPT, Vera TAX, Marianne VIND, Maria GRAPINI

Proposal for a directive
Recital 18 a (new)

(18 a) Electrification in the transport sector is key, the EV-infrastructure and underlying electricity network needs to be made fit in line with the Green Deal ambitions. In addition, the sourcing of electricity needs to follow the same aspirations of the transition as envisioned by the Green Deal. Green public transport should form the backbone for the transport transition.

Amendment 59 #

Proposal for a directive
Recital 19

(19) The ~~need to pursue the objectives of the Directive requires that no distinction is~~costs associated with the vast amounts of energy required by some sectors, in transport and industry in particular, very often increase in response to geopolitical developments in the world or various periodic economic crises; the nature of these sectors means that professionals are not always able to add the additional energy costs to their clients' invoices; a distinction must therefore be made between commercial and non- commercial diesel as well as business and non-business use for heating fuels and electricity.

Amendment 60 #

Proposal for a directive
Recital 20

(20) Energy products should essentially be subject to a Union framework when used as heating fuel or motor fuel. To that extent, it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products . Electricity used in similar ways should be treated his framework must provide for financial arrangements to keep energy prices stable, especially in the event of global crises linked to the pandemic or geopolitical developments likely to cause severe fluctuations an ~~equal footing~~d price volatility in the energy market.

Amendment 61 #

Caroline NAGTEGAAL, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Recital 20 a (new)

(20 a) The climate impact of aviation has been long established by the scientific community, and in particular by the IPCC at least since its 1999 Special report on Aviation and the Global Atmosphere. Unlike other greenhouse-emitting sectors, aviation has moreover experienced a major increase in its volume and therefore its aggregated emissions have doubled in the last three decades, and with a nearly 28% increase since 2013 only in Europe. Recent data suggest that at least half of all these emissions are generated by 1% of the world’s population only, and mainly by the highest incomes. A recent EASA study moreover points out that the non-CO2 emissions might have a clime impact at least twice as big as the CO2 emissions alone. The composition of the fossil fuel widely used nowadays in the sector is mainly responsible for these climate impacts, and there is therefore an urgent need for their internalisation through adequate taxation. Finally establishing a jet fuel tax on intra-EU flights should be an additional disincentive to the operation of the so- called “ghost flights”, complementing necessary measures to be taken further in the airport slots regulation revision that effectively prevent the operation of such empty or quasi-empty flights.

Amendment 62 #

Proposal for a directive
Recital 20 a (new)

(20 a) In order to maintain the level playing field and prevent both business and carbon leakage, the amount of fuel used for navigation within EU-waters should be taxed rather than the amount of heavy oil bunkered in EU ports.

Amendment 63 #

Proposal for a directive
Recital 21

(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel, based on a rather biased interpretation of the original provisions of the Chicago Convention on Civil Aviation, which in 1944 established the basis of ICAO, as the only explicit restriction to fuel taxation in its article 24 refers to fuel already present in the tank when landing, in order to avoid double taxation, but not explicitly on additionally refuelled content.. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation~~, except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternatives~~ should be taxed. In future revisions of such international aviation agreements, the current loopholes allowing for jet fuel tax exemptions should be eliminated.

Amendment 64 #

Proposal for a directive
Recital 21

(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation, except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternatives. The same is true of shipping, which is one of the most energy-efficient modes of transport, and key to ensuring European connectivity. Short-sea shipping within the EU is especially important in maintaining links between islands and remote regions and the European mainland.

Amendment 65 #

Proposal for a directive
Recital 21

(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation~~, except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternatives~~.

Amendment 66 #

Proposal for a directive
Recital 21 a (new)

(21 a) From 2020, air transport has been one of the hardest hit sectors by the COVID-19 crisis. With the perspective of an end to the pandemic in sight, it is expected that air traffic will gradually resume in the coming years and recover to its pre-crisis levels. For some Member States, the increase in air freight has partially offset the reduction in emissions due to the decrease in civil aviation traffic in 2020.

Amendment 67 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ

Proposal for a directive
Recital 22

(22) In order to ensure a ~~smooth implementation of this Directive~~proper internalisation of the real costs of aviation sector, enabling a level-playing field with other transport modes, the minimum levels of taxation for motor fuels used for intra-EU ~~non-business and non- pleasure~~ flights wshould be reached over a transitional period of ten years, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member Statesimplemented immediately, whereas advanced biofuels, RFNBOs and electricity would be subject to a zero minimum rate for ten years, including electricity supplied for stationary functioning and electric taxiing operations on the ground. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. Cargo flights should be subject to the same obligations as other flights, in order not to generate a further distortion of the level- playing field, which would ultimately hinder the objective of a modal shift to rail, also for freight, as set by the Sustainable and Smart Mobility Strategy.

Amendment 68 #

Proposal for a directive
Recital 22

(22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights would be reached over a transitional period of ten years starting from 4 years after the Directive comes into power, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.

Amendment 69 #

Caroline NAGTEGAAL, Ondřej KOVAŘÍK, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Recital 22

(22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights would be reached over a transitional period of ten years, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate ~~for ten years~~. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)

Amendment 70 #

Proposal for a directive
Recital 22 a (new)

(22 a) The Union and the Member States have concluded multilateral agreements regarding maritime transport, or bilateral agreements with third countries.Those agreements include provisions related to the taxation of marine fuel and lubricants. Marine fuel, particularly for international voyages, has traditionally been provided tax-free. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU waterborne navigation should be taxed. The exemption for the fuel used for international waterborne navigation is still needed in order to maintain the competitive position ofUnion companies.

Amendment 71 #

Proposal for a directive
Recital 22 a (new)

(22 a) Given the international character of shipping, a global market-based measure would be the most suitable and effective option. The European Union should therefore further increase the pressure on the International Maritime Organization (IMO) to make progress on the development of such a global market- based measure. Overall, EU initiatives addressing emissions from shipping should be compatible with IMO efforts in order to avoid carbon leakage and leakage of business to ports outside Europe. Accordingly, alignment with a market-based measure developed in the IMO should be closely examined as a means of addressing potential negative impacts of this Directive.

Amendment 72 #

Proposal for a directive
Recital 22 a (new)

(22 a) A minimum rate of zero to electricity should also be applied to rail for a period of ten years in order to develop more energy efficient and zero carbon railway transport.

Amendment 73 #

Proposal for a directive
Recital 22 b (new)

(22 b) According to the IPCC report ‘The Ocean and Cryosphere in a Changing Climate’, the global ocean has warmed unabated since 1970 and has taken up more than 90% of the excess heat in the climate system and by absorbing more CO2, the ocean has undergone increasing surface acidification and a loss of oxygen has occurred from the surface to 1000 m. According to data from IMO and FAO, globally, fishing vessels (including inland vessels) consumed 53.9 million tonnes of fuel in 2012, emitting 172.3 million tonnes of CO2, (equivalent to 0.5% of total global CO2 emissions that year), while aquaculture accounted for approximately 0.45% of global GHG emissions in 2013.

Amendment 74 #

Proposal for a directive
Recital 23

(23) Fuel used for intra-EU waterborne navigation, including 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 app~~without prejudice to international oblicgation ~~of this Directive, ensure they eliminate the incompatibilitie~~s. 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~~navigation, 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 sustainable alternative 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 75 #

Proposal for a directive
Recital 23

(23) Fuel used for waterborne navigation, including also 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. Particularly for cargo ships, the taxation levels should provide incentives for the uptake of technological innovation enabling the assistance of wind power in order to significantly improve the energy performance of the vessel. In order to provide an incentive to the use of sustainable alternative fuels and electricity, including full electrification at berths, 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 76 #

Caroline NAGTEGAAL, Ondřej KOVAŘÍK, José Ramón BAUZÁ DÍAZ

Proposal for a directive
Recital 23

(23) Fuel used for ~~waterborne~~sea going navigation, including 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~~sea going 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~~sea going navigation should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.

Amendment 77 #

Proposal for a directive
Recital 23

(23) Fuel used for waterborne navigation, including 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. (This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)

Amendment 78 #

Proposal for a directive
Recital 24

(24) For extra-EU air navigation, without prejudice to current international obligations which should be consequently reviewed in the upcoming years, and for extra-EU waterborne navigation, also including fishing, Member States may ~~exempt or~~ apply the same levels of intra-EU taxation, according to the type of activity.

Amendment 79 #

Proposal for a directive
Recital 24

(24) For extra-EU air navigation, without prejudice to international obligations, ~~and for extra-EU waterborne navigation, including fishing,~~ Member States may exempt or apply the same levels of intra-EU taxation, according to the type of activity.

Amendment 80 #

Proposal for a directive
Recital 24

(24) For extra-EU air navigation, without prejudice to international obligations, and for extra-EU waterborne navigation, including fishing, Member States ~~may~~should exempt or apply the same levels of intra-EU taxation, according to the type of activity.

Amendment 81 #

Proposal for a directive
Recital 24 a (new)

Amendment 82 #

Proposal for a directive
Recital 25

Amendment 83 #

Proposal for a directive
Recital 25 a (new)

(25 a) In accordance with international obligations, Member States should exempt international waterborne navigation, including fishing.

Amendment 84 #

Proposal for a directive
Recital 26

(26) In particular, ~~highly efficient combined heat and power generation and, in order to promote the use of alternative energy sources, renewable forms of energy may~~in order to promote the use of sustainable renewable energy sources they should qualify for preferential treatment.

Amendment 85 #

Proposal for a directive
Recital 27

(27) Temporarily targeted reductions in the tax level may ~~prov~~be necessary to incentivise the achievement of ~~environmental protection objectives and~~the ecological transition of the Union productive sector. Such reductions should be conditional to the imp~~rov~~lement~~s in energy efficiency of the Union productive sector~~ation of specific measures by beneficiaries towards achieving circular, zero pollution, highly energy efficient and renewable based operations.

Amendment 86 #

(27) Targeted reductions in the tax level ~~may prov~~will be necessary to ~~incentivise the achievement of~~ensure access to affordable energy while incentivising environmental protection ~~objectives~~ and improvements in energy efficiency of the Union productive sector.

Amendment 87 #

Proposal for a directive
Recital 28

(28) Targeted reductions in the tax level ~~may prov~~are necessary to tackle the social impact of energy taxes. AIn view of the record-high energy prices seen in the EU since the beginning of winter, an exemption from taxation ~~may~~is temporarily ~~prove~~ necessary to protect vulnerable households and SMEs in the industry, services and transport sectors, which have never been at greater risk of bankruptcy.

Amendment 88 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Recital 29

(29) In view of the financial, economic ~~and~~, environmental and protection of human health effects on each Member State, such as the need of electrification of the transport sector, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of other exemptions or reduced levels of taxation. For reasons of protection of environment and human health, including the reduction of air pollution, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of specific increased rates. Such authorisation, following a justified request by Member States and on a proposal from the Commission, should be adopted by means of a Council implementing decision in accordance with Article 291 of the TFEU. Such measures should be under regular review.

Amendment 89 #

Proposal for a directive
Recital 35

Amendment 90 #

Proposal for a directive
Recital 35

(35) Reference should be made to the version presently applicable of the Combined Nomenclature. In order to ensure that the references to Combined Nomenclature (CN) codes in this Directive are updated whenever necessary, ~~and that the minimum rates of taxation reflect prices evolution,~~ the power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of updating the reference to those CN codes, and in respect of updating the minimum tax rates based on yearly variations of the consumer price index. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

Amendment 91 #

Proposal for a directive
Recital 36

(36) Every five years and for the first time ~~fiv~~three years after the entry into force of this Directive, the Commission should report to the Council and the European Parliament on the application of this Directive, examining in particular whether the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution component of energy products taking into account the impact of the Emission Trading System on carbon pricing and whether the revised energy taxation directive sufficiently contributes to meaningful carbon pricing inducing behavioural change, the impact on reduction of greenhouse gases taking into account the advice of the European Scientific Advisory Board on Climate Change, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental, biodiversity and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.

Amendment 92 #

Proposal for a directive
Recital 36

(36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation ~~and~~, the effects of this Directive on the economic, social and territorial cohesion of European Member States and regions that solely rely on aviation and maritime transport as well as the wider relevant objectives of the Treaties.

Amendment 93 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 1 – paragraph 2 – introductory part

2. Member States shall distinguish between CO2-related taxation and general energy consumption taxation. CO2-related taxation shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to Commission Decision 2007/589/EC of 18 July 2007 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council.In the case of products derived from biomass the reference values shall be those set out in Annex V to Directive (EU) 2018/2001. Where Commission Decision 2007/589/EC of 18 July 2007 or Directive (EU) 2018/2001, as the case may be, do not contain the carbon content for the product concerned, Member States shall refer to relevant available information on its carbon content. For the purposes of this Directive, taxation shall be calculated in EUR/Gigajoules on the basis of net calorific value of the energy products and electricity as set out in Annex IV to Directive 2012/27/EU, converted in Gigajoules. In the case of products derived from biomass the reference values shall be those set out in Annex III to Directive (EU) 2018/2001, converted in Gigajoules.

Amendment 94 #

Proposal for a directive
Article 1 – paragraph 2 – subparagraph 1

Amendment 95 #

Proposal for a directive
Article 1 – paragraph 2 a (new)

2 a. Unless otherwise specified, the provisions of this Directive shall apply both to CO2- related taxation and to general energy consumption taxation.

Amendment 96 #

Proposal for a directive
Article 2 – paragraph 4 – introductory part

Amendment 97 #

Markus FERBER, Marian-Jean MARINESCU, Gheorghe FALCĂ, Karolin BRAUNSBERGER-REINHOLD, Barbara THALER, Jörgen WARBORN

Proposal for a directive
Article 2 – paragraph 5 – point b

b) ‘low-carbon fuels’ shall mean ‘low- carbon hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogen, as well as any fossil-based fuels, which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to Article 10 of Regulation (EU) 2020/852 of the European Parliament and of the Council36 and Annex I to Delegated Regulation (EU) […]/[…]37 . ‘Recycled Carbon Fuels’, as defined by Article 2(35) of Directive (EU) 2018/2001, shall be included in this category. _________________ 36 Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framewfuels’ as defined in [ DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on common rules fork to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13) 37 Commission Delegated Regulation (EU) […]/[...] supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, Che internal markets in renewable and natural gases and in hydrogen COM/2021/280~~0 final (OJ […], p.[…]).~~3]

Amendment 98 #

Proposal for a directive
Article 2 – paragraph 8 – subparagraph 2

Amendment 99 #

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 2 – paragraph 1

source: 729.888

2022/03/25 AGRI 15 amendments...

Amendment 100 #

Proposal for a directive
Annex I – table C

Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Coal and coke 0,9 0,9 Non-sustainable bioliquids 0,9 0,9 Non-sustainable solid 0,9 0,9 products falling within CN codes 4401 and 4402 Liquefied Petroleum Gas 0,6 0,9 (LPG) Natural gas 0,6 0,9 Non-sustainable biogas 0,6 0,9 ~~Non renewable fuels of~~Non-certified sustainable 0,69 0,9 ~~non-biological origin~~ food and feed crop biofuels Certified Sustainable food ~~and feed~~ 0,45 0,9 45 and feed crop bioliquids Certified Sustainable food ~~and feed~~ 0,45 0,9 45 and feed crop biogas Sustainable bioliquids 0,45 0,45 Sustainable biogas 0,45 0,45 Sustainable solid products 0,45 0,45 falling within CN codes 4401 and 4402 Low-carbon fuels 0,15 0,45 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable 0,15 0,15 bioliquids, biogas and products falling within CN codes 4401 and 4402

Amendment 101 #

Proposal for a directive
Annex I – table C

Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) Start of transitional Final rate after completion of period transitional period (01.01.2033) Gas oil 0,9 0,9 Heavy fuel oil 0,9 ~~(01.01.2023) before indexation Gas oil~~ 0,9 Kerosene 0,9 0,9 ~~Heavy fuel oil~~Coal and coke 0,9 0,9 ~~Kerosene~~Non-sustainable bioliquids, including high indirect 0,9 0,9 ~~Coal and coke 0,9 0,9 Non-sustainable bioliquids~~land-use change-risk products Non-sustainable solid 0,9 0,9 ~~Non-sustainable solid~~ products falling within CN ~~0,9 0,9~~ codes 4401 and 4402 Liquefied Petroleum Gas 0,6 0,9 (LPG) Natural gas 0,6 0,9 Non-sustainable biogas, including high indirect 0,6 0,9 land-use change-risk products Non renewable fuels of 0,6 0,9 non-biological origin ~~Sustainable food and fe~~deleted ~~0,45~~ deleted ~~0,9 crop bioliquids Sustainable food and fe~~ deleted deleted deleted ~~0,45~~ ~~0,9 crop biogas~~ deleted Sustainable biofuels 0,45 0,45 Sustainable biogas 0,45 0,45 Sustainable solid products falling within CN codes 0,45 0,45 4401 and 4402 Low-carbon fuels 0,15 0,45 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable bioliquids, biogas and 0,15 0,15 products falling within CN codes 4401 and 4402

Amendment 102 #

Proposal for a directive
Annex I – table C

Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 ~~0,9~~ Kerosene ~~0,9~~ 0,9 0,9 ~~0,9~~ Coal and coke 0,9 0,9 ~~0,9~~ Non-sustainable bioliquids 0,9 0,9 ~~0,9~~ Non-sustainable solid products falling within CN 0,9 ~~0,9 products falling within CN~~0,9 codes 4401 and 4402 Liquefied Petroleum Gas 0,6 0,9 (LPG) Natural gas 0,6 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels of 0,6 0,9 non-biological origin ~~Sustainable food and fe~~deleted deleted ~~0,45 0,9 crop bioliquids Sustainable food and feed~~ deleted deleted deleted deleted deleted ~~0,45~~ deleted ~~0,9~~ ~~crop biogas Sustainable bioliquids~~ deleted deleted ~~0,45~~ ~~0,45~~ ~~Sustainable biogas~~deleted ~~0,45~~ ~~0,45~~ deleted Sustainable solid products falling within CN codes 0,45 ~~0,45~~ 0,45 4401 and 4402 Low-carbon fuels 0,15 ~~0,45~~ 0,45 Renewable fuels of non- ~~0,15~~ 0,15 ~~0,15~~ 0,15 biological origin ~~Advanced s~~Sustainable bioliquids, biogas and products falling 0,15 ~~0,15~~ ~~products falling~~ 0,15 within CN codes 4401 and 4402

Amendment 103 #

Proposal for a directive
Annex I – table C

~~Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule~~ Energy Energy component rate component rate (EUR/GJ) (EUR/GJ) Start of transitional Final rate after completion of ~~period~~ period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Coal and coke 0,9 0,9 Non-sustainable bioliquids 0,9 0,9 Non-sustainable solid products falling within CN ~~0,9~~ 0,9 0,9 codes 4401 and 4402 Liquefied Petroleum Gas 0,6 9 0,9 (LPG) Natural gas 0,9 ~~0,6~~ 0,9 ~~0,9~~ Non-sustainable biogas ~~0,6~~ 0,9 0,9 Non renewable fuels of 0,6 9 0,9 non-biological origin ~~Sustainable~~ food and feed crop 0,45 9 0,9 ~~crop~~ bioliquids ~~Sustainable~~ food and feed crop biogas 0,459 0,9 ~~crop biogas~~ Sustainable bioliquids 0,45 0,456 Sustainable biogas 0,45 0,456 Sustainable solid products ~~falling within CN codes~~ 0,45 0,456 falling within CN codes 4401 and 4402 Low-carbon fuels ~~0,15~~ 0,9 0,45 9 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable bioliquids, biogas and 0,15 0,15 products falling within CN codes 4401 and 4402

Amendment 104 #

Proposal for a directive
Annex I – table C

Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 ~~0,9~~ Kerosene 0,9 0,9 ~~0,9~~ Coal and coke 0,9 0,9 ~~0,9~~ Non-sustainable bioliquids ~~0,9~~ 0,9 0,9 ~~0,9~~ Non-sustainable solid products falling within CN 0,9 0,9 ~~0,9~~ codes 4401 and 4402 Liquefied Petroleum Gas ~~0,6~~0 0 ~~0,9~~ (LPG) Natural gas 0,6 0,9 ~~0,9~~ Non-sustainable biogas 0,6 0,9 ~~0,9~~ Non renewable fuels of 0,6 0,9 ~~0,9~~ non-biological origin ~~Sustainable food and fe~~ deleted deleted ~~0,45~~ deleted deleted ~~0,9 crop bioliquids Sustainable food and feed 0,45 0,9 crop biogas~~deleted deleted Sustainable bioliquids ~~0,45~~ 0,45 0,45 Sustainable biogas ~~0,45~~0,15 0,415 Sustainable solid products falling within CN codes 0,45 0,45 4401 and 4402 Low-carbon fuels 0,15 0,45 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable bioliquids~~, biogas and~~ and products 0,15 0,15 ~~products~~ falling within CN codes 4401 and 4402 Electricity-base hydrogen 0,15 0,15

Amendment 90 #

Proposal for a directive
Annex I – table A

~~Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)~~ Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Petrol 10,75 10,75 Gasoil 10,75 10,75 Kerosene 10,75 10,75 Non-sustainable biofuels 10,75 10,75 Liquefied Petroleum Gas 7,17 10,75 (LPG) Natural gas 7,17 10,75 Non-sustainable biogas 7,17 10,75 Non renewable fuels of 7,17 10,75 non-biological origin ~~Sustainable food and feed~~ Non-certified sustainable 10,75 10,75 food and feed crop biofuels Certified sustainable food 5,38 ~~10,75 crop biofuels S~~5,38 and feed crop biofuels Certified sustainable food ~~and feed~~ 5,38 ~~10,75~~5,38 and feed crop biogas Sustainable biofuels 5,38 5,38 Sustainable biogas 5,38 5,38 Low-carbon fuels 0,15 5,38 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable 0,15 0,15 biofuels and biogas

Amendment 91 #

Proposal for a directive
Annex I – table A

~~Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)~~ Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Petrol 10,75 10,75 Gasoil 10,75 10,75 Kerosene 10,75 10,75 Non-sustainable biofuels , high indirect land-use 10,75 10,75 change-risk products Liquefied Petroleum Gas 7,17 10,75 (LPG) Natural gas 7,17 10,75 Non-sustainable biogas , including high indirect ~~7,17~~ ~~10,75~~7,17 ~~Non renewable fuels of~~ 10,75 land-use change-risk products deleted ~~7,17~~ deleted ~~10,75~~ ~~non-biological origin Sustainable food and fe~~deleted deleted ~~5,38~~ deleted ~~10,75 crop biofuels Sustainable food and feed~~ deleted Non renewable fuels of ~~5,38~~7,17 10,75 ~~crop biogas~~non-biological origin Sustainable biofuels 5,38 5,38 Sustainable biogas 5,38 5,38 Low-carbon fuels 0.,15 5,38 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable 0,15 0,15 biofuels and biogas

Amendment 92 #

Proposal for a directive
Annex I – table A

~~Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)~~ Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Petrol 10,75 10,75 Gasoil 10,75 10,75 Kerosene 10,75 10,75 Non-sustainable biofuels 10,75 10,75 Liquefied Petroleum Gas 7,17 10,75 (LPG) Natural gas 7,17 10,75 Non-sustainable biogas 7,17 10,75 Non renewable fuels of 7,17 10,75 non-biological origin ~~Sustainable food and feed~~ deleted ~~5,38~~ deleted ~~10,75 crop biofuels Sustainable food and fe~~deleted deleted deleted ~~5,38~~ ~~10,75 crop biogas Sustainable biofuels~~deleted deleted ~~5,38~~ deleted ~~5,38 Sustainable biogas~~deleted deleted ~~5,38~~ deleted ~~5,38~~ deleted Low-carbon fuels 0,15 5,38 Renewable fuels of non- 0,15 0,15 biological origin ~~Advanced sustainable~~ Sustainable biofuels and 0,15 0,15 ~~biofuels and~~ biogas

Amendment 93 #

Proposal for a directive
Annex I – table A

~~Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)~~ Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Petrol 10,75 10,75 Gasoil 10,75 10,75 Kerosene 10,75 10,75 Non-sustainable biofuels 10,75 10,75 Liquefied Petroleum Gas ~~7,17~~1,75 ~~10,75~~3,34 (LPG) Natural gas 7,17 10,75 Non-sustainable biogas 7,17 10,75 Non renewable fuels of 7,17 10,75 non-biological origin ~~Sustainable food and fe~~ deleted ~~5,38~~ deleted ~~10,75 crop biofuels Sustainable food and feed~~ deleted deleted ~~5,38~~ deleted ~~10,75 crop biogas~~ deleted Sustainable biofuels 5,38 5,38 Sustainable biogas ~~5,38~~0,15 ~~5,38~~ 0,15 Low-carbon fuels 0,15 5,38 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable 0,15 0,15 biofuels ~~and biogas~~ Electricity-base hydrogen 0,15 0,15

Amendment 94 #

Proposal for a directive
Annex I – table A

~~Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule~~ Energy Energy component rate component rate (EUR/GJ) (EUR/GJ) Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Petrol 10,75 10,75 Gasoil 10,75 10,75 Kerosene 10,75 10,75 Non-sustainable biofuels 10,75 10,75 Liquefied Petroleum Gas ~~7,17~~ 10,75 10,75 ~~(LPG)~~ (LPG) Natural gas ~~7,17~~10,75 10,75 Non-sustainable biogas ~~7,17~~10,75 10,75 Non renewable fuels of ~~7,17~~ 10,75 10,75 non-biological origin ~~Sustainable food and feed~~ Food and feed crop biofuels ~~5,38~~10,75 10,75 ~~crop biofuels Sustainable food and feed~~ Food and feed crop biogas ~~5,38~~10,75 10,75 ~~crop biogas~~ Sustainable biofuels 5,38 ~~5,38~~ 7,17 Sustainable biogas 5,38 ~~5,38~~ 7,17 Low-carbon fuels 10,175 ~~5,38~~ 10,75 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable 0,15 0,15 biofuels and biogas

Amendment 95 #

Proposal for a directive
Annex I – table B

~~Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule)~~ Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Non-sustainable biofuels 0,9 0,9 Liquefied Petroleum Gas 0,6 0,9 (LPG) Natural gas 0,6 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels of 0,6 0,9 non-biological origin ~~Sustainable food and feed~~Non-certified sustainable 0,9 0,9 food and feed crop biofuels Certified Sustainable food 0,45 ~~0,9~~ 0,45 and feed crop biofuels Certified Sustainable food ~~and feed~~ 0,45 0,945 and feed crop biogas Sustainable biofuels 0,45 0,45 Sustainable biogas 0,45 0,45 Low-carbon fuels 0.,15 0,45 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable 0,15 0,15 biofuels and biogas

Amendment 96 #

Proposal for a directive
Annex I – table B

~~Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule)~~ Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Non-sustainable biofuels 0,9 0,9 Liquefied Petroleum Gas 0,6 0,9 (LPG) Natural gas 0,6 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels of 0,6 0,9 non-biological origin ~~Sustainable food and feed~~ deleted ~~0,45~~ deleted ~~0,9~~ ~~crop biofuels Sustainable food and feed~~ deleted deleted ~~0,45~~ deleted ~~0,9 crop biogas Sustainable biofuels~~deleted deleted ~~0,45~~ deleted ~~0,45~~ ~~Sustainable biogas~~ deleted deleted ~~0,45~~ deleted ~~0,45~~ deleted Low-carbon fuels 0,15 0,45 Renewable fuels of non- 0,15 0,15 biological origin ~~Advanced sustainable~~ Sustainable biofuels and 0,15 0,15 ~~biofuels and~~ biogas

Amendment 97 #

Proposal for a directive
Annex I – table B

~~Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule)~~ Energy Energy component rate component rate (EUR/GJ) (EUR/GJ) Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Non-sustainable biofuels 0,9 0,9 Liquefied Petroleum Gas 0,6 9 0,9 (LPG) Natural gas ~~0,6~~ 0,9 0,9 Non-sustainable biogas ~~0,6~~ 0,9 0,9 Non renewable fuels of 0,6 9 0,9 non-biological origin ~~Sustainable food and feed 0,45 0,9 crop biofuels Sustainable food and feed~~ Food and feed crop biofuels 0,9 0,9 Food and feed crop biogas 0,45 9 0,9 ~~crop biogas~~ Sustainable biofuels 0,45 0,456 Sustainable biogas 0,45 0,456 Low-carbon fuels ~~0,15~~ 0,9 0,45 9 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable 0,15 0,15 biofuels and biogas

Amendment 98 #

Proposal for a directive
Annex I – table B

~~Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule)~~ Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Non-sustainable biofuels 0,9 0,9 Liquefied Petroleum Gas 0,6 49 0,954 (LPG) Natural gas 0,6 0,9 Non-sustainable biogas 0,6 0,9 Non renewable fuels of 0,6 0,9 non-biological origin ~~Sustainable food and fe~~ deleted ~~0,45~~ deleted ~~0,9 crop biofuels Sustainable food and feed~~deleted deleted ~~0,45~~deleted ~~0,9 crop biogas~~deleted Sustainable biofuels 0,45 0,45 Sustainable biogas 0,4515 0,415 Low-carbon fuels 0,15 0,45 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable 0,15 0,15 biofuels ~~and biogas~~ Electricity-base hydrogen 0,15 0,15

Amendment 99 #

Proposal for a directive
Annex I – table B

~~Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule)~~ Start of transitional Final rate after completion of period transitional period (01.01.2033) (01.01.2023) before indexation Gas oil 0,9 0,9 Heavy fuel oil 0,9 0,9 Kerosene 0,9 0,9 Non-sustainable biofuels, including high indirect 0,9 0,9 land-use change-risk products Liquefied Petroleum Gas 0,6 0,9 ~~(LPG)~~ (LPG) Natural gas 0,6 0,9 Non-sustainable biogas, including high indirect 0,6 0,9 land-use change-risk products Non renewable fuels of 0,6 0,9 non-biological origin Sustainable food and feed 0,45 0,9 crop biofuels Sustainable food and feed 0,45 0,9 crop biogas Sustainable biofuels 0,45 0,45 Sustainable biogas 0,45 0,45 Low-carbon fuels ~~0.15~~ 0,15 0,45 Renewable fuels of non- 0,15 0,15 biological origin Advanced sustainable 0,15 0,15 biofuels and biogas

source: 730.068

2022/03/29 AGRI 78 amendments...

Amendment 12 #

Proposal for a directive
Recital 3

Amendment 13 #

Marc TARABELLA, Paolo DE CASTRO, Ivo HRISTOV

Proposal for a directive
Recital 3

(3) It is necessary to ensure that clear, predictable and accessible taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market, while at the same time tackling the climate and environmental- related challenges in the context of the Communication from the Commission ‘The European Green Deal’28, as well as socio-economic challenges and those relating to food security. Energy taxation can contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, as well as to the objective of zero pollution through the implementation of the polluter- pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and on health. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29. _________________ ~~28 COM(2019) 640 final of 11 December 2019.~~ 29 14861/19 of 5 December 2019.

Amendment 14 #

Proposal for a directive
Recital 3 a (new)

(3 a) On 31 January 2022, the European Court of Auditors (ECA) of 31 January 2022 published a report entitled ‘Review 01/2022: Energy taxation, carbon pricing and energy subsidies’.

Amendment 15 #

Proposal for a directive
Recital 4

Amendment 16 #

Proposal for a directive
Recital 6

(6) Appreciable differences in the national levels of energy taxation applied by Member States could prove detrimental to the proper functioning of the internal market., as well as to the achievement of the climate and energy goals. The European Court of Auditors also identified that the level of taxation of energy sources does not reflect their greenhouse gas emissions in the Union. In addition, the price of energy products did not reflect the environmental cost of emissions

Amendment 17 #

Proposal for a directive
Recital 6

(6) Appreciable differences in the national levels of energy taxation applied by Member States could prove detrimental to the proper functioning of the internal market and, in circumstances in which the socio-economic levels of the Member States differ, thought should be given to identifying possibilities for injecting flexibility into measures in the light of national specificities.

Amendment 18 #

Marc TARABELLA, Paolo DE CASTRO, Ivo HRISTOV

Proposal for a directive
Recital 9

(9) Rules should be laid down to base energy taxation on the energy content of energy products and electricity, coupled with their environmental performances. For those purposes, reference should be made to the definitions of Directive 2012/27/EU of the European Parliament and of the Council 30 , to Directive (EU) 2018/2001 of the European Parliament and of the Council 31 , and to Regulation (EU) 2020/852 of the European Parliament and of the Council32 . Definitions of biofuels, bioliquids and biofuels used in this Directive should be strictly based on Directive (EU) 2018/2001, especially on Article 29 thereof. Moreover, the list of energy products should be updated to include certain energy products, in order to ensure a unified and standardised treatment of those fuels. Further updates should be done in the future, if appropriate, to reflect market developments. _________________ 30 Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC (OJ L 315, 14.11.2012, p. 1). 31 Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (recast) (OJ L 328 21.12.2018, p. 82). 32 Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).

Amendment 19 #

Proposal for a directive
Recital 9

(9) Rules should be laid down to base energy taxation on the energy content of energy products and electricity, coupled with their environmental performances, including their greenhouse gas savings performance. For those purposes, reference should be made to the definitions of Directive 2012/27/EU of the European Parliament and of the Council30 , to Directive (EU) 2018/2001 of the European Parliament and of the Council31 , and to Regulation (EU) 2020/852 of the European Parliament and of the Council32 . Moreover, the list of energy products should be updated to include certain energy products, in order to ensure a unified and standardised treatment of those fuels. _________________ 30 Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC (OJ L 315, 14.11.2012, p. 1). 31 Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (recast) (OJ L 328 21.12.2018, p. 82). 32 Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).

Amendment 20 #

Amendment 21 #

Proposal for a directive
Recital 10

(10) 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 set, Member States should, also for reason of fiscal neutrality, ensure equal levels of national taxation on all products concerned. ; however, where the economic and social situation or the national context so dictates, Member States may provide for a possible derogation from applying the minimum levels for a predefined period of time.

Amendment 22 #

Proposal for a directive
Recital 11

(11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates. The minimum levels of energy taxation should ~~be automatically aligned every year to~~ take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. ~~This alignment should be made on the basis of the changes in the Union- wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat.~~

Amendment 23 #

Proposal for a directive
Recital 11

(11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates, but one which also reflects the socio- economic situation at national level. The minimum levels of energy taxation should be automatically aligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. This alignment should be made on the basis of the changes in the Union-wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat.

Amendment 24 #

Proposal for a directive
Recital 12

(12) In order to ensure a smooth and efficient implementation of certain provisions relating to some products or uses that reflects the level of socio- economic development and medium-term objectives of each Member State, a transitional period of application is needed.

Amendment 25 #

Proposal for a directive
Recital 15

(15) Energy prices are key elements of Community policies on energy, transport ~~and~~, the environment ~~policies~~and food production and security in the Union .;

Amendment 26 #

Proposal for a directive
Recital 18

Amendment 27 #

Proposal for a directive
Recital 19

(19) ~~The need to pursue the objectives of the Directive requires that no distinction is made between commercial and~~Member States may need to differentiate between commercial and non- commercial diesel. Member States may use this possibility to reduce the gap between the taxation of non-commercial ~~die~~gas oil useld as ~~well as b~~propellant and petrol. Business use and non-business use ~~for heating fuels and electricity~~of energy products and electricity may be treated differently for tax purposes.

Amendment 28 #

Proposal for a directive
Recital 25

(25) Member States should be permitted to apply certain other exemptions or reduced levels of taxation, based on their socio-economic situation, where that will not be detrimental to the environmental objectives, to the proper functioning of the internal market and will not result in distortions of competition.

Amendment 29 #

Proposal for a directive
Recital 27

(27) Temporary targeted 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. Such reductions should be conditional to the implementation of specific measures by beneficiaries towards achieving circular, zero pollution, highly energy efficient and renewable based operations.

Amendment 30 #

Proposal for a directive
Recital 27 a (new)

(27 a) Certain exemptions or reductions in the tax level may prove necessary, notably because of the lack of a stronger harmonisation at Union level, because of the risks of a loss of international competitiveness or because of social or environmental considerations.

Amendment 31 #

Proposal for a directive
Recital 28

(28) Targeted reductions in the tax level may prove necessary to tackle the social and economic impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households and strategic sectors such as agriculture, forestry, horticulture and aquaculture, where energy product costs are reflected in the cost of the end product.

Amendment 32 #

Proposal for a directive
Recital 36

(36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council and to the European Parliament on the application of this Directive, examining in particular whether the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution component of energy products, taking into account the impact of the Emission Trading System on carbon pricing and whether the revised Energy Taxation Directive sufficiently contributes to meaningful carbon pricing inducing behavioural change, the impact on reduction of greenhouse gases taking into account the advice of the European Scientific Advisory Board on Climate Change, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental, biodiversity, and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.

Amendment 33 #

Proposal for a directive
Recital 36

(36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments and market development in the fuel supply, especially as regards energy efficiency, the use of electricity in transport, the uptake of renewable fuels in both transport and heating and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.

Amendment 34 #

Marc TARABELLA, Paolo DE CASTRO, Juozas OLEKAS, Ivo HRISTOV

Proposal for a directive
Recital 36

(36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of ~~electricity in transport~~renewable energy sources in transport, their contribution to reducing emissions and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.

Amendment 35 #

Proposal for a directive
Article 2 – paragraph 1 – point b

(b) falling within CN codes 2207, 2208 90 91 and 2208 90 99 if these are intended for use as heating fuel or motor fuel and are exempted from the harmonized excise duty on alcohol and alcoholic beverages in accordance with Article 27(1), points (a) or (b), of Directive 92/83/EC35 ; _________________ 35 Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21);

Amendment 36 #

Proposal for a directive
Article 2 – paragraph 1 – point o

~~(o) falling within CN codes 4401 and 4402, if these are intended for use as heating fuel in installations with a total rated thermal input equal to or exceeding 5 MW.~~deleted

Amendment 37 #

Proposal for a directive
Article 2 – paragraph 4 – introductory part

4. Taxable products, referred to in paragraphs 1 and 3, produced or derived from biomass are subject under fiscal control to the specific levels of taxation set out for those products in accordance with this Directive, provided that they fulfil ~~either of following criteria:~~the sustainability and greenhouse gas saving criteria set out in Article 29 of Directive (EU) 2018/2001, excluding high indirect land-use change-risk products set out in Article 26(2) of that Directive. The following categories set out in Annex I to this Directive shall thus comply with these criteria: - sustainable biofuels, bioliquids and biogas; - advanced sustainable biofuels and bioliquids

Amendment 38 #

Proposal for a directive
Article 2 – paragraph 4 – introductory part

Amendment 39 #

Proposal for a directive
Article 2 – paragraph 4 – introductory part

Amendment 40 #

Proposal for a directive
Article 2 – paragraph 4 – point a

a) the sustainability and greenhouse gas saving criteria set out in Article 29 of Directive (EU) 2018/2001, excluding high indirect land-use change-risk products set out in Article 26(2) of that Directive;deleted

Amendment 41 #

Proposal for a directive
Article 2 – paragraph 4 – point a a (new)

a a) are not high indirect land-use change-risk products set out in Article 26(2) of that Directive;

Amendment 42 #

Proposal for a directive
Article 2 – paragraph 4 – point b

~~b) are produced from the feedstock listed in Annex IX of Directive (EU) 2018/2001.~~deleted

Amendment 43 #

Proposal for a directive
Article 2 – paragraph 4 – point b

~~b) are produced from the feedstock listed in Annex IX of Directive (EU) 2018/2001.~~deleted

Amendment 44 #

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1

For the purposes of this Directive the definitions in Article 2 points (24), for ‘biomass’, (28), for ‘biogas’, (32), for ‘bioliquids’, (33), for ‘biofuels’ and (34), for ‘advanced biofuels’, of Directive (EU) 2018/2001 shall apply. Hydrogen from renewable biological origin is included in the definition of “biogas”.

Amendment 45 #

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1

For the purposes of this Directive the definitions in Article 2 points (24), for ‘biomass’, (28), for ‘biogas’, (32), for ‘bioliquids’, (33), for ‘biofuels’ ~~and (34), for ‘advanced biofuels’,~~ of Directive (EU) 2018/2001 shall apply.

Amendment 46 #

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 2

For the purposes of this Directive, ‘advanced’ biogas, bioliquids and products falling within CN codes 4401 and 4402 shall mean products produced from the feedstock listed in part A of Annex IX to Directive (EU) 2018/2001. Biofuels, biogas and bioliquids produced from the feedstock listed in part B of Annex IX to that Directive shall be considered equivalent to advanced products.deleted

Amendment 47 #

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 2

For the purposes of this Directive, ‘advanced’ ~~biogas,~~sustainable bioliquids and products falling within CN codes 4401 and 4402 shall mean products produced from the feedstock listed in part A of Annex IX to Directive (EU) 2018/2001. ~~Biofuels, biogas and bioliquids produced from the feedstock listed in part B of Annex IX to that Directive shall be considered equivalent to advanced products.~~

Amendment 48 #

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 2

Amendment 49 #

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 2 a (new)

For the purposes of this Directive, “non- sustainable” biofuels, bioliquids and biogas shall mean biofuels, bioliquids and biogas not complying with the sustainability and greenhouse gas saving criteria set out in Article 29 of Directive (EU) 2018/2001.

Amendment 50 #

Proposal for a directive
Article 2 – paragraph 5 – point a

a) for ‘renewable fuels of non- biological origin’, ~~shall mean fuels other than biofuels, bioliquids or biogas, the energy content of which is derived from renewable sources other than biomass~~the definition of Article 2(36) of Directive (EU) 2018/2001 shall apply and the greenhouse gas emissions saving critera referred to in Article 29a(1) shall be fulfilled in compliance with the methodology referred in Article 29a(5) of that Directive;

Amendment 51 #

Proposal for a directive
Article 2 – paragraph 5 – point b

b) ‘low-carbon fuels’ shall mean ~~low- carbon hydrogen~~fossil-based hydrogen with carbon capture and synthetic gaseous and liquid fuels the energy content of which is derived from ~~low-carbon hydrogen~~fossil-based hydrogen with carbon capture, as well as any fossil-based fuels, which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to Article 10 of Regulation (EU) 2020/852 of the European Parliament and of the Council36 and Annex I to Delegated Regulation (EU) […]/[…]37 . ‘Recycled Carbon Fuels’, as defined by Article 2(35) of Directive (EU) 2018/2001, shall be included in this category. _________________ 36 Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13) 37 Commission Delegated Regulation (EU) […]/[...] supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, C/2021/2800 final (OJ […], p.[…]).

Amendment 52 #

Proposal for a directive
Article 2 – paragraph 6

Amendment 53 #

Proposal for a directive
Article 4 a (new)

Article 4 a Provided that they respect the minimum levels of taxation prescribed by this Directive and that they are compatible with Community law, differentiated rates of taxation may be applied by Member States, under fiscal control, in the following cases: – when the differentiated rates are directly linked to product quality; – when the differentiated rates depend on quantitative consumption levels for electricity and energy products used for heating purposes; – for the following uses: local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances; – between business and non-business use, for energy products and electricity referred to in Articles 9 and 10.

Amendment 54 #

Proposal for a directive
Article 4 a (new)

Amendment 55 #

Proposal for a directive
Article 4 b (new)

Article 4 b Provided that they respect the minimum levels of taxation prescribed by this Directive and that they are compatible with Union law, differentiated rates of taxation may be applied by Member States, under fiscal control, in the following cases: – between business and non-business use, for energy products and electricity referred to in Articles 9 and 10.

Amendment 56 #

Proposal for a directive
Article 5 – paragraph 1 – introductory part

Amendment 57 #

Proposal for a directive
Article 5 – paragraph 1 – subparagraph 2

~~For the purposes of ranking mentioned in the first subparagraph, e~~Electricity shall be considered together with other motor fuels and heating fuels indicated in Tables B and C of Annex I, except when Member States apply a specific level of taxation to electricity used to charge electric vehicles,; in which case electricity shall be considered together with motor fuels indicated in Table A of Annex I, unless otherwise specified in this Directive.

Amendment 58 #

Proposal for a directive
Article 5 – paragraph 2

Amendment 59 #

Proposal for a directive
Article 5 – paragraph 2

Amendment 60 #

Proposal for a directive
Article 5 – paragraph 2 – introductory part

2. The minimum levels of taxation laid down in this Directive shall be adapted every year starting from 1 January 2024 to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The minimum levels shall be adapted ~~automatically~~on the basis of a transparent and holistic assessment taking the risk of loss of international competitiveness fully into account, by increasing or decreasing the base amount in euro by the percentage change in that index over the preceding calendar year.

Amendment 61 #

Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1

~~The Commission is empowered to adopt~~ delegated ~~acts in accordance with Article 29 to amend the minimum levels of taxation as referred to in the first subparagraph.~~

Amendment 62 #

Proposal for a directive
Article 8 – paragraph 1 – introductory part

1. As from ~~1 January 2023~~ ... [two years after the date of entry into force of this Directive], notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Table B of Annex I .

Amendment 63 #

Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1

Amendment 64 #

Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1

W~~ithout prejudice to Article 5(2), w~~hen a transitional period is applicable as provided for in Table B of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until ~~1 January 2033~~... [twelve years after the date of entry into force of this Directive]. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until ~~1 January 2033~~... [twelve years after the date of entry into force of this Directive].

Amendment 65 #

Proposal for a directive
Article 8 – paragraph 2 – point a

~~(a) agricultural, horticultural or aquaculture works, and in forestry;~~deleted

Amendment 66 #

Proposal for a directive
Article 13 – paragraph 2 a (new)

2 a. Without prejudice to other Union provisions, Member States may apply under fiscal control exemptions or reductions in the level of taxation to energy products and electricity used for high-efficiency cogeneration.

Amendment 67 #

Proposal for a directive
Article 14 – paragraph 1 – subparagraph 2

The minimum levels of taxation referred to in the first subparagraph shall start from zero and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten years. A minimum rate of zero shall apply to sustainable biofuels and biogas, low-carbon fuels, renewable fuels of non-biological origin~~, advanced sustainable biofuels and biogas,~~ and electricity over that transitional period of ten years.

Amendment 68 #

Proposal for a directive
Article 14 – paragraph 2 – introductory part

Amendment 69 #

Proposal for a directive
Article 15 – paragraph 1 – subparagraph 2

Over a transitional period of ten years, minimum rates of zero shall apply to sustainable biofuels and biogas, low- carbon-fuels, renewable fuels of non- biological origin~~, advanced sustainable biofuels and biogas~~ and electricity.

Amendment 70 #

Tom VANDENKENDELAERE

Proposal for a directive
Article 15 a (new)

Article 15 a Member States may, until affordable and practically feasible alternatives are on the market, apply a level of taxation down to zero to energy products and electricity used for agricultural, horticultural or aquaculture works, and in forestry.

Amendment 71 #

Proposal for a directive
Article 15 a (new)

Article 15 a Member States may apply a level of taxation down to zero to energy products and electricity used for agricultural, horticultural or aquaculture works, and in forestry.

Amendment 72 #

Proposal for a directive
Article 16 – paragraph 1 – introductory part

Without prejudice to other Union provisions, Member States may apply, under fiscal control, complete exemptions, where the economic and social situation so dictates, or reductions in the level of taxation to:

Amendment 73 #

Proposal for a directive
Article 16 – paragraph 1 – point a a (new)

(aa) energy products for use in sectors such as agriculture, forestry, aquaculture and horticulture.

Amendment 74 #

Proposal for a directive
Article 16 – paragraph 1 – point b – indent 3

~~— generated from sustainable biomass or from products produced from sustainable biomass;~~deleted

Amendment 75 #

Marc TARABELLA, Paolo DE CASTRO, Juozas OLEKAS, Ivo HRISTOV

Proposal for a directive
Article 16 – paragraph 1 – point b – paragraph 1

Amendment 76 #

Proposal for a directive
Article 16 – paragraph 1 – point d

(d) renewable fuels of non-biological origin, advanced sustainable biofuels, bioliquids, biogas and advanced sustainable products falling within CN codes 38249955and 38249980, 38249985, 38249986, 38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38249993, 38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38260010 and 38260090 for their components produced from biomass, 4401 and 4402;

Amendment 77 #

Proposal for a directive
Article 16 – paragraph 1 – point d

(d) renewable fuels of non-biological origin, and advanced sustainable biofuels, bioliquids, biogas ~~and advanced sustainable products falling within CN codes 4401 and 4402~~;

Amendment 78 #

Proposal for a directive
Article 16 – paragraph 1 – point d

(d) renewable fuels of non-biological origin, ~~advanced~~ sustainable biofuels, bioliquids, biogas and ~~advanced~~ sustainable products falling within CN codes 4401 and 4402;

Amendment 79 #

Proposal for a directive
Article 16 – paragraph 1 – point e a (new)

(ea) energy products and electricity used for agricultural, horticultural, fisheries and forestry.

Amendment 80 #

Proposal for a directive
Article 16 – title

16 1.Member States may, without prejudice to paragraph 5, apply an exemption or a reduced rate of taxation under fiscal control on the taxable products referred to in Article 2 where such products are made up of, or contain, one or more of the following products:– products falling within CN codes 1507 to 1518;– products falling within CN codes 38249955 and 38249980, 38249985, 38249986, 38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38249993, 38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38260010 and 38260090 for their components produced from biomass;– products falling within CN codes 22072000 and 29051100 which are not of synthetic origin;– products produced from biomass, including products falling within CN codes 4401 and 4402.Member States may also apply a reduced rate of taxation under fiscal control on the taxable products referred to in Article 2 where such products contain water (CN codes 2201 and 28539010).‘Biomass’ shall mean the biodegradable fraction of products, waste and residues from agriculture (including vegetal and animal substances), forestry and related industries, as well as the biodegradable fraction of industrial and municipal waste.2.The exemption or reduction in taxation resulting from the application of the reduced rate laid down in paragraph 1 may not be greater than the amount of taxation payable on the volume of the products referred to in paragraph 1 present in the products eligible for the reduction.The levels of taxation applied by Member States on the products made up of or containing the products referred to in paragraph 1 may be lower than the minimum levels specified in Article 4.3.The exemption or reduction in taxation applied by Member States shall be adjusted to take account of changes in raw material prices to avoid over-compensating for the extra costs involved in the manufacture of the products referred to in paragraph 1.4.Until 31 December 2033, Member States may exempt or continue to exempt products solely or almost solely made up of the products referred to in paragraph 1.5.Should Member States be required by Union law to comply with legally binding obligations to place on their markets a minimum proportion of the products referred to in paragraph 1, paragraphs 1 to 5 shall cease to apply as from the date when such obligations become binding on the Member States.6.Member States shall communicate to the Commission the schedule of tax reductions or exemptions applied in accordance with this Article by 31 December XXX and every 12 months thereafter.7. No later than 31 December XXX, the Commission shall report to the Council on the fiscal, economic, agricultural, energy, industrial and environmental aspects of the reductions granted in accordance with this Article.

Amendment 81 #

Proposal for a directive
Article 17 – paragraph 1 – point c – paragraph 2

Amendment 82 #

Tom VANDENKENDELAERE

Proposal for a directive
Article 17 – paragraph 1 – point d

(d) reductions in the level of taxation, which ~~shall not go below the minima~~can, until affordable and practically feasible alternatives are on the market, go down to zero as set out in Table C and D of Annex I to energy products used for heating purposes and to electricity, used for agricultural, horticultural or aquaculture works, and in forestry.

Amendment 83 #

Proposal for a directive
Article 17 – paragraph 1 – point d

(d) reductions in the level of taxation, which shall ~~not go bel~~go down t~~he minima~~o zero as set out in Table C and D of Annex I to energy products used for heating purposes and to electricity, used for agricultural, horticultural or aquaculture works, and in forestry.

Amendment 84 #

Proposal for a directive
Article 21 – paragraph 1 – point b

(b) products falling within CN codes 2207, 2208 90 91 and 2208 90 99 if these are intended for use as heating fuel or motor fuel and are exempted from the harmonized excise duty on alcohol and alcoholic beverages in accordance with Article 27(1)(a) or (b) of Directive 92/83/EC42 ; _________________ 42 Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21);

Amendment 85 #

Proposal for a directive
Article 27 – paragraph 2 – introductory part

2. Measures such as tax exemptions, tax reductions, tax differentiation and tax refunds within the meaning of this Directive might constitute State aid and in those cases do not have to be notified to the Commission pursuant to Article 108 (3) of the Treaty on the Functioning of the European Union .

Amendment 86 #

Proposal for a directive
Article 30 – paragraph 1 – subparagraph 1

They shall apply those ~~measures from [1 January 2023]~~ provisions from … [two years after the date of entry into force of this Directive].

Amendment 87 #

Proposal for a directive
Article 31 – paragraph 1

Every five years and for the first time ~~fiv~~three years after 1 January 2023, the Commission shall submit to the Council and the European Parliament a report on the application of this Directive.

Amendment 88 #

Nicola BEER, Olivier CHASTEL, Ondřej KOVAŘÍK

Proposal for a directive
Article 31 – paragraph 2

The report by the Commission shall, inter alia, examine the minimum levels of taxation, the impact of innovation and technological developments and market development in the fuel supply, in particular as regards energy efficiency, the use of electricity in transport, the uptake of renewable fuels in both transport and heating and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the relevant wider objectives of the Treaties.

Amendment 89 #

Marc TARABELLA, Paolo DE CASTRO, Juozas OLEKAS, Ivo HRISTOV

Proposal for a directive
Article 31 – paragraph 2

The report by the Commission shall, inter alia, examine the minimum levels of taxation, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of ~~electricity in transport~~renewable energy sources in transport, their contribution to reducing emissions and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the relevant wider objectives of the Treaties.

source: 730.019

2022/04/08 ECON 318 amendments...

Amendment 100 #

Alfred SANT, Eero HEINÄLUOMA, Cyrus ENGERER, Josianne CUTAJAR, Alex AGIUS SALIBA, Irene TINAGLI, Margarida MARQUES, Elisabetta GUALMINI, Eva KAILI, Pedro MARQUES, Pedro SILVA PEREIRA, Costas MAVRIDES, Billy KELLEHER, Frances FITZGERALD

Proposal for a directive
Recital 3 b (new)

(3 b) Until cleaner energy is made available through technological advances, taxpayers are encouraged to consume smartly and use transport that consumes less fossil fuels. However, until more environmentally friendly alternatives are available, the insular, peripheral and remote regions will be at an economic disadvantage compared to the central ones. Insular, peripheral and remote regions should not be discriminated against since in the near future they will not have transport alternatives that are more ecological than air transport. Citizens and businesses on islands and at the periphery should continue to benefit from equivalent connectivity opportunities as their counterparts in more central areas of the Union.

Amendment 101 #

Alfred SANT, Eero HEINÄLUOMA, Cyrus ENGERER, Josianne CUTAJAR, Alex AGIUS SALIBA, Eva KAILI, Costas MAVRIDES, Billy KELLEHER, Frances FITZGERALD

Proposal for a directive
Recital 4

(4) Environmental taxation can be a cost-effective mean for Member States to achieve the targeted reductions of greenhouse gasses. The proper functioning of the internal market requires common rules on that taxation, while preserving Member States' flexibility and sovereignty over tax prerogatives, not least with respect to promoting economic and social development of their insular, peripheral and remote regions.

Amendment 102 #

Proposal for a directive
Recital 4

(4) Environmental taxation can be a cost-effective mean for Member States to achieve the targeted reductions of greenhouse gasses. The proper functioning of the internal market requires common rules on that taxation. To that end, this Directive should foster energy efficiency in a technology neutral manner, while CO2price signals should be given by the EU Emissions Trading System.

Amendment 103 #

Proposal for a directive
Recital 4

(4) Environmental taxation can be a cost-effective mean for Member States to achieve the targeted reductions of greenhouse gasses. The proper functioning of the internal market requires common rules on that taxation, while preserving the competitiveness of the Union economy and Member States' flexibility and sovereignty over tax prerogatives, not least with respect to promoting economic and social development of their insular, peripheral and remote regions.

Amendment 104 #

Lídia PEREIRA

Proposal for a directive
Recital 4

(4) ~~Environmental taxation~~The taxation of energy products and electricity can be an ~~cost-~~effective means, in terms of cost, for Member States to achieve the targeted reductions of greenhouse gasses. The proper functioning of the internal market requires common rules on that taxation, rules which are fair, efficient, balanced, proportional and transparent. That taxation shall abide by the Member States' national exclusive competences in the area of tax policy.

Amendment 105 #

Proposal for a directive
Recital 4

(4) Environmental taxation ~~can be a cost-effective~~is a means for Member States to achieve the targeted reductions of greenhouse gasses~~. The proper functioning of the internal market requires common rules on that taxa~~, improve energy savings and energy efficiency and promote renewable energy production.

Amendment 106 #

Proposal for a directive
Recital 4

Amendment 107 #

Proposal for a directive
Recital 4 a (new)

(4 a) This Directive and the revision of Directive 2003/87/EC have to be better aligned to guarantee effective carbon pricing throughout the Union and across sectors. A minimum carbon price, introduced through this Directive, would complement the reform of the EU Emission Trading System and would help to achieve the Union 2030 climate targets in a cost-efficient way.

Amendment 108 #

Proposal for a directive
Recital 4 b (new)

(4 b) The introduction of a minimum carbon price in this Directive would allow the deduction of the carbon price established in the emission trading system for buildings and road transport established pursuant to Chapter IVa of Directive 2003/87/EC to avoid double taxation.

Amendment 109 #

Caroline NAGTEGAAL, Nicola BEER

Proposal for a directive
Recital 5

(5) Member States should, however, be able to use the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes not necessarily nor specifically or exclusively related to the reduction of greenhouse gases. In particular, the possibility of reducing the tax burden on low-income households should be guaranteed.

Amendment 110 #

Proposal for a directive
Recital 5 a (new)

(5 a) Member States should earmark the revenues obtained by taxation of kerosene and bunker oil in order to support sustainable investments in the aviation and maritime sector and to assist these sectors to achieve the goals of the European Green Deal. For the inland waterway sector, the relevant tax revenues can be a financing source for the European Inland Waterway Fund.1a This Fund should include a one-stop-shop system that is easily accessible for help and assistance and has the possibility to combine projects into a single application, thus increasing the chances for funding. The Fund should complement the existing reserve funds created under Regulation (EU) No 546/2014, with additional financial contributions from the Union and national financing instruments, in order to leverage further investments from the industry and to address the current investment gap approaching EUR 10 billion in financing the sustainable transition.1b The Fund should provide for the possibility of blending with the CEF, the European Structural and Investment Funds, including the Cohesion Fund, and financing instruments from the European Investment Bank. _________________ 1a European Parliament resolution of 14 September 2021 towards future-proof inland waterway transport in Europe (2021/2015(INI)), p.14; European Commission Communication 'NAIADES III' (COM(2021) 324), p. 13 1b Development Centre for Ship Technology and Transport Systems (DST), Assessment of technologies in view of zero-emission IWT’, part of the overarching study by the Central Commission for the Navigation of the Rhine entitled Financing the energy transition towards a zero-emission European IWT sector, Report No 2293, p. 95.

Amendment 111 #

Proposal for a directive
Recital 6

(6) Appreciable differences in the national levels of energy taxation applied by Member States could prove detrimental to the proper functioning of the internal market as well as to the achievement of the climate and energy goals. The European Court of Auditors also identified that the level of taxation of energy sources does not reflect their greenhouse gas emissions in the Union. In addition, the price of energy products does not reflect the environmental cost of emissions.

Amendment 112 #

Alfred SANT, Eero HEINÄLUOMA, Cyrus ENGERER, Josianne CUTAJAR, Alex AGIUS SALIBA, Margarida MARQUES, Eva KAILI, Pedro MARQUES, Pedro SILVA PEREIRA, Costas MAVRIDES, Billy KELLEHER, Frances FITZGERALD

Proposal for a directive
Recital 7 a (new)

(7 a) For insular regions having no connections by road, train or bridge with the European mainland, and for peripheral and remote regions, especially those with an economy that is highly dependent on tourism, the kerosene tax should be waived for flights to and from such regions, during the first five years, and should then be raised in five equal annual steps in the following five years to reach the levels achieved for all flights at the end of the ten year period. All precautionary steps should be taken to avoid any "détournement de trafic" in kerosene usage.

Amendment 113 #

Proposal for a directive
Recital 7 a (new)

(7 a) For remote, peripheral and insular regions, and for territories with significant island complexes which have no direct connections by road, train or bridge with the European mainland, and whose economy is highly dependent on tourism, the kerosene tax will be waived for flights to and from such regions and territories, during the first ten years, and will then be raised in five equal annual steps in the following five years to reach the levels achieved for all flights at the end of the fifteen year period.

Amendment 114 #

Proposal for a directive
Recital 8

Amendment 115 #

Proposal for a directive
Recital 11

(11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates. ~~The minimum levels of energy taxation should be automatically a~~Member States should not be obligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. This alignment should be made on the basis of the changes in the Union-wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostatto replicate the relations between the different ranks.

Amendment 116 #

Proposal for a directive
Recital 11

(11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates. The minimum levels of energy taxation should be automatically aligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. This alignment should be made on the basis of the changes in the Union-wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat.

Amendment 117 #

Proposal for a directive
Recital 12

(12) In order to ensure a smooth implementation of certain provisions relating to some products or uses, a transitional period of application ismay be needed.

Amendment 118 #

Nicola BEER, Caroline NAGTEGAAL, Ondřej KOVAŘÍK

Proposal for a directive
Recital 12

(12) In order to ensure a smooth implementation of certain provisions relating to some products or uses, a transitional period of application ismay be needed. However, the climate emergency requires a swift implementation of the provisions laid down in this Directive.

Amendment 119 #

Proposal for a directive
Recital 13

(13) As a general principle, Member States should apply to energy products and electricity levels of taxation not less than the minimum levels of taxation as set out by the Directive in order to generate a level playing field between Member States as well as competitiveness. Member States should be permitted to comply with the Union minimum taxation levels by taking into account the total charge levied in respect of all indirect taxes which they have chosen to apply (excluding VAT).

Amendment 120 #

Proposal for a directive
Recital 14

Amendment 121 #

Proposal for a directive
Recital 14

(14) Fiscal arrangements made in connection with the implementation of this Union framework for the taxation of energy products and electricity are a matter for each Member State to decide. In this regard, Member States might decide not to increase the overall tax burden if they consider that the implementation of such a principle of tax neutrality could contribute to the restructuring and the modernisation of their tax systems by encouraging behaviour conducive to greater protection of the environment ~~and increased labour use~~, including by spurring energy efficiency renewable energy uptake, and increased labour use. It is strongly encouraged to design the tax system in such way that the potential regressive nature of the energy taxation directive is minimised and where necessary compensated through a strong progressivity of the tax system, along with redistributive policies.

Amendment 122 #

Proposal for a directive
Recital 14 a (new)

(14 a) The average impact of the current proposal on welfare is estimated to be very limited across all Member States. As electricity constitutes a large share of expenditure of lower-income households, the proposed electricity tax rate reductions have substantially progressive impact across the Union-wide distribution and the distribution within all Member States that would need to apply them.

Amendment 123 #

Proposal for a directive
Recital 15

(15) Energy prices are key elements of energy, transport and environment policies in the Union . In the context of high energy prices due to volatility in international fossil fuels markets, recalls that Member States could mitigate the increase in retail prices for vulnerable households and microenterprises by, among other things, reducing taxes and levies in consumers’ energy bills, as foreseen in the Directive (EU) 2019/944 (Electricity Market Directive) and also recalled in the Communication of the Commission of 13 October 2021 on Tackling rising energy prices: a toolbox for action and support.

Amendment 124 #

Proposal for a directive
Recital 15

(15) Energy prices are key elements of energy, transport and environment policies in the Union . Member States should be allowed to set retail prices and profit margins below the market outcome in certain situations, namely in periods of high uncertainty, high volatility, or both in international fossil fuels markets.

Amendment 125 #

Joachim SCHUSTER, Elisabetta GUALMINI, Paul TANG, René REPASI

Proposal for a directive
Recital 15 a (new)

(15 a) The possibility of applying differentiated national rates of taxation to the same product should be allowed in certain circumstances when that measure is intended to allow equal access to those products for all households and to promote public transportation.

Amendment 126 #

Proposal for a directive
Recital 17 a (new)

(17 a) Energy taxation should only apply to final consumption, and neither energy use within the energy value chain nor any form of conversion or storage should be taxed. That principle should apply to all forms of energy conversion processes and to energy products and electricity used for the transport and storage of energy products and electricity. Conversion, in that context, should be understood as the process of converting one form of energy into another, such as using natural gas to generate electricity or producing hydrogen from electricity or natural gas.

Amendment 127 #

Ondřej KOVAŘÍK, Olivier CHASTEL, Nicola BEER, Martin HLAVÁČEK, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Recital 17 a (new)

(17 a) Energy taxation should only apply to final consumption, and neither energy use within the energy value chain nor any form of conversion or storage should be taxed. That principle should apply to all forms of energy-conversion processes and to energy products and electricity used for the transport and storage of energy products and electricity. In that context, conversion should be understood as the process of converting one form of energy into another, such as using natural gas to generate electricity or producing hydrogen from electricity or natural gas.

Amendment 128 #

Joachim SCHUSTER, Elisabetta GUALMINI, Paul TANG, René REPASI

Proposal for a directive
Recital 18

(18) Energy products used as a motor fuel for certain purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, ~~notably~~including in the transport sector and heating and cooling. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating and cooling purposes during the necessary time following the entry into force of this Directive.

Amendment 129 #

Proposal for a directive
Recital 18

Amendment 130 #

Lídia PEREIRA

Proposal for a directive
Recital 19

Amendment 131 #

Ondřej KOVAŘÍK, Olivier CHASTEL, Martin HLAVÁČEK, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Recital 19

(19) ~~The need to pursue the objectives of the Directive requires that no distinction is made between commercial and~~Member States may need to differentiate between commercial and non- commercial diesel. Member States should have the option to use that possibility to reduce the gap between the taxation of non-commercial ~~die~~gas oil useld as ~~well as~~propellant and petrol. It should be possible to treat business use and non-business use ~~for heating fuels and electricity.~~ of energy products and electricity differently for tax purposes.

Amendment 132 #

Proposal for a directive
Recital 19

(19) ~~The need to pursue the objectives of the Directive requires that no distinction is made between commercial and~~Member States may need to differentiate between commercial and non- commercial diesel. Member States should have the option to use that possibility to reduce the gap between the taxation of non-commercial ~~die~~gas oil useld as ~~well as~~propellant and petrol. It should be possible to treat business use and non-business use ~~for heating fuels and electricity~~of energy products and electricity differently for tax purposes.

Amendment 133 #

Proposal for a directive
Recital 20

(20) Energy products should essentially be subject to a Union framework when used as heating fuel or motor fuel. ~~To that extent, it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products .~~ Electricity used in similar ways should be treated on an equal footing.

Amendment 134 #

José Manuel GARCÍA-MARGALLO Y MARFIL

Proposal for a directive
Recital 20

Amendment 135 #

Proposal for a directive
Recital 20

Amendment 136 #

Francisco José MILLÁN MON, Gabriel MATO, Isabel BENJUMEA BENJUMEA

Proposal for a directive
Recital 20 a (new)

(20 a) The climate impact of aviation has been long established by the scientific community, and in particular by the Intergovernmental Panel for Climate Change at least since its 1999 Special report on Aviation and the Global Atmosphere1a. Unlike other greenhouse- emitting sectors, aviation has moreover experienced a major increase in its volume and therefore its aggregated emissions have doubled in the last three decades, with a nearly 28% increase since 2013 only in Europe. Recent data suggest that at least half of all those emissions are generated by 1% of the world’s population only, and mainly by the part with the highest income. A recent EASA study1b moreover points out that the non-CO2 emissions might have a clime impact at least twice as big as the CO2 emissions alone. The composition of the fossil fuel widely used nowadays in the sector is mainly responsible for these climate impacts, and there is therefore an urgent need for their internalisation through adequate taxation. Establishing a jet fuel tax on intra-EU flights should be an additional disincentive to the operation of the so-called “ghost flights”, complementing necessary measures to be taken further in the airport slots regulation revision that effectively prevent the operation of such empty or quasi- empty flights. _________________ 1a IPCC Special report: Aviation and the Global Atmosphere (1999) https://www.unep.org/resources/report/ipc c-special-report-aviation-and-global- atmosphere 1b Report from the Commission to the European Parliament and the Council: Updated analysis of the non-CO2 climate impacts of aviation and potential policy measures pursuant to EU Emissions Trading System Directive Article 30(4) https://www.easa.europa.eu/document- library/research-reports/report- commission-european-parliament-and- council

Amendment 137 #

Proposal for a directive
Recital 20 a (new)

(20 a) The introduction of a minimum level of taxation on fuel would put the EU fisheries sector — and especially artisanal vessels — at a competitive disadvantage compared to third countries with lower prices and taxes. It would also lead to unfair treatment between territories, as large ships can travel long distances and thus refuel in ports where the price of fuel is lower. It would also cause price increases for the final consumers, particularly for fresh products. That would run counter to health recommendations to increase the consumption of fish given not only its high nutritional quality and therefore health benefits, but also its reduced environmental footprint. Finally, it would lead to the unprecedented large-scale bankruptcy of many fishing enterprises, especially small-scale ones, and consequently to the loss of a large number of jobs, with serious repercussions for the Union's fishing communities.

Amendment 138 #

Paul TANG, Aurore LALUCQ, Niels FUGLSANG, René REPASI

Proposal for a directive
Recital 20 a (new)

(20 a) Flying is significantly more energy-intensive than other forms of transportation and should be taxed accordingly. While there may be no good alternatives to airplanes for travelling to or from island nations or remote regions, a beneficial tax regime for aviation is not the best policy tool to serve these areas. Governments should instead use the revenues gained from a tax on kerosene to invest and raise welfare levels in these regions.

Amendment 139 #

Nicola BEER, Caroline NAGTEGAAL, Olivier CHASTEL, Ondřej KOVAŘÍK

Proposal for a directive
Recital 20 a (new)

(20 a) The climate impact of aviation has been long established by the scientific community. Aviation has experienced a major increase in its volume and its aggregated emissions have doubled in the last three decades. In line with other measures, establishing a jet fuel tax on intra-EU flights can be an additional disincentive to the operation of so-called "ghost flights", which have a significant harmful impact on the environment.

Amendment 140 #

Proposal for a directive
Recital 20 a (new)

(20 a) In order to ensure connectivity, air and water navigation remain important sectors. However, in order to remain competitive internationally and create a level playing field, an international approach to energy taxation should be considered.

Amendment 141 #

Caroline NAGTEGAAL, Olivier CHASTEL

Proposal for a directive
Recital 20 a (new)

(20 a) In order to maintain the level playing field and prevent both business and carbon leakage, the amount of fuel used for navigation within Union waters will be taxed rather than the amount of heavy oil bunkered in Union ports.

Amendment 142 #

Proposal for a directive
Recital 21

(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation, ~~except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternatives~~including cargo-only flights should be taxed.

Amendment 143 #

Ondřej KOVAŘÍK, Martin HLAVÁČEK, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Recital 21

(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel based on an interpretation of the original provisions of the Chicago Convention on Civil Aviation, which in 1944 laid foundation for the International Civil Aviation Organisation. The only explicit restriction to fuel taxation is set out in Article 24 of that Convention and it refers to fuel already present in the tank when landing, in order to avoid double taxation, but it does not refer explicitly to additionally refuelled content. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation~~, except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternatives~~ should be taxed. In future revisions of such international aviation agreements, the current loopholes allowing for jet fuel tax exemptions for flights departing from or arriving at Union airports should be eliminated.

Amendment 144 #

Georgios KYRTSOS

Proposal for a directive
Recital 21

(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation, except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternativeIn the absence of more efficient alternatives for energy products and electricity supplied to cargo and passenger flights, the tax exemption is still needed in order to pursue the objectives of this Directive without prejudice to the international commitments.

Amendment 145 #

Paul TANG, Aurore LALUCQ, Niels FUGLSANG, René REPASI

Proposal for a directive
Recital 21

(21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that~~, without prejudice to those international agreements,~~ energy products and electricity supplied for intra-EU air navigation~~, except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternative~~ should be taxed, even where this requires re-negotiating multilateral agreements.

Amendment 146 #

(22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights would be reached over a transitional period of ten years, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate ~~for ten years~~. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.

Amendment 147 #

Proposal for a directive
Recital 22

(22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights would be ~~reached over a transitional period of ten years~~implemented swiftly, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. Cargo flights should be subject to the same obligations as other flights, in order not to generate further distortions which would hinder the objective of shifting to railroad.

Amendment 148 #

Proposal for a directive
Recital 22

(22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non- pleasure flights would be reached over a transitional period of ten years starting …[ four years after the date of entry into force of this Directive], whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.

Amendment 149 #

Proposal for a directive
Recital 22

(22) In order to ensure a ~~smooth implementation of this Directive~~proper internalisation of the real costs of aviation sector, enabling a level-playing field with other transport modes, the minimum levels of taxation for motor fuels used for intra-EU ~~non-business and non- pleasure~~ flights wshould be ~~reached over a transitional period of ten years, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years~~implemented immediately, whereas advanced biofuels, RFNBOs and electricity would be subject to a zero minimum rate for ten years , including electricity supplied for stationary functioning and electric taxiing operations on the ground. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. Cargo flights should be subject to the same obligations as other flights, in order not to generate a further distortion of the level- playing field, which would ultimately hinder the objective of a modal shift to rail, also for freight, as introduced by the communication of the Commission of 9 December 2020 on Sustainable and Smart Mobility Strategy.

Amendment 150 #

Paul TANG, Aurore LALUCQ, Niels FUGLSANG, René REPASI

Proposal for a directive
Recital 22

(22) ~~In order to ensure~~As a tax on kerosene will only lead to a moderate increase in prices, a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU ~~non-business and non- pleasure~~ flights wcould be reached over a transitional period of ~~ten~~five years, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years. Energy products and electricity used for intra-EU ~~business aviation and pleasure~~ flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States.

Amendment 151 #

Francisco José MILLÁN MON, Gabriel MATO, Isabel BENJUMEA BENJUMEA

Proposal for a directive
Recital 22 a (new)

(22 a) According to the IPCC Special Report on the Ocean and Cryosphere in a Changing Climate, the global ocean has warmed unabated since 1970 and has taken up more than 90% of the excess heat in the climate system and by absorbing more CO2, the ocean has undergone increasing surface acidification and a loss of oxygen has occurred from the surface to 1000 m. According to data from IMO and FAO, globally, fishing vessels (including inland vessels) consumed 53.9 million tonnes of fuel in 2012, emitting 172.3 million tonnes of CO2, (equivalent to 0.5% of total global CO2 emissions that year), while aquaculture accounted for approximately 0.45% of global greenhouse gas emissions in 2013.

Amendment 152 #

Proposal for a directive
Recital 22 a (new)

(22 a) In order to achieve the emission reduction targets set by the Union for 2030 and the climate neutrality objective for 2050 at the latest, it is necessary to reduce GHG emissions in all sectors, moving towards a fiscal framework that penalises fossil fuels and encourages the switch to clean fuels. However, this urgent change must be made taking into account the availability of alternatives in each of the affected sectors.

Amendment 153 #

Francisco José MILLÁN MON, Gabriel MATO, Isabel BENJUMEA BENJUMEA

Proposal for a directive
Recital 22 b (new)

(22 b) According to the Scientific, Technical and Economic Committee for Fisheries' Annual Economic Report 202132 a, the Union fishing fleet has reduced its energy consumption by more than 15% in the last decade. However, the fisheries sector faces serious obstacles to decarbonisation due to the lack of alternatives in the short term and existing fishing capacity limits. The introduction of a minimum level of fuel taxation in the fisheries sector would not only not solve these obstacles, but would have a serious impact on the competitiveness of the Union fleet, especially of the small-scale coastal fleet, leading to reduced self- sufficiency, higher consumer prices and the consequent increase in emissions due to increased imports. It should be stressed that fisheries and aquaculture products are among the food products with the lowest carbon footprint and that the EU is the world’s largest market for fish, importing 60 % of what it consumes. The Union fishing sector should therefore continue to benefit from the exemptions provided for in Directive 2003/96/EC of the Council. _________________ 32 a 2021 Annual Economic Report on the EU Fishing Fleet (STECF 21-08).

Amendment 154 #

Francisco José MILLÁN MON, Gabriel MATO, Isabel BENJUMEA BENJUMEA

Proposal for a directive
Recital 23

Amendment 155 #

Ondřej KOVAŘÍK, Olivier CHASTEL, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Recital 23

(23) Fuel used for waterborne navigation, including 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 156 #

Nicola BEER, Caroline NAGTEGAAL, Ondřej KOVAŘÍK

Proposal for a directive
Recital 23

(23) Fuel used for waterborne navigation, including 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. Particularly for cargo ships, the taxation levels should provide incentives for the uptake of technological innovation enabling the assistance of wind power in order to significantly improve the energy performance of vessels. In order to provide an incentive to the use of sustainable alternative fuels and electricity, including full electrification at berth, 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 157 #

(23 a) In line with the proposal for a Regulation on the deployment of alternative fuels infrastructure and the proposal for a Regulation on the use of renewable and low-carbon fuels in maritime transport, this Directive should promote the cost-efficient deployment of installations and the use of shore-side electricity by providing a permanent tax exemption to shore-side electricity, thereby setting the right incentives.

Amendment 158 #

Irene TINAGLI, Elisabetta GUALMINI

Proposal for a directive
Recital 23 a (new)

(23 a) Fuel subsidies perform poorly in terms of increasing incomes for fishers, and "fossil fuel subsidies represent an obstacle in reaching climate goals because they hinder the green energy transition", according to the conclusions in the ECA review 01/2022 on Energy taxation, carbon pricing and energy subsidies.

Amendment 159 #

Proposal for a directive
Recital 23 a (new)

(23 a) Before including fisheries in the taxation of energy products, a comprehensive impact assessment should be carried out, including on the socioeconomic impact on fisheries and coastal communities.

Amendment 160 #

Francisco José MILLÁN MON, Gabriel MATO, Isabel BENJUMEA BENJUMEA

Proposal for a directive
Recital 23 a (new)

(23a) In the past 10 years, the fishing industry has made great efforts to considerably reduce fuel consumption and therefore greenhouse gas emissions.

Amendment 161 #

Georgios KYRTSOS

Proposal for a directive
Recital 23 a (new)

(23 a) Adequate compensation is needed to alleviate the already high costs of island transport, taking into account equivalent island transport schemes.

Amendment 162 #

Francisco José MILLÁN MON, Gabriel MATO, Isabel BENJUMEA BENJUMEA

Proposal for a directive
Recital 23 b (new)

(23b) Before including fisheries in the taxation of energy products, a comprehensive impact assessment should be carried out, which also takes account of the socio-economic repercussions for fisheries and coastal communities.

Amendment 163 #

Francisco José MILLÁN MON, Gabriel MATO, Isabel BENJUMEA BENJUMEA

Proposal for a directive
Recital 24

(24) For extra-EU air navigation, without prejudice to international obligations, ~~and~~ for extra-EU waterborne navigation, ~~including~~and for fishing, Member States may exempt or apply the same levels of intra-EU taxation, according to the type of activity.

Amendment 164 #

Proposal for a directive
Recital 24

Amendment 165 #

Proposal for a directive
Recital 24 a (new)

Amendment 166 #

Proposal for a directive
Recital 24 a (new)

(24 a) Ending fuel tax exemptions in the fisheries sector should not result in a burden for small-scale fisheries. Member States should invest the revenues generated by fuel taxes in the fisheries sector to fund projects aimed at facilitating the transition of small-scale fisheries to energy-efficient vessels using sustainable renewable energy.

Amendment 167 #

Proposal for a directive
Recital 25

(25) Member States should be permitted to apply certain other exemptions or reduced levels of taxation, where that will not be detrimental to the en~~vironmental objectives, to the proper functioning of the internal market and will not result in distor~~ergy, climate and just transitions o~~f competition~~bjectives.

Amendment 168 #

Gilles BOYER, Stéphane BIJOUX, Stéphanie YON-COURTIN

Proposal for a directive
Recital 25

Amendment 169 #

Proposal for a directive
Recital 25 a (new)

(25a) As Directive 2020/262 specifies that it and Directives 92/83/EEC, 92/84/EEC, 2003/96/EC and 2011/64/EU do not apply to the French and Spanish outermost regions referred to in Article 349 of the TFEU, in the recast of Directive 2003/96/EC, flights to and from those regions and shipping to and from them should be considered exempt from intra-EU taxation.

Amendment 170 #

Ondřej KOVAŘÍK, Olivier CHASTEL, Martin HLAVÁČEK, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Recital 26

Amendment 171 #

Proposal for a directive
Recital 26

(26) In particular, highly efficient combined heat and power generation and, in order to promote the use of alternative energy sources, renewable forms of energy may qualify for preferential treatment. It is desirable to establish a Union framework to allow Member States to exempt or reduce excise duties so as to promote biofuels, thereby contributing to the better functioning of the internal market and affording Member States and economic operators a sufficient degree of legal certainty. Distortions of competition should be limited and the incentive of a reduction in the basic costs for producers and distributors of biofuels should be maintained through, inter alia, the adjustments by Member States taking into account changes in raw material prices.

Amendment 172 #

Ondřej KOVAŘÍK, Nicola BEER, Martin HLAVÁČEK, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Recital 27

(27) Temporary targeted reductions in the tax level ~~may prove necessary to~~ could provide an incentive to energy-inctentsiv~~ise the achievement of environmental protection objectives and~~e industries, SMEs and start-ups to achieve a green transition in the Union productive sector. Such reductions should be conditional on the imp~~rov~~lement~~s in energy efficiency of the Union productive sector~~ation by the beneficiaries of specific measures to achieve circular, pollution-free, highly energy-efficient and renewable based operations.

Amendment 173 #

Proposal for a directive
Recital 27

(27) Targeted exemptions or reductions in the tax level may prove necessary to incentivise the achievement of environmental protection objectives ~~and~~, the improvements in energy efficiency and the international competitiveness of the Union productive sector.

Amendment 174 #

Joachim SCHUSTER, Elisabetta GUALMINI, Paul TANG, René REPASI

Proposal for a directive
Recital 27

(27) Targeted reductions in the tax level in the short and medium term may prove necessary to incentivise the achievement of environmental protection objectives and improvements in energy efficiency of the Union productive sector.

Amendment 175 #

Francisco José MILLÁN MON, Gabriel MATO, Isabel BENJUMEA BENJUMEA

Proposal for a directive
Recital 27

Amendment 176 #

Joachim SCHUSTER, Elisabetta GUALMINI, Paul TANG, René REPASI, Aurore LALUCQ

Proposal for a directive
Recital 27 a (new)

(27 a) By contributing to the reduction greenhouse gas emissions and energy dependency and providing flexibility to the grids, energy communities and prosumers self-producing renewable energy are an essential cornerstone of the energy transition. In order to incentivise these practices in all Member States, the self-produced electricity should be exempted from taxation.

Amendment 177 #

Ondřej KOVAŘÍK, Olivier CHASTEL, Nicola BEER, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Recital 28

(28) Targeted 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. Tax exemptions could be a temporary alleviation, as structural responses are required to eradicate energy poverty in the first place. For example, renovating buildings is a key solution to reducing energy consumption and alleviating energy poverty and vulnerability. The benefits of lower overall energy bills, not only on its tax portion, are even more relevant in a context of high energy prices. People living in worst performing buildings and people facing energy poverty would benefit from renovated and better buildings and lower energy costs, and would be buffered from further increases and fluctuations in market prices.

Amendment 178 #

Proposal for a directive
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 recognised as lower and middle income by Member States.

Amendment 179 #

Ondřej KOVAŘÍK, Olivier CHASTEL, Martin HLAVÁČEK, Ivars IJABS, Caroline NAGTEGAAL, Stéphanie YON-COURTIN

Proposal for a directive
Recital 28

(28) ~~Targeted~~Certain exemptions or reductions in the tax level may prove necessary ~~to tackle the social imp~~; notably because of the lactk of ~~energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable household~~a stronger harmonisation at the Union level, because of the risks of a loss of international competitiveness or because of social or environmental considerations.

Amendment 180 #

Francisco José MILLÁN MON, Gabriel MATO, Isabel BENJUMEA BENJUMEA

Proposal for a directive
Recital 28

Amendment 181 #

Martin HLAVÁČEK, Olivier CHASTEL

Proposal for a directive
Recital 28

(28) Targeted reductions in the tax level may prove necessary to tackle the social or sectoral impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households or strategic sectors. The agricultural sector, and particularly food production, merit specific treatment as the value of energy products used in agriculture, forestry and horticulture represents a significant share of agricultural costs.

Amendment 182 #

Ondřej KOVAŘÍK, Olivier CHASTEL, Martin HLAVÁČEK, Ivars IJABS, Stéphanie YON-COURTIN, Gilles BOYER

Proposal for a directive
Recital 28

Amendment 183 #

Proposal for a directive
Recital 28 a (new)

(28 a) The implementation of this Directive could have socio-economic consequences as well as a diverse impact on income classes and Member States. In this regard, a Social Monitor should be established by this Directive to assess the implementation of the Directive and its impact in the different Member States, regions and income classes. The Social Monitor would assign reporting obligations to both the Commission and Member States. The Commission should provide a holistic overview regarding the evolution of energy prices as well as technological and market maturity of alternative energy carriers. Member States should describe the social measures taken to ease the potential socio-economic consequences of the implementation of this Directive. Member States might as well put a special emphasis on the state of technological and market maturity of alternative energy carriers through complementary assessment, and the Commission should take into account assessments by Member States that demonstrate that cleaner alternatives are not readily available on the market and are not expected to be available in the short term. According to the assessments of the Social Monitor, if no significant progress is made to mitigate socio- economic impacts on lower and middle income households, Member States could prolong the transition period for households recognised as lower and middle income ones by Member States.

Amendment 184 #

Joachim SCHUSTER, Alfred SANT, Elisabetta GUALMINI, Irene TINAGLI, René REPASI, Jonás FERNÁNDEZ, Aurore LALUCQ, Margarida MARQUES

Proposal for a directive
Recital 28 a (new)

(28 a) Energy is essential and access to energy services is a basic social right. Households regarded as vulnerable are more often affected by energy poverty as defined in the Directive of the European Parliament and of the Council on energy efficiency (recast) and need special attention. 'Energy poverty' means a household’s inability, linked to non- affordability, to meet its basic energy supply needs and lack of access to essential energy services such as to guarantee basic levels of comfort and health, a decent standard of living, including adequate heating and cooling, lighting, and energy to power appliances, in the relevant national context, existing social policy and other relevant policies, as a result of insufficient disposable income.

Amendment 185 #

Proposal for a directive
Recital 28 a (new)

(28 a) To empower citizens and consumers in the energy transition, and facilitate investment in energy efficiency and renewable energy sources, taxation should incentivise both individual and joint local self-production, storage, sharing, and consumption of renewable energy. That should also promote renewable energy communities, as an organisational concept aimed at allowing households, including vulnerable and poor ones, SMEs, start- ups and local authorities to collaborate to take ownership in the energy transition.

Amendment 186 #

Proposal for a directive
Recital 28 a (new)

(28 a) Reiterates that energy is a public good and a human and social right. Member States should put forward measures to tackle energy poverty and ensure equal access to energy services for all.

Amendment 187 #

Proposal for a directive
Recital 28 b (new)

(28 b) Households should be able to afford the heating, cooling and electricity needed for a decent quality of life, as well as energy-efficient housing that allows for a healthy indoor environment in both warm and cold seasons.

Amendment 188 #

Proposal for a directive
Recital 28 c (new)

(28 c) Renovating buildings is a key response to reducing energy consumption and alleviating energy poverty and vulnerability. People living in worst- performing buildings would benefit from renovated and better buildings. That would protect them from market price volatility.

Amendment 189 #

Joachim SCHUSTER, Elisabetta GUALMINI, Paul TANG, René REPASI

Proposal for a directive
Recital 29

Amendment 190 #

Proposal for a directive
Recital 29

Amendment 191 #

Joachim SCHUSTER, Alfred SANT, Elisabetta GUALMINI, Paul TANG, Irene TINAGLI, René REPASI, Jonás FERNÁNDEZ, Aurore LALUCQ

(29 a) The implementation of the Directive could have socio-economic consequences as well as a diverse impact on income classes and Member States. In that regard, a Social Monitor is established by this Directive to assess the implementation of the Directive and its impact in different Member States, regions and income classes. The Social Monitor should distribute reporting obligations to both the Commission and Member States. While the Commission should provide a holistic overview, also with regard to the evolution of energy prices, Member States should describe the social measures taken to ease the potential socio-economic consequences of the implementation of this Directive. If according to the assessments of the Social Monitor no significant progress is made to ease the potential socio-economic consequences on households recognised as vulnerable, Member States should have the possibility to prolong the transition period for those households.

Amendment 192 #

Joachim SCHUSTER, Elisabetta GUALMINI, René REPASI, Aurore LALUCQ

Proposal for a directive
Recital 35

Amendment 193 #

Proposal for a directive
Recital 35 a (new)

(35 a) Delegated acts should be in line with and contribute to the objectives of the European Green Deal. In that regard, delegated acts should not change the minimum levels of taxation that could undermine the achievement of energy and climate targets, including sector specific targets referred to in the Renewable Energy Directive, as well as of the objective to achieve climate neutrality by 2050 at the latest. Nor should the resulting change to the minimum level of taxation be equal to zero, unless meant for specific purposes specified in this Directive, such as for the promotion of renewable energy or for protection of consumers, in particular vulnerable households. Any change should be duly justified and supported by scientific analysis and assessments of its impact on the aformentioned energy and climate targets.

Amendment 194 #

Proposal for a directive
Recital 36

(36) Every five years and for the first time ~~fiv~~three years after the entry into force of this Directive, the Commission should report to the Council and to the European Parliament on the application of this Directive, examining in particular whether the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution component of energy products taking into account the impact of the EU Emission Trading System on carbon pricing and whether the revised Energy Taxation Directive sufficiently contributes to meaningful carbon pricing inducing behavioural change, the impact on reduction of greenhouse gases taking into account the advice of the European Scientific Advisory Board on Climate Change, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental, biodiversity and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.

Amendment 195 #

Proposal for a directive
Recital 36

(36) Every ~~five~~ years and for the first time ~~fiv~~one years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.

Amendment 196 #

Alfred SANT, Eero HEINÄLUOMA, Cyrus ENGERER, Josianne CUTAJAR, Alex AGIUS SALIBA, Irene TINAGLI, Elisabetta GUALMINI, Jonás FERNÁNDEZ, Costas MAVRIDES, Billy KELLEHER, Frances FITZGERALD

Proposal for a directive
Recital 36

(36) Every ~~fiv~~three years and for the first time ~~fiv~~three years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation ~~and~~, the impact of this Directive on air connectivity and the economic and social welfare of insular, peripheral and remote regions as well as the wider relevant objectives of the Treaties.

Amendment 197 #

Martin HLAVÁČEK, Ivars IJABS, Olivier CHASTEL

Proposal for a directive
Recital 36

(36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation, the impact of this Directive on the connectivity of remote, peripheral and insular regions and territories with significant island complexes, the possible impact of the provisions of this Directive on the competitiveness of the Union economy, and any distortions thereto, as well as and the wider relevant objectives of the Treaties.

Amendment 198 #

Joachim SCHUSTER, Elisabetta GUALMINI, Irene TINAGLI, René REPASI, Jonás FERNÁNDEZ, Aurore LALUCQ, Margarida MARQUES

Proposal for a directive
Recital 36

(36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council and the European Parliament on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties.

Amendment 199 #

Proposal for a directive
Recital 36

Amendment 200 #

Proposal for a directive
Article 1 – paragraph 2 – introductory part

2. ~~For the purposes of this Directive,~~Member States shall distinguish between CO2-related taxation and general energy consumption taxation. CO2- related taxation shall be calculated in EUR/t of CO2 emissions, on the basis of the reference CO2 emission factors set out in point 11 of Annex I to Commission Decision 2007/589/EC of 18 July 2007 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council. In the case of products derived from biomass the reference values shall be those set out in Annex V to Directive (EU) 2018/2001. Where Commission Decision 2007/589/EC of 18 July 2007 or Directive (EU) 2018/2001, as the case may be, do not contain the carbon content for the product concerned, Member States shall refer to relevant available information on the carbon content. General energy consumption taxation shall be calculated in EUR/Gigajoules on the basis of net calorific value of the energy products and electricity as set out in Annex IV to Directive 2012/27/EU, converted in Gigajoules. In the case of products derived from biomass the reference values shall be those set out in Annex III to Directive (EU) 2018/2001, converted in Gigajoules.

Amendment 201 #

Proposal for a directive
Article 1 – paragraph 2 – subparagraph 1

Where Directive 2012/27/EU or Directive (EU) 2018/2001, as the case may be, do not contain a net calorific value for the product concerned, Member States shall refer to relevant available information on its net calorific value. The Commission shall provide a conversion table per rac energy product and electricity summarising energy content-based minimum rates per volume unit.

Amendment 202 #

Ondřej KOVAŘÍK, Martin HLAVÁČEK, Ivars IJABS, Caroline NAGTEGAAL

(1) Unless otherwise specified, the provisions of this Directive shall apply both to CO2-related taxation and to general energy consumption taxation.

Amendment 203 #

Proposal for a directive
Article 2 – paragraph 1 – point o

~~(o) falling within CN codes 4401 and 4402, if these are intended for use as heating fuel in installations with a total rated thermal input equal to or exceeding 5 MW.~~deleted

Amendment 204 #

Proposal for a directive
Article 2 – paragraph 4 – introductory part

Amendment 205 #

Proposal for a directive
Article 2 – paragraph 4 – point a

a) the sustainability and greenhouse gas saving criteria set out in Article 29 of Directive (EU) 2018/2001, excluding ~~high indirect land-use change-risk products set out in Article 26(2) of that Directive~~energy products and electricity produced from woody biomass;

Amendment 206 #

Proposal for a directive
Article 2 – paragraph 4 – point a a (new)

a a) are not high indirect land-use change-risk products set out in Article 26(2) of that Directive

Amendment 207 #

Proposal for a directive
Article 2 – paragraph 4 – point b

b) are produced from the feedstock listed in Annex IX of Directive (EU) 2018/2001, excluding biogas and biofuels produced from the feedstock listed in points (g) to (q) of Part A of Annex IX.

Amendment 208 #

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 2

Amendment 209 #

Martin HLAVÁČEK

Proposal for a directive
Article 2 – paragraph 4 – subparagraph 2 a (new)

For the purposes of this Directive, sustainable biofuel is a liquid fuel produced from other feedstocks than those listed in Annex IX, Part A, to Directive 2018/2001, and complying with the sustainability and greenhouse gas emission-saving criteria of this Directive, as appropriate. For the purposes of this Directive, sustainable biogas is a gaseous fuel produced from other feedstocks than those listed in Annex IX, Part A, to Directive 2018/2001, and complying with the sustainability and GHG emission- saving criteria of this Directive, as appropriate.

Amendment 210 #

Proposal for a directive
Article 2 – paragraph 5 – point b

b) ‘low-carbon fuels’ shall mean low- carbon hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogen, as well as any fossil-based fuels, which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to Article 10 of Regulation (EU) 2020/852 of the European Parliament and of the Council36 and Annex I to Delegated Regulation (EU) […]/[…]37 . ‘Recycled Carbon Fuels’, as defined by Article 2(35) of Directive (EU) 2018/2001, shall be included in this category. _________________ 36 Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13) 37 Commission Delegated Regulation (EU) […]/[...] supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, C'low-carbon fuels’ as defined in [ Directive on common rules for the internal markets in renewable and natural gases and in hydrogen COM/2021/280~~0 final (OJ […], p.[…])~~3].

Amendment 211 #

Ondřej KOVAŘÍK, Martin HLAVÁČEK, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Article 2 – paragraph 5 – point b

b) ‘low-carbon fuels’ shall mean low- carbon hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogen, as well as any fossil-based fuels, which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to Article 10 of Regulation (EU) 2020/852 of the European Parliament and of the Council36 and Annex I to Delegated Regulation (EU) […]/[…]37 . ‘Recycled Carbon Fuels’, as defined by Article 2(35) of Directive (EU) 2018/2001, shall be included in this category. _________________ 36 Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13) 37 Commission Delegated Regulation (EU) […]/[...] supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, C/2021/2800 final (OJ […], p.[…]). ‘Recycled Carbon Fuels’, as defined by Article 2(35) of Directive (EU) 2018/2001, shall be included in this category.

Amendment 212 #

Proposal for a directive
Article 2 – paragraph 5 – point b

b) ‘low-carbon fuels’ shall mean low- carbon ~~hydrogen~~fossil-based hydrogen with carbon capture and synthetic gaseous and liquid fuels the energy content of which is derived from fossil-based hydrogen with carbon capture low-carbon hydrogen, as well as any fossil-based fuels, which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to Article 10 of Regulation (EU) 2020/852 of the European Parliament and of the Council436 and Annex I to Delegated Regulation (EU) […]/[…]37 44. ‘Recycled Carbon Fuels’, as defined by Article 2(35) of Directive (EU) 2018/2001, shall be included in this category. _________________ 36 Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13) 37 Commission Delegated Regulation (EU) […]/[...] supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, C/2021/2800 final (OJ […], p.[…]).

Amendment 213 #

Proposal for a directive
Article 2 – paragraph 7

7. For the purposes of paragraph 1, points (a), (b), (d), (e), (g), (h), (k), (m), (n) and (o) of this Article, and of Article 21(1), points (a), (b), (h), (i), (l), (m) and (n), products destined for supply shall be considered to be intended for use as heating fuel or motor fuel when the supplier is aware~~, or should reasonably be aware,~~ that the recipient intends to use the products as heating fuel or motor fuel. Products referred to in paragraph 1, point (a) of this Article and Article 21(1), point (a) shall not be considered to be intended for use as heating fuel or motor fuel if they are supplied to a producer of goods referred to in paragraph 1, point (n) of this Article and Article 21(1), point (n).

Amendment 214 #

Ondřej KOVAŘÍK, Martin HLAVÁČEK, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Article 2 – paragraph 8 – subparagraph 2

Amendment 215 #

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 2 – paragraph 1

An energy product has a dual use when it is used both as heating fuel and for purposes other than as motor fuel and heating fuel. The use of energy products for chemical reduction and in electrolytic, mineralogical and metallurgical processes, including various hydrogen production methods, such as methane pyrolysis or carbon capture, storage and utilisation, when energy products are used directly in or to provide a direct energy input to the process, or their consumption is connected to the process, shall be regarded as dual use,

Amendment 216 #

Joachim SCHUSTER, Elisabetta GUALMINI, René REPASI, Irene TINAGLI, Margarida MARQUES

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 2 – paragraph 1

An energy product has a dual use when it is used both as heating fuel and for purposes other than as motor fuel and heating fuel. The use of energy products for chemical reduction and in electrolytic and metallurgical ~~processes,~~and mineralogical processes, including also various hydrogen production methods, such as methane pyrolysis or carbon capture, storage and utilisation when energy products are used directly in or to provide a direct energy input to the process, or their consumption is connected to the process, shall be regarded as dual use,

Amendment 217 #

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 2 – paragraph 1

Amendment 218 #

Ondřej KOVAŘÍK, Martin HLAVÁČEK, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3

— renewable electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes, when renewable electricity is used directly in or to provide a direct energy input to the process, or its consumption is connected to the process,

Amendment 219 #

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3

— electricity used principally for the purposes of chemical reduction and in electrolytic, mineralogical and metallurgical processes, when electricity is used directly in or to provide a direct energy input to the process, or its consumption is connected to the process,

Amendment 220 #

José Manuel GARCÍA-MARGALLO Y MARFIL

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3 a (new)

- mineralogical processes: "Mineralogical processes" shall mean the processes classified in the NACE nomenclature under code 23 ‘manufacture of other non-metallic mineral products’ in Regulation (EC) No 1893/2006 on the statistical classification of economic activities in the European Community

Amendment 221 #

Proposal for a directive
Article 3 – paragraph 1 – point b – indent 3 a (new)

- mineralogical processes classified in the NACE nomenclature under code 23 ‘manufacture of other non-metallic mineral products’ in Regulation (EC) No 1893/2006 on the statistical classification of economic activities in the European Community

Amendment 222 #

Proposal for a directive
Article 3 – paragraph 1 – point b a (new)

(b a) all uses of energy products and electricity in plants covered by the Union tradable perit scheme within the meaning of Directive 2003/87/EC of the European Parliament and of the Council.

Amendment 223 #

Proposal for a directive
Article 4 – paragraph 1

1. The levels of taxation which Member States shall apply to the energy products and electricity listed in Article 2 may not be less than the minimum levels of taxation prescribed by this Directive being the sum of the energy component rate and the carbon component rate which is derived from the minimum carbon price indicated in Annex I of this directive.

Amendment 224 #

Proposal for a directive
Article 4 – paragraph 2

Amendment 225 #

Ondřej KOVAŘÍK, Martin HLAVÁČEK, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Article 4 – paragraph 2 a (new)

2 a. The total impact of minimum levels of taxation taking into account Annex Ia and Article 4 (2) of this Directive shall not increase as from January 2023compared to the total impact of minimum levels set on 31 December 2022.

Amendment 226 #

Proposal for a directive
Article 5 – paragraph 1 – introductory part

1. ~~Member States shall ensure that where equal~~Provided that they respect the minimum levels of taxation apre laid down in Annex I in relation to a given use, equal levels of taxation are fixed for products put to that use. Member States shall also replicate at any time the ranking of minimum levels of taxation as laid down in Annex I in relation to difscribed by this Directive and that they are compatible with Community law, differentiated rates of taxation may be applied by Member States, under fiscal control, in the following cases: – between business and non-business use, for energy products and electricity referre~~nt products for each given use~~d to in Articles 9 and 10.

Amendment 227 #

Esther DE LANGE

Proposal for a directive
Article 5 – paragraph 1 – introductory part

1. Member States shall ensure that where equal minimum levels of taxation are laid down in Annex I in relation to a given use, equal levels of taxation are fixed for products put to that use. Member States shall also replicate at any time the ranking of minimum levels of taxation as laid down in Annex I in relation to different products for each given use. In order to prevent cliff-effects, Member States may set out a gradual transition path towards the ranking of minimum levels of taxation as laid down in Annex I. This transition path shall be established in agreement with the European Commission.

Amendment 228 #

Proposal for a directive
Article 5 – paragraph 1 – subparagraph 2

Amendment 229 #

Proposal for a directive
Article 5 – paragraph 2

Amendment 230 #

Bogdan RZOŃCA, Andżelika Anna MOŻDŻANOWSKA

Proposal for a directive
Article 5 – paragraph 2

Amendment 231 #

Proposal for a directive
Article 5 – paragraph 2

Amendment 232 #

Nicola BEER, Caroline NAGTEGAAL, Ondřej KOVAŘÍK

Proposal for a directive
Article 5 – paragraph 2

Amendment 233 #

Ondřej KOVAŘÍK, Martin HLAVÁČEK, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Article 5 – paragraph 2 – introductory part

2. TWhe minimum levels of taxation laid down in this Directive shall be adapted every year starting from 1 January 2024 to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The minimum levels shall be adapted automatically, by increasing or decreasing the base amount in euro by the percentage change in thare a transitional period is applicable as provided for in Annex I, the Commission shall assess the need to prolong the transitional period. The Commission shall therefore keep the minimum levels of taxation as laid down in this Directive under review in line with Article 31.In its assessment the Commission shall give particular consideration to the technological and market maturity of alternative energy carriers, as well as taking into account assessments from Member States that demonstrate that cleaner alternatives are not readily available on the market iand~~ex over the pr~~ are not expected~~ing calendar year~~ to be available in the short term.

Amendment 234 #

Ondřej KOVAŘÍK, Martin HLAVÁČEK, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Article 5 – paragraph 2 – introductory part

2. The minimum levels ~~of taxation laid down in this Directive shall be adapted every year starting from 1 January 2024 to take account of the changes~~ shall be adapted , on the basis of transparent and holistic assessment taking the ~~harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The minimum levels shall be adapted automatically~~risk of loss of international competitiveness fully into account, by increasing or decreasing the base amount in euro by the percentage change in that index over the preceding calendar year.

Amendment 235 #

Joachim SCHUSTER, Elisabetta GUALMINI, René REPASI, Aurore LALUCQ

Proposal for a directive
Article 5 – paragraph 2 – introductory part

2. The minimum levels of taxation laid down in this Directive shall be adapted every 5 years starting from 1 January 2024 to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The minimum levels shall be adapted automatically, by increasing or decreasing the base amount in euro by the percentage change in that index average over the last 5 preceding calendar years.

Amendment 236 #

Alfred SANT, Eero HEINÄLUOMA, Cyrus ENGERER, Josianne CUTAJAR, Alex AGIUS SALIBA, Eva KAILI, Costas MAVRIDES, Billy KELLEHER, Frances FITZGERALD

Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1

~~The Commission is empowered to adopt~~ delegated ~~acts in accordance with Article 29 to amend the minimum levels of taxation as referred to in the first subparagraph.~~

Amendment 237 #

Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1

The Commission is empowered to adopt delegated acts in accordance with Article 29 to amend the minimum levels of taxation as referred to in the first subparagraph. Changes to the minimum levels of taxation shall be duly justified in view of reaching the objectives of the EU Green Deal, especially the targets sets in the Renewable Energy Directive, Energy Efficiency Directive and the objective to reach climate neutrality by the 2050, at the latest. Changes to the minimum levels of taxation shall not bring any of those minimum levels to 0, unless otherwise specified in this Directive.

Amendment 238 #

Ondřej KOVAŘÍK, Martin HLAVÁČEK, Nicola BEER, Ivars IJABS, Caroline NAGTEGAAL

Proposal for a directive
Article 7 – paragraph 2

Amendment 239 #

Proposal for a directive
Article 7 – paragraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply. ~~until 1 January 2033~~.

Amendment 240 #

Proposal for a directive
Article 7 – paragraph 2

Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. ~~For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.~~

Amendment 241 #

Proposal for a directive
Article 7 a (new)

Article 7 a Moratorium for insular, peripheral and remote regions and territories with significant island complexions For remote, peripheral and insular regions, and for territories with significant island complexions which have no direct connections by road, train or bridge with the European mainland, and whose economy is highly dependent on tourism, the kerosene tax will be waived for flights to and from such regions and territories, during the first ten years, and will then be raised in five equal annual steps in the following five years to reach the levels achieved for all flights at the end of the fifteen year period. The condition sto qualify for the moratorium and for its application shall be defined by a delegated act.

Amendment 242 #

Proposal for a directive
Article 7 a (new)

Article 7 a Moratorium for insular, peripheral and remote regions Provided that for insular regions having no connections by road, train or bridge with the European mainland, and for peripheral and remote regions, especially those with an economy that is highly dependent on tourism, the kerosene tax will be waived for flights to and from such regions, during the first five years, and will then be raised in five equal annual steps in the following five years to reach the levels achieved for all flights at the end of the ten year period. All precautionary steps will be taken to avoid any "détournement de trafic" in kerosene usage. The conditions to qualify for the moratorium and for its application shall be defined by a delegated act.

Amendment 243 #