opinion parliamentary committee, 18 May 2022
On the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)
Document AGRI-AD-719785 · (COM(2021)0563 – C90362/2021 – 2021/0213(CNS))
Committee on Agriculture and Rural Development · Rapporteur: Martin Hlaváček
AI:In short
The Committee on Agriculture and Rural Development gives its opinion on the proposed Council directive recasting the Union framework for taxing energy products and electricity. It proposes amendments to keep tax exemptions and reductions for energy used in agriculture, horticulture, aquaculture and forestry. It wants a new article letting member states apply a level of taxation down to zero for such uses until affordable and practically feasible alternatives exist, and to allow reductions down to zero for heating and electricity used in these sectors. It proposes definitions of sustainable biofuel and sustainable biogas, changes to the CN codes for alcohol and bio-based products, and asks that Parliament be kept informed on how the directive is applied.
Position. The committee calls on the Committee on Economic and Monetary Affairs, as committee responsible, to take into account its amendments. It proposes keeping tax exemptions and reductions for energy used in agriculture, horticulture, aquaculture and forestry, including taxation down to zero until alternatives exist, and adding definitions and reporting duties.
Key points
- The proposal switches energy taxation from volume to energy content, groups energy products by environmental performance, and generally reduces exemptions and reductions.
- Tax exemptions and reductions for energy and electricity used in agricultural, horticultural, piscicultural and forestry works, including taxation down to zero, would no longer be possible as currently applied.
- Member states could still apply limited reductions for such uses, but only for heating purposes under Article 17.d.
- The rapporteur wants exemptions and reductions kept for fuels such as gas oil for agricultural use, citing food security, competitiveness and the absence of alternatives for agricultural machinery.
- The rapporteur proposes merging certain categories and rates of bio-based energy products, and says the proposal lacks clear definitions of them, referring instead to the Renewable Energy Directive 2018/2001.
- The rapporteur asks that Parliament be among the institutions the Commission must keep informed on implementation of the directive in the five years after entry into force.
- Amendments to the recitals add references to socio-economic and food security challenges, the European Climate Law, the 55% reduction in net greenhouse gas emissions by 2030, health and biodiversity, and the differing socio-economic levels of member states.
- Amendments add greenhouse gas savings performance to the basis for taxation, allow derogations from minimum levels for a predefined period, and add socio-economic ranking to the structure of rates.
- Amendments add food production and security to energy prices as key elements of Union policies, and add a Union framework for member states to exempt or reduce excise duties to promote biofuels.
- Amendments add international competitiveness of the Union productive sector and social or sectorial impacts to the grounds for targeted tax reductions, and say the primary sector and food production merit specific treatment.
- Amendments require the Commission to report to Parliament and the Council every five years, examining whether minimum levels should be increased or expanded and the impact of the Emission Trading System on carbon pricing.
- Amendments change the treatment of alcohol under CN codes 2207, 2208 90 91 and 2208 90 99 intended as heating or motor fuel, and add new definitions of sustainable biofuel and sustainable biogas.
Who is affected
- Farmers, horticultural, aquaculture and forestry businesses, which would lose current tax exemptions and reductions on energy and electricity.
- Member states, which could apply taxation down to zero for agricultural, horticultural, aquaculture and forestry energy use until alternatives exist.
- Producers and distributors of biofuels, for whom a Union framework for excise duty exemptions or reductions would be established.
- Producers, active customers, renewable energy self-consumers and energy communities, which could receive refunds of tax on electricity produced from certain products.
Figures and deadlines
- at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990
- 31 January 2022, date the European Court of Auditors published Review 01/2022 on energy taxation, carbon pricing and energy subsidies
- five years, the period after entry into force for the Commission's first report and the interval for later reports
- 1 January 2023, the reference date for the first five-yearly Commission report
Written by AI from the full text · every figure comes from the text · ¶ opens the paragraph · 25 Sept 2026 · Report a problem
Full text
Jump to an amendment (24)
Short justification 112 paragraphs
The proposal under consideration, amending the Directive on the restructuring of the Community framework for the taxation of energy products and electricity (DTE) will have a considerable impact on the primary sector.
The recast proposal is part of the European Green Deal ("EGD") and of the Fit for 55 legislative package. It focuses on environmental and climate issues, supporting the Commission’s commitment to tackle environment-related challenges, achieve the EU’s domestic greenhouse gas emissions reductions objectives and reduce air pollution.
One of the main novelties in the proposal is the switch from volume to energy content-based taxation. Moreover, Tax structure is simplified by grouping energy products according to their environmental performance and exemptions and reductions are generally reduced.
The proposal considerably changes the taxation regime for the energy used in agriculture. Tax exemptions (including the implementation of a level of taxation down to zero) and reductions to energy products and electricity used for agricultural, horticultural or piscicultural works, and in forestry, to the extent currently applied, will no longer be possible.
Although the Member States will still be able to apply limited tax reductions to energy products used for agricultural, horticultural or aquaculture works, and in forestry, this possibility will relate solely to heating purposes (Article 17.d)
The rapporteur considers that extending the possibility of applying exemptions and reductions in the rates of taxation on, for example, gas oil for agricultural use in the current context of disproportionate fixed production costs is paramount in terms of European food security and sector’s competitiveness since no alternatives exist to the gas oil used in agricultural machinery.
In terms of definitions, the proposal for the amendment of Directive 2003/96 fails to establish clear definitions of bio based energy products, and instead refers to provisions of the Renewable Energy Directive 2018/2001 (RED II). In this regard, the rapporteur proposes to merge certain categories and rates to size the full potential of bio based energy products in the energy transition.
Finally, the rapporteur calls for the European Parliament to be included among the institutions which must be kept informed on the implementation of the DTE by the European Commission in the five years following the entry into force.
AMENDMENTS
The Committee on Agriculture and Rural Development calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to take into account the following amendments:
Amendment 1
Proposal for a directive
Read the rest (100 paragraphs)
Recital 3
| Text proposed by the Commission | Amendment |
|---|---|
| (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 . | (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 the socio-economic and food security challenges. Energy taxation can contribute to the ambition of Regulation (EU) 2021/1119 of the European Parliament and of the Council ( ‘European Climate Law’)28a, including at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, to 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 reflects the impact they have on the environment, on health and on 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. | 28 COM(2019) 640 final of 11 December 2019. |
| 28a Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1). | |
| 29 14861/19 of 5 December 2019. | 29 14861/19 of 5 December 2019. |
Amendment 2
Proposal for a directive
Recital 4
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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 that correspond to the socio-economic specificities of the Member States. |
Amendment 3
Proposal for a directive
Recital 6
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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. In that regard, on 31 January 2022, the European Court of Auditors published a report entitled ‘Review 01/2022: Energy taxation, carbon pricing and energy subsidies’ which 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. Nevertheless, the socio-economic levels in the Member States differ. Therefore, it is necessary to consider identifying possibilities for making measures more flexible, depending on national particularities without impacting proper functioning of the internal market. |
Amendment 4
Proposal for a directive
Recital 9
| Text proposed by the Commission | Amendment |
|---|---|
| (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 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. | (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). | 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). | 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). | 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 5
Proposal for a directive
Recital 10
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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 requires, Member States may provide for a possible derogation from applying the minimum levels for a predefined period of time. |
Amendment 6
Proposal for a directive
Recital 11
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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, as well as the ranking which 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 7
Proposal for a directive
Recital 12
| Text proposed by the Commission | Amendment |
|---|---|
| (12) In order to ensure a smooth implementation of certain provisions relating to some products or uses, a transitional period of application is needed. | (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 8
Proposal for a directive
Recital 15
| Text proposed by the Commission | Amendment |
|---|---|
| (15) Energy prices are key elements of energy, transport and environment policies in the Union. | (15) Energy prices are key elements of Union policies on energy, transport, the environment and food production and security in the Union. |
Amendment 9
Proposal for a directive
Recital 26
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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 10
Proposal for a directive
Recital 27
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (27) Targeted reductions in the tax level may prove necessary to incentivise the achievement of environmental protection objectives, the improvement in energy efficiency and the international competitiveness of the Union productive sector. |
Amendment 11
Proposal for a directive
Recital 28
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (28) Targeted reductions in the tax level may prove necessary to tackle the social or sectorial impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households or strategic sectors. The primary 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 which in turn reflects in the price of the final product. |
Amendment 12
Proposal for a directive
Recital 36
| Text proposed by the Commission | Amendment |
|---|---|
| (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 wider relevant objectives of the Treaties. | (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 to the Council 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 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 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, biodiversity-related and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties. |
Amendment 13
Proposal for a directive
Article 2 – paragraph 1 – point b
| Text proposed by the Commission | Amendment |
|---|---|
| (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 ; | (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; |
| 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) |
Justification
CN Code 2207 comprises both undenatured (2207 10) and denatured (2207 20) ethanol, from agricultural origin, which can be used for fuel purposes. All alcohol under 2208 90 91 or 2208 90 99 is by definition of HS 2208 undenatured.
The denaturation formulas provided in Directive 92/83/EC are unsuitable for fuel use.
Amendment 14
Proposal for a directive
Article 2 – paragraph 4 –subparagraphs 3 a and 3 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| For the purposes of this Directive, sustainable biofuel is liquid fuel produced from other feedstocks than those listed in Part A of Annex IX to Directive (EU) 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 Part A of Annex IX to Directive (EU) 2018/2001, and complying with the sustainability and greenhouse gas emission-saving criteria of this Directive, as appropriate. |
Amendment 15
Proposal for a directive
Article 15 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Article 15a | |
| Member States may, until affordable and practically feasible alternatives are available 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 16
Proposal for a directive
Article 16 – paragraph 1 – point b – subparagraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| Member States may also refund to the producer some or all of the amount of tax paid by the consumer on electricity produced from products specified in this paragraph. | 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 17
Proposal for a directive
Article 16 – paragraph 1 – point d
| Text proposed by the Commission | Amendment |
|---|---|
| (d) renewable fuels of non-biological origin, advanced sustainable biofuels, bioliquids, biogas and advanced sustainable products falling within CN codes 4401 and 4402; | (d) renewable fuels of non-biological origin, sustainable biofuels, bioliquids, biogas and sustainable products falling within CN codes 38249955, 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 18
Proposal for a directive
Article 17 – paragraph 1 – point d
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (d) reductions in the level of taxation, which can, until affordable and practically feasible alternatives are available on the market, go down to zero for categories listed 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 19
Proposal for a directive
Article 21 – paragraph 1 – point b
| Text proposed by the Commission | Amendment |
|---|---|
| (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; | (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; |
| 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) |
Justification
CN Code 2207 comprises both undenatured (2207 10) and denatured (2207 20) ethanol, from agricultural origin, which can be used for fuel purposes. All alcohol under 2208 90 91 or 2208 90 99 is by definition of HS 2208 undenatured.
The denaturation formulas provided in Directive 92/83/EC are unsuitable for fuel use.
Amendment 20
Proposal for a directive
Article 31 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive. | 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 21
Proposal for a directive
Article 31 – paragraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| 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 relevant wider objectives of the Treaties. | 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 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. |
Amendment 22
Proposal for a directive
Annexe 1 – table A
| Text proposed by the Commission | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (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 | 10,75 |
| Natural gas | 7,17 | 10,75 |
| 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 | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (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 | 10,75 |
| Natural gas | 7,17 | 10,75 |
| Non-sustainable biogas | 7,17 | 10,75 |
| Non renewable fuels of non-biological origin | 7,17 | 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 23
Proposal for a directive
Annexe 1 – table B
| Text proposed by the Commission | ||
| Start of transitional period (01.01.2023) | Final rate after 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) | 0,6 | 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 | 0,9 |
| Sustainable food and feed crop biogas | 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 | ||
| Start of transitional period (01.01.2023) | Final rate after 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) | 0,6 | 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 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 24
Proposal for a directive
Annexe 1 – table C
| Text proposed by the Commission | ||
| Start of transitional period (01.01.2023) | Final rate after 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 |
| Coal and coke | 0,9 | 0,9 |
| Non-sustainable bioliquids | 0,9 | 0,9 |
| Non-sustainable solid products falling within CN codes 4401 and 4402 | 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 bioliquids | 0,45 | 0,9 |
| Sustainable food and feed crop biogas | 0,45 | 0,9 |
| Sustainable biofuels | 0,45 | 0,45 |
| Sustainable biogas | 0,45 | 0,45 |
| Sustainable solid products falling within CN codes 4401 and 4402 | 0,45 | 0,45 |
| Low-carbon fuels | 0,15 | 0,45 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 4402 | 0,15 | 0,15 |
| Amendment | ||
| 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 codes 4401 and 4402 | 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 biofuels | 0,45 | 0,45 |
| Sustainable biogas | 0,45 | 0,45 |
| Sustainable solid products falling within CN codes 4401 and 4402 | 0,45 | 0,45 |
| Low-carbon fuels | 0,15 | 0,45 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 4402 | 0,15 | 0,15 |
Procedure pages
How the committees handled the text, and how their members voted on it.
Procedure – committee asked for opinion 1 paragraph
| Title | Restructuring the Union framework for the taxation of energy products and electricity (recast) | |
| References | COM(2021)0563 – C9-0362/2021 – 2021/0213(CNS) | |
| Committee responsible Date announced in plenary | ECON 7.10.2021 | |
| Opinion by Date announced in plenary | AGRI 17.2.2022 | |
| Rapporteur for the opinion Date appointed | Martin Hlaváček 15.2.2022 | |
| Discussed in committee | 22.3.2022 | |
| Date adopted | 17.5.2022 | |
| Result of final vote | +: –: 0: | 35 9 4 |
| Members present for the final vote | Mazaly Aguilar, Clara Aguilera, Atidzhe Alieva-Veli, Álvaro Amaro, Attila Ara-Kovács, Carmen Avram, Adrian-Dragoş Benea, Benoît Biteau, Mara Bizzotto, Daniel Buda, Isabel Carvalhais, Asger Christensen, Angelo Ciocca, Dacian Cioloş, Ivan David, Paolo De Castro, Jérémy Decerle, Salvatore De Meo, Herbert Dorfmann, Luke Ming Flanagan, Dino Giarrusso, Francisco Guerreiro, Martin Häusling, Martin Hlaváček, Krzysztof Jurgiel, Jarosław Kalinowski, Camilla Laureti, Gilles Lebreton, Julie Lechanteux, Norbert Lins, Chris MacManus, Colm Markey, Marlene Mortler, Ulrike Müller, Maria Noichl, Juozas Olekas, Eugenia Rodríguez Palop, Bronis Ropė, Bert-Jan Ruissen, Anne Sander, Petri Sarvamaa, Simone Schmiedtbauer, Annie Schreijer-Pierik, Marc Tarabella, Veronika Vrecionová, Sarah Wiener | |
| Substitutes present for the final vote | Michaela Šojdrová, Adrián Vázquez Lázara |
Final vote by roll call in committee asked for opinion 3 paragraphs
35 · For
- ECR
- Mazaly Aguilar, Bert-Jan Ruissen, Veronika Vrecionová
- ID
- Gilles Lebreton, Julie Lechanteux
- EPP
- Álvaro Amaro, Daniel Buda, Salvatore De Meo, Herbert Dorfmann, Jarosław Kalinowski, Norbert Lins, Colm Markey, Marlene Mortler, Anne Sander, Petri Sarvamaa, Simone Schmiedtbauer, Annie Schreijer-Pierik, Michaela Šojdrová
- Renew
- Atidzhe Alieva-Veli, Asger Christensen, Dacian Cioloş, Jérémy Decerle, Martin Hlaváček, Ulrike Müller, Adrián Vázquez Lázara
- S&D
- Clara Aguilera, Attila Ara-Kovács, Carmen Avram, Adrian-Dragoş Benea, Isabel Carvalhais, Paolo De Castro, Camilla Laureti, Maria Noichl, Juozas Olekas, Marc Tarabella
9 · Against
- No group
- Dino Giarrusso
- The Left
- Luke Ming Flanagan, Chris MacManus, Eugenia Rodríguez Palop
- Greens
- Benoît Biteau, Francisco Guerreiro, Martin Häusling, Bronis Ropė, Sarah Wiener
4 · Abstained
- ECR
- Krzysztof Jurgiel
- ID
- Mara Bizzotto, Angelo Ciocca, Ivan David