amendment list, 8 April 2022

On the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)

Document ECON-AM-729998 · (COM(2021)0563 – C90362/2021 – 2021/0213(CNS))

Committee on Economic and Monetary Affairs

Where the law stands · dossier 2021/0213 →

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Amendment 387
Amendment 388
Amendment 389
Amendment 390
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Amendment 393
Amendment 394
Amendment 395
Amendment 396
Amendment 397
Amendment 398
Amendment 399
Amendment 400
Amendment 401
Amendment 402
Amendment 403
Amendment 404
Amendment 405
Amendment 406
Amendment 407
Amendment 408
Amendment 409

Text 142 paragraphs

Amendment 387

Markus Ferber

Proposal for a directive

Annex I – table A – rows 1, 6, 7, 8, 10, 11, 12, 13, 14, 15, 16, 16 a (new) and table A a (new)

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

Or. en

Amendment 388

Nicola Beer, Caroline Nagtegaal

Proposal for a directive

Annex I – table A – rows 15 and 16

Text proposed by the Commission
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
Renewable fuels of non-biological origin	0,15	0,15
Advanced sustainable biofuels and biogas	0,15	0,15
Amendment
Renewable fuels of non-biological origin	0,0	0,0
Advanced sustainable biofuels and biogas	0,0	0,0

Or. en

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Amendment 389

Claude Gruffat

Proposal for a directive

Annex I – table A – rows 1, 6, 7, 8, 9, 10, 11, 14 and column 3 a (new)

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

Or. en

Amendment 390

Hlaváček, Adamowicz

Proposal for a directive

Annex I – table A – rows 10 and 11

Text proposed by the Commission
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
Sustainable food and feed crop biofuels	5,38	10,75
Sustainable food and feed crop biogas	5,38	10,75
Amendment
Deleted	Deleted	Deleted
Deleted	Deleted	Deleted

Or. en

Amendment 391

Ondřej Kovařík

Proposal for a directive

Annex I – table A – rows 6, 7 and 7 a (new)

Text proposed by the Commission
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
Liquefied Petroleum Gas (LPG)	7,17	10,75
Natural gas	7,17	10,75
Amendment
Liquefied Petroleum Gas (LPG)	5,38	7,17
Natural gas	5,38	7,17
Electricity –based hydrogen	0,15	0,15

Or. en

Amendment 392

José Gusmão

Proposal for a directive

Annex I – table A – rows 1 and 6 to 9

Text proposed by the Commission
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
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
Amendment
	Start of transitional period (01.01.2023)	Final rate (01.01.2033)
Liquefied Petroleum Gas (LPG)	10,75	10,75
Natural gas	10,75	10,75
Non-sustainable biogas	10,75	10,75
Non renewable fuels of non-biological origin	10,75	10,75

Or. en

Amendment 393

Ondřej Kovařík, Martin Hlaváček, Ivars Ijabs, Caroline Nagtegaal

Proposal for a directive

Annex I – table A – row 16 a (new)

Text proposed by the Commission
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
Amendment
Electricity-based hydrogen	0,15	0,15

Or. en

Amendment 394

Nicola Beer, Caroline Nagtegaal

Proposal for a directive

Annex I – table B – rows 15 and 16

Text proposed by the Commission
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 period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
Renewable fuels of non-biological origin	0,15	0,15
Advanced sustainable biofuels and biogas	0,15	0,15
Amendment
Renewable fuels of non-biological origin	0,0	0,0
Advanced sustainable biofuels and biogas	0,0	0,0

Or. en

Amendment 395

Markus Ferber

Proposal for a directive

Annex I – table B - rows 1, 6, 7, 8, 10, 11, 12, 13, 14, 15, 16, 16 a (new) and table B a (new)

Text proposed by the Commission
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 period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
Liquefied Petroleum Gas (LPG)	0,6	0,9
Natural gas	0,6	0,9
Non-sustainable biogas	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)
Liquefied Petroleum Gas (LPG)	0,00	0,9
Natural gas	0,00	0,9
Non-sustainable biogas	0,00	0,9
Sustainable food and feed crop biofuels	0,15	0,9
Sustainable food and feed crop biogas	0,15	0,9
Sustainable biofuels	0,00	0,45
Sustainable biogas	0,00	0,45
Low-carbon fuels	0,00	0,45
Renewable fuels of non-biological origin	0,00	0,15
Advanced sustainable biofuels and biogas	0,00	0,15
Electricity	0,00	0,15
Table Ba - 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

Or. en

Amendment 396

Hlaváček, Adamowicz

Proposal for a directive

Annex I – table B – rows 10 and 11

Text proposed by the Commission
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 period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
Sustainable food and feed crop biofuels	0,45	0,9
Sustainable food and feed crop biogas	0,45	0,9
Amendment
Deleted	Deleted	Deleted
Deleted	Deleted	Deleted

Or. en

Amendment 397

Claude Gruffat

Proposal for a directive

Annex I – table B – columns 2 and 3

Text proposed by the Commission
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 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
	Energy component rate (EUR/GJ)	CO2 tax rate (EUR/t CO2)
Gas oil	0,9	45
Heavy fuel oil	0,9	45
Kerosene	0,9	45
Non-sustainable biofuels	0,9	45
Liquefied Petroleum Gas (LPG)	0,9	45
Natural gas	0,9	45
Non-sustainable biogas	0,9	45
Non renewable fuels of non-biological origin	0,9	45
Sustainable food and feed crop biofuels	0,9	45
Sustainable food and feed crop biogas	0,9	45
Sustainable biofuels	0,45	45
Sustainable biogas	0,45	45
Low-carbon fuels	0.45	45
Renewable fuels of non-biological origin	0,15	45
Advanced sustainable biofuels and biogas	0,15	45

Or. en

Amendment 398

José Gusmão

Proposal for a directive

Annex I – table B – rows 1 and 6 to 9

Text proposed by the Commission
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 period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
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
Amendment
	Start of transitional period (01.01.2023)	Final rate (01.01.2033)
Liquefied Petroleum Gas (LPG)	0,9	0,9
Natural gas	0,9	0,9
Non-sustainable biogas	0,9	0,9
Non renewable fuels of non-biological origin	0,9	0,9

Or. en

Amendment 399

Ondřej Kovařík, Martin Hlaváček, Ivars Ijabs, Caroline Nagtegaal

Proposal for a directive

Annex I – table B – row 16 a (new)

Text proposed by the Commission
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 period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation

Amendment

Electricity –based hydrogen

0,15

0.15

Or. en

Amendment 400

Markus Ferber

Proposal for a directive

Annex I – table C – rows 1, 12 to 19, 19 a (new) and table C a (new)

Text proposed by the Commission
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
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 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
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033)
Sustainable food and feed crop bioliquids	0,15	0,9
Sustainable food and feed crop biogas	0,15	0,9
Sustainable bioliquids	0,00	0,45
Sustainable biogas	0,00	0,45
Sustainable solid products falling within CN codes 4401 and 4402	0,00	0,45
Low-carbon fuels	0,00	0,45
Renewable fuels of non-biological origin	0,00	0,15
Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 4402	0,00	0,15
Electricity	0,00	0,15
Table Ca - Maximum levels of taxation applicable to electricity used for heating (in EUR/Gigajoule)
	Transitional period (01.01.2023 - 01.01.2033)
Electricity	0,15

Or. en

Amendment 401

Anna Możdżanowska, Bogdan Rzońca

Proposal for a directive

Annex I – table C – column 3 - row 1

Text proposed by the Commission	Amendment
Text proposed by the CommissionFinal rate after completion of transitional period (01.01.2033) before indexation	AmendmentFinal rate after completion of transitional period (01.01.2035)

Or. en

Amendment 402

Anna Możdżanowska, Bogdan Rzońca

Proposal for a directive

Annex I – table C – rows 5 and 9

Text proposed by the Commission
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
Coal and coke	0,9	0,9
Natural gas	0,6	0,9
Amendment
Coal and coke	0,15	0,9
Natural gas	0,15	0,15

Or. en

Amendment 403

Hlaváček, Adamowicz

Proposal for a directive

Annex I – table C – rows 12 and 13

Text proposed by the Commission
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
Sustainable food and feed crop biofuels	0,45	0,9
Sustainable food and feed crop biogas	0,45	0,9
Amendment
Deleted	Deleted	Deleted
Deleted	Deleted	Deleted

Or. en

Amendment 404

Claude Gruffat

Proposal for a directive

Annex I – table C - rows 1, 8 to 17 and column 3 a (new)

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

Or. en

Amendment 405

Nicola Beer, Caroline Nagtegaal, Ondřej Kovařík

Proposal for a directive

Annex I – table C – rows 18, 19

Text proposed by the Commission
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
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
Renewable fuels of non-biological origin	0,0	0,0
Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 4402	0,0	0,0

Or. en

Amendment 406

Ondřej Kovařík

Proposal for a directive

Annex I – table C – rows 8 and 9

Text proposed by the Commission
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
Liquefied Petroleum Gas (LPG)	0,6	0,9
Natural gas	0,6	0,9
Amendment
Liquefied Petroleum Gas (LPG)	0,45	0,6
Natural gas	0,45	0,6

Or. en

Amendment 407

Ondřej Kovařík

Proposal for a directive

Annex I – table C – rows 8, 9 and 9 a (new)

Text proposed by the Commission
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
Liquefied Petroleum Gas (LPG)	0,6	0,9
Natural gas	0,6	0,9
Amendment
Liquefied Petroleum Gas (LPG)	0,45	0,6
Natural gas	0,45	0,6
Electricity –based hydrogen	0,15	0.15

Or. en

Amendment 408

Ondřej Kovařík, Martin Hlaváček, Ivars Ijabs, Caroline Nagtegaal

Proposal for a directive

Annex I – table C – row 19 a (new)

Text proposed by the Commission
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
Amendment
Electricity –based hydrogen	0,15	0,15

Or. en

Amendment 409

Markus Ferber

Proposal for a directive

Annex I – table D – rows 1, 2 and table D a (new)

Text proposed by the Commission
Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033) before indexation
Electricity	0,15	0,15
Amendment
Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule)
	Start of transitional period (01.01.2023)	Final rate after completion of transitional period (01.01.2033)
Electricity	0,00	0,15
Table Da - Maximum levels of taxation applicable to electricity (in EUR/Gigajoule)
	Transitional period (01.01.2023 - 01.01.2033)
Electricity	0,15

Or. en