amendment list, 23 June 2025
Restructuring the Union framework for the taxation of energy products and electricity (recast)
Document ECON-AM-774493 · (COM(2021)0563 – C90362/2021 – 2021/0213(CNS))
Committee on Economic and Monetary Affairs
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Text 595 paragraphs
Amendment 102
Sirpa Pietikäinen
Proposal for a directive
Recital 1 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (1a) Decisions on taxation are a competence of Member States, which are sovereign in that field. However, EU Treaties and therefore competences have not developed in accordance with Europe’s topical foci and as the themes of climate and energy are in the core of current EU legislation as well as competences, it is justified to regulate from a harmonised European perspective to tackle the imminent threat from climate change and the breach of planetary boundaries. Europe needs a fully harmonised science-based framework for energy taxation. Following the same logic as the Emissions Trading System (EU ETS), the taxation for fossil-based energy needs to rise incrementally over the next decade, placing a 40-80 % tax on fossil-based and environmentally harmful energy sources. This would also enable a much needed shift of long-term investments into renewable energy and speed up the transition, while creating legal certainty for companies and businesses. |
Or. en
Amendment 103
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Claire Fita
Proposal for a directive
Recital 1 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (1a) The revision of the Energy Taxation Directive is essential to ensure that taxation policy in the Union contributes effectively to the objectives of the European Green Deal, a socially fair green transition and a functioning internal market contributing to the Union’s economic growth. The current framework, based on outdated references and inconsistent minimum rates, has led to significant distortions in the internal market and fails to reflect the real environmental and health costs of energy use. A modernised system of energy taxation, based energy content and environmental performance, is necessary to provide clear price signals, support sustainable economic growth, and create a level playing field for clean technologies and European industry. |
Or. en
Read the rest (583 paragraphs)
Amendment 104
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Thomas Bajada, Claire Fita
Proposal for a directive
Recital 1 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (1b) Although energy prices have recently declined from their 2022 peaks, many households and businesses continue to face affordability challenges due to persistent price volatility and inflationary pressures. Encouragingly, the cost of sustainable energy technologies, such as solar and wind power, has fallen significantly in recent years, and these sources are less exposed to global fuel price shocks but also come with far lower health and environmental costs compared to fossil fuels. |
Or. en
Amendment 105
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Claire Fita
Proposal for a directive
Recital 1 c (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (1c) Strengthening European energy sovereignty requires reducing structural dependencies on imported fossil fuels. Aligning minimum tax levels with the carbon content of energy products can accelerate the shift towards domestically produced renewable energy, thereby enhancing strategic autonomy and resilience across Member States. |
Or. en
Amendment 106
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Claire Fita
Proposal for a directive
Recital 1 d (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (1d) While decisions on taxation are a competence of Member States, the Union has the power under Article 113 TFEU to harmonise indirect taxes where necessary for the functioning of the internal market. Such measures must respect the principles of subsidiarity, proportionality and efficiency. |
Or. en
Amendment 107
Kira Marie Peter-Hansen
on behalf of the Verts/ALE Group
Proposal for a directive
Recital 2 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (2a) The primary objective of energy taxation is environmental, the shift of consumption and investment patterns. A secondary but important objective is revenue-raising. Seeking other policy objectives through energy taxation might have an adverse impact on its primary and secondary objectives. Although it can have such effect, energy taxation is not a redistributive policy instrument. |
Or. en
Amendment 108
Pasquale Tridico, Dario Tamburrano
Proposal for a directive
Recital 2 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (2a) The primary objective of energy taxation is environmental, to shift consumption and investment patterns. However, changes in energy taxation might have a redistributive impact, namely by affecting the most vulnerable households and households in energy poverty. This should be taken into account in this Directive, in order to avoid exacerbating inequalities. |
Or. en
Amendment 109
Kira Marie Peter-Hansen
Proposal for a directive
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 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 contribute significantly to the ambition of reducing net greenhouse gas emissions in line with the Climate Law, the renewable and energy efficiency target, 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 thoroughly reflects the impact they have on the environment, health and biodiversity and gives a sufficiently high price signal to consumers and companies. 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. |
| 29 14861/19 of 5 December 2019. | 29 14861/19 of 5 December 2019. |
Or. en
Amendment 110
Pasquale Tridico, Dario Tamburrano
Proposal for a directive
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 taxation rules for energy products and electricity continue to contribute to tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 . While also ensuring that all the Union households, and particularly those with lower income, have access to those products. Energy taxation should contribute to reducing greenhouse gas emissions in line with the European 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 reflects the real impact they have on the environment, 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. | 28 COM(2019) 640 final of 11 December 2019. |
| 29 14861/19 of 5 December 2019. | 29 14861/19 of 5 December 2019. |
Or. en
Amendment 111
Marco Falcone
Proposal for a directive
Recital 3 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (3a) Insular, peripheral and remote regions had little alternative but to build their economic competitiveness with the support of efficient air transport services, which promoted and enabled key economic flows and other drivers of economic development. Improved air connectivity has brought about wider economic benefits beyond those that benefit the immediate users of air transport networks. Beyond those that could be considered direct economic benefits of aviation, air connectivity between Member States serves as an essential catalyst for economic growth and social welfare. Air linkages that connect central Member States to insular, peripheral and remote regions continue to make a vital contribution to economic growth. With that in mind, tax on aviation fuels should be able to take into account, on the basis of decisions of the Member State in question, specific measures intended to contain the cost of air tickets, with a view, in particular, to providing for the accessibility and territorial continuity of those regions. |
Or. it
Amendment 112
Kira Marie Peter-Hansen
Proposal for a directive
Recital 3 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (3a) It is essential that the 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 fuels based on sustainable renewables, as well as enhance the use of heat and storage to foster further integration across sectors, thus supporting the energy transition and boosting citizen participation while keeping costs for the Union authorities and the Union citizens affordable. |
Or. en
Amendment 113
Thomas Bajada, Costas Mavrides, Carla Tavares, Sérgio Gonçalves, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli
Proposal for a directive
Recital 3 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (3a) Insular, peripheral, outermost and remote regions have little alternative but to build their economic competitiveness with the support of air transport, enabling and promoting key economic flows and other drivers of economic development. Improved air connectivity has brought about wider economic benefits, beyond those that benefit the immediate users of air transport networks. Until more environmentally friendly alternatives are available, the insular, peripheral and remote regions will be at an economic disadvantage compared to the central ones. |
Or. en
Amendment 114
Matthias Ecke, Evelyn Regner, René Repasi, Thomas Bajada, Claire Fita
Proposal for a directive
Recital 3 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (3a) Air transport plays an important role in ensuring territorial cohesion and accessibility for peripheral, mountainous, island, scarcely populated areas, outermost regions. Improved and affordable connectivity can support economic development and social inclusion in these areas. At the same time, environmental considerations require a balanced approach that safeguards essential connectivity while encouraging more sustainable forms of transport where feasible. |
Or. en
Amendment 115
Katri Kulmuni, Gilles Boyer
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) The taxation of energy products and electricity can be a cost-effective mean for Member States, and therefore the Union as a whole, to achieve the targeted reductions of greenhouse gasses as well as to incentivise energy independence and to spur the uptake of non-fossil energy sources. The proper functioning of the internal market requires common rules that correspond to the socio-economic specificities of the Member States. |
Or. en
Amendment 116
Thomas Bajada, Costas Mavrides, Carla Tavares, Sérgio Gonçalves, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli
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, while preserving Member States' flexibility over certain tax prerogatives, not least with respect to promoting economic and social development of their insular, peripheral, outermost and remote regions. |
Or. en
Amendment 117
Kira Marie Peter-Hansen
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 is a cost-effective means 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 sources. The proper functioning of the internal market requires common rules on that taxation. |
Or. en
Amendment 118
Sirpa Pietikäinen
Proposal for a directive
Recital 4 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (4a) Hydrogen is one of the most promising options for the decarbonisation of energy products, both on an industrial and on a consumer scale. This Directive should therefore send a clear market signal in favour of green hydrogen, decreasing its cost and increasing its availability. |
Or. en
Amendment 119
Sirpa Pietikäinen
Proposal for a directive
Recital 4 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (4b) Especially as regards the decarbonisation of the automobile industry, green hydrogen will play an essential role. Therefore, it is crucial to mitigate any disparities in the taxation of green hydrogen for road vehicles regardless of the technology used, whether in internal combustion engines or as fuel cells. |
Or. en
Amendment 120
Pasquale Tridico, Dario Tamburrano
Proposal for a directive
Recital 5
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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 or of air pollution. In particular, the possibility of reducing the tax burden on low-income households, vulnerable households, and households in energy poverty, particularly when they are tenants, should be guaranteed. |
Or. en
Amendment 121
Kira Marie Peter-Hansen
Proposal for a directive
Recital 5
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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 such as revenue raising. |
Or. en
Amendment 122
Pasquale Tridico, Dario Tamburrano
Proposal for a directive
Recital 5 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (5a) The COVID-19 pandemic and geopolitical developments in the last years have significantly altered the energy landscape in the Union, exposing the limitations of a market framework designed several decades ago, when electricity generation was mainly fossil and centralised. The current wholesale electricity market design, where prices are often set by gas-fired generation, has led to price volatility and an overpricing also of renewable electricity. This situation undermines the higher affordability and competitiveness of clean energy and calls for both emergency measures and structural reforms. In this context, the Union should work towards the progressive decoupling of renewable electricity prices from gas prices in wholesale markets to reflect the real costs of different energy sources, improve consumer and business protections, and support the transition to a climate-neutral economy and to the Union's energy independence. |
Or. en
Amendment 123
Kira Marie Peter-Hansen
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. 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. |
Or. en
Amendment 124
Thomas Bajada, Costas Mavrides, Carla Tavares, Sérgio Gonçalves, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli
Proposal for a directive
Recital 7 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (7a) For insular regions having no connections by road, train or bridge with the European mainland, and for peripheral, outermost 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. |
Or. en
Justification
The tax on aviation fuel as proposed will crucially affect the competitiveness of insular, peripheral and remote regions, which have no road, rail or bridge alternatives by which to maintain connectivity with the European mainland, especially when tourism accounts for a significant proportion of their economy. Such territories need to be given a breathing space (of five years) in order to provide them with a chance of maintaining some degree of competitiveness before taxes on the aviation fuel used to reach them by air begin to be introduced. Commenced as of the sixth year, taxation levels would then reach over five years, the same levels applicable to all other territories in the Union.
Amendment 125
Thomas Bajada, Costas Mavrides, Carla Tavares, Sérgio Gonçalves, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli
Proposal for a directive
Recital 7 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (7b) To ensure an appropriate level of connectivity to island and outermost regions at affordable prices, Regulation 2023/1805 on the use of renewable and low-carbon fuels in maritime transport gives the general possibility for Member States to exempt voyages performed by passenger ships, other than cruise passenger ships, to islands with fewer than 200 000 permanent residents and to domestic voyages to islands which are performed within the framework of a public service contract or subject to a public service obligation. |
Or. en
Amendment 126
Kira Marie Peter-Hansen
Proposal for a directive
Recital 8 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (8a) 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. |
Or. en
Amendment 127
Kira Marie Peter-Hansen
Proposal for a directive
Recital 8 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (8b) 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. |
Or. en
Amendment 128
Kira Marie Peter-Hansen
Proposal for a directive
Recital 8 c (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (8c) 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. |
Or. en
Amendment 129
Markus Ferber
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. |
Or. en
Amendment 130
Pasquale Tridico, Dario Tamburrano
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 implementation of certain provisions relating to some products or uses, a transitional period of application may be needed. However, the climate emergency requires a swift implementation of the provisions laid down in this Directive. |
Or. en
Amendment 131
Kira Marie Peter-Hansen
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 implementation of certain provisions relating to some products or uses, a transitional period of application may be needed. |
Or. en
Amendment 132
Fernando Navarrete Rojas
Proposal for a directive
Recital 13 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (13a) The EU Emissions Trading Systems (ETS1 and ETS2), established under Directive 2003/87/EC and Directive (EU) 2023/959, provide robust market-based mechanisms to internalize the carbon costs of fossil fuel consumption across sectors including energy, industry, aviation, maritime transport, buildings, and road transport, ensuring a progressive reduction in greenhouse gas emissions in line with the Union’s 2050 climate neutrality objective. To maximize the efficiency of these systems and safeguard the social and economic fabric of the Union, it is imperative to eliminate overlapping fiscal measures that tax the same environmental externality, thereby alleviating the cumulative burden on citizens and businesses |
Or. en
Amendment 133
Fernando Navarrete Rojas
Proposal for a directive
Recital 13 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (13b) The overlap between ETS1 and ETS2 carbon pricing and energy taxation under this Directive risks double imposition, which disproportionately impacts households and undermines the competitiveness of European businesses across industries, transport, and domestic sectors. Lowering the minimum tax rates for energy products and electricity effectively covered by ETS1 or ETS2 is essential to prevent excessive costs, ensuring the green transition is affordable, sustainable, and reinforces the ETS as a comprehensive instrument for decarbonization. |
Or. en
Amendment 134
Fernando Navarrete Rojas
Proposal for a directive
Recital 13 c (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (13c) Member States should have the flexibility to adjust energy taxation not to distort the price signal stemming from the applicable ETS carbon price (ETS1 or ETS2). ETS revenues are also energy-linked and help balance decarbonization and fiscal objectives, while shielding consumers from price volatility and ensure fair competition across all sectors. These adjustments must prioritize affordability for citizens, households, and bolster the Union’s global competitiveness, adhering to principles of technological neutrality and market-driven innovation, while ensuring the achievement of CO2 emissions reduction target. |
Or. en
Amendment 135
Fernando Navarrete Rojas
Proposal for a directive
Recital 13 d (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (13d) The Union’s commitment to a just transition demands equitable distribution of the economic impacts of climate policies. By aligning energy taxation with ETS1 and ETS2, this Directive facilitates the reinvestment of ETS revenues, including through the Social Climate Fund and national climate initiatives, to deliver direct support to citizens and businesses, enhancing acceptance and strengthening the European project. |
Or. en
Amendment 136
Kira Marie Peter-Hansen
Proposal for a directive
Recital 14
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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, 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 compensated through a strong progressivity of the tax system, along with redistributive policies. |
Or. en
Amendment 137
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Thomas Bajada, Claire Fita
Proposal for a directive
Recital 14
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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, including by spurring energy efficiency renewable energy uptake and increased labour use. It should be strongly encouraged to design the tax system to effectively prevent transport poverty. |
Or. en
Amendment 138
Pasquale Tridico, Dario Tamburrano
Proposal for a directive
Recital 14
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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. The tax system should be designed in a manner that avoids a negative impact on low-income households, particularly on tenants. |
Or. en
Amendment 139
Kira Marie Peter-Hansen
Proposal for a directive
Recital 14 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (14a) 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. |
Or. en
Amendment 140
Kira Marie Peter-Hansen
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 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. |
Or. en
Amendment 141
Pasquale Tridico, Dario Tamburrano
Proposal for a directive
Recital 15 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (15a) 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. |
Or. en
Amendment 142
Matthias Ecke, Evelyn Regner, René Repasi, Claire Fita
Proposal for a directive
Recital 17 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (17a) 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. |
Or. en
Amendment 143
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Claire Fita
Proposal for a directive
Recital 18
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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. In this context, the Commission should develop and adopt a delegated act to supplement this Directive by a common certification framework identifying the origin of the electricity consumed. |
Or. en
Amendment 144
Kira Marie Peter-Hansen
Proposal for a directive
Recital 18
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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, 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. |
Or. en
Amendment 145
Pasquale Tridico, Dario Tamburrano
Proposal for a directive
Recital 20
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (20) Energy products should essentially be subject to a Union framework when used as heating fuel or motor fuel. Electricity used in similar ways should be treated on an equal footing. |
Or. en
Amendment 146
Kira Marie Peter-Hansen
Proposal for a directive
Recital 20 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (20a) 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. |
Or. en
Amendment 147
Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz
Proposal for a directive
Recital 20 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (20a) Maintaining exemptions for energy products used in air and sea navigation, other than for private pleasure purposes, is essential to prevent carbon leakage, respect international agreements such as those under the International Civil Aviation Organization and the International Maritime Organization, and avoid market distortions that could undermine the efficiency of the Union’s policies. These exemptions safeguard the competitive position of Union companies, preventing incentives for relocation to jurisdictions with less stringent regulations, while Member States retain the flexibility to apply limited taxation where compatible with international obligations and Union objectives. |
Or. en
Amendment 148
Enikő Győri
Proposal for a directive
Recital 20 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (20a) Taking into account the diverse geographical realities of certain Member States, where natural gas plays a critical role in ensuring stable and secure energy supply, it is necessary to maintain the taxation level on natural gas at a reasonable minimum threshold. This approach supports the safeguarding of energy security and the uninterrupted provision of energy to consumers in these regions. |
Or. en
Amendment 149
Anouk Van Brug, Gilles Boyer
Proposal for a directive
Recital 20 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (20a) 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 will be taxed rather than the amount of heavy oil bunkered in EU ports. |
Or. en
Justification
In order to prevent both carbon and business leakage, we should not tax the amount of heavy oil bunkered in EU ports, but the amount of fuel used within EU waters. Consequently, the incentive to bunker outside the EU is eliminated, since all ships have to pay their fair share of fuel tax. Moreover, the incentive to transition towards using more sustainable alternative fuels is retained. The technical implementation will be delegated to the European Commission.
Amendment 150
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Thomas Bajada, Claire Fita
Proposal for a directive
Recital 20 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (20a) Energy prices are often subject to volatility. A prime example is the Russian invasion of Ukraine on the 24th of February 2022, leading to surging energy prices across the Union. |
Or. en
Amendment 151
Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz
Proposal for a directive
Recital 20 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (20b) The introduction of a new fuel tax applicable to fisheries would place the EU fishing sector at a competitive disadvantage compared to other countries fleets that apply lower fuel prices and taxes, further hampering the achievement of the much-needed level playing field. It should also be taken into account that fisheries also face regulatory constrains that hinder their transition towards sustainable alternative fuels. Furthermore, small-scale fishing vessels would be particularly harmed by this tax, as they do not have the possibility to refuel at ports with lower fuel prices. Moreover, it is essential to consider the decarbonising efforts already made by the EU fishing fleet, which has decreased its fuel consumption and CO2 emissions by 31%, between 2009 and 2022. |
Or. en
Amendment 152
Matthias Ecke, Evelyn Regner, René Repasi, Thomas Bajada, Claire Fita
Proposal for a directive
Recital 20 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (20b) 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 travel to and from peripheral, mountainous, island, sparsely populated or outermost regions, a beneficial tax regime for aviation is not necessarily the best policy tool to serve these areas in the long term. Where appropriate, governments should use the revenues gained from a tax on kerosene to invest and raise welfare levels in these regions. |
Or. en
Amendment 153
Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz
Proposal for a directive
Recital 21
| Text proposed by the Commission | Amendment |
|---|---|
| (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 |
Or. en
Amendment 154
Kira Marie Peter-Hansen
Proposal for a directive
Recital 21
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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 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. |
Or. en
Amendment 155
Matthias Ecke, Evelyn Regner, René Repasi, Thomas Bajada, Claire Fita
Proposal for a directive
Recital 21
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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. |
Or. en
Amendment 156
Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz
Proposal for a directive
Recital 22
| Text proposed by the Commission | Amendment |
|---|---|
| (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 |
Or. en
Amendment 157
Kira Marie Peter-Hansen
Proposal for a directive
Recital 22
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (22) In order to ensure a 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 flights should be 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. |
Or. en
Amendment 158
Pasquale Tridico, Dario Tamburrano
Proposal for a directive
Recital 22
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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 implemented swiflty, 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. Where rail alternatives are available, 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. |
Or. en
Amendment 159
Markus Ferber
Proposal for a directive
Recital 22
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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 entry into force of this Directive. 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. |
Or. en
Amendment 160
Kira Marie Peter-Hansen
Proposal for a directive
Recital 22 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (22a) 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. |
Or. en
Amendment 161
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Claire Fita
Proposal for a directive
Recital 22 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (22a) Given the international character of shipping, a global market-based measure would be the most suitable and effective option. The Union should therefore further increase the pressure on the International Maritime Organization (IMO) to make progress on the development of such a global marketbased measure. Overall, Union 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 to assess an overall impact on shipping sector together with this Directive. |
Or. en
Amendment 162
Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz
Proposal for a directive
Recital 23
| Text proposed by the Commission | Amendment |
|---|---|
| (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 |
Or. en
Amendment 163
Kira Marie Peter-Hansen
Proposal for a directive
Recital 23
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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 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. 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, 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. |
Or. en
Amendment 164
Matthias Ecke, Evelyn Regner, René Repasi, Thomas Bajada
Proposal for a directive
Recital 23
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (23) Fuel used for waterborne navigation, excluding small scale fishing vessels, 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. |
Or. en
Amendment 165
Marco Falcone
Proposal for a directive
Recital 23 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (23a) 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 that 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. Similarly, in the context of routes and connections of public interest between the mainland and the EU’s insular, outermost or remote regions, it is essential to enable each Member State to implement deception initiatives to facilitate connectivity and benefit citizens and businesses. Considering the specificity of those uses, the minimum levels of taxation should be lower than the ones applicable to general motor fuel use. To provide an incentive to use sustainable alternative fuels and electricity, fuels and electricity of those kinds 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. |
Or. it
Amendment 166
Kira Marie Peter-Hansen
Proposal for a directive
Recital 23 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (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 conclusions in the ECA review 01/2022 on Energy taxation, carbon pricing and energy subsidies. |
Or. en
Amendment 167
Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz
Proposal for a directive
Recital 24
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | deleted |
Or. en
Amendment 168
Kira Marie Peter-Hansen
Proposal for a directive
Recital 24
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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 apply the same levels of intra-EU taxation, according to the type of activity. |
Or. en
Amendment 169
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Thomas Bajada
Proposal for a directive
Recital 24 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (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 smallscale fisheries to energy-efficient vessels using sustainable renewable energy. |
Or. en
Amendment 170
Kira Marie Peter-Hansen
Proposal for a directive
Recital 24 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (24a) Ending fuel tax exemptions in the fisheries sector should not result in a burden for small-scale fisheries. 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. |
Or. en
Amendment 171
Pasquale Tridico, Dario Tamburrano
Proposal for a directive
Recital 24 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (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 facilitating the transition of small-scale fisheries to energy-efficient vessels using sustainable renewable energy. |
Or. en
Amendment 172
Kira Marie Peter-Hansen
Proposal for a directive
Recital 25
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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 and climate objectives, to the proper functioning of the internal market and will not result in distortions of competition. |
Or. en
Amendment 173
Pasquale Tridico, Dario Tamburrano
Proposal for a directive
Recital 25
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (25) Member States should be permitted to apply certain other exemptions or reduced levels of taxation, where that will not be detrimental to the energy, environmental and climate objectives and to a just energy transition. |
Or. en
Amendment 174
Michalis Hadjipantela
Proposal for a directive
Recital 25 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (25a) Member States that are islands rely exclusively on air and maritime transportation due to the absence of alternative modes of transport and should be granted exemption on air and maritime transportation, as these are their only means of connectivity. In this respect, Island Member States should be permitted to apply exemptions, under conditions which they shall establish to ensure the correct and straightforward application of such exemptions and to prevent any evasion, avoidance, or abuse, for energy products supplied for use as fuel, and electricity used directly for vessels navigating within Union waters and for aircrafts. |
Or. en
Amendment 175
Kira Marie Peter-Hansen
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, in order to promote the use of sustainable renewable energy sources, they may qualify for preferential treatment. |
Or. en
Amendment 176
Kira Marie Peter-Hansen
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) Temporary targeted reductions in the tax level could provide an incentive to energy-intensive industries, SMEs and start-ups to achieve a green transition in of the Union productive sector. Such reductions should be conditional on the implementation by the beneficiaries of specific measures to achieve circular, pollution-free, highly energy-efficient and renewable based operations. |
Or. en
Amendment 177
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Claire Fita
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 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. |
Or. en
Amendment 178
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Thomas Bajada, Claire Fita
Proposal for a directive
Recital 27 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (27a) 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. |
Or. en
Amendment 179
Sirpa Pietikäinen
Proposal for a directive
Recital 27 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (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 energy can be beneficial in the energy transition. A preferential tax regime should therefore apply to self-produced renewable electricity. |
Or. en
Amendment 180
Katri Kulmuni, Gilles Boyer
Proposal for a directive
Recital 27 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (27a) The importance of a balanced energy mix should be emphasised in view of the energy transition process in order to become less dependent on imports of energy products. Decisions regarding the energy mix remain, however, an exclusive competence of Member States. |
Or. en
Amendment 181
Kira Marie Peter-Hansen
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 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. |
Or. en
Amendment 182
Enikő Győri
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) Recognizing the potential adverse impacts of energy taxation on vulnerable households, and to mitigate the risk of energy poverty exacerbated by high energy prices, Member States should be enabled to exempt or apply reduced minimum tax rates on natural gas and other energy products to these groups. Such measures are essential to ensure social fairness and protect vulnerable consumers from disproportionate financial burdens resulting from the application of this Directive. |
Or. en
Amendment 183
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Thomas Bajada, Claire Fita
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 impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households. Energy is essential and access to energy services is a basic social right. Households regarded as vulnerable are more often affected by energy poverty. |
Or. en
Amendment 184
Pasquale Tridico, Dario Tamburrano
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 impact of energy taxes. An exemption from taxation may prove necessary to protect vulnerable households and households in energy poverty, especially when they are tenants. |
Or. en
Amendment 185
Michalis Hadjipantela
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 are necessary to tackle the social impact of energy taxes. An exemption from taxation is temporarily necessary to protect vulnerable households. |
Or. en
Amendment 186
Kira Marie Peter-Hansen
Proposal for a directive
Recital 28 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (28a) 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. |
Or. en
Amendment 187
Michalis Hadjipantela
Proposal for a directive
Recital 28 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (28a) Highlights the urgent need to utilise targeted compensation measures through EU instruments such as the Just Transition Fund, the European Social Fund Plus, and the Social Climate Fund (once operational), in order to protect vulnerable households and businesses from the adverse impacts of rising fossil fuel prices; |
Or. en
Amendment 188
Pasquale Tridico, Dario Tamburrano
Proposal for a directive
Recital 28 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (28a) 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. |
Or. en
Amendment 189
Kira Marie Peter-Hansen
Proposal for a directive
Recital 28 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (28b) 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. |
Or. en
Amendment 190
Pasquale Tridico, Dario Tamburrano
Proposal for a directive
Recital 28 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (28b) Households should be able to afford the energy 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. |
Or. en
Amendment 191
Kira Marie Peter-Hansen
Proposal for a directive
Recital 28 c (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (28c) 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. |
Or. en
Amendment 192
Kira Marie Peter-Hansen
Proposal for a directive
Recital 29
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (29) In view of the financial, economic, environmental and protection of human health effects on each Member State, such as the need of electrification of the transport sector 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. |
Or. en
Amendment 193
Katri Kulmuni, Gilles Boyer
Proposal for a directive
Recital 29
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (29) In view of the financial, economic and environmental effects on each Member State, such as the need of 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. |
Or. en
Justification
In transport, we must focus on low-carbon transport, not just electrification.
Amendment 194
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Thomas Bajada, Claire Fita
Proposal for a directive
Recital 29 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (29a) 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. |
Or. en
Amendment 195
Markus Ferber
Proposal for a directive
Recital 35
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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, 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. 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. |
Or. en
Amendment 196
Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Claire Fita
Proposal for a directive
Recital 35
| Text proposed by the Commission | Amendment |
|---|---|
| (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. | (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 considering the evolutions of prices, 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 regularly assess the relevance of minimum tax rates, and propose its update if necessary. 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. |
Or. en
Amendment 197
Kira Marie Peter-Hansen
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 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 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. |
Or. en
Amendment 198
Matthias Ecke, Evelyn Regner, René Repasi, Thomas Bajada, Claire Fita
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 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 air connectivity and the economic and social welfare of insular, peripheral and remote regions as well as the wider relevant objectives of the Treaties. |
Or. en
Amendment 199
Pasquale Tridico, Dario Tamburrano
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 year and for the first time one year 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. |
Or. en