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amendment list, 23 June 2025

Restructuring the Union framework for the taxation of energy products and electricity (recast)

Document ECON-AM-774594 · (COM(2021)0563 – C90362/2021 – 2021/0213(CNS))

Committee on Economic and Monetary Affairs

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Text 1,350 paragraphs

Amendment 200

Markus Ferber

Proposal for a directive

Article 1 – paragraph 2 – subparagraph 1 a (new)

Text proposed by the CommissionAmendment
The Commission shall provide a conversion table per energy product and electricity set out in Annex I to this Directive summarising energy content-based minimum rates per volume unit.

Or. en

Amendment 201

Katri Kulmuni

Proposal for a directive

Article 2 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. For the purposes of this Directive, the term ‘energy products’ shall apply to products:1. For the purposes of this Directive, ‘energy products’ means:

Or. en

Read the rest (1,338 paragraphs)

Amendment 202

Katri Kulmuni

Proposal for a directive

Article 2 – paragraph 1 – point o

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

Or. en

Justification

Directive should not apply to taxation of products falling within CN codes 4401 and 4402.

Amendment 203

Katri Kulmuni

Proposal for a directive

Article 2 – paragraph 3 – introductory part

Text proposed by the CommissionAmendment
3. When intended for use, offered for sale or used as motor fuel or heating fuel, energy products other than those for which minimum level s of taxation are specified in this Directive shall be taxed according to use, at the rate for the equivalent heating fuel or motor fuel.3. When intended for use, offered for sale or used as motor fuel or heating fuel, energy products other than those for which minimum level s of taxation are specified in this Directive and not exempted shall be taxed according to use, at the rate for the equivalent heating fuel or motor fuel.

Or. en

Amendment 204

Katri Kulmuni

Proposal for a directive

Article 2 – paragraph 3 – subparagraph 1

Text proposed by the CommissionAmendment
Products other than energy products, if intended for use, offered for sale or used as motor fuel shall be taxed at the rate for the equivalent motor fuel.Products other than energy products, if intended for use, offered for sale or used as motor fuel and not exempted shall be taxed at the rate for the equivalent motor fuel.

Or. en

Amendment 205

Katri Kulmuni

Proposal for a directive

Article 2 – paragraph 3 – subparagraph 3

Text proposed by the CommissionAmendment
Hydrocarbons other than those listed in paragraph 1 and intended for use, offered for sale or used for heating purposes shall be taxed at the rate for the equivalent energy product.Hydrocarbons other than those listed in paragraph 1 and intended for use, offered for sale or used for heating purposes and not exempted shall be taxed at the rate for the equivalent energy product.

Or. en

Amendment 206

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 2 – paragraph 4 – introductory part

Text proposed by the CommissionAmendment
4. Taxable products, referred to in paragraphs 1 and 3, produced or derived from biomass are subject under fiscal control to the specific levels of taxation set out for those products in accordance with this Directive, provided that they fulfil either of following criteria:4. For the purposes of this Directive, the following definitions shall apply:

Or. en

Amendment 207

Kira Marie Peter-Hansen

Proposal for a directive

Article 2 – paragraph 4 – introductory part

Text proposed by the CommissionAmendment
4. Taxable products, referred to in paragraphs 1 and 3, produced or derived from biomass are subject under fiscal control to the specific levels of taxation set out for those products in accordance with this Directive, provided that they fulfil either of following criteria:4. Taxable products, referred to in paragraphs 1 and 3, produced or derived from biomass are subject under fiscal control to the specific levels of taxation set out for those products in accordance with this Directive, provided that they fulfil the following criteria:

Or. en

Amendment 208

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 2 – paragraph 4 – point a

Text proposed by the CommissionAmendment
a) the sustainability and greenhouse gas saving criteria set out in Article 29 of Directive (EU) 2018/2001, excluding high indirect land-use change-risk products set out in Article 26(2) of that Directive;a) ‘biomass’ means the biodegradable fraction of products, waste and residues from biological origin from agriculture, including vegetal and animal substances, from forestry and related industries, including fisheries and aquaculture, as well as the biodegradable fraction of waste, including industrial and municipal waste of biological origin;

Or. en

Amendment 209

Kira Marie Peter-Hansen

Proposal for a directive

Article 2 – paragraph 4 – point a

Text proposed by the CommissionAmendment
a) the sustainability and greenhouse gas saving criteria set out in Article 29 of Directive (EU) 2018/2001, excluding high indirect land-use change-risk products set out in Article 26(2) of that Directive;a) the sustainability and greenhouse gas saving criteria set out in Article 29 of Directive (EU) 2018/2001, excluding energy products and electricity produced from woody biomass;

Or. en

Amendment 210

Kira Marie Peter-Hansen

Proposal for a directive

Article 2 – paragraph 4 – point a a (new)

Text proposed by the CommissionAmendment
aa) are not high indirect land-use change-risk products set out in Article 26(2) of that Directive;

Or. en

Amendment 211

Kira Marie Peter-Hansen

Proposal for a directive

Article 2 – paragraph 4 – point b

Text proposed by the CommissionAmendment
b) are produced from the feedstock listed in Annex IX of Directive (EU) 2018/2001.b) are produced from the feedstock listed in Annex IX of Directive (EU) 2018/2001, excluding biogas and biofuels produced from the feedstock listed in points (g) to (q) of Part A of Annex IX.

Or. en

Amendment 212

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 2 – paragraph 4 – point b

Text proposed by the CommissionAmendment
b) are produced from the feedstock listed in Annex IX of Directive (EU) 2018/2001.b) ‘biofuels’ means liquid energy products used as motor fuels and produced from biomass;

Or. en

Amendment 213

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 2 – paragraph 4 – point b a (new)

Text proposed by the CommissionAmendment
ba. (c) ‘biogas’ means gaseous energy products used as motor and heating fuels and produced from biomass;
(d) ‘bioliquids’ means liquid energy products used as heating fuels and produced from biomass;
(e) ‘sustainable biofuels, bioliquids and biogas’ means energy products used as motor and heating fuels, and produced from biomass, fulfilling the sustainability and greenhouse gas saving criteria as laid down in paragraph 5;
(f) ‘non-sustainable biofuels, bioliquids and biogas’ means energy products used as motor and heating fuels and produced from biomass, not fulfilling the sustainability and greenhouse gas saving criteria as laid down in paragraph 5;
(g) ‘sustainable food and feed crop biofuels, bioliquids and biogas’ means energy products used as motor and heating fuels and produced from starch-rich crops, sugar crops or oil crops produced on agricultural land as a main crop excluding residues, waste or ligno-cellulosic material and intermediate crops, such as catch crops and cover crops, provided that the use of such intermediate crops does not trigger demand for additional land, fulfilling the sustainability and greenhouse gas saving criteria as laid down in paragraph 5;
(h) ‘advanced biofuels, bioliquids and biogas’ means biofuels, bioliquids and biogas that are produced from the feedstock listed in Annex III;
(i) ‘renewable fuels of non-biological origin’ means energy products used as motor and heating fuels other than biofuels, bioliquids or biogas, the energy content of which is derived from renewable sources other than biomass;
(j) ‘low-carbon fuels’ means low-carbon hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogen, as well as any fossil-based fuels, whose manufacturing meets the technical screening criteria as laid down in paragraph 8; ‘recycled carbon fuels’ shall be included in this category;
(k) ‘recycled carbon fuels’ means liquid and gaseous fuels that are produced from liquid or solid waste streams of non-renewable origin which are not suitable for material recovery, or from waste processing gas and exhaust gas of non-renewable origin which are produced as an unavoidable and unintentional consequence of the production process in industrial installations.

Or. en

Amendment 214

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 2 – paragraph 4 – subparagraph 1

Text proposed by the CommissionAmendment
For the purposes of this Directive the definitions in Article 2 points (24), for ‘biomass’, (28), for ‘biogas’, (32), for ‘bioliquids’, (33), for ‘biofuels’ and (34), for ‘advanced biofuels’, of Directive (EU) 2018/2001 shall apply.deleted

Or. en

Amendment 215

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 2 – paragraph 4 – subparagraph 2

Text proposed by the CommissionAmendment
For the purposes of this Directive, ‘advanced’ biogas, bioliquids and products falling within CN codes 4401 and 4402 shall mean products produced from the feedstock listed in part A of Annex IX to Directive (EU) 2018/2001. Biofuels, biogas and bioliquids produced from the feedstock listed in part B of Annex IX to that Directive shall be considered equivalent to advanced products.deleted

Or. en

Amendment 216

Kira Marie Peter-Hansen

Proposal for a directive

Article 2 – paragraph 4 – subparagraph 2

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

Or. en

Amendment 217

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Article 2 – paragraph 4 a (new)

Text proposed by the CommissionAmendment
4a. This Directive shall not apply to:
a) electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes;
b) mineralogical processes
‘Mineralogical processes’ shall mean the processes classified in the NACE nomenclature under code DI 26 ‘manufacture of other non-metallic mineral products’ in Council Regulation (EEC) No 3037/90 of 9 October 1990 on the statistical classification of economic activities in the European Community(1).
1(OJ L 293, 24.10.1990, p. 1. Regulation as last amended by Commission Regulation (EC) No 29/2002 (OJ L 6, 10.1.2002, p. 3))

Or. en

Amendment 218

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 2 – paragraph 5 – introductory part

Text proposed by the CommissionAmendment
5. Taxable products, referred to in paragraphs 1 and 3, falling within the definition of ‘renewable fuels of non-biological origin’ or ‘low-carbon fuels’, may be subject under fiscal control to the specific levels of taxation set out for those products in accordance with this Directive, where:5. For the purposes of points (e), (f) and (g) of paragraph 4 of this Article ‘sustainability and greenhouse gas emissions saving criteria’ means the criteria set out in Article 29 of Directive (EU) 2018/2001, excluding high indirect land-use change-risk products set out in Article 26(2) of that Directive.

Or. en

Amendment 219

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 2 – paragraph 5 – point a

Text proposed by the CommissionAmendment
a) ‘renewable fuels of non-biological origin’, shall mean fuels other than biofuels, bioliquids or biogas, the energy content of which is derived from renewable sources other than biomass;deleted

Or. en

Amendment 220

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 2 – paragraph 5 – point b

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

Or. en

Amendment 221

Kira Marie Peter-Hansen

Proposal for a directive

Article 2 – paragraph 5 – point b

Text proposed by the CommissionAmendment
b) ‘low-carbon fuels’ shall mean low-carbon hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogen, as well as any fossil-based fuels, which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to Article 10 of Regulation (EU) 2020/852 of the European Parliament and of the Council36 and Annex I to Delegated Regulation (EU) […]/[…]37 . ‘Recycled Carbon Fuels’, as defined by Article 2(35) of Directive (EU) 2018/2001, shall be included in this category.b) ‘low-carbon fuels’ shall mean low-carbon 'low-carbon fuels’ as defined in [Directive on common rules for the internal markets in renewable and natural gases and in hydrogen COM/2021/803].
36 Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13)36 Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13)
37 Commission Delegated Regulation (EU) […]/[...] supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, C/2021/2800 final (OJ […], p.[…]).37 Commission Delegated Regulation (EU) […]/[...] supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, C/2021/2800 final (OJ […], p.[…]).

Or. en

Amendment 222

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 2 – paragraph 5 a (new)

Text proposed by the CommissionAmendment
5a. In the case of future amendments of the sustainability and greenhouse gas emissions saving criteria referred to in in points (e), (f) and (g) of paragraph 4, and by way of derogation from the relevant provisions concerning their applicability in time, the Commission is empowered to adopt delegated acts in accordance with Article 26 to amend this Directive by setting the date of application of the sustainability and greenhouse gas emissions saving criteria under this Directive.

Or. en

Amendment 223

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 2 – paragraph 5 b (new)

Text proposed by the CommissionAmendment
5b. In the case of future amendments of Annex IX of Directive (EU) 2018/2001, the Commission is empowered to adopt delegated acts in accordance with Article 26 in order to change amend Annex III of this Directive in order to bring it in line with the revised version of Directive (EU) 2018/2001.

Or. en

Amendment 224

Markus Ferber

Proposal for a directive

Article 2 – paragraph 8 – subparagraph 2 a (new)

Text proposed by the CommissionAmendment
The Commission shall attach the codes of the Combined Nomenclature to Annex I.

Or. en

Amendment 225

Katri Kulmuni

Proposal for a directive

Article 3 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. This Directive shall not apply to the following:1. This Directive does not apply to the following:

Or. en

Amendment 226

Katri Kulmuni

Proposal for a directive

Article 3 – paragraph 1 – point b – introductory part

Text proposed by the CommissionAmendment
(b) the following uses of energy products and electricity:(b) taxation of products falling within CN codes 4401 and 4402;

Or. en

Justification

Sustainable wood-based fuels and wood charcoal should be excluded from the scope of the Energy Tax Directive. This would encourage the use of renewable energy sources and promote a transition away from fossil fuels to reach EU's sustainability goals.

Amendment 227

Katri Kulmuni

Proposal for a directive

Article 3 – paragraph 1 – point b – indent 1

Text proposed by the CommissionAmendment
– energy products used for purposes other than as motor fuels or as heating fuels,deleted

Or. en

Amendment 228

Katri Kulmuni

Proposal for a directive

Article 3 – paragraph 1 – point b – indent 2

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

Or. en

Amendment 229

Katri Kulmuni

Proposal for a directive

Article 3 – paragraph 1 – point b – indent 2 – paragraph 1

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

Or. en

Amendment 230

Kira Marie Peter-Hansen

Proposal for a directive

Article 3 – paragraph 1 – point b – indent 2 – paragraph 1

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

Or. en

Amendment 231

Katri Kulmuni

Proposal for a directive

Article 3 – paragraph 1 – point b – indent 3

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

Or. en

Amendment 232

Kira Marie Peter-Hansen

Proposal for a directive

Article 3 – paragraph 1 – point b – indent 3

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

Or. en

Amendment 233

Markus Ferber

Proposal for a directive

Article 3 – paragraph 1 – point b a (new)

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

Or. en

Amendment 234

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 3 – paragraph 1 – point b a (new)

Text proposed by the CommissionAmendment
(ba) c) taxation of waste, other than fossil waste oils, used as heating fuel;

Or. en

Amendment 235

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 3 – paragraph 1 a (new)

Text proposed by the CommissionAmendment
1a. This Directive, with the exception of Article 18, does not apply to the following uses of energy products and electricity:
a) energy products used for purposes other than as motor fuels or as heating fuel;
b) dual use of energy products
'Dual use' means an energy product that is used both as heating fuel and for purposes other than as motor fuel and heating fuel. The use of energy products for chemical reduction and in electrolytic and metallurgical processes, where energy products are used directly in or to provide a direct energy input to the process, shall be regarded as dual use.
c) electricity used for the purposes of chemical reduction and in electrolytic, mineralogical and metallurgical processes, where electricity is used directly in or to provide a direct energy input to the process.
'Mineralogical processes' means the processes classified in the NACE nomenclature under code C 23 in Annex I of Regulation (EC) No 1893/2006, regardless of the code under which the main manufacturing activity of the business entity is classified.
'Metallurgical processes' means the processes classified in the NACE nomenclature under codes C 24.1, 24.4, 24.5 and powder metallurgy under code C 25.5 in Annex I of Council Regulation (EC) No 1893/20067, regardless of the code under which the main manufacturing activity of the business entity is classified.

Or. en

Amendment 236

Markus Ferber

Proposal for a directive

Article 5 – paragraph 1 – subparagraph 2

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

Or. en

Amendment 237

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 5 – paragraph 1 – subparagraph 3

Text proposed by the CommissionAmendment
For the purposes of the third subparagraph of this paragraph, ‘electric vehicle’ shall mean an electric vehicle as defined in Article 2, point (2) of Directive 2014/94/EU of the European Parliament and of the Council40 .For the purposes of the third subparagraph of this paragraph, ‘electric vehicle’ shall mean an electric vehicle as defined in Article 2, point (2) of Directive 2014/94/EU of the European Parliament and of the Council40. The use of electricity shall be taxed independently as a single use, without any reference to other fuels.
40 Directive 2014/94/EU of the European Parliament and of the Council of 22 October 2014 on the deployment of alternative fuels infrastructure (OJ L 307, 28.10.2014, p. 1).40 Directive 2014/94/EU of the European Parliament and of the Council of 22 October 2014 on the deployment of alternative fuels infrastructure (OJ L 307, 28.10.2014, p. 1).

Or. en

Justification

It is important that the tax level for electricity is not linked to advanced biofuels. Otherwise it would make it more difficult to form a tax structure, for example from the perspective of competitiveness and tax revenue.

Amendment 238

Katri Kulmuni

Proposal for a directive

Article 5 – paragraph 1 – subparagraph 3 a (new)

Text proposed by the CommissionAmendment
By way of derogation from Article 5 paragraphs 1 and 4 and respecting the minimum levels of taxation set out in Annex I, Member States may apply, under fiscal control, differentiated tax rates:
(a) that are directly linked to product quality;
(b) for heating fuels and electricity:
(i) depending on quantitative consumption levels;
(ii) for business and non-business use. Member States may limit the scope of the differentiated levels of taxation.
For the purposes of this paragraph, 'business use' means the use by a business entity.

Or. en

Justification

Regarding electricity and energy, a tax separation between private and business use should be allowed, which will enable the current lower electricity tax rate for industry. This is key for the competitiveness of industry and a prerequisite for electrification.

Amendment 239

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías, Pierre Pimpie

Proposal for a directive

Article 5 – paragraph 2

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

Or. en

Amendment 240

Markus Ferber

Proposal for a directive

Article 5 – paragraph 2

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

Or. en

Amendment 241

Thomas Bajada, Costas Mavrides, Carla Tavares, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli

Proposal for a directive

Article 5 – paragraph 2 – subparagraph 1

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

Or. en

Amendment 242

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías, Pierre Pimpie

Proposal for a directive

Article 5 – paragraph 2 – subparagraph 1

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

Or. en

Amendment 243

Fernando Navarrete Rojas

Proposal for a directive

Article 7 – paragraph 1

Text proposed by the CommissionAmendment
As from 1 January 2023 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I.As from 1 January 2026 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I.
For energy products and electricity covered by the EU Emissions Trading System (ETS) under Directive 2003/87/EC (ETS1) or Directive (EU) 2023/959 (ETS2), the minimum levels of taxation specified in Annex I shall be reduced by the applicable ETS carbon price (ETS1 or ETS2), in accordance with the methodology set out in Annex I, Table E, to prevent double imposition.
The Commission shall every two years thereafter, review the interaction between minimum tax levels and ETS carbon prices and propose adjustments to Annex I, Table E, if necessary.

Or. en

Amendment 244

Enikő Győri

Proposal for a directive

Article 7 – paragraph 1

Text proposed by the CommissionAmendment
As from 1 January 2023 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I.As from 1 January 2030 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I.

Or. en

Amendment 245

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Article 7 – paragraph 1

Text proposed by the CommissionAmendment
As from 1 January 2023 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I.As from 1 January 2028 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I.

Or. en

Amendment 246

Katri Kulmuni

Proposal for a directive

Article 7 – paragraph 1

Text proposed by the CommissionAmendment
As from 1 January 2023 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I.As from 1 January 2028, the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I.

Or. en

Amendment 247

Kira Marie Peter-Hansen

Proposal for a directive

Article 7 – paragraph 2

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

Or. en

Amendment 248

Markus Ferber

Proposal for a directive

Article 7 – paragraph 2

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

Or. en

Amendment 249

Enikő Győri

Proposal for a directive

Article 7 – paragraph 2

Text proposed by the CommissionAmendment
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2040. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2040.

Or. en

Amendment 250

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Article 7 – paragraph 2

Text proposed by the CommissionAmendment
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2038. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2038.

Or. en

Amendment 251

Thomas Bajada, Costas Mavrides, Carla Tavares, Sérgio Gonçalves, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli

Proposal for a directive

Article 7 a (new)

Text proposed by the CommissionAmendment
Article7a
Moratorium for insular, peripheral, outermost and remote regions
Provided that for insular regions having no connections by road, train or bridge with the European mainland, and for peripheral and remote regions, especially those with an economy that is highly dependent on tourism, the kerosene tax will be waived for flights to and from such regions, during the first five years, and will then be raised in five equal annual steps in the following five years to reach the levels achieved for all flights at the end of the ten year period. All precautionary steps will be taken to avoid any ‘détournement de trafic’ in kerosene usage. The conditions to qualify for the moratorium and for its application shall be defined by a delegated act.

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 252

Fernando Navarrete Rojas

Proposal for a directive

Article 8 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. As from 1 January 2023 , notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Table B of Annex I .1. As from 1 January 2026 , notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Table B of Annex I .
For energy products and electricity covered by the EU Emissions Trading System (ETS) under Directive 2003/87/EC (ETS1) or Directive (EU) 2023/959 (ETS2), the minimum levels of taxation specified in Annex I shall be reduced by the applicable ETS carbon price (ETS1 or ETS2), in accordance with the methodology set out in Annex I, Table E, to prevent double imposition.
The Commission shall every two years thereafter, review the interaction between minimum tax levels and ETS carbon prices and propose adjustments to Annex I, Table E if necessary.

Or. en

Amendment 253

Enikő Győri

Proposal for a directive

Article 8 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. As from 1 January 2023 , notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Table B of Annex I .1. As from 1 January 2030 , notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Table B of Annex I .

Or. en

Amendment 254

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Article 8 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. As from 1 January 2023 , notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Table B of Annex I .1. As from 1 January 2028 , notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Table B of Annex I .

Or. en

Amendment 255

Katri Kulmuni

Proposal for a directive

Article 8 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. As from 1 January 2023 , notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Table B of Annex I .1. As from 1 January 2028, notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Table B of Annex I .

Or. en

Amendment 256

Kira Marie Peter-Hansen

Proposal for a directive

Article 8 – paragraph 1 – subparagraph 1

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

Or. en

Amendment 257

Markus Ferber

Proposal for a directive

Article 8 – paragraph 1 – subparagraph 1

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

Or. en

Amendment 258

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Article 8 – paragraph 1 – subparagraph 1

Text proposed by the CommissionAmendment
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table B of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table B of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2038. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2038.

Or. en

Amendment 259

Enikő Győri

Proposal for a directive

Article 8 – paragraph 1 – subparagraph 1

Text proposed by the CommissionAmendment
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table B of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table B of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2040. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2040.

Or. en

Amendment 260

Kira Marie Peter-Hansen

Proposal for a directive

Article 8 – paragraph 2 – point a

Text proposed by the CommissionAmendment
(a) agricultural, horticultural or aquaculture works, and in forestry;deleted

Or. en

Amendment 261

Fernando Navarrete Rojas

Proposal for a directive

Article 9 – paragraph 1

Text proposed by the CommissionAmendment
As from 1 January 2023 , the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I .As from 1 January 2026 , the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I .
For energy products and electricity covered by the EU Emissions Trading System (ETS) under Directive 2003/87/EC (ETS1) or Directive (EU) 2023/959 (ETS2), the minimum levels of taxation specified in Annex I shall be reduced by the applicable ETS carbon price (ETS1 or ETS2), in accordance with the methodology set out in Annex I, Table E, to prevent double imposition.
The Commission shall every two years thereafter, review the interaction between minimum tax levels and ETS carbon prices and propose adjustments to Annex I, Table E if necessary.

Or. en

Amendment 262

Enikő Győri

Proposal for a directive

Article 9 – paragraph 1

Text proposed by the CommissionAmendment
As from 1 January 2023 , the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I .As from 1 January 2030 , the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I .

Or. en

Amendment 263

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Article 9 – paragraph 1

Text proposed by the CommissionAmendment
As from 1 January 2023 , the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I .As from 1 January 2028 , the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I .

Or. en

Amendment 264

Katri Kulmuni

Proposal for a directive

Article 9 – paragraph 1

Text proposed by the CommissionAmendment
As from 1 January 2023 , the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I .As from 1 January 2028, the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I .

Or. en

Amendment 265

Kira Marie Peter-Hansen

Proposal for a directive

Article 9 – paragraph 2

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

Or. en

Amendment 266

Markus Ferber

Proposal for a directive

Article 9 – paragraph 2

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

Or. en

Amendment 267

Enikő Győri

Proposal for a directive

Article 9 – paragraph 2

Text proposed by the CommissionAmendment
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2040. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2040.

Or. en

Amendment 268

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Article 9 – paragraph 2

Text proposed by the CommissionAmendment
Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033.Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2038. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2038.

Or. en

Amendment 269

Fernando Navarrete Rojas

Proposal for a directive

Article 10 – paragraph 1

Text proposed by the CommissionAmendment
As from 1 January 2023 , the minimum levels of taxation applicable to electricity shall be fixed as set out in Table D of Annex I .As from 1 January 2026 , the minimum levels of taxation applicable to electricity shall be fixed as set out in Table D of Annex I .
For energy products and electricity covered by the EU Emissions Trading System (ETS) under Directive 2003/87/EC (ETS1) or Directive (EU) 2023/959 (ETS2), the minimum levels of taxation specified in Annex I shall be reduced by the applicable ETS carbon price (ETS1 or ETS2), in accordance with the methodology set out in Annex I, Table E, to prevent double imposition.
The Commission shall every two years thereafter, review the interaction between minimum tax levels and ETS carbon prices and propose adjustments to Annex I, Table E if necessary.

Or. en

Amendment 270

Katri Kulmuni

Proposal for a directive

Article 10 – paragraph 1

Text proposed by the CommissionAmendment
As from 1 January 2023 , the minimum levels of taxation applicable to electricity shall be fixed as set out in Table D of Annex I .As from 1 January 2028, the minimum levels of taxation applicable to electricity shall be fixed as set out in Table D of Annex I .

Or. en

Amendment 271

Markus Ferber

Proposal for a directive

Article 11 – paragraph 1

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

Or. en

Amendment 272

Kira Marie Peter-Hansen

Proposal for a directive

Article 13 – paragraph 1

Text proposed by the CommissionAmendment
1. Member States shall exempt from taxation under fiscal control energy products and electricity used to produce electricity and electricity used to maintain the ability to produce electricity.1. Member States shall exempt from taxation under fiscal control renewable energy products and electricity used to produce electricity and renewable electricity used to maintain the ability to produce electricity.

Or. en

Amendment 273

Markus Ferber

Proposal for a directive

Article 13 – paragraph 2

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

Or. en

Amendment 274

Kira Marie Peter-Hansen

Proposal for a directive

Article 13 – paragraph 2

Text proposed by the CommissionAmendment
2. By derogation from paragraph 1, Member States may, for reasons of environmental policy, subject the products referred to in paragraph 1 to taxation without having to respect the minimum levels of taxation laid down in this Directive. In such case, the taxation of those products shall replicate the ranking between the minimum levels of taxation as laid down in Annex I and shall not be taken into account for the purposes of satisfying the minimum level of taxation on electricity laid down in Article 10.2. By derogation from paragraph 1, Member States may, for reasons of environmental, climate and energy policy, subject the products referred to in paragraph 1 to taxation without having to respect the minimum levels of taxation laid down in this Directive. In such case, the taxation of those products shall replicate the ranking between the minimum levels of taxation as laid down in Annex I and shall not be taken into account for the purposes of satisfying the minimum level of taxation on electricity laid down in Article 10.

Or. en

Amendment 275

Marco Falcone

Proposal for a directive

Article 13 – paragraph 2 a (new)

Text proposed by the CommissionAmendment
(2a) Member States may provide for tax exemptions and/or minimum levels of taxation to support products intended for the production of electricity from renewable sources.

Or. it

Amendment 276

Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz

Proposal for a directive

Article 14 – paragraph 1

Text proposed by the CommissionAmendment
1. Without prejudice to international obligations and to Article 5 of this Directive, as applicable as a single use to intra-EU air navigation of flights other than business and pleasure flights, Member states shall apply under fiscal control not less than the minimum levels of taxation prescribed in this Directive to energy products supplied for use as fuel to aircrafts, and to electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of those flights.deleted
For the purposes of the first subparagraph, electricity shall be ranked among motor fuels indicated in Table A of Annex I.
The minimum levels of taxation referred to in the first subparagraph shall start from zero and increase each year by one tenth of the final minimum rates, set out in Tables A and D of Annex I, over a transitional period of ten years. A minimum rate of zero shall apply to sustainable biofuels and biogas, low-carbon fuels, renewable fuels of non-biological origin, advanced sustainable biofuels and biogas, and electricity over that transitional period of ten years.
For the purposes of this Article, ‘intra-EU air navigation’ shall mean flights between two airports located in the Union, including domestic flights.
For the purposes of this Article, ‘business aviation’ shall mean the operation or use of aircraft by companies or individuals for the carriage of passengers or goods as an aid to the conduct of their business, flown for purposes generally considered not for public hire and piloted by individuals having, at the minimum, a valid commercial pilot license with an instrument rating.
For the purposes of this Article, ‘pleasure flights” shall mean the use of an aircraft for personal or recreational purposes not associated with a business or professional use.

Or. en

Amendment 277

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. Without prejudice to international obligations and to Article 5 of this Directive, as applicable as a single use to intra-EU air navigation of flights other than business and pleasure flights, Member states shall apply under fiscal control not less than the minimum levels of taxation prescribed in this Directive to energy products supplied for use as fuel to aircrafts, and to electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of those flights.1. In addition to the general provisions set out in Directive (EU) 2020/262 on exempt uses of taxable products, and without prejudice to other Union provisions, Member States shall exempt from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such an exemption and of preventing any evasion, avoidance or abuse, energy products supplied for use as fuel, and electricity used directly for charging electric or hybrid aircraft for the purpose of air navigation other than when those aircraft are used for the carriage of passengers and have 19 or less seats, with the exception of scheduled commercial flights, armed forces, other national security forces, search and rescue services and public authorities.

Or. en

Amendment 278

Kira Marie Peter-Hansen

Proposal for a directive

Article 14 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. Without prejudice to international obligations and to Article 5 of this Directive, as applicable as a single use to intra-EU air navigation of flights other than business and pleasure flights, Member states shall apply under fiscal control not less than the minimum levels of taxation prescribed in this Directive to energy products supplied for use as fuel to aircrafts, and to electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of those flights.1. Without prejudice to international obligations and to Article 5 of this Directive Member states shall apply under fiscal control not less than the minimum levels of taxation prescribed in this Directive to energy products supplied for use as fuel to aircrafts, and to electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of flights including business and pleasure flights.
For the purposes of this Article, ‘pleasure flights’ shall mean the use of an aircraft for personal or recreational purposes not associated with a business or professional use. For these flights the rates indicated in Table A of Annex I shall be doubled.

Or. en

Amendment 279

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías, Pierre Pimpie

Proposal for a directive

Article 14 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. Without prejudice to international obligations and to Article 5 of this Directive, as applicable as a single use to intra-EU air navigation of flights other than business and pleasure flights, Member states shall apply under fiscal control not less than the minimum levels of taxation prescribed in this Directive to energy products supplied for use as fuel to aircrafts, and to electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of those flights.1. Without prejudice to international obligations and to Article 5 of this Directive, as applicable as a single use to intra-EU air navigation of flights other than business and pleasure flights, from 1 January 2035, Member states shall apply under fiscal control not less than the minimum levels of taxation prescribed in this Directive to energy products supplied for use as fuel to aircrafts, and to electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of those flights.

Or. en

Amendment 280

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 1 – subparagraph 1

Text proposed by the CommissionAmendment
For the purposes of the first subparagraph, electricity shall be ranked among motor fuels indicated in Table A of Annex I.For the purposes of this Article ‘seat’ means the maximum operational passenger seating configuration (MOPSC) as defined in Commission Regulation (EU) Nº 965/2012.

Or. en

Amendment 281

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 1 – subparagraph 2

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

Or. en

Amendment 282

Kira Marie Peter-Hansen

Proposal for a directive

Article 14 – paragraph 1 – subparagraph 2

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

Or. en

Amendment 283

Markus Ferber

Proposal for a directive

Article 14 – paragraph 1 – subparagraph 2

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

Or. en

Amendment 284

Pasquale Tridico, Dario Tamburrano

Proposal for a directive

Article 14 – paragraph 1 – subparagraph 2

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

Or. en

Amendment 285

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 1 – subparagraph 3

Text proposed by the CommissionAmendment
For the purposes of this Article, ‘intra-EU air navigation’ shall mean flights between two airports located in the Union, including domestic flights.deleted

Or. en

Amendment 286

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 1 – subparagraph 4

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

Or. en

Amendment 287

Kira Marie Peter-Hansen

Proposal for a directive

Article 14 – paragraph 1 – subparagraph 4

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

Or. en

Amendment 288

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 1 – subparagraph 5

Text proposed by the CommissionAmendment
For the purposes of this Article, ‘pleasure flights” shall mean the use of an aircraft for personal or recreational purposes not associated with a business or professional use.deleted

Or. en

Amendment 289

Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz

Proposal for a directive

Article 14 – paragraph 2

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

Or. en

Amendment 290

Kira Marie Peter-Hansen

Proposal for a directive

Article 14 – paragraph 2

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

Or. en

Amendment 291

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 2 – introductory part

Text proposed by the CommissionAmendment
2. Energy products supplied for use as fuel to aircrafts and electricity used directly for charging electric aircrafts, for the purposes of intra-EU air navigation of cargo-only flights shall be exempted.2. Island Member States shall exempt from taxation, under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such an exemption and of preventing any evasion, avoidance or abuse, energy products supplied for use as fuel and electricity used for aircrafts.

Or. en

Amendment 292

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 2 – subparagraph 1

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

Or. en

Amendment 293

Kira Marie Peter-Hansen

Proposal for a directive

Article 14 – paragraph 2 – subparagraph 1

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

Or. en

Amendment 294

Kira Marie Peter-Hansen

Proposal for a directive

Article 14 – paragraph 2 – subparagraph 2

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

Or. en

Amendment 295

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 2 – subparagraph 2

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

Or. en

Amendment 296

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 2 – subparagraph 3

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

Or. en

Amendment 297

Kira Marie Peter-Hansen

Proposal for a directive

Article 14 – paragraph 2 – subparagraph 3

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

Or. en

Amendment 298

Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz

Proposal for a directive

Article 14 – paragraph 3

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

Or. en

Amendment 299

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 3

Text proposed by the CommissionAmendment
3. Without prejudice to international obligations, Member States may exempt or apply the same levels of taxation applied for intra-EU air navigation to extra-EU air navigation according to the type of flight.3. Member States may limit the scope of the exemptions provided for in paragraph 1 to international and intra-Union transport. In addition, where a Member State has entered into a bilateral agreement with another Member State, it may also waive the exemptions provided for in paragraph 1. In such cases, Member States may apply a level of taxation below the minimum level set out in this Directive.

Or. en

Amendment 300

Kira Marie Peter-Hansen

Proposal for a directive

Article 14 – paragraph 3

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

Or. en

Amendment 301

Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz

Proposal for a directive

Article 14 – paragraph 4

Text proposed by the CommissionAmendment
4. Motor fuels used in the field of the manufacture, development, testing and maintenance of aircraft shall be subject to the level of taxation provided for in paragraph 1.deleted

Or. en

Amendment 302

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 4

Text proposed by the CommissionAmendment
4. Motor fuels used in the field of the manufacture, development, testing and maintenance of aircraft shall be subject to the level of taxation provided for in paragraph 1.4. In [2035], the Commission shall assess the option of amending this Directive in order to include the taxation of energy products supplied for use as fuel used for air navigation and of electricity used directly for charging aircraft and, if appropriate, submit a legislative proposal to that effect.

Or. en

Amendment 303

Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz

Proposal for a directive

Article 14 – paragraph 5

Text proposed by the CommissionAmendment
5. Member States may apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts.deleted
For the purposes of the first subparagraph, ‘electricity supply to stationary aircraft’ shall mean the supply of electricity through a standardised fixed or mobile interface to aircraft when stationed at the gate or at an airport outfield position.

Or. en

Amendment 304

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 5

Text proposed by the CommissionAmendment
5. Member States may apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts.deleted
For the purposes of the first subparagraph, ‘electricity supply to stationary aircraft’ shall mean the supply of electricity through a standardised fixed or mobile interface to aircraft when stationed at the gate or at an airport outfield position.

Or. en

Amendment 305

Kira Marie Peter-Hansen

Proposal for a directive

Article 14 – paragraph 5 – introductory part

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

Or. en

Amendment 306

Markus Ferber

Proposal for a directive

Article 14 – paragraph 5 – introductory part

Text proposed by the CommissionAmendment
5. Member States may apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts.5. Member States shall apply under fiscal control total exemptions to electricity supplied to stationary aircrafts.

Or. en

Amendment 307

Michalis Hadjipantela

Proposal for a directive

Article 14 – paragraph 5 – subparagraph 1

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

Or. en

Amendment 308

Kira Marie Peter-Hansen

Proposal for a directive

Article 14 – paragraph 5 – subparagraph 1

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

Or. en

Amendment 309

Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz

Proposal for a directive

Article 14 a (new)

Text proposed by the CommissionAmendment
Article14a
1. In addition to the general provisions set out in Directive (EU) 2020/262 on exempt uses of taxable products, and without prejudice to other Community provisions, Member States shall exempt the following from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:
(a) energy products supplied for use as fuel for the purpose of air navigation other than in private pleasure-flying. For the purposes of this Directive ‘private pleasure-flying’ shall mean the use of an aircraft by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities. Member States may limit the scope of this exemption to supplies of jet fuel;
(b) energy products supplied for use as fuel for the purposes of navigation (including fishing) within Community waters or extra EU waters, other than private pleasure craft, and electricity produced on board a craft. For the purposes of this Directive ‘private pleasure craft’ shall mean any craft used by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for other than commercial purposes and in particular other than for the carriage of passengers or goods or for the supply of services for consideration or for the purposes of public authorities.
2. Member States may limit the scope of the exemptions provided for in paragraph 1(a) and (b) to international and intra-Community transport. In addition, where a Member State has entered into a bilateral agreement with another Member State, it may also waive the exemptions provided for in paragraph 1(a) and (b). In such cases, Member States may apply a level of taxation below the minimum level set out in this Directive.

Or. en

Amendment 310

Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz

Proposal for a directive

Article 15 – paragraph 1

Text proposed by the CommissionAmendment
1. Without prejudice to Article 5, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables B and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport.deleted
For the purposes of the first subparagraph, electricity shall be ranked among motor fuels indicated in Table B of Annex I.
Over a transitional period of ten years, minimum rates of zero shall apply to sustainable biofuels and biogas, low-carbon-fuels, renewable fuels of non-biological origin, advanced sustainable biofuels and biogas and electricity.
For the purposes of this Article, ‘intra-EU waterborne navigation’ shall mean navigation between two ports located in the Union, including domestic navigation.
For the purposes of this Article, ‘regular service’ shall mean a series of ro-ro passenger ship or high-speed passenger craft crossings operated so as to serve traffic between the same two or more ports, or a series of voyages from and to the same port without intermediate calls, either: according to a published timetable or with crossings so regular or frequent that they constitute a recognisable systematic series.
For the purposes of this Article, ‘freight transport’ shall mean a scheduled or non-scheduled service performed by vessel carrying revenue loads other than revenue passengers, excluding voyages carrying one or more revenue passengers and voyages listed in published timetables as open to passengers.

Or. en

Amendment 311

Pasquale Tridico, Dario Tamburrano

Proposal for a directive

Article 15 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. Without prejudice to Article 5, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables B and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport.1. Without prejudice to Article 5, Member States shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables A and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport. By way of derogation, Member States shall apply by 4 years from the date of entry into force of this Directive not less than minimum levels of taxation as set out in table B and D of Annex I to energy products supplied for use as fuel to EU small-scale coastal fishing vessels, and to electricity used directly for charging such vessels. For the purpose of this paragraph, 'EU small-scale coastal fishing vessels' shall mean EU fishing vessels carrying out 'small-scale coastal fishing' as defined in Article 2 (14) of Regulation (EU) 2011/1139 of the European Parliament and of the Council of 7 July 2021.

Or. en

Amendment 312

Michalis Hadjipantela

Proposal for a directive

Article 15 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. Without prejudice to Article 5, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables B and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport.1. In addition to the general provisions set out in Directive (EU) 2020/262 on exempt uses of taxable products, and without prejudice to other Union provisions, Member States shall exempt from taxation under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such an exemption and of preventing any evasion, avoidance or abuse, energy products supplied for use as fuel, and to electricity used directly for charging electric or hybrid vessels for the purposes of navigation within Union waters (including fishing), other than private pleasure craft.

Or. en

Amendment 313

Anouk Van Brug, Gilles Boyer

Proposal for a directive

Article 15 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. Without prejudice to Article 5, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables B and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport.1. Without prejudice to Article 5, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables B and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport. The Commission shall establish a calculation mechanism to tax the amount of fuel consumed within EU-waters.

Or. en

Justification

In order to limit the chances of carbon leakage, only the amount of heavy oil used within EU waters should be taxed. As a result, the incentive to bunker outside the EU is lowered, while incentivising the use of sustainable alternatives.

Amendment 314

Matthias Ecke, Evelyn Regner, René Repasi, Thomas Bajada

Proposal for a directive

Article 15 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. Without prejudice to Article 5, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables B and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport.1. Without prejudice to Article 5, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables B and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing with the exception of small scale fishing vessels and freight transport departing Union ports.

Or. en

Amendment 315

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Article 15 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. Without prejudice to Article 5, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables B and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport.1. Without prejudice to Article 5, from 1 January 2035, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables B and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport.

Or. en

Amendment 316

Kira Marie Peter-Hansen

Proposal for a directive

Article 15 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. Without prejudice to Article 5, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables B and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport.1. Without prejudice to Article 5, Member states shall apply, as a single use, under fiscal control not less than minimum levels of taxation as set out in Tables A and D of Annex I to energy products supplied for use as fuel to vessels, and to electricity used directly for charging electric vessels, for the purposes of intra-EU waterborne regular service navigation, fishing and freight transport.

Or. en

Amendment 317

Michalis Hadjipantela

Proposal for a directive

Article 15 – paragraph 1 – subparagraph 1

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

Or. en

Amendment 318

Kira Marie Peter-Hansen

Proposal for a directive

Article 15 – paragraph 1 – subparagraph 1

Text proposed by the CommissionAmendment
For the purposes of the first subparagraph, electricity shall be ranked among motor fuels indicated in Table B of Annex I.For the purposes of the first subparagraph, electricity shall be ranked among motor fuels indicated in Table A of Annex I.

Or. en

Amendment 319

Michalis Hadjipantela

Proposal for a directive

Article 15 – paragraph 1 – subparagraph 2

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

Or. en

Amendment 320

Markus Ferber

Proposal for a directive

Article 15 – paragraph 1 – subparagraph 2

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

Or. en

Amendment 321

Kira Marie Peter-Hansen

Proposal for a directive

Article 15 – paragraph 1 – subparagraph 2

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

Or. en

Amendment 322

Michalis Hadjipantela

Proposal for a directive

Article 15 – paragraph 1 – subparagraph 3

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

Or. en

Amendment 323

Pasquale Tridico, Dario Tamburrano

Proposal for a directive

Article 15 – paragraph 1 – subparagraph 3

Text proposed by the CommissionAmendment
For the purposes of this Article, ‘intra-EU waterborne navigation’ shall mean navigation between two ports located in the Union, including domestic navigation.For the purposes of this Article, ‘intra-EU waterborne navigation’ shall mean navigation arriving in or departing from a port located in the Union, including domestic navigation, but excluding the part of a voyage that takes place outside of the territorial waters of a Member State.

Or. en

Amendment 324

Kira Marie Peter-Hansen

Proposal for a directive

Article 15 – paragraph 1 – subparagraph 3

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

Or. en

Amendment 325

Michalis Hadjipantela

Proposal for a directive

Article 15 – paragraph 1 – subparagraph 4

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

Or. en

Amendment 326

Michalis Hadjipantela

Proposal for a directive

Article 15 – paragraph 1 – subparagraph 5

Text proposed by the CommissionAmendment
For the purposes of this Article, ‘freight transport’ shall mean a scheduled or non-scheduled service performed by vessel carrying revenue loads other than revenue passengers, excluding voyages carrying one or more revenue passengers and voyages listed in published timetables as open to passengers.deleted

Or. en

Amendment 327

Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz

Proposal for a directive

Article 15 – paragraph 2

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

Or. en

Amendment 328

Michalis Hadjipantela

Proposal for a directive

Article 15 – paragraph 2

Text proposed by the CommissionAmendment
2. Member states may exempt or apply the same levels of taxation applied for intra-EU waterborne navigation to extra-EU waterborne navigation according to the type of activity.2. Member States may limit the scope of the exemptions provided for in paragraph 1 to international and intra-Union transport. In addition, where a Member State has entered into a bilateral agreement with another Member State, it may also waive the exemptions provided for in paragraph 1. In such cases, Member States may apply a level of taxation below the minimum level set out in this Directive.

Or. en

Amendment 329

Kira Marie Peter-Hansen

Proposal for a directive

Article 15 – paragraph 2

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

Or. en

Amendment 330

Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz

Proposal for a directive

Article 15 – paragraph 3

Text proposed by the CommissionAmendment
3. Member States shall subject to taxation laid down in the first paragraph motor fuels and electricity used in the field of the manufacture, development, testing and maintenance of vessels, and motor fuels and electricity used for dredging operations in navigable waterways and in ports.deleted

Or. en

Amendment 331

Michalis Hadjipantela

Proposal for a directive

Article 15 – paragraph 3

Text proposed by the CommissionAmendment
3. Member States shall subject to taxation laid down in the first paragraph motor fuels and electricity used in the field of the manufacture, development, testing and maintenance of vessels, and motor fuels and electricity used for dredging operations in navigable waterways and in ports.3. Without prejudice to other Union provisions, Member States may apply, under fiscal control total or partial exemptions or reductions in the level of taxation to energy products supplied for use as fuel, and to electricity used directly for charging electric or hybrid vessels for navigation on inland waterways (including fishing) other than in private pleasure craft.
For the purposes of this Article ‘private pleasure craft’ means any craft used by its owner or by the natural or legal person that enjoys its use either through hire or through any other means, for other than commercial purposes and, in particular, other than for the carriage of passengers or goods, for the supply of services for consideration or for the purposes of public authorities.

Or. en

Amendment 332

Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz

Proposal for a directive

Article 15 – paragraph 4

Text proposed by the CommissionAmendment
4. Electricity produced on board a vessel shall be exempted from taxation.deleted

Or. en

Amendment 333

Michalis Hadjipantela

Proposal for a directive

Article 15 – paragraph 4

Text proposed by the CommissionAmendment
4. Electricity produced on board a vessel shall be exempted from taxation.4. Island Member States shall be exempt from taxation, under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such an exemption and of preventing any evasion, avoidance or abuse, energy products supplied for use as fuel, and electricity used for vessels for the purposes of navigation within Union waters (including fishing), other than private pleasure craft.

Or. en

Amendment 334

Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz

Proposal for a directive

Article 15 – paragraph 5

Text proposed by the CommissionAmendment
5. Member States may apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports.deleted

Or. en

Amendment 335

Michalis Hadjipantela

Proposal for a directive

Article 15 – paragraph 5

Text proposed by the CommissionAmendment
5. Member States may apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports.5. In [2035], the Commission shall assess the option of amending this Directive in order to include the taxation of energy products supplied for use as fuel used for waterborne navigation and of electricity used directly for charging electric or hybrid vessels and, if appropriate, submit a legislative proposal to that effect.

Or. en

Amendment 336

Kira Marie Peter-Hansen

Proposal for a directive

Article 15 – paragraph 5

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

Or. en

Amendment 337

Markus Ferber

Proposal for a directive

Article 15 – paragraph 5

Text proposed by the CommissionAmendment
5. Member States may apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports.5. Member States shall apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports.

Or. en

Amendment 338

Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Thomas Bajada, Claire Fita

Proposal for a directive

Article 16 – paragraph -1 (new)

Text proposed by the CommissionAmendment
-1. The Commission is empowered to develop and adopt a delegated act by 1 January 2027 to supplement this Directive by establishing a common certification framework identifying the origin of the electricity consumed. The certification shall provide information to consumers on the energy sources of the electricity consumed. In line of Article 22 of the Energy Efficiency Directive, Member States shall mitigate distributional effects for measures and policies meant for the adequate functioning of the certification system. Once the certification system is implemented, Member States may use the information from the certification framework to apply under fiscal control total or partial exemptions or reductions in the level of taxation specified in Article 16.

Or. en

Amendment 339

Marco Falcone

Proposal for a directive

Article 16 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
Without prejudice to other Union provisions, Member States may apply under fiscal control exemptions or reductions in the level of taxation to:Without prejudice to other Union provisions, Member States may apply under fiscal control exemptions or reductions in the level of taxation to, with particular reference to negative carbon energy products:

Or. it

Amendment 340

Markus Ferber

Proposal for a directive

Article 16 – paragraph 1 – introductory part

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

Or. en

Amendment 341

Kira Marie Peter-Hansen

Proposal for a directive

Article 16 – paragraph 1 – introductory part

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

Or. en

Amendment 342

Kira Marie Peter-Hansen

Proposal for a directive

Article 16 – paragraph 1 – point a

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

Or. en

Amendment 343

Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Thomas Bajada, Claire Fita

Proposal for a directive

Article 16 – paragraph 1 – point a a (new)

Text proposed by the CommissionAmendment
(aa) consumers under Power Purchase Agreements (PPAs), energy communities and active consumers whose self-production of electricity derives from products specified in this Article;

Or. en

Amendment 344

Kira Marie Peter-Hansen

Proposal for a directive

Article 16 – paragraph 1 – point b – introductory part

Text proposed by the CommissionAmendment
(b) electricity:(b) renewable based electricity:

Or. en

Amendment 345

Kira Marie Peter-Hansen

Proposal for a directive

Article 16 – paragraph 1 – point b – indent 3

Text proposed by the CommissionAmendment
– generated from sustainable biomass or from products produced from sustainable biomass;deleted

Or. en

Amendment 346

Kira Marie Peter-Hansen

Proposal for a directive

Article 16 – paragraph 1 – point b – indent 4

Text proposed by the CommissionAmendment
– generated from methane emitted by abandoned coalmines;deleted

Or. en

Amendment 347

Kira Marie Peter-Hansen

Proposal for a directive

Article 16 – paragraph 1 – point b – indent 5

Text proposed by the CommissionAmendment
– generated from fuel cells;– generated from fuel cells powered by renewable fuels of non-biological origin;

Or. en

Amendment 348

Sirpa Pietikäinen

Proposal for a directive

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

Text proposed by the CommissionAmendment
– green hydrogen as defined in Article 2(11) of Directive (EU) 2024/1788 of the European Parliament and of the Council (recast);

Or. en

Amendment 349

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías, Pierre Pimpie

Proposal for a directive

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

Text proposed by the CommissionAmendment
– in nuclear power plants.

Or. en

Amendment 350

Kira Marie Peter-Hansen

Proposal for a directive

Article 16 – paragraph 1 – point b – paragraph 1

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

Or. en

Amendment 351

Kira Marie Peter-Hansen

Proposal for a directive

Article 16 – paragraph 1 – point b a (new)

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

Or. en

Amendment 352

Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Thomas Bajada, Claire Fita

Proposal for a directive

Article 16 – paragraph 1 – point b a (new)

Text proposed by the CommissionAmendment
(ba) Electricity used directly for charging waterborne vessels at berth

Or. en

Amendment 353

Matthias Ecke, Evelyn Regner, René Repasi, Thomas Bajada, Claire Fita

Proposal for a directive

Article 16 – paragraph 1 – point b b (new)

Text proposed by the CommissionAmendment
(bb) low carbon hydrogen as defined in Article 2(11) of Directive (EU) 2024/1788 of the European Parliament and of the Council (recast); for a period of 10 years following the entry into force of this Directive;

Or. en

Amendment 354

Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Thomas Bajada, Claire Fita

Proposal for a directive

Article 16 – paragraph 1 – point b c (new)

Text proposed by the CommissionAmendment
(bc) generated from renewable gases and renewable fuels of non-biological origin;

Or. en

Amendment 355

Kira Marie Peter-Hansen

Proposal for a directive

Article 16 – paragraph 1 – point c

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

Or. en

Amendment 356

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Article 16 – paragraph 1 – point c a (new)

Text proposed by the CommissionAmendment
(ca) energy products and electricity used for combined heat and power generation;

Or. en

Amendment 357

Kira Marie Peter-Hansen

Proposal for a directive

Article 16 – paragraph 1 – point d

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

Or. en

Amendment 358

Kira Marie Peter-Hansen

Proposal for a directive

Article 16 – paragraph 1 – point e

Text proposed by the CommissionAmendment
(e) products falling within CN code 2705 used for heating purposes.deleted

Or. en

Amendment 359

Fernando Navarrete Rojas, Francisco José Millán Mon, Gabriel Mato, Carmen Crespo Díaz

Proposal for a directive

Article 16 – paragraph 1 – point e a (new)

Text proposed by the CommissionAmendment
(ea) energy products supplied for use as fuel for navigation on inland waterways (including fishing) other than in private pleasure craft, and electricity produced on board a craft

Or. en

Amendment 360

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Article 16 – paragraph 1 – point e a (new)

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

Or. en

Amendment 361

Kira Marie Peter-Hansen

Proposal for a directive

Article 17 – paragraph 1 – point a

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

Or. en

Amendment 362

Pasquale Tridico, Dario Tamburrano

Proposal for a directive

Article 17 – paragraph 1 – point b – introductory part

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

Or. en

Amendment 363

Kira Marie Peter-Hansen

Proposal for a directive

Article 17 – paragraph 1 – point b – introductory part

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

Or. en

Amendment 364

Kira Marie Peter-Hansen

Proposal for a directive

Article 17 – paragraph 1 – point c – introductory part

Text proposed by the CommissionAmendment
(c) reductions in the level of taxation, which shall not go below the minima as set out in Table C and D of Annex I, to energy products used as heating fuel and electricity if used by households and/or by organisations recognised as charitable by the Member State concerned. In the case of such charitable organisations, Member States shall confine the reduction to use for the purpose of non-business activities. Where mixed use takes place, taxation shall apply in proportion to each type of use. If a use is insignificant, it may be treated as nil.(c) reductions in the level of taxation, which shall not go below the minima as set out in Table C and D of Annex I, to energy products used as heating fuel and electricity if used by households who are below the 150% of the national median equivalised disposable income and/or by organisations recognised as charitable by the Member State concerned. In the case of such charitable organisations, Member States shall confine the reduction to use for the purpose of non-business activities. Where mixed use takes place, taxation shall apply in proportion to each type of use. If a use is insignificant, it may be treated as nil.

Or. en

Amendment 365

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Article 17 – paragraph 1 – point c – paragraph 2

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

Or. en

Amendment 366

Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Claire Fita

Proposal for a directive

Article 17 – paragraph 1 – point c – paragraph 2

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

Or. en

Amendment 367

Kira Marie Peter-Hansen

Proposal for a directive

Article 17 – paragraph 1 – point c – paragraph 2

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

Or. en

Amendment 368

Pasquale Tridico, Dario Tamburrano

Proposal for a directive

Article 17 – paragraph 1 – point c – paragraph 2

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

Or. en

Amendment 369

Enikő Győri

Proposal for a directive

Article 17 – paragraph 1 – point c – paragraph 2

Text proposed by the CommissionAmendment
For the purposes of point (c), energy products and electricity used by households recognised as vulnerable may be exempt for a maximum period of ten years after the entry into force of this Directive. For the purposes of this paragraph, ‘vulnerable households’ shall mean households significantly affected by the impacts of this Directive which, for the purpose of this Directive, means that they are below the ‘at risk of poverty’” threshold, defined as 60% of the national median equivalised disposable income.For the purposes of point (c), energy products and electricity used by households that are recognised as vulnerable may be exempt from 1 January 2030 to 31 December 2050; for that purpose, Member States shall set down a definition of ‘vulnerable households’ taking into account a wide set of economic and social variables, such as, but not limited to, personal income, energy prices or cost of transport; Member States shall inform the Commission of the relevant criteria without delay;

Or. en

Amendment 370

Enikő Győri

Proposal for a directive

Article 17 – paragraph 1 – point c – paragraph 2 a (new)

Text proposed by the CommissionAmendment
For the purposes of point (c), energy products and electricity used by households in Member States which have a chain linked volumes of real gross domestic product measured in euro per inhabitant of less than 65 % of the EU-27 average may be, as a single use, exempt or subject to reductions in the level of taxation from 1 January 2030 to 31 December 2050; the chain linked volumes of real gross domestic product measured in euro per inhabitant and the EU-27 average taken into consideration will be those for the penultimate year before the entry into force of this Directive

Or. en

Amendment 371

Fernando Navarrete Rojas

Proposal for a directive

Article 17 – paragraph 1 – point d a (new)

Text proposed by the CommissionAmendment
(da) For energy products and electricity covered by the EU Emissions Trading System (ETS1 or ETS2) under Directive 2003/87/EC or Directive (EU) 2023/959, reductions under points (a) to (d) may go below the minima set out in Tables A, B, C and D of Annex I, provided they comply with the adjusted minimum tax rates as per Table E in Annex I to prevent double imposition.

Or. en

Amendment 372

Matthias Ecke, Evelyn Regner, René Repasi, Claire Fita

Proposal for a directive

Article 17 – paragraph 1 – point d a (new)

Text proposed by the CommissionAmendment
(da) reductions in the level of taxation, which shall not fall below the minimum levels set out in Table B of Annex I, for energy products with a market share of less than 1% in that Member State;

Or. en

Amendment 373

Matthias Ecke, Evelyn Regner, René Repasi, Thomas Bajada, Claire Fita

Proposal for a directive

Article 17 – paragraph 1 a (new)

Text proposed by the CommissionAmendment
After the end of the transition period, if no significant progress is made according to the assessments of the Social Monitor as defined in this Directive, Member States may continue to exempt households recognised as vulnerable. Member States shall inform the Commission thereof.

Or. en

Amendment 374

Kira Marie Peter-Hansen

Proposal for a directive

Article 18 – paragraph 1 – introductory part

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

Or. en

Amendment 375

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Article 18 – paragraph 1 – introductory part

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

Or. en

Amendment 376

Kira Marie Peter-Hansen

Proposal for a directive

Article 18 – paragraph 1 – point a – introductory part

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

Or. en

Amendment 377

Kira Marie Peter-Hansen

Proposal for a directive

Article 18 – paragraph 1 – point b – introductory part

Text proposed by the CommissionAmendment
(b) where agreements are concluded with business entities as referred to in Article 19 or associations of such business entities , or where tradable permit schemes or equivalent measures are implemented, as far as they lead to the achievement of environmental protection objectives or to improvements in energy efficiency.(b) in favour of other businesses conditional on the conclusion of agreements between Member States and business entities as referred to in Article 19 or associations of such business entities, whereby the beneficiaries or associations of beneficiaries commit themselves to achieve highly energy efficient, circular, zero-pollution and fully renewable based business operation through actions which may relate, among other things, to a reduction in energy consumption, the uptake of sustainable renewable energy sources a reduction in emissions and other pollutants, or any other environmental protection measure.
The Member State verifies the necessity of a tax reduction to indirectly contribute to a higher level of environmental protection by means of an ex ante open public consultation where the sectors eligible for the reductions are properly described and a list of the largest beneficiaries for each sector is provided.

Or. en

Amendment 378

Kira Marie Peter-Hansen

Proposal for a directive

Article 18 – paragraph 1 – point b – paragraph 1

Text proposed by the CommissionAmendment
For the purposes of the first paragraph, ‘tradable permit schemes’ shall mean tradable permit schemes other than the Union scheme within the meaning of Directive 2003/87/EC of the European Parliament and of the Council41 .For the purposes of the first paragraph, ‘tradable permit schemes’ shall mean tradable permit schemes other than the Union scheme within the meaning of Directive 2003/87/EC of the European Parliament and of the Council41 .
The agreements referred to in letter a) and b) must fulfil the following cumulative conditions:
(i) the substance of the agreements is negotiated by the Member State, specifies the targets and fixes a time schedule for reaching the targets;
(ii) the Member State ensures independent and regular monitoring of the commitments in the agreements;
(iii) the agreements are revised periodically in the light of technological and other developments and provide for effective penalties in the event that the commitments are not met.
The Member State must also commit to monitoring that beneficiaries defined in letter a) and b) required to conduct an energy audit under Article 8(4) of Directive 2012/27/EU do one or more of the following:
(a) when beneficiaries are required to conduct and energy audit under Article 8(4) of Directive 2012/27/EU, implement recommendations of the audit report, to the extent that the pay-back time for the relevant investments does not exceed 3 years and that the costs of their investments is proportionate;
(b) reduce the carbon footprint of their electricity consumption, so as to cover at least 50 % of their electricity consumption from renewable energy sources;
(c) invest at least 80% of the tax reduction amount in projects that lead to substantial reductions of the installation’s greenhouse gas emissions; where applicable, the investment should lead to reductions to a level well below the relevant benchmark used for free allocation in the Union ETS.
41 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32).41 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32).

Or. en

Amendment 379

Kira Marie Peter-Hansen

Proposal for a directive

Article 20 – paragraph 1 – introductory part

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

Or. en

Amendment 380

Katri Kulmuni

Proposal for a directive

Article 22 – paragraph 4 – introductory part

Text proposed by the CommissionAmendment
4. For the purpose of applying Articles 2 and 7 of Directive 2008/118/EC, electricity, natural gas and hydrogen shall be subject to taxation and shall become chargeable at the time of supply by the distributor or redistributor. Where the delivery to consumption takes place in a Member State where the distributor or redistributor is not established, the tax of the Member States of delivery shall be chargeable to a company that has to be registered in the Member State of delivery. Tax shall in all cases be levied and collected according to procedures laid down by each Member State.4. For the purpose of applying Articles 2 and 7 of Directive 2008/118/EC, electricity, natural gas and hydrogen shall be subject to taxation and shall become chargeable at the time of supply by the distributor or redistributor. Where the delivery to consumption takes place in a Member State where the distributor or redistributor is not established, the tax of the Member States of delivery shall be chargeable to a company that has to be registered in the Member State of delivery. Tax shall in all cases be levied and collected according to procedures laid down by each Member State.
Electricity shall be subject to taxation and shall become chargeable at the time of supply or use by the distributor or redistributor. Where the delivery to consumption takes place in a Member State where the distributor or redistributor is not established, the tax of the Member States of delivery shall be chargeable to that distributor or redistributor or a company which has to be registered in the Member State of delivery. Tax shall in all cases be levied and collected in accordance with procedures laid down by each Member State.

Or. en

Amendment 381

Kira Marie Peter-Hansen

Proposal for a directive

Article 22 – paragraph 4 – subparagraph 1

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

Or. en

Amendment 382

Pasquale Tridico, Dario Tamburrano

Proposal for a directive

Article 22 – paragraph 4 – subparagraph 1

Text proposed by the CommissionAmendment
For the purposes of the first subparagraph, electricity storage facilities and transformers of electricity may be considered as redistributors when they supply electricity.For the purposes of the first subparagraph, electricity storage facilities, including electric vehicles, batteries owned by active consumers or renewable energy communities and transformers of electricity shall be considered as redistributors when they supply electricity.

Or. en

Amendment 383

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 22 – paragraph 4 – subparagraph 2

Text proposed by the CommissionAmendment
Notwithstanding the first subparagraph, Member States have the right to determine the chargeable event, in the case where there are no connections between their gas pipe lines and those of other Member States.Notwithstanding the first subparagraph, Member States have the right to determine the chargeable event, in the case where there are no connections between their gas pipe lines and those of other Member States.
Member States may decide that the supply or use of electricity does not give rise to a chargeable event if the electricity is produced in a small installation and not fed into a public network. For the purposes of this paragraph, ‘small installation’ means:
a) where electricity is produced from an energy source not taxed under this Directive, an installation whose electricity production is not expected to exceed ceilings specified in national law and in any case is not expected to exceed 850 MWh per year or 500 KW of installed production power;
b) where electricity is produced from an energy source taxed under this Directive, an installation whose electricity production ceilings are specified in national law. Article 12(1), (2) and (3) shall not apply to energy products and electricity used to produce electricity exempted according to this paragraph.

Or. en

Amendment 384

Katri Kulmuni, Gilles Boyer

Proposal for a directive

Article 22 – paragraph 4 – subparagraph 3

Text proposed by the CommissionAmendment
An entity producing electricity for its own use is regarded as a distributor. Notwithstanding Article 13 , Member States may exempt small producers of electricity provided that they tax the energy products used for the production of that electricity.An entity producing electricity for its own use is regarded as a distributor.
Member States may decide that the supply or use of biogas does not give rise to a chargeable event if the biogas is produced in a small installation and not fed into a public network. For the purposes of this paragraph, ‘small installation’ means installation with a production of biogas not expected to exceed 3 000 GJ annually or 500 KW of installed production power. In defining ‘small installation’, Member States may apply limits below those expressed in the second subparagraph. Article 12(1), (2) and (3) shall not apply to energy products and electricity used to produce biogas exempted pursuant to this paragraph.

Or. en

Amendment 385

Katri Kulmuni

Proposal for a directive

Article 22 – paragraph 4 – subparagraph 4

Text proposed by the CommissionAmendment
For the purpose s of applying Articles 2 and 7 of Directive 2008/118/EC , coal, coke, lignite and products falling within CN codes 2703, 4401 and 4402 shall be subject to taxation and shall become chargeable at the time of delivery by companies, which have to be registered for that purpose by the relevant authorities. Those authorities may allow the producer, trader, importer or fiscal representative to substitute the registered company for the fiscal obligations imposed upon it. Tax shall be levied and collected according to procedures laid down by each Member State.For the purpose s of applying Articles 2 and 7 of Directive 2008/118/EC , coal, coke, lignite and products falling within CN codes 2703, shall be subject to taxation and shall become chargeable at the time of delivery by companies, which have to be registered for that purpose by the relevant authorities. Those authorities may allow the producer, trader, importer or fiscal representative to substitute the registered company for the fiscal obligations imposed upon it. Tax shall be levied and collected according to procedures laid down by each Member State.

Or. en

Amendment 386

Kira Marie Peter-Hansen

Proposal for a directive

Article 25 – paragraph 1

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

Or. en

Amendment 387

Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Thomas Bajada, Claire Fita

Proposal for a directive

Article 26 a (new)

Text proposed by the CommissionAmendment
Article26a
Reporting obligations of the European Commission - Social monitor
Within two years after the adoption of this Directive and every two years thereafter, the Commission shall adopt and make public available a report providing detailed assessments of the situation of energy prices in Member States and on the EU market and of the effects of this Directive therein. The Report shall include all relevant facts and figures covering energy price developments, as well as an assessment of the effects of the implementation of the revised Directive on those prices, with special emphasis on households recognised as vulnerable as defined in this Directive. The Commission shall in this respect take into consideration the different starting positions of Member States and assess possible extensions of the transitional period, targeted reductions and exemptions. This shall specifically apply to justified cases related to households recognised as vulnerable to prevent severe price jumps that may occur after the end of the transitional period. The Commission in cooperation with Member States shall identify and report on the number of households recognised as vulnerable as well as those suffering from energy poverty as defined in the directive of the European Parliament and of the Council on energy efficiency (recast).

Or. en

Amendment 388

Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Thomas Bajada, Claire Fita

Proposal for a directive

Article 26 b (new)

Text proposed by the CommissionAmendment
Article26b
Reporting obligations for the Member States - Social monitor
Two years after the entry into force of this Directive, and every two years thereafter, Member States shall report to the Commission on the implementation of social measures directly or indirectly linked to the effects of this Directive. Such a report shall include at least: a) the ratio comparing the actual amount of increased revenues passed to Member States’ national budget as a result of revised energy taxation to the amount of resources used on social measures tackling direct or indirect effects linked to this directive; b) energy price developments and relevant data available covering or mapping impacted households per region, per household, and per income group; c) a detailed mapping of social instruments and measures implemented in the Member States tackling the socio-economic consequences linked to the application of this revision.

Or. en

Amendment 389

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías, Pierre Pimpie

Proposal for a directive

Article 29 – paragraph 2

Text proposed by the CommissionAmendment
2. The power to adopt the delegated acts referred to in Article 2(8) and Article 5(2) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.2. The power to adopt the delegated acts referred to in Article 2(8) shall be conferred on the Commission for an indeterminate period of time from 1 January 2028.

Or. en

Amendment 390

Markus Ferber

Proposal for a directive

Article 29 – paragraph 2

Text proposed by the CommissionAmendment
2. The power to adopt the delegated acts referred to in Article 2(8) and Article 5(2) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.2. The power to adopt the delegated acts referred to in Article 2(8) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.

Or. en

Amendment 391

Thomas Bajada, Costas Mavrides, Carla Tavares, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli

Proposal for a directive

Article 29 – paragraph 2

Text proposed by the CommissionAmendment
2. The power to adopt the delegated acts referred to in Article 2(8) and Article 5(2) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.2. The power to adopt the delegated acts referred to in Article 2(8) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023.

Or. en

Amendment 392

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías, Pierre Pimpie

Proposal for a directive

Article 29 – paragraph 3

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

Or. en

Amendment 393

Thomas Bajada, Costas Mavrides, Carla Tavares, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli

Proposal for a directive

Article 29 – paragraph 3

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

Or. en

Amendment 394

Markus Ferber

Proposal for a directive

Article 29 – paragraph 3

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

Or. en

Amendment 395

Thomas Bajada, Costas Mavrides, Carla Tavares, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli

Proposal for a directive

Article 29 – paragraph 6

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

Or. en

Amendment 396

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías, Pierre Pimpie

Proposal for a directive

Article 29 – paragraph 6

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

Or. en

Amendment 397

Markus Ferber

Proposal for a directive

Article 29 – paragraph 6

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

Or. en

Amendment 398

Katri Kulmuni

Proposal for a directive

Article 30 – paragraph 1 – introductory part

Text proposed by the CommissionAmendment
1. Member States shall adopt and publish by [31 December 2022] , the laws, regulations and administrative provisions necessary to comply with Article 1(2), Article 2(1), points (b) to (o), Article 2(3), second, third and fourth subparagraphs, Article 2(4) to (8), Article 3, Article 5, Article 7, Article 8(1), Article 9(1), Article 13, Articles 14 and 15, Article 16, point (b), last sentence, Article 16, point (c), (d) and (e), Article 17, Article 18, Article 19, Article 21(1), point (b), Article 21(1), point (d), Article 21(1), points (i) to (m), Article 21(1), second subparagraph, Article 21(2), Article 22 (1), Article 22(4), Article 25(2), Article 26(1), Article 28, Article 29, Article 30, Article 31 and Annex I . They shall immediately communicate the text of those measures to the Commission .1. Member States shall adopt and publish by [1 January 2028] , the laws, regulations and administrative provisions necessary to comply with Article 1(2), Article 2(1), points (b) to (o), Article 2(3), second, third and fourth subparagraphs, Article 2(4) to (8), Article 3, Article 5, Article 7, Article 8(1), Article 9(1), Article 13, Articles 14 and 15, Article 16, point (b), last sentence, Article 16, point (c), (d) and (e), Article 17, Article 18, Article 19, Article 21(1), point (b), Article 21(1), point (d), Article 21(1), points (i) to (m), Article 21(1), second subparagraph, Article 21(2), Article 22 (1), Article 22(4), Article 25(2), Article 26(1), Article 28, Article 29, Article 30, Article 31 and Annex I . They shall immediately communicate the text of those measures to the Commission .

Or. en

Amendment 399

Katri Kulmuni

Proposal for a directive

Article 30 – paragraph 1 – subparagraph 1

Text proposed by the CommissionAmendment
They shall apply those measures from [1 January 2023] .They shall apply those measures from [1 January 2028] .

Or. en

Amendment 400

Markus Ferber

Proposal for a directive

Article 30 – paragraph 1 – subparagraph 1

Text proposed by the CommissionAmendment
They shall apply those measures from [1 January 2023] .They shall apply those measures from [1 January 2026] .

Or. en

Amendment 401

Markus Ferber

Proposal for a directive

Article 31 – paragraph 1

Text proposed by the CommissionAmendment
Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive.Every five years and for the first time five years after 1 January 2026, the Commission shall perform a review of this Directive and submit to the Council a report on the application of this Directive. If necessary, the report shall be accompanied by a legislative proposal.

Or. en

Amendment 402

Kira Marie Peter-Hansen

Proposal for a directive

Article 31 – paragraph 1

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

Or. en

Amendment 403

Pasquale Tridico, Dario Tamburrano

Proposal for a directive

Article 31 – paragraph 1

Text proposed by the CommissionAmendment
Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive.Every year and for the first time one year after the entry into force of this Directive, the Commission shall submit to the Council a report on the application of this Directive.

Or. en

Amendment 404

Katri Kulmuni

Proposal for a directive

Article 31 – paragraph 1

Text proposed by the CommissionAmendment
Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive.Every five years and for the first time five years after 1 January 2028, the Commission shall submit to the Council a report on the application of this Directive.

Or. en

Amendment 405

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Article 31 – paragraph 1

Text proposed by the CommissionAmendment
Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive.Every five years and for the first time five years after 1 January 2028, the Commission shall submit to the Council a report on the application of this Directive.

Or. en

Amendment 406

Kira Marie Peter-Hansen

Proposal for a directive

Article 31 – paragraph 2

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

Or. en

Amendment 407

Matthias Ecke, Evelyn Regner, René Repasi, Thomas Bajada, Claire Fita

Proposal for a directive

Article 31 – paragraph 2

Text proposed by the CommissionAmendment
The report by the Commission shall, inter alia, examine the minimum levels of taxation, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the relevant wider objectives of the Treaties.The report by the Commission shall, inter alia, examine the minimum levels of taxation, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation, the impact of this directive on air connectivity and the economic and social welfare of insular, peripheral and remote regions as well as the relevant wider objectives of the Treaties.

Or. en

Amendment 408

Markus Ferber

Proposal for a directive

Article 32 – paragraph 1

Text proposed by the CommissionAmendment
Directive 2003/96/EC as amended by the acts listed in Annex II, Part A, is repealed with effect from 1 January 2023 , without prejudice to the obligations of the Member States relating to the time-limits for the transposition into national law and the dates of application of the Directives set out in Annex II, Part B .Directive 2003/96/EC as amended by the acts listed in Annex II, Part A, is repealed with effect from 1 January 2026 , without prejudice to the obligations of the Member States relating to the time-limits for the transposition into national law and the dates of application of the Directives set out in Annex II, Part B .

Or. en

Amendment 409

Matthias Ecke, Evelyn Regner, René Repasi, Niels Fuglsang, Claire Fita

Proposal for a directive

Article 32 – paragraph 1

Text proposed by the CommissionAmendment
Directive 2003/96/EC as amended by the acts listed in Annex II, Part A, is repealed with effect from 1 January 2023 , without prejudice to the obligations of the Member States relating to the time-limits for the transposition into national law and the dates of application of the Directives set out in Annex II, Part B .Directive 2003/96/EC as amended by the acts listed in Annex II, Part A, is repealed with effect from 1 January 2027 , without prejudice to the obligations of the Member States relating to the time-limits for the transposition into national law and the dates of application of the Directives set out in Annex II, Part B .

Or. en

Amendment 410

Katri Kulmuni

Proposal for a directive

Article 32 – paragraph 1

Text proposed by the CommissionAmendment
Directive 2003/96/EC as amended by the acts listed in Annex II, Part A, is repealed with effect from 1 January 2023 , without prejudice to the obligations of the Member States relating to the time-limits for the transposition into national law and the dates of application of the Directives set out in Annex II, Part B .Directive 2003/96/EC as amended by the acts listed in Annex II, Part A, is repealed with effect from 1 January 2028, without prejudice to the obligations of the Member States relating to the time-limits for the transposition into national law and the dates of application of the Directives set out in Annex II, Part B .

Or. en

Amendment 411

Markus Ferber

Proposal for a directive

Annex I – table A – rows 1, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 16 a (new) and table Aa (new)

Text proposed by the Commission
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)
Start of transitional period (01.01.2023)Final rate after completion of transitional period (01.01.2033) before indexation
Liquefied Petroleum Gas (LPG)7,1710,75
Natural gas7,1710,75
Non-sustainable biogas7,1710,75
Sustainable food and feed crop biofuels5,3810,75
Sustainable food and feed crop biogas5,3810,75
Sustainable biofuels5,385,38
Sustainable biogas5,385,38
Low-carbon fuels0,155,38
Renewable fuels of non-biological origin0,150,15
Advanced sustainable biofuels and biogas0,150,15
Amendment
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)
Start of transitional period (01.01.2026)Final rate after completion of transitional period (01.01.2036)
Liquefied Petroleum Gas (LPG)5,3810,75
Natural gas5,3810,75
Non-sustainable biogas5,3810,75
Sustainable food and feed crop biofuels0,157,17
Sustainable food and feed crop biogas0,157,17
Sustainable biofuels0,005,38
Sustainable biogas0,005,38
Low-carbon fuels0,005,38
Renewable fuels of non-biological origin0,000,15
Advanced sustainable biofuels and biogas0.000,15
Electricity0,000,15
Table Aa - Maximum levels of taxation applicable to electricity for the purposes of Article 7 (in EUR/Gigajoule)
Transitional period (01.01.2026 - 01.01.2036)
Electricity0,15

Or. en

Amendment 412

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Annex I – table A – rows 6, 7, 8

Text proposed by the Commission
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)
Start of transitional period (01.01.2023)Final rate after completion of transitional period (01.01.2033) before indexation
Liquefied Petroleum Gas (LPG)7,1710,75
Natural gas7,1710,75
Non-sustainable biogas7,1710,75
Amendment
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)
Start of transitional period (01.01.2028)Final rate after completion of transitional period (01.01.2038) before indexation
Liquefied Petroleum Gas (LPG)5,387,17
Natural gas5,387,17
Non-sustainable biogas5,387,17

Or. en

Amendment 413

Enikő Győri

Proposal for a directive

Annex I – table A – rows 1 and 7

Text proposed by the Commission
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)
Start of transitional period (01.01.2023)Final rate after completion of transitional period (01.01.2033) before indexation
Natural gas7,1710,75
Amendment
Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule)
Start of transitional period (01.01.2030)Final rate after completion of transitional period (01.01.2040) before indexation
Natural gas5,386,15

Or. en

Amendment 414

Markus Ferber

Proposal for a directive

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

Text proposed by the Commission
Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule)
Start of transitional period (01.01.2023)Final rate after completion of transitional period (01.01.2033) before indexation
Liquefied Petroleum Gas (LPG)0,60,9
Natural gas0,60,9
Non-sustainable biogas0,60,9
Sustainable food and feed crop biofuels0,450,9
Sustainable food and feed crop biogas0,450,9
Sustainable biofuels0,450,45
Sustainable biogas0,450,45
Low-carbon fuels0,150,45
Renewable fuels of non-biological origin0,150,15
Advanced sustainable biofuels and biogas0,150,15
Amendment
Start of transitional period (01.01.2026)Final rate after completion of transitional period (01.01.2036)
Liquefied Petroleum Gas (LPG)0,000,9
Natural gas0,000,9
Non-sustainable biogas0,000,9
Sustainable food and feed crop biofuels0,150,9
Sustainable food and feed crop biogas0,150,9
Sustainable biofuels0,000,45
Sustainable biogas0,000,45
Low-carbon fuels0,000,45
Renewable fuels of non-biological origin0,000,15
Advanced sustainable biofuels and biogas0,000,15
Electricity0,000,15
Table Ba - Maximum levels of taxation applicable to electricity for the purposes set out in Article 8(2) (in EUR/Gigajoule)
Transitional period (01.01.2026 - 01.01.2036)
Electricity0,15

Or. en

Amendment 415

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Annex I – table B - rows 1 to 16

Text proposed by the Commission
Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule)
Start of transitional period (01.01.2023)Final rate after completion of transitional period (01.01.2033) before indexation
Gas oil0,90,9
Heavy Fuel oil0,90,9
Kerosene0,90,9
Non-sustainable biofuels0,90,9
Liquefied Petroleum Gas (LPG)0,60,9
Natural gas0,60,9
Non-sustainable biogas0,60,9
Non renewable fuels of non-biological origin0,60,9
Sustainable food and feed crop biofuels0,450,9
Sustainable food and feed crop biogas0,450,9
Sustainable biofuels0,450,45
Sustainable biogas0,450,45
Low-carbon fuels0,150,45
Renewable fuels of non-biological origin0,150,15
Advanced sustainable biofuels and biogas0,150,15
Amendment
Start of transitional period (01.01.2028)Final rate after completion of transitional period (01.01.2038) before indexation
Gas oil0,50,9
Heavy Fuel oil0,50,9
Kerosene0,50,9
Liquefied Petroleum Gas (LPG)0,20,9
Natural gas0,20,9
Non-sustainable biogas0,20,9
Non renewable fuels of non-biological origin0,20,9
Sustainable food and feed crop biofuels0,150,9
Sustainable food and feed crop biogas0,150,9
Sustainable biofuels0,150,45
Sustainable biogas0,150,45
Low-carbon fuels0,000,45
Renewable fuels of non-biological origin0,000,15
Advanced sustainable biofuels and biogas0,000,15

Or. en

Amendment 416

Enikő Győri

Proposal for a directive

Annex I – table B – rows 1 and 7

Text proposed by the Commission
Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule)
Start of transitional period (01.01.2023)Final rate after completion of transitional period (01.01.2033) before indexation
Natural gas0,60,9
Amendment
Start of transitional period (01.01.2030)Final rate after completion of transitional period (01.01.2040) before indexation
Natural gas0,450,51

Or. en

Amendment 417

Markus Ferber

Proposal for a directive

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

Text proposed by the Commission
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule)
Start of transitional period (01.01.2023)Final rate after completion of transitional period (01.01.2033) before indexation
Sustainable food and feed crop bioliquids0,450,9
Sustainable food and feed crop biogas0,450,9
Sustainable bioliquids0,450,45
Sustainable biogas0,450,45
Sustainable solid products falling within CN codes 4401 and 44020,450,45
Low-carbon fuels0,150,45
Renewable fuels of non-biological origin0,150,15
Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 44020,150,15
Amendment
Start of transitional period (01.01.2026)Final rate after completion of transitional period (01.01.2036)
Sustainable food and feed crop bioliquids0,150,9
Sustainable food and feed crop biogas0,150,9
Sustainable bioliquids0,000,45
Sustainable biogas0,000,45
Sustainable solid products falling within CN codes 4401 and 44020,000,45
Low-carbon fuels0,000,45
Renewable fuels of non-biological origin0,000,15
Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 44020,000,15
Electricity0,000,15
Table Ca - Maximum levels of taxation applicable to electricity used for heating (in EUR/Gigajoule)
Transitional period (01.01.2026 - 01.01.2036)
Electricity0,15

Or. en

Amendment 418

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Annex I – table C – rows 1, 8 to 19

Text proposed by the Commission
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule)
Start of transitional period (01.01.2023)Final rate after completion of transitional period (01.01.2033) before indexation
Liquefied Petroleum Gas (LPG)0,60,9
Natural gas0,60,9
Non-sustainable biogas0,60,9
Non renewable fuels of non-biological origin0,60,9
Sustainable food and feed crop bioliquids0,450,9
Sustainable food and feed crop biogas0,450,9
Sustainable bioliquids0,450,45
Sustainable biogas0,450,45
Sustainable solid products falling within CN codes 4401 and 44020,450,45
Low-carbon fuels0,150,15
Renewable fuels of non-biological origin0,150,15
Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 44020,150,15
Amendment
Start of transitional period (01.01.2023)Final rate after completion of transitional period (01.01.2033) before indexation
Natural gas0,450,6
Non-sustainable biogas0,450,6
Non renewable fuels of non-biological origin0,450,6
Sustainable food and feed crop bioliquids0,20,45
Sustainable food and feed crop biogas0,20,45
Sustainable bioliquids0,20,45
Sustainable biogas0,20,45
Sustainable solid products falling within CN codes 4401 and 44020,20,45
Low-carbon fuels0,050,15
Renewable fuels of non-biological origin0,050,15
Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 44020,050,15

Or. en

Amendment 419

Enikő Győri

Proposal for a directive

Annex I – table C – rows 1 and 7

Text proposed by the Commission
Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule)
Start of transitional period (01.01.2023)Final rate after completion of transitional period (01.01.2033) before indexation
Natural gas0,60,9
Amendment
Start of transitional period (01.01.2030)Final rate after completion of transitional period (01.01.2040)
Natural gas0,150,45

Or. en

Amendment 420

Markus Ferber

Proposal for a directive

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

Text proposed by the Commission
Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule)
Start of transitional period (01.01.2023)Final rate after completion of transitional period (01.01.2033) before indexation
Electricity0,150,15
Amendment
Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule)
Start of transitional period (01.01.2026)Final rate after completion of transitional period (01.01.2036)
Electricity0,000,15
Table Da - Maximum levels of taxation applicable to electricity (in EUR/Gigajoule)
Transitional period (01.01.2026 - 01.01.2036)
Electricity0,15

Or. en

Amendment 421

Jaroslava Pokorná Jermanová, Paolo Borchia, Tomáš Kubín, Jorge Martín Frías

Proposal for a directive

Annex I – table D – rows 1 and 2

Text proposed by the Commission
Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule)
Start of transitional period (01.01.2023)Final rate after completion of transitional period (01.01.2033) before indexation
Electricity0,150,15
Amendment
Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule)
Start of transitional period (01.01.2023)Final rate after completion of transitional period (01.01.2033) before indexation
Electricity0,000,15

Or. en

Amendment 422

Fernando Navarrete Rojas

Proposal for a directive

Annex I – Table D a (new)

Text proposed by the CommissionAmendment
Da. Annex I, Table E: Adjustment Mechanism for ETS-Covered Energy Products
1. Scope: Applies to energy products and electricity covered by ETS1 or ETS2.
2. Adjustment Formula:
The adjusted minimum tax rate (T_adj) shall be:
Tadj = max (0, Tmin - PETS x EFactor)
where:
Tmin: Minimum tax rate in Tables A, B, C or D (EUR/GJ). PETS: Average annual ETS allowance price for the period 1 October of the previous year to 30 September of the current year (EUR/tonne CO2), using PETS1 for ETS1 sectors or PETS2 for ETS2 sectors, when applicable, as published by the Commission by 31 December of each year.
EFactor: Emission factor (tonnes CO2/GJ). The Commission shall calculate emission factors for each ETS-covered energy product and electricity based on latest available data from Eurostat, national greenhouse gas inventories, and IPCC guidelines and publish them by 31 December 2025.
3. Implementation: Member States shall apply adjusted tax rates annually, based on ETS1/ETS2 prices published by the Commission.
4. Reporting: Member States shall report adjusted minimum tax rates to the Commission, as per Article 26.

Or. en