opinion parliamentary committee draft, 14 February 2022
On the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)
Document TRAN-PA-704637 · (COM(2021)0563 – C90362/2021 – 2021/0213(CNS))
Committee on Transport and Tourism · Rapporteur: Maria Grapini
AI:In short
The Committee on Transport and Tourism's draft opinion responds to the proposed Council directive restructuring EU energy taxation. It welcomes ending the full tax exemption for aviation kerosene and maritime heavy oil on intra-EU voyages, with minimum rates rising over ten years and sustainable fuels taxed at zero. It asks to exclude fishing from the directive's scope and to apply a zero minimum rate to sustainable fuels and electricity used by rail for ten years. It proposes amendments to recitals and articles, including delaying application to 1 January 2025, aligning minimum rates to inflation from 1 January 2026, and limiting delegated powers to five years. It also requires the Commission to report to both the Council and Parliament every three years, and to review the directive with a possible new proposal.
Position. The Committee on Transport and Tourism calls on the Committee on Economic and Monetary Affairs to take into account its amendments. It welcomes the proposal but seeks to exclude fishing from the directive's scope, apply a zero minimum rate to sustainable fuels and electricity in rail, and delay application to 1 January 2025.
Key points
- The rapporteur welcomes the proposal to end the full exemption from energy taxation for kerosene used in aviation and heavy oil used in maritime for intra-EU voyages.
- Minimum tax rates for these fuels would gradually increase over ten years, while sustainable fuels for these sectors would benefit from a minimum rate of zero.
- The rapporteur believes sustainable fuels and electricity used in rail should also benefit from a minimum tax rate of zero.
- The rapporteur would prefer to exclude fishing from the scope of the directive, arguing that lifting the fuel de-taxation scheme would create an uneven playing field and harm small-scale EU producers.
- The rapporteur insists that delegated powers should not be given for an indeterminate period and that the report on applying the directive should go to both the Council and Parliament.
- Amendment 1 removes the reference to a 55% reduction in net greenhouse gas emissions by 2030 compared to 1990 from Recital 3.
- Amendment 4 deletes Recital 8, which referred to the Paris Agreement and the UN Framework Convention on Climate Change.
- Amendment 6 deletes Recital 11, which provided for annual alignment of minimum levels of energy taxation to the harmonised index of consumer prices.
- Amendment 8 adds a new Recital 15a allowing differentiated national rates of taxation for the same product under certain conditions, provided EU minimum levels and internal market and competition rules are respected.
- Amendment 12 changes Recital 23 to exclude fishing from waterborne navigation taxation and allows lower taxation for intra-EU regular service navigation and freight transport, with sustainable fuels and electricity exempt for ten years.
- Amendment 16 changes the Commission's reporting frequency from every five years to every three years and requires the report to go to both the Council and Parliament.
- Amendments 19 to 34 delay the application of minimum tax levels and the repeal of Directive 2003/96/EC from 1 January 2023 to 1 January 2025, and extend transitional increases until 1 January 2035.
Who is affected
- EU fishing sector: the rapporteur wants it excluded from the directive's scope to avoid an uneven playing field and harm to small-scale producers.
- Aviation and maritime industries: kerosene and heavy oil for intra-EU voyages would lose their full tax exemption, with rates rising over ten years.
- Rail sector: sustainable fuels and electricity used by rail would benefit from a zero minimum tax rate for ten years.
- Member states: they would have to apply the amended rules, including new deadlines and reporting obligations.
- European Commission: it would have to report to both the Council and Parliament every three years and review the directive.
Figures and deadlines
- Minimum tax rates for aviation and maritime fuels would gradually increase over a period of ten years.
- Sustainable fuels and electricity used in rail would benefit from a minimum tax rate of zero for a period of ten years.
- The Commission should report every three years and for the first time three years after the entry into force of the directive.
- The power to adopt delegated acts would be conferred for a period of five years from 1 January 2025.
- Minimum levels of taxation would be adapted every year starting from 1 January 2026.
- Minimum levels of taxation applicable to motor fuels, heating fuels and electricity would apply from 1 January 2025.
- Transitional increases in minimum levels of taxation would be fixed at one tenth per year until 1 January 2035.
- Directive 2003/96/EC would be repealed with effect from 1 January 2025.
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Full text
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- Amendment 39
Short justification 212 paragraphs
The taxation of energy products and electricity plays an important role in the area of climate and energy policy and Directive 2003/96/EC ("Energy Taxation Directive" or "ETD") plays an important role to ensure the proper functioning of the Internal Market. However, since the adoption of the ETD, the underlying climate and energy policy framework changed radically and the Directive is no longer aligned with current EU policies.
Therefore, the Rapporteur welcomes this initiative and the objective to increase EU climate ambition and make Europe the first climate-neutral continent by 2050. In particular, the Rapporteur agrees with the crucial measure to no longer fully exempt kerosene used as fuel in the aviation industry and heavy oil used in the maritime industry from energy taxation for intra-EU voyages in the EU. Over a period of ten years, the minimum tax rates for these fuels will gradually increase while sustainable fuels for these sectors will benefit from a minimum rate of zero to foster their uptake. In this regard, the Rapporteur believes that sustainable fuels and electricity used in rail should also benefit from a minimum tax rate of zero.
Moreover, the Rapporteur would prefer to exclude fishing from the scope of this Directive.
If the fuel de-taxation scheme for the EU fishing sector is lifted, this would create an uneven playing field among operators at international level to the detriment of the EU producers, particularly small-scale ones. Moreover, unfair treatment between fleets should be avoided, since large vessels can undertake long fishing trips on single fuel bunkering enabling them to refuel at ports with lower fuel prices, while smaller vessels do not have this possibility.
Finally, it is important to remind some inter-institutional ground rules: the delegation of power to issue delegated acts should never be given for an indeterminate period of time and the report on the application of this Directive should be submitted both to the Council and to the European Parliament.
AMENDMENTS
The Committee on Transport and Tourism calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to take into account the following amendments:
Amendment 1
Proposal for a directive
Recital 3
| Text proposed by the Commission | Amendment |
|---|---|
| (3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 . Energy taxation can contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and on health. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . | (3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 . Energy taxation can contribute to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and on health. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . |
| 28 COM(2019) 640 final of 11 December 2019. | 28 COM(2019) 640 final of 11 December 2019. |
| 29 14861/19 of 5 December 2019. | 29 14861/19 of 5 December 2019. |
Or. en
Read the rest (200 paragraphs)
Amendment 2
Proposal for a directive
Recital 4
| Text proposed by the Commission | Amendment |
|---|---|
| (4) Environmental taxation can be a cost-effective mean for Member States to achieve the targeted reductions of greenhouse gasses. The proper functioning of the internal market requires common rules on that taxation. | (4) Environmental taxation can be a cost-effective mean for Member States to achieve improvements in environmental footprint of the transport system. The proper functioning of the internal market requires common rules on that taxation. |
Or. en
Amendment 3
Proposal for a directive
Recital 5
| Text proposed by the Commission | Amendment |
|---|---|
| (5) Member States should, however, be able to use the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes not necessarily nor specifically or exclusively related to the reduction of greenhouse gases. | (5) Member States should, however, be able to use the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes not necessarily nor specifically or exclusively related to the reduction of the environmental footprint of the transport system. |
Or. en
Amendment 4
Proposal for a directive
Recital 8
| Text proposed by the Commission | Amendment |
|---|---|
| (8) As a party to the United Nations Framework Convention on Climate Change, the Union has ratified the Paris Agreement . The taxation of energy products and, where appropriate, electricity is one of the instruments available for achieving the Paris Agreement objectives. | deleted |
Or. en
Amendment 5
Proposal for a directive
Recital 10
| Text proposed by the Commission | Amendment |
|---|---|
| (10) In the interest of fiscal neutrality, the same minimum levels of taxation should apply for each component of energy taxation, to all energy products put to a given use. Where equal minimum levels of taxation are thus set, Member States should, also for reason of fiscal neutrality, ensure equal levels of national taxation on all products concerned. | (10) In the interest of fiscal neutrality, the same minimum levels of taxation should apply for each component of energy taxation, to all energy products put to a given use. |
Or. en
Amendment 6
Proposal for a directive
Recital 11
| Text proposed by the Commission | Amendment |
|---|---|
| (11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates. The minimum levels of energy taxation should be automatically aligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. This alignment should be made on the basis of the changes in the Union-wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. | deleted |
Or. en
Amendment 7
Proposal for a directive
Recital 14
| Text proposed by the Commission | Amendment |
|---|---|
| (14) Fiscal arrangements made in connection with the implementation of this Union framework for the taxation of energy products and electricity are a matter for each Member State to decide. In this regard, Member States might decide not to increase the overall tax burden if they consider that the implementation of such a principle of tax neutrality could contribute to the restructuring and the modernisation of their tax systems by encouraging behaviour conducive to greater protection of the environment and increased labour use. | (14) Fiscal arrangements made in connection with the implementation of this Union framework for the taxation of energy products and electricity are a matter for each Member State to decide. In this regard, Member States shall decide not to increase the overall tax burden if they consider that the implementation of such a principle of tax neutrality could contribute to the restructuring and the modernisation of their tax systems by encouraging behaviour conducive to greater protection of the environment and increased labour use. |
Or. en
Amendment 8
Proposal for a directive
Recital 15 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (15a) The possibility of applying differentiated national rates of taxation to the same product should be allowed in certain circumstances or permanent conditions, provided that Community minimum levels of taxation and internal market and competition rules are respected. |
Or. en
Amendment 9
Proposal for a directive
Recital 18
| Text proposed by the Commission | Amendment |
|---|---|
| (18) Energy products used as a motor fuel for certain purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, notably in the transport sector. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating purposes during the necessary time following the entry into force of this Directive. | (18) Energy products used as a motor fuel for certain industrial and commercial purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, notably in the transport sector. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating purposes during the necessary time following the entry into force of this Directive. |
Or. en
Amendment 10
Proposal for a directive
Recital 19
| Text proposed by the Commission | Amendment |
|---|---|
| (19) The need to pursue the objectives of the Directive requires that no distinction is made between commercial and non-commercial diesel as well as business and non-business use for heating fuels and electricity. | (19) The need to pursue the objectives of the Directive requires that no distinction is made between business and non-business use for heating fuels and electricity. |
Or. en
Amendment 11
Proposal for a directive
Recital 22 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (22a) A minimum rate of zero to sustainable biofuels and biogas, low-carbon fuels, renewable fuels of non-biological origin, advanced sustainable biofuels and biogas, and electricity should also be applied to rail for a period of ten years in order to develop more energy efficient and low carbon railway transport. |
Or. en
Amendment 12
Proposal for a directive
Recital 23
| Text proposed by the Commission | Amendment |
|---|---|
| (23) Fuel used for waterborne navigation, including fishing, should also be taxed, and the Member States party to international agreements providing for the exemption of that fuel, have to, by the date of the application of this Directive, ensure they eliminate the incompatibilities. It is necessary to allow for a different level of taxation to be applied to the use of energy products and electricity for intra-EU waterborne regular service navigation, fishing and freight transport and their respective at berth activities. Considering the specificity of those uses, the minimum levels of taxation should be lower than the ones applicable to general motor fuel use. In order to provide an incentive to the use of sustainable alternative fuels and electricity, such fuels and electricity should be exempted from taxation for ten years. Energy products and electricity used for the remaining intra-EU waterborne navigation should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. | (23) Fuel used for waterborne navigation, excluding fishing, should also be taxed, and the Member States party to international agreements providing for the exemption of that fuel, have to, by the date of the application of this Directive, ensure they eliminate the incompatibilities. It is necessary to allow for a different level of taxation to be applied to the use of energy products and electricity for intra-EU waterborne regular service navigation, and freight transport and their respective at berth activities. Considering the specificity of those uses, the minimum levels of taxation should be lower than the ones applicable to general motor fuel use. In order to provide an incentive to the use of sustainable alternative fuels and electricity, such fuels and electricity should be exempted from taxation for ten years. Energy products and electricity used for the remaining intra-EU waterborne navigation should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. |
Or. en
Justification
If the fuel de-taxation scheme for the EU fishing sector is lifted, this would create an uneven playing field among operators at international level to the detriment of the EU producers.
Amendment 13
Proposal for a directive
Recital 24
| Text proposed by the Commission | Amendment |
|---|---|
| (24) For extra-EU air navigation, without prejudice to international obligations, and for extra-EU waterborne navigation, including fishing, Member States may exempt or apply the same levels of intra-EU taxation, according to the type of activity. | (24) For extra-EU air navigation, without prejudice to international obligations, and for extra-EU waterborne navigation, excluding fishing, Member States may exempt or apply the same levels of intra-EU taxation, according to the type of activity. |
Or. en
Amendment 14
Proposal for a directive
Recital 26 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (26a) It is desirable to establish a Community framework to allow Member States to exempt or reduce excise duties so as to promote biofuels, thereby contributing to the better functioning of the internal market and affording Member States and economic operators a sufficient degree of legal certainty. Distortions of competition should be limited and the incentive of a reduction in the basic costs for producers and distributors of biofuels should be maintained through, inter alia, the adjustments by Member States taking into account changes in raw material prices. |
Or. en
Amendment 15
Proposal for a directive
Recital 29
| Text proposed by the Commission | Amendment |
|---|---|
| (29) In view of the financial, economic and environmental effects on each Member State, such as the need of electrification of the transport sector, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of other exemptions or reduced levels of taxation. For reasons of protection of environment and human health, including the reduction of air pollution, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of specific increased rates. Such authorisation, following a justified request by Member States and on a proposal from the Commission, should be adopted by means of a Council implementing decision in accordance with Article 291 of the TFEU. Such measures should be under regular review. | (29) In view of the financial, economic and environmental effects on each Member State such as the need to encourage the use of renewable fuels or blends in the transport sector, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of other exemptions or reduced levels of taxation. |
Or. en
Amendment 16
Proposal for a directive
Recital 36
| Text proposed by the Commission | Amendment |
|---|---|
| (36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties. | (36) Every three years and for the first time three years after the entry into force of this Directive, the Commission should report to the Council and to the European Parliament on the application of this Directive, examining in particular the minimum levels of taxation, the impact and market accessibility of innovation and technological developments, especially as regards energy efficiency, the market accessibility and use of renewable fuels in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties. |
Or. en
Amendment 17
Proposal for a directive
Article 2 – paragraph 4 – subparagraph 1 – point a
| Text proposed by the Commission | Amendment |
|---|---|
| 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 environmental performance saving criteria set out in Article 29 of Directive (EU) 2018/2001, excluding high indirect land-use change-risk products set out in Article 26(2) of that Directive; |
Or. en
Amendment 18
Proposal for a directive
Article 5 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| 1. Member States shall ensure that where equal minimum levels of taxation are laid down in Annex I in relation to a given use, equal levels of taxation are fixed for products put to that use. Member States shall also replicate at any time the ranking of minimum levels of taxation as laid down in Annex I in relation to different products for each given use. | deleted |
| For the purposes of the first subparagraph, each use for which a minimum level of taxation is identified, respectively, in Tables A, B and C of Annex I shall be considered to be a single use, unless otherwise specified in this Directive. | |
| 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 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 . | |
| 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
Amendment 19
Proposal for a directive
Article 5 – paragraph 2 – subparagraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| The minimum levels of taxation laid down in this Directive shall be adapted every year starting from 1 January 2024 to take account of the changes in the harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. The minimum levels shall be adapted automatically, by increasing or decreasing the base amount in euro by the percentage change in that index over the preceding calendar year. | The minimum levels of taxation laid down in this Directive shall be adapted every year starting from 1 January 2026 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. |
Or. en
Amendment 20
Proposal for a directive
Article 7 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| 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 2025, the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I. |
Or. en
Amendment 21
Proposal for a directive
Article 7 – paragraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| 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 gradual increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2035. For fuels with a good environmental performance, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2035. |
Or. en
Amendment 22
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| 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 . | As from 1 January 2025 , 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 23
Proposal for a directive
Article 8 – paragraph 1 – subparagraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| 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 gradual increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2035. For fuels with good environmental performance, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2035. |
Or. en
Amendment 24
Proposal for a directive
Article 9 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| 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 2025 , the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I . |
Or. en
Amendment 25
Proposal for a directive
Article 9 – paragraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| 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 gradual increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2035. For fuels with a good environmental performance, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2035. |
Or. en
Amendment 26
Proposal for a directive
Article 10 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| 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 2025 , the minimum levels of taxation applicable to electricity shall be fixed as set out in Table D of Annex I . |
Or. en
Amendment 27
Proposal for a directive
Article 15 – paragraph 1 – subparagraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| 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. | 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, and freight transport. |
Or. en
Amendment 28
Proposal for a directive
Article 15 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Article 15a | |
| Member States shall apply a minimum rate of zero to sustainable biofuels and biogas, low-carbon fuels, renewable fuels of non-biological origin, advanced sustainable biofuels and biogas, and electricity used by the railway sector over a transitional period of ten years. Member States may apply exemptions in the level of taxation to rail freight as long as cargo-only flights are exempted from energy taxation. |
Or. en
Justification
Transitional zero tax rates should equally apply to energy efficient railways to encourage the decarbonisation efforts of the sector and level the playing field.
Amendment 29
Proposal for a directive
Article 29 – paragraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| 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) and Article 5(2) shall be conferred on the Commission for a period of five years from 1 January 2025. The delegation of power shall be tacitly extended for periods of an identical duration, unless the Council opposes such extension not later than three months before the end of each period. |
Or. en
Amendment 30
Proposal for a directive
Article 30 – paragraph 1 – subparagraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| They shall apply those measures from [1 January 2023] . | They shall apply those measures from [1 January 2025] . |
Or. en
Amendment 31
Proposal for a directive
Article 31 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive. | Every three years and for the first time three years after 1 January 2025, the Commission shall perform a review of this Directive and submit to the Council and to the European Parliament a report on the application of this Directive, and if needed, publish a new proposal. |
Or. en
Amendment 32
Proposal for a directive
Article 31 – paragraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| The report by the Commission shall, inter alia, examine the minimum levels of taxation, the impact of innovation and technological developments, in particular as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report shall take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the relevant wider objectives of the Treaties. | The report by the Commission shall, inter alia, examine the minimum levels of taxation, the impact and market accessibility of innovation and technological developments, in particular as regards energy efficiency, the market accessibility and use of renewable fuels 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. |
Or. en
Amendment 33
Proposal for a directive
Article 32 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| 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 2025 , 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 34
Proposal for a directive
Article 33 – paragraph 2
| Text proposed by the Commission | Amendment |
|---|---|
| Article 1(1), Article 2(1), point (a), Article 2(2), Article 2(3), first subparagraph, Article 4, Article 6, Article 8(2), Article 10, Article 11, Article 12, Article 16, point (a), Article 16, point (b), Article 20, Article 21(1), point (a), Article 21(1), point (c), Article 21(1), points (e) to (h), Article 21(1), point (n), Article 21(3), Article 22(2) and (3), Article 22(5), Article 23, Article 24, Article 25(1), Article 26(2), and Article 27, which are unchanged by comparison with the repealed Directive, shall apply from 1 January 2023. | Article 1(1), Article 2(1), point (a), Article 2(2), Article 2(3), first subparagraph, Article 4, Article 6, Article 8(2), Article 10, Article 11, Article 12, Article 16, point (a), Article 16, point (b), Article 20, Article 21(1), point (a), Article 21(1), point (c), Article 21(1), points (e) to (h), Article 21(1), point (n), Article 21(3), Article 22(2) and (3), Article 22(5), Article 23, Article 24, Article 25(1), Article 26(2), and Article 27, which are unchanged by comparison with the repealed Directive, shall apply from 1 January 2025. |
Or. en
Amendment 35
Proposal for a directive
Annex I – Part A – table
| Text proposed by the Commission |
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Petrol | 10,75 | 10,75 |
| Gasoil | 10,75 | 10,75 |
| Kerosene | 10,75 | 10,75 |
| Non-sustainable biofuels | 10,75 | 10,75 |
| Liquefied Petroleum Gas (LPG) | 7,17 | 10,75 |
| Natural gas | 7,17 | 10,75 |
| Non-sustainable biogas | 7,17 | 10,75 |
| Non renewable fuels of non-biological origin | 7,17 | 10,75 |
| Sustainable food and feed crop biofuels | 5,38 | 10,75 |
| Sustainable food and feed crop biogas | 5,38 | 10,75 |
| Sustainable biofuels | 5,38 | 5,38 |
| Sustainable biogas | 5,38 | 5,38 |
| Low-carbon fuels | 0,15 | 5,38 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable biofuels and biogas | 0,15 | 0,15 |
| Amendment |
| Start of transitional period (01.01.2025) | Final rate after completion of transitional period (01.01.2035) before indexation | |
| Petrol | 10,75 | 10,75 |
| Gasoil | 9,08 | 10,75 |
| Kerosene | 10,75 | 10,75 |
| Non-sustainable biofuels | 10,75 | 10,75 |
| Liquefied Petroleum Gas (LPG) | 5,38 | 10,75 |
| Natural gas | 5,38 | 10,75 |
| Non-sustainable biogas | 5,38 | 10,75 |
| Non renewable fuels of non-biological origin | 7,17 | 10,75 |
| Sustainable food and feed crop biofuels | 0,15 | 7,17 |
| Sustainable food and feed crop biogas | 0,15 | 7,17 |
| Sustainable biofuels | 0,00 | 5,38 |
| Sustainable biogas | 0,00 | 5,38 |
| Low-carbon fuels | 0,00 | 5,38 |
| Renewable fuels of non-biological origin | 0,00 | 0,15 |
| Advanced sustainable biofuels and biogas | 0,00 | 0,15 |
Or. en
Amendment 36
Proposal for a directive
Annex I – Part B – table
| Text proposed by the Commission | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Gas oil | 0,9 | 0,9 |
| Heavy fuel oil | 0,9 | 0,9 |
| Kerosene | 0,9 | 0,9 |
| Non-sustainable biofuels | 0,9 | 0,9 |
| Liquefied Petroleum Gas (LPG) | 0,6 | 0,9 |
| Natural gas | 0,6 | 0,9 |
| Non-sustainable biogas | 0,6 | 0,9 |
| Non renewable fuels of non-biological origin | 0,6 | 0,9 |
| Sustainable food and feed crop biofuels | 0,45 | 0,9 |
| Sustainable food and feed crop biogas | 0,45 | 0,9 |
| Sustainable biofuels | 0,45 | 0,45 |
| Sustainable biogas | 0,45 | 0,45 |
| Low-carbon fuels | 0,15 | 0,45 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable biofuels and biogas | 0,15 | 0,15 |
| Amendment | ||
| Start of transitional period (01.01.2025) | Final rate after completion of transitional period (01.01.2035) before indexation | |
| Gas oil | 0,9 | 0,9 |
| Heavy fuel oil | 0,9 | 0,9 |
| Kerosene | 0,9 | 0,9 |
| Non-sustainable biofuels | 0,9 | 0,9 |
| Liquefied Petroleum Gas (LPG) | 0,6 | 0,9 |
| Natural gas | 0,6 | 0,9 |
| Non-sustainable biogas | 0,6 | 0,9 |
| Non renewable fuels of non-biological origin | 0,6 | 0,9 |
| Sustainable food and feed crop biofuels | 0,15 | 0,9 |
| Sustainable food and feed crop biogas | 0,15 | 0,9 |
| Sustainable biofuels | 0,00 | 0,45 |
| Sustainable biogas | 0,00 | 0,45 |
| Low-carbon fuels | 0,00 | 0,45 |
| Renewable fuels of non-biological origin | 0,00 | 0,15 |
| Advanced sustainable biofuels and biogas | 0,00 | 0,15 |
| Electricity | 0,00 | 0,15 |
| Transitional period (01.01.2025-01.01.2035) | |
| Electricity | 0,15 |
Or. en
Amendment 37
Proposal for a directive
Annex I – Part C –table
| Text proposed by the Commission | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Gas oil | 0,9 | 0,9 |
| Heavy fuel oil | 0,9 | 0,9 |
| Kerosene | 0,9 | 0,9 |
| Coal and coke | 0,9 | 0,9 |
| Non-sustainable bioliquids | 0,9 | 0,9 |
| Non-sustainable solid products falling within CN codes 4401 and 4402 | 0,9 | 0,9 |
| Liquefied Petroleum Gas (LPG) | 0,6 | 0,9 |
| Natural gas | 0,6 | 0,9 |
| Non-sustainable biogas | 0,6 | 0,9 |
| Non renewable fuels of non-biological origin | 0,6 | 0,9 |
| Sustainable food and feed crop bioliquids | 0,45 | 0,9 |
| Sustainable food and feed crop biogas | 0,45 | 0,9 |
| Sustainable bioliquids | 0,45 | 0,45 |
| Sustainable biogas | 0,45 | 0,45 |
| Sustainable solid products falling within CN codes 4401 and 4402 | 0,45 | 0,45 |
| Low-carbon fuels | 0,15 | 0,45 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 4402 | 0,15 | 0,15 |
| Amendment | ||
| Start of transitional period (01.01.2025) | Final rate after completion of transitional period (01.01.2035) before indexation | |
| Gas oil | 0,9 | 0,9 |
| Heavy fuel oil | 0,9 | 0,9 |
| Kerosene | 0,9 | 0,9 |
| Coal and coke | 0,9 | 0,9 |
| Non-sustainable bioliquids | 0,9 | 0,9 |
| Non-sustainable solid products falling within CN codes 4401 and 4402 | 0,9 | 0,9 |
| Liquefied Petroleum Gas (LPG) | 0,6 | 0,9 |
| Natural gas | 0,6 | 0,9 |
| Non-sustainable biogas | 0,6 | 0,9 |
| Non renewable fuels of non-biological origin | 0,6 | 0,9 |
| Sustainable food and feed crop bioliquids | 0,15 | 0,9 |
| Sustainable food and feed crop biogas | 0,15 | 0,9 |
| Sustainable bioliquids | 0,00 | 0,45 |
| Sustainable biogas | 0,00 | 0,45 |
| Sustainable solid products falling within CN codes 4401 and 4402 | 0,00 | 0,45 |
| Low-carbon fuels | 0,00 | 0,45 |
| Renewable fuels of non-biological origin | 0,00 | 0,15 |
| Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 4402 | 0,00 | 0,15 |
| Electricity | 0,00 | 0,15 |
| Transitional period (01.01.2025-01.01.2035) | |
| Electricity | 0,15 |
Or. en
Amendment 38
Proposal for a directive
Annex I – Part D – table
| Text proposed by the Commission | ||
| Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule) | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Electricity | 0,15 | 0,15 |
| Amendment | ||
| Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule) | ||
| Start of transitional period (01.01.2025) | Final rate after completion of transitional period (01.01.2035) before indexation | |
| Electricity | 0,00 | 0,15 |
Or. en
Amendment 39
Proposal for a directive
Annex I – Part D – table D.1 (new)
| Text proposed by the Commission |
| Amendment |
| Table D.1. Maximum levels of taxation applicable to electricity (in EUR/Gigajoule) |
| Transitional period (01.01.2025-01.01.2035) | |
| Electricity | 0,15 |
Or. en