Text · Opinion parliamentary committee draft
On the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)
Document AGRI-PA-719785 · COM(2021)0563 – C90362/2021 – 2021/0213(CNS)
- Kind
- Opinion parliamentary committee draft AGRI-PA-719785
- Date
- 7 March 2022
- Committee
- Committee on Agriculture and Rural Development
- Rapporteur
- Martin Hlaváček
- Dossier
- 2021-0213
More facts (2)
- Formats
- Official page PDF Word
- Reference
- COM(2021)0563 – C90362/2021 – 2021/0213(CNS)
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Short justification
The proposal under consideration, amending the Directive on the restructuring of the Community framework for the taxation of energy products and electricity (DTE) will have a considerable impact on the primary sector.
The recast proposal is part of the European Green Deal ("EGD") and of the Fit for 55 legislative package. It focuses on environmental and climate issues, supporting the Commission’s commitment to tackle environment-related challenges, achieve the EU’s domestic greenhouse gas emissions reductions objectives and reduce air pollution.
One of the main novelties in the proposal is the switch from volume to energy content-based taxation. Moreover, Tax structure is simplified by grouping energy products according to their environmental performance and exemptions and reductions are generally reduced.
The proposal considerably changes the taxation regime for the energy used in agriculture. Tax exemptions (including the implementation of a level of taxation down to zero) and reductions to energy products and electricity used for agricultural, horticultural or piscicultural works, and in forestry, to the extent currently applied, will no longer be possible.
Although the Member States will still be able to apply limited tax reductions to energy products used for agricultural, horticultural or aquaculture works, and in forestry, this possibility will relate solely to heating purposes (Article 17.d)
The rapporteur considers that extending the possibility of applying exemptions and reductions in the rates of taxation on, for example, gas oil for agricultural use in the current context of disproportionate fixed production costs is paramount in terms of European food security and sector’s competitiveness since no alternatives exist to the gas oil used in agricultural machinery.
In terms of definitions, the proposal for the amendment of Directive 2003/96 fails to establish clear definitions of bio based energy products, and instead refers to provisions of the Renewable Energy Directive 2018/2001 (RED II). In this regard, the rapporteur proposes to merge certain categories and rates to size the full potential of bio based energy products in the energy transition.
Finally, the rapporteur calls for the European Parliament to be included among the institutions which must be kept informed on the implementation of the DTE by the European Commission in the five years following the entry into force.
The Committee on Agriculture and Rural Development calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to take into account the following amendments:
| Text proposed by the Commission | Amendment |
|---|---|
| (26) In particular, highly efficient combined heat and power generation and, in order to promote the use of alternative energy sources, renewable forms of energy may qualify for preferential treatment. | (26) In particular, highly efficient combined heat and power generation and, in order to promote the use of alternative energy sources, renewable forms of energy may qualify for preferential treatment. It is desirable to establish a Union framework to allow Member States to exempt or reduce excise duties so as to promote biofuels, thereby contributing to the better functioning of the internal market and affording Member States and economic operators a sufficient degree of legal certainty. Distortions of competition should be limited and the incentive of a reduction in the basic costs for producers and distributors of biofuels should be maintained through, inter alia, the adjustments by Member States taking into account changes in raw material prices. |
| Text proposed by the Commission | Amendment |
|---|---|
| (27) Targeted reductions in the tax level may prove necessary to incentivise the achievement of environmental protection objectives and improvements in energy efficiency of the Union productive sector. | (27) Targeted reductions in the tax level may prove necessary to incentivise the achievement of environmental protection objectives, the improvement in energy efficiency and the international competitiveness of the Union productive sector. |
| Text proposed by the Commission | Amendment |
|---|---|
| (28) Targeted reductions in the tax level may prove necessary to tackle the social impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households. | (28) Targeted reductions in the tax level may prove necessary to tackle the social or sectorial impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households or strategic sectors. The primary sector, and particularly food production, merit specific treatment as the value of energy products used in agriculture, forestry and horticulture represents a significant share of agricultural costs. |
| Text proposed by the Commission | Amendment |
|---|---|
| (36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties. | (36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council and to the European Parliament 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| For the purposes of this Directive, sustainable biofuel is liquid fuel produced from other feedstocks than those listed in Annex IX, Part A, to Directive 2018/2001, and complying with the sustainability and greenhouse gas emission-saving criteria of this Directive, as appropriate. | |
| For the purposes of this Directive, sustainable biogas is a gaseous fuel produced from other feedstocks than those listed in Annex IX, Part A, to Directive 2018/2001, and complying with the sustainability and GHG emission-saving criteria of this Directive, as appropriate. |
| Text proposed by the Commission | Amendment |
|---|---|
| (d) renewable fuels of non-biological origin, advanced sustainable biofuels, bioliquids, biogas and advanced sustainable products falling within CN codes 4401 and 4402; | (d) renewable fuels of non-biological origin, sustainable biofuels, bioliquids, biogas and - sustainable products falling within CN codes 4401 and 4402 |
| Text proposed by the Commission | Amendment |
|---|---|
| (ea) energy products and electricity used for agricultural, horticultural or aquacultural works and forestry. |
| Text proposed by the Commission | Amendment |
|---|---|
| Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive. | Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council and to the European Parliament a report on the application of this Directive. |
| Text proposed by the Commission | ||
| Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule) | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Petrol | 10,75 | 10,75 |
| Gasoil | 10,75 | 10,75 |
| Kerosene | 10,75 | 10,75 |
| 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 |
| Petrol | 10,75 | 10,75 |
| Amendment | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Petrol | 10,75 | 10,75 |
| Gasoil | 10,75 | 10,75 |
| Kerosene | 10,75 | 10,75 |
| 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 |
| deleted | deleted | deleted |
| deleted | deleted | deleted |
| 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 |
| Text proposed by the Commission | ||
| Table B. — Minimum levels of taxation applicable to motor fuels used for the purpose set out in Article 8(2) (in EUR/Gigajoule) | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Gas oil | 0,9 | 0,9 |
| Heavy fuel oil | 0,9 | 0,9 |
| Kerosene | 0,9 | 0,9 |
| Non-sustainable biofuels | 0,9 | 0,9 |
| Liquefied Petroleum Gas (LPG) | 0,6 | 0,9 |
| Natural gas | 0,6 | 0,9 |
| Non-sustainable biogas | 0,6 | 0,9 |
| Non renewable fuels of non-biological origin | 0,6 | 0,9 |
| Sustainable food and feed crop biofuels | 0,45 | 0,9 |
| Sustainable food and feed crop biogas | 0,45 | 0,9 |
| Sustainable biofuels | 0,45 | 0,45 |
| Sustainable biogas | 0,45 | 0,45 |
| Low-carbon fuels | 0.15 | 0,45 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable biofuels and biogas | 0,15 | 0,15 |
| Amendment | ||
| 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 |
| deleted | deleted | deleted |
| deleted | deleted | deleted |
| 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 |
| Text proposed by the Commission | ||
| Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Gas oil | 0,9 | 0,9 |
| Heavy fuel oil | 0,9 | 0,9 |
| Kerosene | 0,9 | 0,9 |
| Coal and coke | 0,9 | 0,9 |
| Non-sustainable bioliquids | 0,9 | 0,9 |
| Non-sustainable solid products falling within CN codes 4401 and 4402 | 0,9 | 0,9 |
| Liquefied Petroleum Gas (LPG) | 0,6 | 0,9 |
| Natural gas | 0,6 | 0,9 |
| Non-sustainable biogas | 0,6 | 0,9 |
| Non renewable fuels of non-biological origin | 0,6 | 0,9 |
| Sustainable food and feed crop bioliquids | 0,45 | 0,9 |
| Sustainable food and feed crop biogas | 0,45 | 0,9 |
| Sustainable bioliquids | 0,45 | 0,45 |
| Sustainable biogas | 0,45 | 0,45 |
| Sustainable solid products falling within CN codes 4401 and 4402 | 0,45 | 0,45 |
| Low-carbon fuels | 0.15 | 0,45 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 4402 | 0,15 | 0,15 |
| Amendment | ||
| Gas oil | 0,9 | 0,9 |
| Heavy fuel oil | 0,9 | 0,9 |
| Kerosene | 0,9 | 0,9 |
| Coal and coke | 0,9 | 0,9 |
| Non-sustainable bioliquids | 0,9 | 0,9 |
| Non-sustainable solid products falling within CN codes 4401 and 4402 | 0,9 | 0,9 |
| Liquefied Petroleum Gas (LPG) | 0,6 | 0,9 |
| Natural gas | 0,6 | 0,9 |
| Non-sustainable biogas | 0,6 | 0,9 |
| Non renewable fuels of non-biological origin | 0,6 | 0,9 |
| deleted | deleted | deleted |
| deleted | deleted | deleted |
| 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 |
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- Licensed CC BY 4.0.
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Cite as
European Parliament (2022). “DRAFT OPINION on the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)”. Text, 7 March 2022. docId AGRI-PA-719785. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/AGRI-PA-719785 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/AGRI-PA-719785 (CC BY 4.0).
BibTeX
@misc{epw-text-agri-pa-719785,
author = {{European Parliament}},
title = {{DRAFT OPINION on the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)}},
year = {2022},
date = {2022-03-07},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/AGRI-PA-719785}},
url = {https://news.eu-parl.st-solutions.dev/texts/AGRI-PA-719785},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId AGRI-PA-719785. Data: EP Open Data API: document record (CC BY 4.0)}
}