Text · Amendment list
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)
- Kind
- Amendment list ECON-AM-774594
- Date
- 23 June 2025
- Committee
- Committee on Economic and Monetary Affairs
- Dossier
- 2021-0213
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- COM(2021)0563 – C90362/2021 – 2021/0213(CNS)
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| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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: |
| Text proposed by the Commission | Amendment |
|---|---|
| (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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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: |
| Text proposed by the Commission | Amendment |
|---|---|
| 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: |
| 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) ‘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; |
| 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 greenhouse gas saving criteria set out in Article 29 of Directive (EU) 2018/2001, excluding energy products and electricity produced from woody biomass; |
| Text proposed by the Commission | Amendment |
|---|---|
| aa) are not high indirect land-use change-risk products set out in Article 26(2) of that Directive; |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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; |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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)) |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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.[…]). |
| Text proposed by the Commission | Amendment |
|---|---|
| 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.[…]). |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission shall attach the codes of the Combined Nomenclature to Annex I. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. This Directive shall not apply to the following: | 1. This Directive does not apply to the following: |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) the following uses of energy products and electricity: | (b) taxation of products falling within CN codes 4401 and 4402; |
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.
| Text proposed by the Commission | Amendment |
|---|---|
| – energy products used for purposes other than as motor fuels or as heating fuels, | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| – dual use of energy products | deleted |
| 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, |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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, |
| Text proposed by the Commission | Amendment |
|---|---|
| – 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| – 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, |
| Text proposed by the Commission | Amendment |
|---|---|
| (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. |
| Text proposed by the Commission | Amendment |
|---|---|
| (ba) c) taxation of waste, other than fossil waste oils, used as heating fuel; |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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). |
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.
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
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.
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
Thomas Bajada, Costas Mavrides, Carla Tavares, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| 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 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. |
| 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 2030 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I. |
| 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 2028 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I. |
| 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 2028, the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I. |
| 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 increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. |
| 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. | 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. |
| 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 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. |
| 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 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. |
Thomas Bajada, Costas Mavrides, Carla Tavares, Sérgio Gonçalves, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
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.
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 . |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 . |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 . |
| 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. | deleted |
| 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. | 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. |
| 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 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. |
| 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 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| (a) agricultural, horticultural or aquaculture works, and in forestry; | deleted |
| 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 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. |
| 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 2030 , the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I . |
| 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 2028 , the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I . |
| 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 2028, the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I . |
| 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 increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. |
| 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. | 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. |
| 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 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. |
| 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 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. |
| 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 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. |
| 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 2028, the minimum levels of taxation applicable to electricity shall be fixed as set out in Table D of Annex I . |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| (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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| For the purposes of this Article, ‘intra-EU air navigation’ shall mean flights between two airports located in the Union, including domestic flights. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
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| 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. |
| Text proposed by the Commission | Amendment |
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| 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. |
| Text proposed by the Commission | Amendment |
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| 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. |
| Text proposed by the Commission | Amendment |
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| 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. |
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.
| Text proposed by the Commission | Amendment |
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| 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. |
| Text proposed by the Commission | Amendment |
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| 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. |
| Text proposed by the Commission | Amendment |
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| 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. |
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| For the purposes of the first subparagraph, electricity shall be ranked among motor fuels indicated in Table B of Annex I. | deleted |
| Text proposed by the Commission | Amendment |
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| 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. |
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| 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 |
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| 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. |
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| 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. |
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| For the purposes of this Article, ‘intra-EU waterborne navigation’ shall mean navigation between two ports located in the Union, including domestic navigation. | deleted |
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| 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. |
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| 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. |
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| 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 |
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| 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 |
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| 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 |
| Text proposed by the Commission | Amendment |
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| 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. |
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| 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. |
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| 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 |
| Text proposed by the Commission | Amendment |
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| 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. |
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| 4. Electricity produced on board a vessel shall be exempted from taxation. | deleted |
| Text proposed by the Commission | Amendment |
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| 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. |
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| 5. Member States may apply under fiscal control total or partial exemptions to electricity directly supplied to vessels berthed in ports. | deleted |
| Text proposed by the Commission | Amendment |
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| 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. |
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| 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. |
| Text proposed by the Commission | Amendment |
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| 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. |
| Text proposed by the Commission | Amendment |
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| -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. |
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| 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: |
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| 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: |
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| 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: |
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| (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; |
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| (aa) consumers under Power Purchase Agreements (PPAs), energy communities and active consumers whose self-production of electricity derives from products specified in this Article; |
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| (b) electricity: | (b) renewable based electricity: |
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| – generated from sustainable biomass or from products produced from sustainable biomass; | deleted |
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| – generated from methane emitted by abandoned coalmines; | deleted |
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| – generated from fuel cells; | – generated from fuel cells powered by renewable fuels of non-biological origin; |
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| – green hydrogen as defined in Article 2(11) of Directive (EU) 2024/1788 of the European Parliament and of the Council (recast); |
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| – in nuclear power plants. |
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| 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. |
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| (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 |
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| (ba) Electricity used directly for charging waterborne vessels at berth |
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| (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; |
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| (bc) generated from renewable gases and renewable fuels of non-biological origin; |
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| (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 |
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| (ca) energy products and electricity used for combined heat and power generation; |
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| (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; |
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| (e) products falling within CN code 2705 used for heating purposes. | deleted |
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| (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 |
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| (ea) energy products and electricity used for the carriage of goods and passengers by rail, metro, tram and trolley bus; |
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| (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 |
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| (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; |
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| (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; |
| Text proposed by the Commission | Amendment |
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| (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. |
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| 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. |
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| 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)]. |
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| 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. |
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| 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. |
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| 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; |
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| 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 |
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| (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. |
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| (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; |
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| 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. |
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| 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: |
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| 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: |
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| (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. |
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| (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. |
| Text proposed by the Commission | Amendment |
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| 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). |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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). |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| 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) shall be conferred on the Commission for an indeterminate period of time from 1 January 2028. |
| 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) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023. |
Thomas Bajada, Costas Mavrides, Carla Tavares, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli
| 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) shall be conferred on the Commission for an indeterminate period of time from 1 January 2023. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
Thomas Bajada, Costas Mavrides, Carla Tavares, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
Thomas Bajada, Costas Mavrides, Carla Tavares, Alex Agius Saliba, André Rodrigues, Francisco Assis, Daniel Attard, Irene Tinagli
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 . |
| Text proposed by the Commission | Amendment |
|---|---|
| They shall apply those measures from [1 January 2023] . | They shall apply those measures from [1 January 2028] . |
| Text proposed by the Commission | Amendment |
|---|---|
| They shall apply those measures from [1 January 2023] . | They shall apply those measures from [1 January 2026] . |
| 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 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. |
| 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 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. |
| 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 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. |
| 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 2028, the Commission shall submit to the Council a report on the application of this Directive. |
| 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 2028, the Commission shall submit to the Council a report on the application of this Directive. |
| 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 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. |
| 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 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. |
| 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 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 . |
| 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 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 . |
| 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 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 . |
| Text proposed by the Commission | ||
| Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule) | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Liquefied Petroleum Gas (LPG) | 7,17 | 10,75 |
| Natural gas | 7,17 | 10,75 |
| Non-sustainable biogas | 7,17 | 10,75 |
| Sustainable food and feed crop biofuels | 5,38 | 10,75 |
| Sustainable food and feed crop biogas | 5,38 | 10,75 |
| Sustainable biofuels | 5,38 | 5,38 |
| Sustainable biogas | 5,38 | 5,38 |
| Low-carbon fuels | 0,15 | 5,38 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable biofuels and biogas | 0,15 | 0,15 |
| Amendment | ||
| 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) | 5,38 | 10,75 |
| Natural gas | 5,38 | 10,75 |
| Non-sustainable biogas | 5,38 | 10,75 |
| Sustainable food and feed crop biofuels | 0,15 | 7,17 |
| Sustainable food and feed crop biogas | 0,15 | 7,17 |
| Sustainable biofuels | 0,00 | 5,38 |
| Sustainable biogas | 0,00 | 5,38 |
| Low-carbon fuels | 0,00 | 5,38 |
| Renewable fuels of non-biological origin | 0,00 | 0,15 |
| Advanced sustainable biofuels and biogas | 0.00 | 0,15 |
| Electricity | 0,00 | 0,15 |
| Table Aa - Maximum levels of taxation applicable to electricity for the purposes of Article 7 (in EUR/Gigajoule) | ||
| Transitional period (01.01.2026 - 01.01.2036) | ||
| Electricity | 0,15 |
| Text proposed by the Commission | ||
| Table A. — Minimum levels of taxation applicable to motor fuels for the purposes of Article 7 (in EUR/Gigajoule) | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Liquefied Petroleum Gas (LPG) | 7,17 | 10,75 |
| Natural gas | 7,17 | 10,75 |
| Non-sustainable biogas | 7,17 | 10,75 |
| 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) | 5,38 | 7,17 |
| Natural gas | 5,38 | 7,17 |
| Non-sustainable biogas | 5,38 | 7,17 |
| 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 gas | 7,17 | 10,75 |
| 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 gas | 5,38 | 6,15 |
| 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 | |
| Liquefied Petroleum Gas (LPG) | 0,6 | 0,9 |
| Natural gas | 0,6 | 0,9 |
| Non-sustainable biogas | 0,6 | 0,9 |
| Sustainable food and feed crop biofuels | 0,45 | 0,9 |
| Sustainable food and feed crop biogas | 0,45 | 0,9 |
| Sustainable biofuels | 0,45 | 0,45 |
| Sustainable biogas | 0,45 | 0,45 |
| Low-carbon fuels | 0,15 | 0,45 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable biofuels and biogas | 0,15 | 0,15 |
| Amendment | ||
| Start of transitional period (01.01.2026) | Final rate after completion of transitional period (01.01.2036) | |
| Liquefied Petroleum Gas (LPG) | 0,00 | 0,9 |
| Natural gas | 0,00 | 0,9 |
| Non-sustainable biogas | 0,00 | 0,9 |
| Sustainable food and feed crop biofuels | 0,15 | 0,9 |
| Sustainable food and feed crop biogas | 0,15 | 0,9 |
| Sustainable biofuels | 0,00 | 0,45 |
| Sustainable biogas | 0,00 | 0,45 |
| Low-carbon fuels | 0,00 | 0,45 |
| Renewable fuels of non-biological origin | 0,00 | 0,15 |
| Advanced sustainable biofuels and biogas | 0,00 | 0,15 |
| Electricity | 0,00 | 0,15 |
| Table Ba - Maximum levels of taxation applicable to electricity for the purposes set out in Article 8(2) (in EUR/Gigajoule) | ||
| Transitional period (01.01.2026 - 01.01.2036) | ||
| Electricity | 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 (01.01.2028) | Final rate after completion of transitional period (01.01.2038) before indexation | |
| Gas oil | 0,5 | 0,9 |
| Heavy Fuel oil | 0,5 | 0,9 |
| Kerosene | 0,5 | 0,9 |
| Liquefied Petroleum Gas (LPG) | 0,2 | 0,9 |
| Natural gas | 0,2 | 0,9 |
| Non-sustainable biogas | 0,2 | 0,9 |
| Non renewable fuels of non-biological origin | 0,2 | 0,9 |
| Sustainable food and feed crop biofuels | 0,15 | 0,9 |
| Sustainable food and feed crop biogas | 0,15 | 0,9 |
| Sustainable biofuels | 0,15 | 0,45 |
| Sustainable biogas | 0,15 | 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 |
| 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 gas | 0,6 | 0,9 |
| Amendment | ||
| Start of transitional period (01.01.2030) | Final rate after completion of transitional period (01.01.2040) before indexation | |
| Natural gas | 0,45 | 0,51 |
| Text proposed by the Commission | ||
| Table C. — Minimum levels of taxation applicable to heating fuels (in EUR/Gigajoule) | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Sustainable food and feed crop bioliquids | 0,45 | 0,9 |
| Sustainable food and feed crop biogas | 0,45 | 0,9 |
| Sustainable bioliquids | 0,45 | 0,45 |
| Sustainable biogas | 0,45 | 0,45 |
| Sustainable solid products falling within CN codes 4401 and 4402 | 0,45 | 0,45 |
| Low-carbon fuels | 0,15 | 0,45 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 4402 | 0,15 | 0,15 |
| Amendment | ||
| Start of transitional period (01.01.2026) | Final rate after completion of transitional period (01.01.2036) | |
| Sustainable food and feed crop bioliquids | 0,15 | 0,9 |
| Sustainable food and feed crop biogas | 0,15 | 0,9 |
| Sustainable bioliquids | 0,00 | 0,45 |
| Sustainable biogas | 0,00 | 0,45 |
| Sustainable solid products falling within CN codes 4401 and 4402 | 0,00 | 0,45 |
| Low-carbon fuels | 0,00 | 0,45 |
| Renewable fuels of non-biological origin | 0,00 | 0,15 |
| Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 4402 | 0,00 | 0,15 |
| Electricity | 0,00 | 0,15 |
| Table Ca - Maximum levels of taxation applicable to electricity used for heating (in EUR/Gigajoule) | ||
| Transitional period (01.01.2026 - 01.01.2036) | ||
| Electricity | 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 | |
| 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 | 0,15 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 4402 | 0,15 | 0,15 |
| Amendment | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Natural gas | 0,45 | 0,6 |
| Non-sustainable biogas | 0,45 | 0,6 |
| Non renewable fuels of non-biological origin | 0,45 | 0,6 |
| Sustainable food and feed crop bioliquids | 0,2 | 0,45 |
| Sustainable food and feed crop biogas | 0,2 | 0,45 |
| Sustainable bioliquids | 0,2 | 0,45 |
| Sustainable biogas | 0,2 | 0,45 |
| Sustainable solid products falling within CN codes 4401 and 4402 | 0,2 | 0,45 |
| Low-carbon fuels | 0,05 | 0,15 |
| Renewable fuels of non-biological origin | 0,05 | 0,15 |
| Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 4402 | 0,05 | 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 | |
| Natural gas | 0,6 | 0,9 |
| Amendment | ||
| Start of transitional period (01.01.2030) | Final rate after completion of transitional period (01.01.2040) | |
| Natural gas | 0,15 | 0,45 |
| 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 (01.01.2026) | Final rate after completion of transitional period (01.01.2036) | |
| Electricity | 0,00 | 0,15 |
| Table Da - Maximum levels of taxation applicable to electricity (in EUR/Gigajoule) | ||
| Transitional period (01.01.2026 - 01.01.2036) | ||
| Electricity | 0,15 |
| Text proposed by the Commission | ||
| Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule) | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Electricity | 0,15 | 0,15 |
| Amendment | ||
| Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule) | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Electricity | 0,00 | 0,15 |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. |
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- Licensed CC BY 4.0.
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- 25 September 2026
Cite as
European Parliament (2025). “AMENDMENTS 200 - 422 - Draft report Restructuring the Union framework for the taxation of energy products and electricity (recast)”. Text, 23 June 2025. docId ECON-AM-774594. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/ECON-AM-774594 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/ECON-AM-774594 (CC BY 4.0).
BibTeX
@misc{epw-text-econ-am-774594,
author = {{European Parliament}},
title = {{AMENDMENTS 200 - 422 - Draft report Restructuring the Union framework for the taxation of energy products and electricity (recast)}},
year = {2025},
date = {2025-06-23},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/ECON-AM-774594}},
url = {https://news.eu-parl.st-solutions.dev/texts/ECON-AM-774594},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId ECON-AM-774594. Data: EP Open Data API: document record (CC BY 4.0)}
}