Text · Opinion parliamentary committee
On the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)
Document ITRE-AD-768158 · COM(2021)0563 – C90034/2022 – 2021/0213(CNS)
- Kind
- Opinion parliamentary committee ITRE-AD-768158
- Date
- 19 February 2025
- Committee
- Committee on Industry, Research and Energy
- Rapporteur
- Borys Budka
- Dossier
- 2021-0213
More facts (3)
- Formats
- Official page PDF Word
- Subject matter
- MARI, FISC, ENER
- Reference
- COM(2021)0563 – C90034/2022 – 2021/0213(CNS)
In short
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The Committee on Industry, Research and Energy gives its opinion on the proposed Council directive restructuring EU taxation of energy products and electricity. It proposes amendments to the Commission's recast text. The opinion backs a tax structure based on energy content and environmental performance, and asks for no exemptions for environmentally harmful activities while cleaner technologies get the right price signal. It proposes four main changes: a Social Monitor with reporting by Member States and the Commission, a quantitative definition of energy poverty, mandatory tax exemptions for renewables and self-consumption, and a certification framework for the origin of electricity. The amendments would tax energy only at final consumption, exempt storage and conversion, allow Member States flexibility, and set reporting duties on energy prices and energy poverty.
Position. The committee proposes amendments to the Commission's recast proposal, based on four main changes: a Social Monitor with reporting, a quantitative definition of energy poverty, mandatory exemptions for renewables and self-consumption, and a certification framework for electricity origin.
Key points
- The opinion supports a tax rate structure based on energy content and environmental performance rather than volume, and says the 2003 directive no longer reflects the market.
- It proposes a Social Monitor: Member States would report every two years on social measures and revenue use, and the Commission every two years on energy prices and energy poverty.
- It would replace the definition of vulnerable consumers with a quantitative definition of energy poverty, using criteria such as energy cost share of disposable income and housing quality.
- Households in or at risk of energy or transport poverty could be exempt from taxation for a maximum of ten years after entry into force, and longer if the Social Monitor shows no significant progress.
- Member States would be required, not merely allowed, to apply exemptions or reductions for sustainable renewable energy products and for energy from renewable self-consumers and energy communities.
- Energy taxation would apply only to final consumption; energy use within the energy value chain, conversion and storage would not be taxed, and double taxation would be eliminated.
- The Commission would develop a common certification framework specifying the origin and source of electricity consumed, aided by digitalisation of electricity grids.
- The annual automatic alignment of minimum tax rates to the harmonised index of consumer prices would be deleted, and the related delegated power removed.
- Transitional increases in minimum levels of taxation would be gradual, at one tenth per year until 1 January 2033, with low-carbon fuels held at the first-year level until that date.
- Fuel used for waterborne navigation, including fishing, would be taxed, with lower minimum levels for intra-EU regular service navigation, fishing and freight, and a ten-year exemption for sustainable alternative fuels and electricity.
- Energy-intensive enterprises could receive tax reductions if they commit to circular, zero-pollution, highly energy-efficient and renewable-based operations.
- The Commission would report to the European Parliament and the Council every five years on the directive's application, including minimum tax levels, innovation, and effects on cohesion.
Who is affected
- Households in or at risk of energy or transport poverty, who could be exempt from energy taxation for up to ten years.
- Renewable self-consumers, energy communities and active consumers, who would benefit from mandatory exemptions and refunds.
- Energy-intensive enterprises, which could receive tax reductions tied to climate and energy efficiency commitments.
- Member States, which would gain flexibility on national rates and face new reporting duties.
- The waterborne navigation, fishing and freight sectors, which would face taxation with lower minimum levels and a ten-year exemption for sustainable fuels.
Figures and deadlines
- A 55% reduction in net greenhouse gas emissions by 2030 compared to 1990 is cited in recital 3.
- Transitional increases in minimum levels of taxation are fixed at one tenth per year until 1 January 2033.
- Sustainable alternative fuels and electricity for waterborne navigation would be exempt from taxation for ten years.
- Households in or at risk of energy poverty could be exempt for a maximum period of ten years after entry into force.
- Households below 60% of the national median equivalised disposable income would be exempt for a maximum of ten years.
- The Commission would report on energy prices two years after entry into force and every two years thereafter.
- Member States would report on social measures two years after entry into force and every two years thereafter.
- The Commission would report to the European Parliament and the Council every five years on the directive's application.
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Short justification
The revision of the Energy Taxation Directive is a necessary tool to reach the climate and energy targets. The Commission proposal is going in the right direction by introducing a new tax rate structure based on energy content and environmental performance and not on volume anymore. The current directive is from 2003 and does not reflect market situation, therefor we need to revise and align the tax rates with our energy and climate goals. There should be no more exemptions and reductions for environmentally harmful activities, while renewables and cleaner technologies should receive the correct price signal. At the same time, the transition should be socially just and reflect a fair distribution of costs between income classes. The most vulnerable households should not bear the cost of the transition.
With those aims in mind, I am proposing changes in four main areas, starting from the good basis of the Commission.
First, I propose the creation of social monitor and energy poverty reporting. While social policies remain a national competence, Member States should use the higher revenues from taxes to tackle the social consequences of the transitions. Therefore, we introduce periodical reporting by Member States on how they use the increased revenues to tackle direct consequences of the revised taxation. At the same time, we ask the Commission to regularly report on the situation with energy poverty and energy prices in the Member States. Such information will serve for future revisions.
Secondly, we propose to replace the current definition of vulnerable consumers with a quantitative definition of energy poverty. The risk of poverty rate is merely catching a low-income condition and does not reflect the multiple dimensions of energy poverty such as energy costs, housing stock and disposable income. Exemptions for people living in a condition of energy poverty are also possible after the end of the transition period.
Third, we strengthen provisions to incentivise the uptake of renewables by making the tax exemption mandatory. In this regards, we also encourage innovative activities such as active consumers, PPAs and energy communities by making exemptions also for them. On the other hand, taxation should always apply only to final consumption and the risk of double taxation has to be eliminated. Neither energy use within the energy value chain nor any form of conversion and storage should be taxed.
Fourth, we ask the Commission to develop and adopt by a common certification framework to specify the origin and the source of the electricity consumed. The digitalization of the electricity grids will help to overcome the technical obstacles. This will also improve transparency for consumers.
The Committee on Industry, Research and Energy submits the following to the Committee on Economic and Monetary Affairs, as the committee responsible:
| Text proposed by the Commission | Amendment |
|---|---|
| (3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 . Energy taxation can contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and on health. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . | (3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28 . Energy taxation can contribute to the ambition of 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, the achievement of the renewable and energy efficiency targets as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and on health. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . |
| 28 COM(2019) 640 final of 11 December 2019. | 28 COM(2019) 640 final of 11 December 2019. |
| 29 14861/19 of 5 December 2019. | 29 14861/19 of 5 December 2019. |
| Text proposed by the Commission | Amendment |
|---|---|
| (3a) It is essential that this Directive implements the principles stemming from the Union strategy on energy system integration, hence reflecting in its provisions the cascading priority to first promote energy efficiency and savings throughout the economy, subsequently direct renewable and low carbon electrification and for those applications that cannot be abated by other means the use of sustainable, renewables based fuels as well as enhance used of heat and storage to foster further integration across sectors, thus supporting the energy transition and boosting citizen participation while keeping costs for European authorities and European citizens within affordable limits. Indeed, under the current geopolitical and socioeconomic situation, together with the rise in energy prices and the rate of inflation, it is essential to consider social costs of energy taxation and the different starting points of Member States and provide them with adequate flexibility with regard to the fiscal measures to be taken to respond to the social impact of energy taxation. Low carbon fuels and gases should also be encouraged according to their role in the energy transition. |
| Text proposed by the Commission | Amendment |
|---|---|
| (4) Environmental taxation can be a cost-effective mean for Member States to achieve the targeted reductions of greenhouse gasses. The proper functioning of the internal market requires common rules on that taxation. | (4) Environmental taxation can be a cost-effective mean for Member States to become energy independent, achieve improvements in environmental footprint and contribute to the reduction of greenhouse gas emissions, increase energy savings and energy efficiency, while spurring the uptake of renewable energy source, which will in turn benefit the Union as a whole. |
| Text proposed by the Commission | Amendment |
|---|---|
| (5) Member States should, however, be able to use the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes not necessarily nor specifically or exclusively related to the reduction of greenhouse gases. | (5) Member States should, however, be able to use the energy taxation of motor fuels, heating fuels and electricity for a variety of purposes not necessarily nor specifically or exclusively related to the reduction of environmental footprint and contribution to the reduction of greenhouse gas emissions. |
| Text proposed by the Commission | Amendment |
|---|---|
| (5a) In order to ensure food security and avoid disruption in the food value chain, vehicles intended for the transport of agricultural products intended for food use should be granted a more advantageous tax rates and, thus, be considered as part of the agricultural sector. |
| Text proposed by the Commission | Amendment |
|---|---|
| (6) Appreciable differences in the national levels of energy taxation applied by Member States could prove detrimental to the proper functioning of the internal market. | (6) Appreciable differences in the national levels of energy taxation applied by Member States could affect the proper functioning of the internal market as well as the achievement of the climate and energy goals. The European Court of Auditors also identified that the level of taxation of energy sources does not reflect their greenhouse gas emissions in the European Union1a. In addition, the price of energy products did not reflect the environmental cost of emissions. |
| 1a European Court of Auditors, Energy taxation, carbon pricing and energy subsidies, Review 01, January 2022. |
| Text proposed by the Commission | Amendment |
|---|---|
| (10) In the interest of fiscal neutrality, the same minimum levels of taxation should apply for each component of energy taxation, to all energy products put to a given use. Where equal minimum levels of taxation are thus set, Member States should, also for reason of fiscal neutrality, ensure equal levels of national taxation on all products concerned. | (10) In the interest of fiscal neutrality, the same minimum levels of taxation should apply for each component of energy taxation, to all energy products put to a given use. |
| Text proposed by the Commission | Amendment |
|---|---|
| (10a) Member States should be given the flexibility necessary to define and implement policies appropriate to their national circumstances. |
| Text proposed by the Commission | Amendment |
|---|---|
| (11) Member States should also replicate at any time the ranking of minimum levels of taxation as laid down in the annex in relation to different products for each given use in order to ensure an environmentally tailored structure of rates. The minimum levels of energy taxation should be automatically aligned every year to take into account the evolution of their real value in order to preserve the current level of rate harmonization and therefore reduce the volatility stemming from energy and food prices. This alignment should be made on the basis of the changes in the Union-wide harmonised index of consumer prices excluding energy and unprocessed food as published by Eurostat. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (15) Energy prices are key elements of energy, transport and environment policies in the Union . | (15) Energy prices are key elements of energy, transport and environment policies in the Union. In the contexts of high energy prices due to volatility in international fossil fuels markets, Member States could mitigate the increase in retail prices for vulnerable households and microenterprises by, among others, reducing taxes and levies in consumers’ energy bills, as foreseen by the Electricity Market Directive (Directive (EU) 2019/944), as also recalled in the Communication from the European Commission “Tackling rising energy prices: a toolbox for action and support”. |
| Text proposed by the Commission | Amendment |
|---|---|
| (15a) The possibility of applying differentiated national rates of taxation to the same product should be allowed in certain circumstances or permanent conditions, provided that Union minimum levels of taxation and internal market and competition rules are respected. |
| Text proposed by the Commission | Amendment |
|---|---|
| (17a) Energy taxation should only apply to final consumption, and neither energy use within the energy value chain nor any form of conversion and storage should be taxed. That principle should apply to all forms of energy-conversion processes and to energy products and electricity used for the transport and storage of energy products and electricity. In that context, conversion should be understood as the process of converting one form of energy into another, such as using natural gas to generate electricity or producing hydrogen from electricity or natural gas. |
| Text proposed by the Commission | Amendment |
|---|---|
| (18) Energy products used as a motor fuel for certain purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, notably in the transport sector. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating purposes during the necessary time following the entry into force of this Directive. | (18) Energy products used as a motor fuel for certain purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, notably in the transport and heating and cooling sector. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating and cooling purposes during the necessary time following the entry into force of this Directive. |
| Text proposed by the Commission | Amendment |
|---|---|
| (20) Energy products should essentially be subject to a Union framework when used as heating fuel or motor fuel. To that extent, it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products. Electricity used in similar ways should be treated on an equal footing. | (20) Energy products should essentially be subject to a Union framework when used as heating fuel or motor fuel. To that extent, it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products as well as mineralogical processes. Electricity used in similar ways should be treated on an equal footing. |
| Text proposed by the Commission | Amendment |
|---|---|
| (23) Fuel used for waterborne navigation, including fishing, should also be taxed, and the Member States party to international agreements providing for the exemption of that fuel, have to, by the date of the application of this Directive, ensure they eliminate the incompatibilities. It is necessary to allow for a different level of taxation to be applied to the use of energy products and electricity for intra-EU waterborne regular service navigation, fishing and freight transport and their respective at berth activities. Considering the specificity of those uses, the minimum levels of taxation should be lower than the ones applicable to general motor fuel use. In order to provide an incentive to the use of sustainable alternative fuels and electricity, such fuels and electricity should be exempted from taxation for ten years. Energy products and electricity used for the remaining intra-EU waterborne navigation should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. | (23) Fuel used for waterborne navigation, including fishing, should also be taxed, and the Member States party to international agreements providing for the exemption of that fuel, have to, by the date of the application of this Directive, ensure they eliminate the incompatibilities. It is necessary to allow for a different level of taxation to be applied to the use of energy products and electricity for intra-EU waterborne regular service navigation, fishing and freight transport and their respective at berth activities, particularly in islands and outermost regions. Considering the specificity of those uses, the minimum levels of taxation should be lower than the ones applicable to general motor fuel use. In order to provide an incentive to the use of sustainable alternative fuels and electricity, such fuels and electricity should be exempted from taxation for ten years. Energy products and electricity used for the remaining intra-EU waterborne navigation should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26) In particular, highly efficient combined heat and power generation and, in order to promote the use of alternative energy sources, renewable forms of energy may qualify for preferential treatment. | (26) In particular, highly efficient combined heat and power generation and, in order to promote the use of alternative energy sources, renewable forms and base-load and flexible power generation energy may qualify for preferential treatment. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26a) The Union should consider measures that without having an immediate impact on the current situation, will strengthen preparedness for possible future price shocks, increase market integration and resilience, empower consumers, enhance access to affordable and sustainable energy and reduce the dependence on fossil fuels. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26b) In order to ensure smooth implementation of this Directive and to tackle the shocks of the increased current prices, the Union should continue to develop measures to facilitate an energy system with high shares of renewable energy, including through adequate storage, cross-border interconnectors, base-load and flexible power generation, thus offsetting possible temporary supply shortages or surpluses. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26c) The importance of balanced energy mix should be emphasised in view of energy transition process in order to improve the energy efficiency and become less dependent on imports, especially oil and natural gas. Nevertheless, decisions on the energy mix remain a competence of Member States. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26d) It is desirable to allow Member States to exempt or reduce excise duties so as to promote renewables, including biomass fuels, thereby contributing to the better functioning of the internal market and affording Member States and economic operators a sufficient degree of legal certainty. Distortions of competition should be limited and the incentive of a reduction in the basic costs for producers and distributors of biofuels should be maintained through, inter alia, the adjustments by Member States taking into account changes in raw material prices. |
| Text proposed by the Commission | Amendment |
|---|---|
| (27) Targeted reductions in the tax level may prove necessary to incentivise the achievement of environmental protection objectives and improvements in energy efficiency of the Union productive sector. | (27) Targeted reductions in the tax level may prove necessary to incentivise the achievement of environmental protection objectives and improvements in energy efficiency of the Union productive sector. In this regard, businesses that voluntarily commit to increase climate protection and energy efficiency substantially deserve attention. Among these enterprises, energy-intensive enterprises should receive reductions in the level of taxation. Such reductions should therefore be linked to the implementation of measures by beneficiaries towards achieving circular, zero pollution, highly energy efficient and renewable based operations in line with the provisions of the 2022 Climate, Energy and Environment State Aid Guidelines. |
| Text proposed by the Commission | Amendment |
|---|---|
| (27a) By contributing to a reduction in GHG emissions and energy dependency and to providing flexibility to the grids, energy communities and prosumers self-producing renewable energy are an essential cornerstone of the energy transition. In order to incentivise such practices in all Member States, self-produced electricity should be exempted from taxation. |
| Text proposed by the Commission | Amendment |
|---|---|
| (28) Targeted reductions in the tax level may prove necessary to tackle the social impact of energy taxes. An exemption from taxation may temporarily prove necessary to protect vulnerable households. | (28) Targeted reductions in the tax level may prove necessary to tackle the social impact of energy taxes. An exemption from taxation may prove necessary to protect households living in a condition of energy or transport poverty. Energy is essential and access to energy services is a basic social right. Energy poverty should be considered as the inability of a household to support a level of energy supply adequate to guarantee basic levels of comfort and health, possibly due to one or more of the following factors: low income, high-energy prices and low quality, poor performing housing stock. Households should be able to afford the heating, cooling and electricity needed for a decent quality of life and to live in a healthy indoor environment in both warm and cold seasons. In that regard, energy poverty could also encompass those households that spend a large share of their disposable income on energy services, those that are at risk of poverty after deducting housing and energy costs, as well as those obliged to reduce their energy expenditures due to their income conditions. The quality of housing stock could also be a criterion defining a condition of energy poverty. |
| Text proposed by the Commission | Amendment |
|---|---|
| (28a) The implementation of this Directive may have socio-economic consequences as well as a diverse impact between different parts of the population and Member States. In this regard, a Social Monitor is established by this Directive to assess the implementation of the Directive and its impact in the different Member States, regions and different parts of the population. The Social Monitor will assign reporting obligations to both the Commission and Member States. While the Commission will provide a more holistic overview, also in relation with the evolution of energy prices, Member States will describe the social measures taken to ease the potential socio-economic consequences of the Directive, with a special emphasis on the state of energy poverty. According to the assessments of the Social Monitor, if no significant progress is made to mitigate energy poverty, Member States might decide to prolong the transition period for households living in a condition, or being at risk, of energy poverty and transport poverty. |
| Text proposed by the Commission | Amendment |
|---|---|
| (28b) To empower citizens and consumers in the energy transition, and facilitate investment in energy efficiency and renewable energy sources, taxation should incentivise local self-production, storage, sharing, and consumption of renewable energy, both individually and jointly. In this way, renewable energy communities, as an organisational concept aimed at allowing households, including vulnerable and poor ones, SMEs, start-ups and local authorities to collaborate to take ownership in the energy transition, should also be promoted. |
| Text proposed by the Commission | Amendment |
|---|---|
| (29) In view of the financial, economic and environmental effects on each Member State, such as the need of electrification of the transport sector, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of other exemptions or reduced levels of taxation. For reasons of protection of environment and human health, including the reduction of air pollution, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of specific increased rates. Such authorisation, following a justified request by Member States and on a proposal from the Commission, should be adopted by means of a Council implementing decision in accordance with Article 291 of the TFEU. Such measures should be under regular review. | (29) In view of the financial, economic and environmental effects on each Member State, such as the need of decarbonisation of the transport sector, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of other exemptions or reduced levels of taxation. For reasons of protection of environment and human health, including the reduction of air pollution, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of specific increased rates. Such authorisation, following a justified request by Member States and on a proposal from the Commission, should be adopted by means of a Council implementing decision in accordance with Article 291 of the TFEU. Such measures should be under regular review. |
| Text proposed by the Commission | Amendment |
|---|---|
| (30) The list of energy products subject to the control and movement provisions of Council Directive 2008/118/EC33 should include selected energy products, in order to ensure a unified and standardised treatment of those products and to take into account the risk of tax evasion, avoidance or abuse. | (30) The list of energy products subject to the control and movement provisions of Council Directive 2008/118/EC33 should include selected energy products, in order to ensure a unified and standardised treatment of those products and to take into account the risk of tax evasion or tax avoidance. |
| 33 Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12). | 33 Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12). |
| Text proposed by the Commission | Amendment |
|---|---|
| (34) In order to ensure uniform conditions for the implementation of this Directive, implementing powers should be conferred on the Commission to determine whether the control and movement provisions of Directive 2008/118/EC are to apply to the products giving rise to evasion, avoidance or abuse. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council34 . | (34) In order to ensure uniform conditions for the implementation of this Directive, implementing powers should be conferred on the Commission to determine whether the control and movement provisions of Directive 2008/118/EC are to apply to the products giving rise to tax evasion or tax avoidance. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council34 . |
| 34 Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13). | 34 Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13). |
| Text proposed by the Commission | Amendment |
|---|---|
| (35) Reference should be made to the version presently applicable of the Combined Nomenclature. In order to ensure that the references to Combined Nomenclature (CN) codes in this Directive are updated whenever necessary, and that the minimum rates of taxation reflect prices evolution, the power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of updating the reference to those CN codes, and in respect of updating the minimum tax rates based on yearly variations of the consumer price index. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. | (35) Reference should be made to the version presently applicable of the Combined Nomenclature. In order to ensure that the references to Combined Nomenclature (CN) codes in this Directive are updated whenever necessary, the power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of updating the reference to those CN codes. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the Council receives all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. |
| Text proposed by the Commission | Amendment |
|---|---|
| (36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should take into account the proper functioning of the internal market, environmental and social considerations, the real value of the minimum levels of taxation and the wider relevant objectives of the Treaties. | (36) Every five years and for the first time five years after the entry into force of this Directive, the Commission should report to the European Parliament and the Council on the application of this Directive, examining in particular the minimum levels of taxation, the impact and market accessibility of innovation and technological developments, especially as regards energy efficiency, the use of electricity in transport and the justification for the exemptions, reductions and differentiations laid down in this Directive. The report should also take into account the technological development for tracking the origin of electricity consumed by the final user and to assess possible distinct tax rates. |
| Text proposed by the Commission | Amendment |
|---|---|
| Where Directive 2012/27/EU or Directive (EU) 2018/2001, as the case may be, do not contain a net calorific value for the product concerned, Member States shall refer to relevant available information on its net calorific value. | Where Directive 2012/27/EU or Directive (EU) 2018/2001, as the case may be, do not contain a net calorific value for the product concerned, Member States shall refer to relevant available information on its net calorific value. The Commission shall add a conversion table per each energy product and electricity summarizing energy content-based minimum rates per volume unit. |
| 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. | 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 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 |
|---|---|
| (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 fuels as defined in the [Directive on common rules for the internal markets in renewable and natural gases and in hydrogen COM/2021/803] and recycled carbon fuels as defined in Article 2, point (35), of Directive (EU) 2018/2001.. |
| 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 |
|---|---|
| Those delegated acts shall not result in any changes in the minimum tax rates set in this Directive or in the addition or removal of any energy products and electricity. | Those delegated acts shall not result in any changes in the minimum tax rates set in this Directive or in the addition or removal of any energy products and electricity. The Commission shall attach codes of the Combined Nomenclature to Annex I. |
| 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 energy products for chemical reduction and in electrolytic and metallurgical process, including various hydrogen production methods, such as methane pyrolysis or carbon capture, storage and utilisation 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 |
|---|---|
| - mineralogical processes, which shall mean the processes classified in the NACE nomenclature under code 23 'manufacture of other non-metallic mineral products' in Regulation (EC) No 1893/2006 on the statistical classification of economic activities in the European Community; |
| 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 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 |
|---|---|
| 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 |
|---|---|
| Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033. | Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table A of Annex I, the gradual increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 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 gradual 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 |
|---|---|
| (da) vehicles in remote regions and islands without properly developed public transport services. |
| Text proposed by the Commission | Amendment |
|---|---|
| Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2033. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2033. | Without prejudice to Article 5(2), when a transitional period is applicable as provided for in Table C of Annex I, the gradual increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 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 |
|---|---|
| 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 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. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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: |
| Text proposed by the Commission | Amendment |
|---|---|
| (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 products; |
| Text proposed by the Commission | Amendment |
|---|---|
| — generated from fuel cells; | — generated from fuel cells powered by renewable fuels of non-biological origin; |
| Text proposed by the Commission | Amendment |
|---|---|
| - 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 (EU) 2018/2001; |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 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 point. |
| Text proposed by the Commission | Amendment |
|---|---|
| (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 |
| Text proposed by the Commission | Amendment |
|---|---|
| (e) products falling within CN code 2705 used for heating purposes. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| Member States may apply under fiscal control total or partial exemptions or reductions in the level of taxation to: | |
| (a) 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 and already meets the related criteria on the date of entry into force of this Directive; | |
| (b) products falling within CN code 2705 used for heating purposes. |
| Text proposed by the Commission | Amendment |
|---|---|
| Member States shall exempt consumers under renewable energy purchase agreement, energy communities and active consumers whose self-production of electricity derives from products specified in this Article. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 or at risk of energy poverty as defined in the Energy Efficiency Directive or in a condition of transport poverty or living who are also below the 60 % of the national median equivalised disposable income shall be exempt for a maximum period of ten years after the entry into force of this Directive. |
| Text proposed by the Commission | Amendment |
|---|---|
| As set out in the proposal for a [Directive of the European Parliament and of the Council on energy efficiency (recast) (COM(2021)558)], energy poverty means a household’s inability linked to the non-affordability to meet its basic energy supply needs and lack of access to essential energy services as to guarantee basic levels of comfort and health, a decent standard of living, including adequate heating and cooling, lighting, and energy to power appliances, in the relevant national context, existing social policy and other relevant policies, as a result of an insufficient disposable income. |
| Text proposed by the Commission | Amendment |
|---|---|
| For the purpose of this Directive, households living in a condition of or at risk of energy poverty may be identified using the following criteria: | |
| (a) the share of energy costs to the disposable income, after deduction of housing costs, is more than double the national median share; | |
| (b) the share of disposable income spent on energy services is above the median and the disposable income after energy and housing costs is equal or falls below the “risk of poverty” threshold; | |
| (c) the absolute energy expenditure is lower than half the national median energy expenditure; | |
| (d) total population living in a dwelling with a leaking roof, damp walls, floors or foundation, or rot in window frames or floor. |
| Text proposed by the Commission | Amendment |
|---|---|
| After the end of the transition period, if according to the Social Monitor as set out in Article 30a no significant progress has been made, Member States shall continue to exempt households recognised in a condition of or at risk of energy poverty. |
| Text proposed by the Commission | Amendment |
|---|---|
| (da) reductions in the level of taxation, which shall not fall below the minimum levels set out in Table B of Annex I to this Directive, for energy products with a market share of less than 1 % in that Member State. |
| Text proposed by the Commission | Amendment |
|---|---|
| Beneficiaries or associations of beneficiaries shall commit to achieving highly energy-efficient, circular, zero-pollution and renewable based business operation through actions which may relate, among other things, to a reduction in energy consumption, the uptake of renewable energy source or a reduction in emissions and other pollutants. |
| 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 |
|---|---|
| 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 |
|---|---|
| Article 26a | |
| Reporting for the Commission - Social monitor | |
| By … [two years after the date of entry into force of this Directive] and every two years thereafter, the Commission shall adopt and make publicly available a report providing detailed assessments of the situation of energy prices in Member States and on the Union market and of the effects of this Directive thereon. | |
| That Report shall include all relevant facts and figures covering developments in energy prices, as well as an assessment of the effects of the implementation of this Directive on those prices, with special emphasis on households living in the condition of or at risk of energy poverty 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 and exemptions. This shall specifically apply to justified cases related to households living in the condition of energy poverty to prevent inadequate price jumps that may occur after the end of the transitional period. | |
| The Commission in cooperation with Member States shall use the criteria set out in this Directive to identify and report on the number of households that are living in energy poverty. |
| Text proposed by the Commission | Amendment |
|---|---|
| 4a. Before adopting the delegated act, the Commission shall inform the European Parliament of the composition of the experts’ committee, the state of play and the result of the consultation process with the experts. |
| 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 |
|---|---|
| Article 30a | |
| Reporting for the Member States - Social monitor | |
| By … [two years after the date of 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 report shall include at least: | |
| (a) the ratio of the actual amount of increased revenues passed to MS’ national budget as a result of revised energy taxation to the amount of resources used on social measures tackling. | |
| (b) energy prices developments and relevant data available covering or mapping the energy poverty and risk of energy poverty per region, per household, and per income group | |
| (c) a detailed mapping of social instruments and measures implemented in the MS tackling the socio-economic consequences linked to the application of this revision. | |
| In order to avoid excessive administrative burden, Member State may combine this Report into existing frameworks such as the National Climate and Energy Plan or the National Reform Programme. |
| 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, the Commission shall perform a review of this Directive and submit to the European Parliament and 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 consider to, inter alia, examine the minimum levels of taxation, in particular whether the minimum levels of taxation should be revised or expanded to reflect the carbon content and air pollution of energy products, the impact and market accessibility of innovation and technological developments, in particular as regards energy efficiency, the market accessibility and the use of renewable fuels and 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, the effects of this Directive on the economic, social and territorial cohesion of Member States and regions that solely rely on aviation and maritime transport as well as and the relevant wider objectives of the Treaties. |
Back matter, 1
Parts that accompany the text rather than belong to it: explanatory statement, annexes, opinions appended by other committees. Collapsed.
Annex: entities or persons from whom the rapporteur for the opinion has received input 1 block
Procedure pages and committee votes
How the committees handled the text and how their members voted on it. Collapsed.
Procedure – committee asked for opinion 1 block
| Title | Restructuring the Union framework for the taxation of energy products and electricity (recast) | |
| References | COM(2021)0563 – C9-0362/2021 – 2021/0213(CNS) | |
| Committee(s) responsible | ECON | |
| Opinion by Date announced in plenary | ITRE 7.10.2021 | |
| Rapporteur for the opinion Date appointed | Borys Budka 29.1.2025 | |
| Simplified procedure - date of decision | 29.1.2025 | |
| Date adopted | 19.2.2025 | |
| Result of final vote | +: –: 0: | 56 12 15 |
| Members present for the final vote | Oihane Agirregoitia Martínez, Wouter Beke, Hildegard Bentele, Tom Berendsen, Paolo Borchia, Markus Buchheit, João Cotrim De Figueiredo, Giovanni Crosetto, Raúl de la Hoz Quintano, Pilar del Castillo Vera, Elena Donazzan, Sofie Eriksson, Jan Farský, Sigrid Friis, Lina Gálvez, Alexandra Geese, Jens Geier, Nicolás González Casares, Giorgio Gori, Bart Groothuis, Christophe Grudler, Elisabetta Gualmini, Niels Flemming Hansen, Eero Heinäluoma, Ivars Ijabs, Fernand Kartheiser, Seán Kelly, Rudi Kennes, Michał Kobosko, Ondřej Krutílek, Eszter Lakos, Morten Løkkegaard, Sara Matthieu, Eva Maydell, Marina Mesure, Jana Nagyová, Dan Nica, Angelika Niebler, Ville Niinistö, Mirosława Nykiel, Daniel Obajtek, Thomas Pellerin-Carlin, Tsvetelina Penkova, Pascale Piera, Virgil-Daniel Popescu, Jüri Ratas, Aura Salla, Elena Sancho Murillo, Paulius Saudargas, Benedetta Scuderi, Anthony Smith, Nicolae Ştefănuță, Anna Stürgkh, Beata Szydło, Dario Tamburrano, Bruno Tobback, Matej Tonin, Isabella Tovaglieri, Yvan Verougstraete, Mariateresa Vivaldini, Andrea Wechsler, Angelika Winzig, Nicola Zingaretti | |
| Substitutes present for the final vote | Christophe Bay, Carlo Ciccioli, Kamila Gasiuk-Pihowicz, Krzysztof Hetman, Radan Kanev, Marion Maréchal, Dario Nardella, João Oliveira, René Repasi, Virginijus Sinkevičius, Zala Tomašič, Francesco Torselli | |
| Members under Rule 216(7) present for the final vote | Arno Bausemer, Marie-Luce Brasier-Clain, Valérie Deloge, Angéline Furet, Catherine Griset, Pär Holmgren, Milan Mazurek, Malika Sorel |
Final vote by roll call in committee asked for opinion 3 blocks
56 · For
- EPP
- Wouter Beke, Hildegard Bentele, Tom Berendsen, Pilar del Castillo Vera, Raúl de la Hoz Quintano, Jan Farský, Kamila Gasiuk-Pihowicz, Niels Flemming Hansen, Krzysztof Hetman, Seán Kelly, Eszter Lakos, Eva Maydell, Angelika Niebler, Mirosława Nykiel, Virgil-Daniel Popescu, Jüri Ratas, Aura Salla, Paulius Saudargas, Zala Tomašič, Matej Tonin, Andrea Wechsler, Angelika Winzig
- Renew
- Oihane Agirregoitia Martínez, Sigrid Friis, Christophe Grudler, Ivars Ijabs, Michał Kobosko, Morten Løkkegaard, Anna Stürgkh, Yvan Verougstraete
- S&D
- Sofie Eriksson, Lina Gálvez, Jens Geier, Nicolás González Casares, Giorgio Gori, Elisabetta Gualmini, Eero Heinäluoma, Dario Nardella, Dan Nica, Thomas Pellerin-Carlin, Tsvetelina Penkova, René Repasi, Elena Sancho Murillo, Bruno Tobback, Nicola Zingaretti
- The Left
- Rudi Kennes, Marina Mesure, Anthony Smith, Dario Tamburrano
- Greens
- Alexandra Geese, Pär Holmgren, Sara Matthieu, Ville Niinistö, Benedetta Scuderi, Virginijus Sinkevičius, Nicolae Ştefănuță
12 · Against
- ESN
- Arno Bausemer, Markus Buchheit, Milan Mazurek
- Patriots
- Christophe Bay, Paolo Borchia, Marie-Luce Brasier-Clain, Valérie Deloge, Angéline Furet, Catherine Griset, Pascale Piera, Malika Sorel, Isabella Tovaglieri
15 · Abstained
- ECR
- Carlo Ciccioli, Giovanni Crosetto, Elena Donazzan, Fernand Kartheiser, Ondřej Krutílek, Marion Maréchal, Daniel Obajtek, Beata Szydło, Francesco Torselli, Mariateresa Vivaldini
- EPP
- Radan Kanev
- Patriots
- Jana Nagyová
- Renew
- João Cotrim De Figueiredo, Bart Groothuis
- The Left
- João Oliveira
Connections
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Sources & citation
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- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2025). “OPINION on the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)”. Text, 19 February 2025. docId ITRE-AD-768158. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/ITRE-AD-768158 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/ITRE-AD-768158 (CC BY 4.0).
BibTeX
@misc{epw-text-itre-ad-768158,
author = {{European Parliament}},
title = {{OPINION on the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)}},
year = {2025},
date = {2025-02-19},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/ITRE-AD-768158}},
url = {https://news.eu-parl.st-solutions.dev/texts/ITRE-AD-768158},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId ITRE-AD-768158. Data: EP Open Data API: document record (CC BY 4.0)}
}