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 TRAN-AD-704637 · COM(2021)0563 – C90362/2021 – 2021/0213(CNS)
- Kind
- Opinion parliamentary committee TRAN-AD-704637
- Date
- 18 May 2022
- Committee
- Committee on Transport and Tourism
- Rapporteur
- Maria Grapini
- Dossier
- 2021-0213
More facts (2)
- Formats
- Official page PDF Word
- Reference
- COM(2021)0563 – C90362/2021 – 2021/0213(CNS)
In short
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The Committee on Transport and Tourism gives its opinion on the proposed Council directive restructuring EU rules on taxing energy products and electricity. It welcomes the proposal and calls on the lead committee to take its amendments into account. The opinion asks to end the full tax exemption for kerosene in aviation and heavy oil in maritime transport for intra-EU voyages, with minimum rates rising over ten years and a zero minimum rate for sustainable fuels and electricity. It wants fishing excluded from the directive's scope, or at least micro and small-scale fishing vessels, and asks that fuel-tax revenues in fisheries support small-scale fisheries. It proposes a zero minimum tax rate for sustainable fuels and electricity in rail for ten years, and earmarking of kerosene and bunker oil revenues for energy transition projects. It asks that delegated powers be time-limited and that the Commission report on the directive's application to both the Council and Parliament.
Position. The committee welcomes the proposal and asks the lead committee to take its amendments into account. It supports ending full tax exemptions for aviation and maritime fuels, wants fishing excluded, and seeks a zero minimum rate for sustainable fuels and electricity in rail.
Key points
- The committee welcomes the proposal to align energy taxation with climate goals and to stop fully exempting aviation kerosene and maritime heavy oil for intra-EU voyages.
- Minimum tax rates for these fuels would rise gradually over ten years, while sustainable fuels and electricity would get a zero minimum rate.
- Sustainable fuels and electricity used in rail should also benefit from a zero minimum tax rate.
- Fishing should be excluded from the directive's scope, or at least micro and small-scale fishing vessels, to avoid unfair treatment between fleets.
- Member States should partially earmark revenues from taxing kerosene and bunker oil for energy transition, innovative technologies and alternative fuels infrastructure.
- Member States should invest fuel-tax revenues from fisheries in projects strengthening small-scale fisheries and their transition to energy-efficient vessels.
- Delegated powers to update Combined Nomenclature codes should be limited to five years, not an indeterminate period.
- The Commission should report on the directive's application every three years, first three years after entry into force, to both the Council and Parliament.
- The Commission should add a conversion table per energy product and electricity, and attach Combined Nomenclature codes to Annex I.
- The application date for minimum tax levels on motor fuels, heating fuels and electricity should be moved from 1 January 2023 to 1 January 2025.
- Transitional increases in minimum tax levels should run until 1 January 2035 instead of 2033, and low-carbon fuels keep their first-year rate until then.
- Member States shall apply exemptions for electricity supplied to stationary aircraft and berthed vessels, and may apply reduced rates for rail and local public transport.
Who is affected
- Aviation and maritime sectors: kerosene and heavy oil for intra-EU voyages lose full exemption; sustainable fuels get zero minimum rate.
- Fishing sector: the committee wants fishing excluded from the directive, or at least micro and small-scale vessels.
- Rail sector: sustainable fuels and electricity used in rail would get a zero minimum tax rate for ten years.
- Road transport operators: a differentiated taxation rate for commercial motor fuels would be set at EU level.
- Member States: they would apply the new minimum tax levels, earmark certain revenues and report on the directive.
Figures and deadlines
- Ten years: transitional period for gradually increasing minimum tax rates for aviation and maritime fuels.
- Zero minimum rate for sustainable fuels and electricity in aviation, maritime and rail for ten years.
- 1 January 2025: new application date for minimum tax levels on motor fuels, heating fuels and electricity.
- 1 January 2035: end date for transitional increases in minimum tax levels, instead of 2033.
- Five years: proposed duration of delegated powers to the Commission, starting 1 January 2025.
- Three years: frequency and first deadline for the Commission's report on the directive's application.
- Four years after entry into force: start of the transitional period for minimum tax levels on intra-EU non-business flights.
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Short justification
The taxation of energy products and electricity plays an important role in the area of climate and energy policy and Directive 2003/96/EC ("Energy Taxation Directive" or "ETD") plays an important role to ensure the proper functioning of the Internal Market. However, since the adoption of the ETD, the underlying climate and energy policy framework changed radically and the Directive is no longer aligned with current EU policies.
Therefore, the Rapporteur welcomes this initiative and the objective to increase EU climate ambition and make Europe the first climate-neutral continent by 2050. In particular, the Rapporteur agrees with the crucial measure to no longer fully exempt kerosene used as fuel in the aviation industry and heavy oil used in the maritime industry from energy taxation for intra-EU voyages in the EU. Over a period of ten years, the minimum tax rates for these fuels will gradually increase while sustainable fuels for these sectors will benefit from a minimum rate of zero to foster their uptake. In this regard, the Rapporteur believes that sustainable fuels and electricity used in rail should also benefit from a minimum tax rate of zero.
If the fuel de-taxation scheme for the EU fishing sector is lifted, this would create an uneven playing field among operators at international level to the detriment of the EU producers, particularly small-scale ones. Moreover, unfair treatment between fleets should be avoided, since large vessels can undertake long fishing trips on single fuel bunkering enabling them to refuel at ports with lower fuel prices, while smaller vessels do not have this possibility.
Finally, it is important to remind some inter-institutional ground rules: the delegation of power to issue delegated acts should never be given for an indeterminate period of time and the report on the application of this Directive should be submitted both to the Council and to the European Parliament.
The Committee on Transport and Tourism calls on the Committee on Economic and Monetary Affairs, as the committee responsible, to take into account the following amendments:
| Text proposed by the Commission | Amendment |
|---|---|
| (3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28. Energy taxation can contribute to the ambition of at least 55 % reduction in net greenhouse gas emissions by 2030 compared to 1990, as well as to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and on health. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29 . | (3) It is necessary to ensure that clear taxation rules for energy products and electricity continue to contribute to the smooth functioning of the internal market while at the same time tackling the climate and environmental-related challenges in the context of the Communication from the Commission ‘The European Green Deal’28. Energy taxation can contribute to the objective of zero pollution through the implementation of the polluter-pays principle, by ensuring that the taxation of motor fuels, heating fuels and electricity better reflects the impact they have on the environment and on health. The contribution of energy taxation to those objectives has been endorsed by the Council Conclusions on the EU energy taxation framework29. The establishment of minimum levels of taxation should not damage intra-EU connectivity. Member States at the periphery, remote regions, islands and areas that are not able to rely on suitable alternative modes of transport for natural or infrastructural reasons depend on aviation and maritime transport and should not be disproportionately affected. New taxes on aviation and maritime fuels that would not take into account these specificities would penalise citizens living and businesses operating in these areas and, to a larger extent, would prove detrimental to the economic, social and territorial cohesion of the Union. |
| 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 |
|---|---|
| (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 the Union and Member States to achieve improvements in reductions of greenhouse gasses of the transport system, improve energy savings and energy efficiency,while spurring the uptake of renewable and carbon neutral sources. The proper functioning of the internal market requires common rules on that taxation. |
| 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 greenhouse gases. Moreover, the use of the revenues by the Member States towards the social inclusive green transition should be welcomed. |
| Text proposed by the Commission | Amendment |
|---|---|
| (5a) Member States should partially earmark the revenues obtained by taxation of kerosene and bunker oil, in order to develop projects focused on energy transition, innovative technologies and the deployment of alternative fuels infrastructure, supporting investments in the aviation and maritime sector and to assist these sectors to achieve the goals of the European Green Deal. |
| 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 prove detrimental to the proper functioning of the internal market as well as to the achievement of the climate and energy goals. |
| Text proposed by the Commission | Amendment |
|---|---|
| (8) As a party to the United Nations Framework Convention on Climate Change, the Union has ratified the Paris Agreement . The taxation of energy products and, where appropriate, electricity is one of the instruments available for achieving the Paris Agreement objectives. | (8) As a party to the United Nations Framework Convention on Climate Change, the Union has ratified the Paris Agreement . The taxation of energy products and, where appropriate, electricity is one of the instruments available for achieving the Paris Agreement objectives also with regard to the transport sector. |
| 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. | (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. |
| Text proposed by the Commission | Amendment |
|---|---|
| (13) As a general principle, Member States should apply to energy products and electricity levels of taxation not less than the minimum levels of taxation as set out by the Directive. Member States should be permitted to comply with the Union minimum taxation levels by taking into account the total charge levied in respect of all indirect taxes which they have chosen to apply (excluding VAT). | (13) As a general principle, Member States should apply to energy products and electricity levels of taxation not less than the minimum levels of taxation as set out by the Directive, maintaining the level playing field between Member States whilst safeguarding the competitiveness of the Union economy. Member States should be permitted to comply with the Union minimum taxation levels by taking into account the total charge levied in respect of all indirect taxes which they have chosen to apply (excluding VAT), ), as long as this does not negatively affect the level playing field between Member States. |
| Text proposed by the Commission | Amendment |
|---|---|
| (14) Fiscal arrangements made in connection with the implementation of this Union framework for the taxation of energy products and electricity are a matter for each Member State to decide. In this regard, Member States might decide not to increase the overall tax burden if they consider that the implementation of such a principle of tax neutrality could contribute to the restructuring and the modernisation of their tax systems by encouraging behaviour conducive to greater protection of the environment and increased labour use. | (14) Fiscal arrangements made in connection with the implementation of this Union framework for the taxation of energy products and electricity are a matter for each Member State to decide. In this regard, Member States might decide not to increase the overall tax burden if they consider that the implementation of such a principle of tax neutrality could contribute to the restructuring and the modernisation of their tax systems by encouraging behaviour conducive to greater protection of the environment, including by spurring energy efficiency renewable energy uptake and increased labour use. It should be strongly encouraged to design the tax system to effectively prevent transport poverty. |
| Text proposed by the Commission | Amendment |
|---|---|
| (15a) The possibility of applying differentiated national rates of taxation to the same product should be allowed in certain circumstances or permanent conditions, provided that Community minimum levels of taxation and internal market and competition rules are respected. |
| Text proposed by the Commission | Amendment |
|---|---|
| (18) Energy products used as a motor fuel for certain purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, notably in the transport sector. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating purposes during the necessary time following the entry into force of this Directive. | (18) Energy products used as a motor fuel for certain industrial and commercial purposes and those used as heating fuel are normally taxed at lower levels than those applicable to energy products used as a propellant. Electricity should always be among the least taxed energy sources in view of fostering its use, notably in the transport sector. To that purpose, Member States should endeavour to apply the same level of taxation to electricity used to charge electric vehicles as for heating purposes during the necessary time following the entry into force of this Directive. Considering the maritime transport sector, a tax exemption applying to electricity provided for vessels at berth (OPS) should be in place. Efforts need to be undertaken to source this electricity in a sustainable way. |
| Text proposed by the Commission | Amendment |
|---|---|
| (18a) In order to ensure a smooth implementation of this Directive, the Union minimum levels of taxation for motor fuels used for road transport would be reached over a transitional period of ten years. The taxation of motor fuels used by road goods and passenger transport operators for commercial purposes requires a specific treatment in order to limit the distortion of competition operators might be confronted with. A differentiated taxation rate for motor fuels used by road goods and passenger transport operators for commercial purposes should be established at Union level for every motor fuel. This taxation rate should not be lower than the Union minimum taxation rate. |
| Text proposed by the Commission | Amendment |
|---|---|
| (21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation, except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternatives. | (21) The Union and the Member States have concluded multilateral agreements regarding air services and air transport, or bilateral agreements with third countries. Those agreements include provisions related to the taxation of aviation fuel. Aviation fuel has traditionally had a privileged tax regime. The need to pursue the objectives of the Directive requires that, without prejudice to those international agreements, energy products and electricity supplied for intra-EU air navigation, except cargo-only flights should be taxed. The exemption for the fuel used by cargo-only flights is still needed in the absence of more efficient alternatives. The same is true of shipping, which is one of the most energy-efficient modes of transport, and key to ensuring European connectivity. Short-sea shipping within the EU is especially important in maintaining links between islands and remote regions and the European mainland. |
| Text proposed by the Commission | Amendment |
|---|---|
| (22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non-pleasure flights would be reached over a transitional period of ten years, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years. Energy products and electricity used for intra-EU business aviation and pleasure flights should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. | (22) In order to ensure a smooth implementation of this Directive, the minimum levels of taxation for motor fuels used for intra-EU non-business and non-pleasure flights would be reached over a transitional period of ten years starting from four years after the Directive enters into force, whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years. Energy products and electricity used for intra-EU business aviation and pleasure flights 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 |
|---|---|
| (22a) Given the international character of shipping, a global market-based measure would be the most suitable and effective option. The Union should therefore further increase the pressure on the International Maritime Organization (IMO) to make progress on the development of such a global market-based measure. Overall, Union initiatives addressing emissions from shipping should be compatible with IMO efforts in order to avoid carbon leakage and leakage of business to ports outside Europe. Accordingly, alignment with a market-based measure developed in the IMO should be closely examined to assess an overall impact on shipping sector together with this Directive. |
| Text proposed by the Commission | Amendment |
|---|---|
| (22b) A minimum rate of zero to sustainable biofuels and biogas, low-carbon fuels, renewable fuels of non-biological origin, advanced sustainable biofuels and biogas, and electricity should also be applied to rail for a period of ten years in order to develop more energy efficient and low carbon railway transport. |
| Text proposed by the Commission | Amendment |
|---|---|
| (23) Fuel used for waterborne navigation, including fishing, should also be taxed, and the Member States party to international agreements providing for the exemption of that fuel, have to, by the date of the application of this Directive, ensure they eliminate the incompatibilities. It is necessary to allow for a different level of taxation to be applied to the use of energy products and electricity for intra-EU waterborne regular service navigation, fishing and freight transport and their respective at berth activities. Considering the specificity of those uses, the minimum levels of taxation should be lower than the ones applicable to general motor fuel use. In order to provide an incentive to the use of sustainable alternative fuels and electricity, such fuels and electricity should be exempted from taxation for ten years. Energy products and electricity used for the remaining intra-EU waterborne navigation should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. | (23) Fuel used for waterborne navigation, excluding micro and small scale fishing vessels, should also be taxed, and the Member States party to international agreements providing for the exemption of that fuel, have to, by the date of the application of this Directive, ensure they eliminate the incompatibilities. It is necessary to allow for a different level of taxation to be applied to the use of energy products and electricity for intra-EU waterborne regular service navigation, and freight transport and their respective at berth activities. Considering the specificity of those uses, the minimum levels of taxation should be lower than the ones applicable to general motor fuel use. In order to provide an incentive to the use of sustainable alternative fuels and electricity, such fuels and electricity should be exempted from taxation for ten years. Energy products and electricity used for the remaining intra-EU waterborne navigation should be subject to the standard levels of taxation applicable to motor fuels and electricity in the Member States. |
| Text proposed by the Commission | Amendment |
|---|---|
| (24) For extra-EU air navigation, without prejudice to international obligations, and for extra-EU waterborne navigation, including fishing, Member States may exempt or apply the same levels of intra-EU taxation, according to the type of activity. | (24) For extra-EU air navigation, without prejudice to international obligations, Member States may exempt or apply the same levels of intra-EU taxation, according to the type of activity. |
| Text proposed by the Commission | Amendment |
|---|---|
| (24a) Ending fuel tax exemptions in the fisheries sector should not result in a burden for small-scale fisheries. Member States should invest the revenues generated by fuel taxes in the fisheries sector to fund projects aimed at strengthening small-scale fisheries' resilience and position in the value chain and at facilitating the transition of small-scale fisheries to energy-efficient vessels using sustainable renewable energy. |
| Text proposed by the Commission | Amendment |
|---|---|
| (25) Member States should be permitted to apply certain other exemptions or reduced levels of taxation, where that will not be detrimental to the environmental objectives, to the proper functioning of the internal market and will not result in distortions of competition. | (25) Member States should be permitted to apply certain other exemptions or reduced levels of taxation,where that will not be detrimental to the environmental, energy, objectives, to the proper functioning of the internal market and will not result in distortions of competition. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26a) It is desirable to establish a Community framework to allow Member States to exempt or reduce excise duties so as to promote low carbon 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 |
|---|---|
| (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 and protection of human health effects on each Member State such as the need to encourage the use of renewable fuels or blends in the transport sector, it is necessary to provide for a procedure authorising the introduction by Member States, for a set period, of other exemptions or reduced levels of taxation. |
| 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 three years and for the first time three years after the entry into force of this Directive, the Commission should report to the Council and to the European Parliament on the application of this Directive, examining in particular the minimum levels of taxation, the impact of innovation, market accessibility 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, the effects of this Directive on the economic, social and territorial cohesion of Member States and Union regions that solely rely on aviation and maritime transport as well as the wider relevant objectives of the Treaties. |
| 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 |
|---|---|
| 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 |
|---|---|
| (ba) Inland Waterway transport | |
| (b b) 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 |
|---|---|
| 1. Member States shall ensure that where equal minimum levels of taxation are laid down in Annex I in relation to a given use, equal levels of taxation are fixed for products put to that use. Member States shall also replicate at any time the ranking of minimum levels of taxation as laid down in Annex I in relation to different products for each given use. | 1. Member States shall ensure that where equal minimum levels of taxation are laid down in Annex I in relation to a given use, equal levels of taxation are fixed for products put to that use. Member States shall also replicate at any time the ranking of minimum levels of taxation as laid down in Annex I in relation to different products for each given use. This is without prejudice to Member States’ possibility to set different levels of national taxation mark ups on the products concerned. Where equal minimum levels of taxation are thus set, Member States shall also for reason of fiscal neutrality, ensure equal levels of national taxation on all products concerned. |
| 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 |
|---|---|
| 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 |
|---|---|
| As from 1 January 2023 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I. | As from 1 January 2025, the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Table A of Annex I. |
| 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 gradual increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2035. For low-carbon transitional fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2035. |
| Text proposed by the Commission | Amendment |
|---|---|
| The level of taxation applicable for commercial motor fuels in road transport shall also be fixed as set out in Table A of Annex 1. |
| Text proposed by the Commission | Amendment |
|---|---|
| As from 1 January 2023, notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Table B of Annex I. | As from 1 January 2025, notwithstanding Article 7, the minimum levels of taxation applicable to products used as motor fuel for the purposes set out in paragraph 2 of this Article shall be fixed as set out in Table B of Annex I. |
| 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 gradual increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2035. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2035. |
| Text proposed by the Commission | Amendment |
|---|---|
| As from 1 January 2023 , the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I . | As from 1 January 2025, the minimum levels of taxation applicable to heating fuels shall be fixed as set out in Table C of Annex I. |
| 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 gradual increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 January 2035. For low-carbon fuels, the minimum level of taxation set for the first year of the transitional period shall apply until 1 January 2035. |
| Text proposed by the Commission | Amendment |
|---|---|
| As from 1 January 2023 , the minimum levels of taxation applicable to electricity shall be fixed as set out in Table D of Annex I . | As from 1 January 2025, the minimum levels of taxation applicable to electricity shall be fixed as set out in Table D of Annex I . |
| 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 |
|---|---|
| 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 |
|---|---|
| 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, 4 years after the entry into force of this Directive, 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. |
| 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 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 |
|---|---|
| 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 |
|---|---|
| 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, excluding micro and small scale fishing vessels and freight transport departing Union ports. |
| Electricity used directly for charging waterborne vessels at berth is exempted from taxation (OPS). |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 liquefied natural gas, sustainable biofuels and biogas, low-carbon-fuels, renewable fuels of non-biological origin, advanced sustainable biofuels and biogas and electricity. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. | 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. This shall include voyages that are normally used for freight transport, but for logistical reasons do not carry revenue loads. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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 exemptions to electricity directly supplied to vessels berthed in ports, or vessels’ mobile batteries recharged at berth. |
| Text proposed by the Commission | Amendment |
|---|---|
| 5a. The revenues related to maritime transport shall be earmarked by the Member States and used to support projects and investments in the maritime sector. The eligible projects and investments shall focus on energy efficiency, energy transition, sustainable and circular ports, innovative technologies and the deployment of alternative fuels infrastructure, supporting the decarbonisation of the sector. |
Given the increased pressure of the needed climate measures and in order to limit the possibility of carbon leakage, the maritime sector should be supported in their energy transition.
| Text proposed by the Commission | Amendment |
|---|---|
| Article 15a | |
| Member States shall apply a minimum rate of zero to sustainable biofuels and biogas, low-carbon fuels, renewable fuels of non-biological origin, advanced sustainable biofuels and biogas, and electricity used by the railway sector over a transitional period of ten years. |
| 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 |
|---|---|
| (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 rail, metro, tram and trolley bus, and for local public passenger transport, vehicles for waste collection, armed forces and public administration, for disabled people transport and ambulances; |
| 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 a period of five years from 1 January 2025.The delegation of power shall be tacitly extended for periods of an identical duration, unless the Council opposes such extension not later than three months before the end of each period. |
| 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 |
|---|---|
| 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) and 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 |
|---|---|
| They shall apply those measures from [1 January 2023] . | They shall apply those measures from [1 January 2025]. |
| Text proposed by the Commission | Amendment |
|---|---|
| Every five years and for the first time five years after 1 January 2023, the Commission shall submit to the Council a report on the application of this Directive. | Every three years and for the first time three years after 1 January 2025, the Commission shall perform a review of this Directive and submit to the Council and to the European Parliament a report on the application of this Directive, and if needed, publish a new proposal. |
| Text proposed by the Commission | Amendment |
|---|---|
| Three years after the enter into force of this Directive, the Commission shall monitor, evaluate and report on the possible negative impacts of this Directive and, where appropriate, propose measures to prevent such negative effects and to ensure the effectiveness of the 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 the minimum levels of taxation, the impact of innovation, market accessibility 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 effects of this Directive on the economic, social and territorial cohesion of Member States and Union regions that solely rely on aviation and maritime transport 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 2025 , without prejudice to the obligations of the Member States relating to the time-limits for the transposition into national law and the dates of application of the Directives set out in Annex II, Part B. |
| Text proposed by the Commission | Amendment |
|---|---|
| Article 1(1), Article 2(1), point (a), Article 2(2), Article 2(3), first subparagraph, Article 4, Article 6, Article 8(2), Article 10, Article 11, Article 12, Article 16, point (a), Article 16, point (b), Article 20, Article 21(1), point (a), Article 21(1), point (c), Article 21(1), points (e) to (h), Article 21(1), point (n), Article 21(3), Article 22(2) and (3), Article 22(5), Article 23, Article 24, Article 25(1), Article 26(2), and Article 27, which are unchanged by comparison with the repealed Directive, shall apply from 1 January 2023. | Article 1(1), Article 2(1), point (a), Article 2(2), Article 2(3), first subparagraph, Article 4, Article 6, Article 8(2), Article 10, Article 11, Article 12, Article 16, point (a), Article 16, point (b), Article 20, Article 21(1), point (a), Article 21(1), point (c), Article 21(1), points (e) to (h), Article 21(1), point (n), Article 21(3), Article 22(2) and (3), Article 22(5), Article 23, Article 24, Article 25(1), Article 26(2), and Article 27, which are unchanged by comparison with the repealed Directive, shall apply from 1 January 2025. |
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Petrol | 10,75 | 10,75 |
| Gasoil | 10,75 | 10,75 |
| Kerosene | 10,75 | 10,75 |
| Non-sustainable biofuels | 10,75 | 10,75 |
| Liquefied Petroleum Gas (LPG) | 7,17 | 10,75 |
| Natural gas | 7,17 | 10,75 |
| Non-sustainable biogas | 7,17 | 10,75 |
| Non renewable fuels of non-biological origin | 7,17 | 10,75 |
| Sustainable food and feed crop biofuels | 5,38 | 10,75 |
| Sustainable food and feed crop biogas | 5,38 | 10,75 |
| Sustainable biofuels | 5,38 | 5,38 |
| Sustainable biogas | 5,38 | 5,38 |
| Low-carbon fuels | 0,15 | 5,38 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable biofuels and biogas | 0,15 | 0,15 |
| Start of transitional period (01.01.2025) | Final rate after completion of transitional period (01.01.2035) before indexation | |
| Petrol | 10,75 | 10,75 |
| Gasoil | 10,75 | 10,75 |
| Kerosene | 10,75 | 10,75 |
| Non-sustainable biofuels | 10,75 | 10,75 |
| Liquefied Petroleum Gas (LPG) | 5,38 | 10,75 |
| Natural gas | 5,38 | 10,75 |
| Non-sustainable biogas | 5,38 | 10,75 |
| Non renewable fuels of non-biological origin | 7,17 | 10,75 |
| Sustainable food and feed crop biofuels | 0,15 | 7,17 |
| Sustainable food and feed crop biogas | 0,15 | 7,17 |
| Sustainable biofuels | 0,00 | 5,38 |
| Sustainable biogas | 0,00 | 5,38 |
| Low-carbon fuels | 0,00 | 5,38 |
| Renewable fuels of non-biological origin | 0,00 | 0,15 |
| Advanced sustainable biofuels and biogas | 0,00 | 0,15 |
| Electricity | 0,00 | 0,15 |
Table A.1 - Maximum levels of taxation applicable to electricity for the purposes of Article 7 (in EUR/Gigajoule)
| Text proposed by the Commission | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Gas oil | 0,9 | 0,9 |
| Heavy fuel oil | 0,9 | 0,9 |
| Kerosene | 0,9 | 0,9 |
| Non-sustainable biofuels | 0,9 | 0,9 |
| Liquefied Petroleum Gas (LPG) | 0,6 | 0,9 |
| Natural gas | 0,6 | 0,9 |
| Non-sustainable biogas | 0,6 | 0,9 |
| Non renewable fuels of non-biological origin | 0,6 | 0,9 |
| Sustainable food and feed crop biofuels | 0,45 | 0,9 |
| Sustainable food and feed crop biogas | 0,45 | 0,9 |
| Sustainable biofuels | 0,45 | 0,45 |
| Sustainable biogas | 0,45 | 0,45 |
| Low-carbon fuels | 0,15 | 0,45 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable biofuels and biogas | 0,15 | 0,15 |
| Amendment | ||
| Start of transitional period (01.01.2025) | Final rate after completion of transitional period (01.01.2035) before indexation | |
| Gas oil | 0,9 | 0,9 |
| Heavy fuel oil | 0,9 | 0,9 |
| Kerosene | 0,9 | 0,9 |
| Non-sustainable biofuels | 0,9 | 0,9 |
| Liquefied Petroleum Gas (LPG) | 0,0 | 0,9 |
| Natural gas | 0,0 | 0,9 |
| Non-sustainable biogas | 0,0 | 0,9 |
| Non renewable fuels of non-biological origin | 0,6 | 0,9 |
| Sustainable food and feed crop biofuels | 0,15 | 0,9 |
| Sustainable food and feed crop biogas | 0,15 | 0,9 |
| Sustainable biofuels | 0,00 | 0,45 |
| Sustainable biogas | 0,00 | 0,45 |
| Low-carbon fuels | 0,00 | 0,45 |
| Renewable fuels of non-biological origin | 0,00 | 0,15 |
| Advanced sustainable biofuels and biogas | 0,00 | 0,15 |
| Electricity | 0,00 | 0,15 |
| Text proposed by the Commission | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Gas oil | 0,9 | 0,9 |
| Heavy fuel oil | 0,9 | 0,9 |
| Kerosene | 0,9 | 0,9 |
| Coal and coke | 0,9 | 0,9 |
| Non-sustainable bioliquids | 0,9 | 0,9 |
| Non-sustainable solid products falling within CN codes 4401 and 4402 | 0,9 | 0,9 |
| Liquefied Petroleum Gas (LPG) | 0,6 | 0,9 |
| Natural gas | 0,6 | 0,9 |
| Non-sustainable biogas | 0,6 | 0,9 |
| Non renewable fuels of non-biological origin | 0,6 | 0,9 |
| Sustainable food and feed crop bioliquids | 0,45 | 0,9 |
| Sustainable food and feed crop biogas | 0,45 | 0,9 |
| Sustainable bioliquids | 0,45 | 0,45 |
| Sustainable biogas | 0,45 | 0,45 |
| Sustainable solid products falling within CN codes 4401 and 4402 | 0,45 | 0,45 |
| Low-carbon fuels | 0,15 | 0,45 |
| Renewable fuels of non-biological origin | 0,15 | 0,15 |
| Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 4402 | 0,15 | 0,15 |
| Amendment | ||
| Start of transitional period (01.01.2025) | Final rate after completion of transitional period (01.01.2035) before indexation | |
| Gas oil | 0,9 | 0,9 |
| Heavy fuel oil | 0,9 | 0,9 |
| Kerosene | 0,9 | 0,9 |
| Coal and coke | 0,9 | 0,9 |
| Non-sustainable bioliquids | 0,9 | 0,9 |
| Non-sustainable solid products falling within CN codes 4401 and 4402 | 0,9 | 0,9 |
| Liquefied Petroleum Gas (LPG) | 0,6 | 0,9 |
| Natural gas | 0,6 | 0,9 |
| Non-sustainable biogas | 0,6 | 0,9 |
| Non renewable fuels of non-biological origin | 0,6 | 0,9 |
| Sustainable food and feed crop bioliquids | 0,15 | 0,9 |
| Sustainable food and feed crop biogas | 0,15 | 0,9 |
| Sustainable bioliquids | 0,00 | 0,45 |
| Sustainable biogas | 0,00 | 0,45 |
| Sustainable solid products falling within CN codes 4401 and 4402 | 0,00 | 0,45 |
| Low-carbon fuels | 0,00 | 0,45 |
| Renewable fuels of non-biological origin | 0,00 | 0,15 |
| Advanced sustainable bioliquids, biogas and products falling within CN codes 4401 and 4402 | 0,00 | 0,15 |
| Electricity | 0,00 | 0,15 |
Table C.1 - Maximum levels of taxation applicable to electricity used for heating (in EUR/Gigajoule)
| Text proposed by the Commission | ||
| Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule) | ||
| Start of transitional period (01.01.2023) | Final rate after completion of transitional period (01.01.2033) before indexation | |
| Electricity | 0,15 | 0,15 |
| Amendment | ||
| Table D. — Minimum levels of taxation applicable to electricity (in EUR/Gigajoule) | ||
| Start of transitional period (01.01.2025) | Final rate after completion of transitional period (01.01.2035) before indexation | |
| Electricity | 0,00 | 0,15 |
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 responsible Date announced in plenary | ECON 7.10.2021 | |
| Opinion by Date announced in plenary | TRAN 7.10.2021 | |
| Rapporteur for the opinion Date appointed | Maria Grapini 29.10.2021 | |
| Discussed in committee | 3.3.2022 | |
| Date adopted | 17.5.2022 | |
| Result of final vote | +: –: 0: | 36 10 2 |
| Members present for the final vote | Magdalena Adamowicz, Andris Ameriks, José Ramón Bauzá Díaz, Izaskun Bilbao Barandica, Paolo Borchia, Karolin Braunsberger-Reinhold, Marco Campomenosi, Massimo Casanova, Ciarán Cuffe, Jakop G. Dalunde, Karima Delli, Anna Deparnay-Grunenberg, Ismail Ertug, Gheorghe Falcă, Giuseppe Ferrandino, Carlo Fidanza, Mario Furore, Søren Gade, Isabel García Muñoz, Jens Gieseke, Elsi Katainen, Kateřina Konečná, Bogusław Liberadzki, Peter Lundgren, Benoît Lutgen, Elżbieta Katarzyna Łukacijewska, Marian-Jean Marinescu, Tilly Metz, Cláudia Monteiro de Aguiar, Caroline Nagtegaal, Jan-Christoph Oetjen, João Pimenta Lopes, Rovana Plumb, Tomasz Piotr Poręba, Dominique Riquet, Massimiliano Salini, Vera Tax, Barbara Thaler, István Ujhelyi, Henna Virkkunen, Petar Vitanov, Elissavet Vozemberg-Vrionidi, Lucia Vuolo, Roberts Zīle, Kosma Złotowski | |
| Substitutes present for the final vote | Clare Daly, Maria Grapini, Roman Haider |
Final vote by roll call in committee asked for opinion 3 blocks
36 · For
- ECR
- Carlo Fidanza, Tomasz Piotr Poręba, Roberts Zīle, Kosma Złotowski
- ID
- Paolo Borchia, Marco Campomenosi, Massimo Casanova
- EPP
- Magdalena Adamowicz, Karolin Braunsberger-Reinhold, Gheorghe Falcă, Jens Gieseke, Elżbieta Katarzyna Łukacijewska, Benoît Lutgen, Marian-Jean Marinescu, Cláudia Monteiro de Aguiar, Massimiliano Salini, Barbara Thaler, Henna Virkkunen, Elissavet Vozemberg-Vrionidi, Lucia Vuolo
- Renew
- José Ramón Bauzá Díaz, Izaskun Bilbao Barandica, Søren Gade, Elsi Katainen, Caroline Nagtegaal, Dominique Riquet
- S&D
- Andris Ameriks, Ismail Ertug, Giuseppe Ferrandino, Isabel García Muñoz, Maria Grapini, Bogusław Liberadzki, Rovana Plumb, Vera Tax, István Ujhelyi, Petar Vitanov
10 · Against
- ECR
- Peter Lundgren
- No group
- Mario Furore
- The Left
- Clare Daly, Kateřina Konečná, João Pimenta Lopes
- Greens
- Ciarán Cuffe, Jakop G. Dalunde, Karima Delli, Anna Deparnay-Grunenberg, Tilly Metz
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 (2022). “OPINION on the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)”. Text, 18 May 2022. docId TRAN-AD-704637. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/TRAN-AD-704637 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/TRAN-AD-704637 (CC BY 4.0).
BibTeX
@misc{epw-text-tran-ad-704637,
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 = {2022},
date = {2022-05-18},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/TRAN-AD-704637}},
url = {https://news.eu-parl.st-solutions.dev/texts/TRAN-AD-704637},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId TRAN-AD-704637. Data: EP Open Data API: document record (CC BY 4.0)}
}