Go back to the Europarl portal

Choisissez la langue de votre document :

 Index 
 Previous 
 Next 
 Full text 
Texts adopted
PDF 118k
Wednesday, 24 September 2003 - Strasbourg Final edition
Taxation of energy products and electricity *
P5_TA(2003)0404A5-0302/2003

European Parliament legislative resolution on the draft Council directive restructuring the Community framework for the taxation of energy products and electricity (8084/2003 – C5-0192/2003 – 1997/0111(CNS))

(Consultation procedure – Renewed consultation)

The European Parliament ,

–   having regard to the Council draft (8084/2003)(1) ,

–   having regard to the Commission proposal to the Council (COM(1997) 30)(2) ,

–   having regard to its position of 13 April 1999(3) ,

–   having been reconsulted by the Council pursuant to Article 93 of the EC Treaty (C5-0192/2003),

–   having regard to Rules 67 and 71(3) of its Rules of Procedure,

–   having regard to the report of the Committee on Economic and Monetary Affairs and the opinion of the Committee on Industry, External Trade, Research and Energy (A5-0302/2003),

1.  Approves the Council draft as amended;

2.  Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty;

3.  Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

4.  Calls on the Council to consult Parliament again if it intends to amend the draft substantially or replace it with another text;

5.  Instructs its President to forward its position to the Council and Commission.

Council draft   Amendments by Parliament
Amendment 1
Recital 28b
(28b) 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. The regular review of such exemptions or reductions should be undertaken;
(28b) 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. The regular review of such exemptions or reductions, to which a time limit should apply, should be undertaken;
 
(This amendment applies throughout the text. Adopting it will necessitate corresponding changes throughout.)
Amendment 16
Article 2, paragraph 1, point (a)
(a) products falling within CN codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel;
Deleted
Amendment 17
Article 2, paragraph 2a (new)
 
2a. This Directive shall not apply to "chemically unmodified pure vegetable oil", which is covered by codes NC 1507 to 1515.
Amendment 7
Article 7, paragraph 1
1.  As from 1 January 2004 and from 1 January 2010 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Annex 1.A.
1.  As from 1 January 2004 and from 1 January 2008 , the minimum levels of taxation applicable to motor fuels shall be fixed as set out in Annex 1.A.
Not later than 1 January 2012 , the Council, acting unanimously after consulting the European Parliament, shall, on the basis of a report and a proposal from the Commission, decide upon the minimum levels of taxation for gas oil for a further period beginning on 1 January 2013 .
Not later than 1 January 2010 , the Council shall, on the basis of a report and a proposal from the Commission, decide upon the minimum levels of taxation for gas oil for a further period beginning on 1 January 2011 .
Amendment 4
Article 12, paragraph 2a (new)
 
2a. The unit of measurement used as the basis for calculating the taxation must not give rise to distortions between the different energy sources.
Amendment 9
Article 14, paragraph 1, point (b)
(b) energy products supplied for use as fuel for the purpose of air navigation other than in private pleasure-flying.
(b) energy products supplied for use as fuel for the purpose of air navigation other than in private pleasure-flying for as long as such products are exempt as a result of international obligations .
Amendment 10
Article 15, paragraph 1
Facultative exemptions or reductions
Exemptions or reductions
1.  Without prejudice to other Community provisions, Member States may apply under fiscal control total or partial exemptions or reductions in the level of taxation to:
1.  Without prejudice to other Community provisions, Member States shall apply under fiscal control total or partial exemptions or reductions in the level of taxation to:
Amendment 11
Article 15, paragraph 1, point (b)
(b) electricity:
(b) electricity, hydrogen or any vector used in fuel cells :
- of solar, wind, wave, tidal or geothermal origin;
- of solar, wind, wave, tidal or geothermal origin;
- of hydraulic origin produced in hydroelectric installations;
- of hydraulic origin produced in hydroelectric installations;
- generated from biomass or from products produced from biomass;
- generated from biomass or from products produced from biomass;
- generated from methane emitted by abandoned coalmines;
- generated from methane emitted by abandoned coalmines;
- generated from fuel cells;
 
Amendment 12
Article 15, paragraph 3
3.  Member States may apply a level of taxation down to zero to energy products and electricity used for agricultural, horticultural or piscicultural works, and in forestry.
3.  Member States may apply, until the end of 2007, a level of taxation down to zero to energy products and electricity used for agricultural, horticultural or piscicultural works, and in forestry.
On the basis of a proposal from the Commission, the Council shall before 1 January 2008 examine if the possibility of applying a level of taxation down to zero shall be repealed .
On the basis of a proposal from the Commission, the Council shall, before 1 January 2008, examine whether the possibility of applying a level of taxation down to zero should be extended .
Amendment 6
Article 16, paragraph 1
1.  Member States may, without prejudice to paragraph 5, apply an exemption or a reduced rate of taxation under fiscal control on the taxable products referred to in Article 2 where such products are made up of, or contain, one or more of the following products:
1.  Member States may, without prejudice to paragraph 5, apply an exemption or a reduced rate of taxation under fiscal control on the taxable products referred to in Article 2 where such products are made up of, or contain, one or more of the products listed in Directive 2003/30/EC of the European Parliament and of the Council of 8 May 2003 on the promotion of the use of biofuels or other renewable fuels for transport. 1
- products falling within CN codes 1507 to 1518;
 
- products falling within CN codes 3824 90 55 and 3824 90 80 to 3824 90 99 for their components produced from biomass;
 
- products falling within CN codes 2207 20 00 and 2905 11 00 which are not of synthetic origin;
 
- products produced from biomass, including products falling within CN codes 4401 and 4402.
 
Member States may also apply a reduced rate of taxation under fiscal control on the taxable products referred to in Article 2 where such products contain water (CN codes 2201 and 2851 00 10).
 
"Biomass" shall mean the biodegradable fraction of products, waste and residues from agriculture (including vegetal and animal substances), forestry and related industries, as well as the biodegradable fraction of industrial and municipal waste.
_____________________
 
1 OJ L 123, 17.5.2003, p. 42.
Amendment 13
Article 19, paragraph 1, subparagraph 1
1.  In addition to the provisions set out in the previous Articles, in particular in Articles 5, 15 and 17, the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce further exemptions or reductions for specific policy considerations.
1.  In addition to the provisions set out in the previous Articles, in particular in Articles 5, 15 and 17, the Council, on a proposal from the Commission, may authorise any Member State to introduce further exemptions or reductions for specific policy considerations.
Amendment 18
Article 20, paragraph 1, point (a)
(a) products falling within CN codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel;
Deleted
Amendments 14 and 15
Annex 1, table A
Text proposed by Council

 

1 January 2004

1 January 2010

Leaded petrol

(in euro per 1000 l)

CN codes 2710 11 31, 2710 11 51 and 2710 11 59

421

421

Unleaded petrol

(in euro per 1000 l)

CN codes 2710 11 31, 2710 11 41, 2710 11 45 and 2710 11 49

359

359

Gas oil

(in euro per 1000 l)

CN codes 2710 19 41 to 2710 19 49

302

330

Kerosene

(in euro per 1000 l)

CN codes 2710 19 21 and 2710 19 25

302

330

.LPG

(in euro per 1000 kg)

CN codes 2711 12 11 to 2711 19 00

125

125

Natural gas

(in euro per gigajoule)

CN codes 2711 11 00 and 2711 21 00

2.6

2.6

Amendment by Parliament

 

1 January 2004

1 January 2008

Leaded petrol

(in euro per 1000 l)

CN codes 2710 11 31, 2710 11 51 and 2710 11 59

450

450

Unleaded petrol

(in euro per 1000 l)

CN codes 2710 11 31, 2710 11 41, 2710 11 45 and 2710 11 49

417

417

Gas oil

(in euro per 1000 l)

CN codes 2710 19 41 to 2710 19 49

343

393

Kerosene

(in euro per 1000 l)

CN codes 2710 19 21 and 2710 19 25

343

393

LPG

(in euro per 1000 kg)

CN codes 2711 12 11 to 2711 19 00

174

174

Natural gas

(in euro per gigajoule)

CN codes 2711 11 00 and 2711 21 00

3.5

3.5

(1) OJ not yet published.
(2) OJ C 139, 6.5.1997, p. 14.
(3) OJ C 219, 30.7.1999, p. 91.

Last updated: 1 May 2004Legal notice