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DRAFT OPINION (COM(2021)0563 – C9xxxx/2021 – 2021/0213(CNS))

On the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)

ITRE-PA-719575

Committee on Industry, Research and Energy · Rapporteur: Robert Hajšel

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The Committee on Industry, Research and Energy's draft opinion responds to the Commission's proposal to recast the Energy Taxation Directive. It calls on the Committee on Economic and Monetary Affairs to take account of 26 amendments. The amendments introduce a Social Monitor with reporting by the Commission and member states, replace the vulnerable consumer definition with a quantitative definition of energy poverty, make exemptions for renewables mandatory, and require a certification framework for the origin of electricity. They also provide that taxation applies only to final consumption, with no tax on energy use within the energy value chain or on conversion and storage, to prevent double taxation.

Committee position. The rapporteur proposes 26 amendments to the Commission proposal, based on four main areas: a Social Monitor and energy poverty reporting, a quantitative definition of energy poverty, mandatory exemptions for renewables, and a certification framework for electricity origin. The committee calls on the Committee on Economic and Monetary Affairs to take them into account.

Key points

  1. The rapporteur proposes changes in four areas: social monitor and energy poverty reporting; a quantitative definition of energy poverty; mandatory exemptions for renewables; and a certification framework for electricity origin.
  2. A new recital states that energy taxation should apply only to final consumption, and neither energy use within the energy value chain nor any form of conversion and storage should be taxed.
  3. The Commission should put in place a certification system distinguishing the origin of electricity production, and member states should apply the same tax level to electricity for electric vehicles as for heating for a period.
  4. Self-produced electricity from energy communities and prosumers should be exempted from taxation, and member states shall exempt consumers under power purchase agreements, energy communities and active consumers whose self-production derives from specified products.
  5. The exemption for vulnerable households is replaced by an exemption for households living in a condition of energy poverty as defined in the Directive, for a maximum period of ten years after entry into force.
  6. New recitals define energy poverty as the inability of a household to support an adequate level of energy supply due to low income, high energy prices and poor housing stock, and set out criteria including spending a large share of disposable income on energy.
  7. A Social Monitor is established, with the Commission reporting every two years on energy prices and energy poverty, and member states reporting every two years on social measures, including increased revenues used and energy poverty mapping.
  8. If no significant progress is made to mitigate energy poverty, member states might decide to prolong the transition period for households in energy poverty, and after the transition period shall continue to exempt such households.
  9. Delegated acts should not change minimum taxation levels in ways that undermine energy and climate targets, and changes should not bring minimum levels to 0 unless for specified purposes such as promoting renewables or protecting consumers.
  10. The Commission should report to the European Parliament and Council every five years on the application of the Directive, and before adopting delegated acts shall inform Parliament of the experts' committee composition and consultation results.
  11. Member states shall apply exemptions or reductions for specified products, may exempt high-efficiency cogeneration, and may apply reductions for energy products with a market share of less than 1% in that member state.
  12. The Commission is empowered to adopt a delegated act by 1 January 2025 establishing a common certification framework identifying the origin of electricity consumed, with member states implementing it by the end of the transition period.

Who is affected

  • Households living in a condition of energy poverty, who may be exempted from taxation for a maximum of ten years and may have the transition period prolonged.
  • Energy communities, prosumers and active consumers, whose self-produced renewable electricity shall be exempted from taxation.
  • Member states, which shall report every two years on social measures and may apply certain exemptions or reductions.
  • The Commission, which shall report every two years on energy prices and energy poverty and adopt a certification framework by 1 January 2025.
  • Consumers, who shall receive information on the energy sources of the electricity consumed through the certification system.

Figures and deadlines

  • A maximum period of ten years after the entry into force of the Directive for the exemption for households in energy poverty.
  • The Commission shall adopt the delegated act establishing the certification framework by 1st January 2025.
  • Reporting by the Commission and member states by two years after the date of entry into force of the Directive and every two years thereafter.
  • Reductions for energy products with a market share of less than 1% in that member state.
  • The Commission should report every five years and for the first time five years after the entry into force of the Directive.