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OPINION (COM(2021)0563 – C90362/2021 – 2021/0213(CNS))

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

TRAN-AD-704637

Committee on Transport and Tourism · Rapporteur: Maria Grapini

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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.

Committee 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

  1. 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.
  2. Minimum tax rates for these fuels would rise gradually over ten years, while sustainable fuels and electricity would get a zero minimum rate.
  3. Sustainable fuels and electricity used in rail should also benefit from a zero minimum tax rate.
  4. Fishing should be excluded from the directive's scope, or at least micro and small-scale fishing vessels, to avoid unfair treatment between fleets.
  5. Member States should partially earmark revenues from taxing kerosene and bunker oil for energy transition, innovative technologies and alternative fuels infrastructure.
  6. Member States should invest fuel-tax revenues from fisheries in projects strengthening small-scale fisheries and their transition to energy-efficient vessels.
  7. Delegated powers to update Combined Nomenclature codes should be limited to five years, not an indeterminate period.
  8. 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.
  9. The Commission should add a conversion table per energy product and electricity, and attach Combined Nomenclature codes to Annex I.
  10. 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.
  11. 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.
  12. 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.