On the proposal for a Council directive restructuring the Union framework for the taxation of energy products and electricity (recast)
TRAN-PA-774480
Committee on Transport and Tourism · Rapporteur: Elissavet VozembergVrionidi
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The Committee on Transport and Tourism proposes amendments to the Council directive restructuring EU rules on taxing energy products and electricity. It seeks to protect peripheral, remote and island regions that depend on aviation and maritime transport, and to shield small-scale fisheries and commercial road hauliers from disproportionate costs.¶¶¶ It asks for revenue earmarking for energy transition projects in aviation, maritime and fisheries, and for zero minimum rates for sustainable fuels and electricity in rail, waterborne navigation and intra-EU flights for ten years.¶¶¶ It delays the start of the new minimum tax levels to 1 January 2025, extends transitional increases to 1 January 2035, and sets a ten-year transition for road transport motor fuels.¶¶¶ It requires Member States to exempt electricity supplied to berthed vessels and stationary aircraft, and to apply exemptions or reductions for rail, local public transport and other uses.¶¶¶ It strengthens Commission reporting to every three years and to the European Parliament, and removes automatic annual indexation of minimum rates.¶¶¶
Committee position. The Committee on Transport and Tourism proposes amendments to the Council directive to protect transport-dependent regions, delay and soften new energy taxes, earmark revenues for transition projects, and grant zero rates for sustainable fuels in rail, maritime and aviation.¶¶¶
Key points
- Member States should not be disproportionately affected by new aviation and maritime fuel taxes if they are peripheral, remote, islands or lack alternative transport modes.¶
- Member States should partially earmark revenues from kerosene and bunker oil taxation for energy transition, innovative technologies and alternative fuels infrastructure in aviation and maritime sectors.¶
- A transitional period of ten years should apply for reaching minimum taxation levels for road transport motor fuels, with a differentiated rate for commercial road goods and passenger transport not lower than the Union minimum.¶
- Intra-EU air navigation, except cargo-only flights, should be taxed, while shipping is recognised as energy-efficient and key for connectivity, especially short-sea shipping for islands and remote regions.¶
- Minimum taxation for intra-EU non-business and non-pleasure flights should be reached over ten years starting four years after entry into force, with zero minimum for sustainable alternative fuels and electricity for ten years.¶
- The Union should pressure the International Maritime Organization to develop a global market-based measure for shipping emissions, and examine alignment with such a measure.¶
- A zero minimum rate should apply to sustainable biofuels, biogas, low-carbon fuels, renewable fuels of non-biological origin, advanced sustainable biofuels and electricity for rail for ten years.¶
- Fuel used for waterborne navigation should be taxed, excluding micro and small-scale fishing vessels, with lower minimum levels for intra-EU regular service navigation, fishing and freight transport, and zero rates for sustainable fuels and electricity for ten years.¶¶
- Member States should invest revenues from fisheries fuel taxes to strengthen small-scale fisheries' resilience and transition to energy-efficient vessels.¶
- Member States shall apply total or partial exemptions to electricity supplied to stationary aircraft, autonomous electric taxiing and electric ground vehicles for pushback and towing.¶
- Member States shall exempt electricity directly supplied to berthed vessels and vessels' mobile batteries recharged at berth, and shall earmark maritime transport revenues for energy efficiency, energy transition, sustainable ports and decarbonisation projects.¶¶
- The Commission shall report every three years, first three years after 1 January 2025, to the Council and European Parliament, and shall monitor negative impacts and propose preventive measures.¶¶
Who is affected
- Peripheral, remote and island regions depending on aviation and maritime transport; new fuel taxes should not disproportionately affect them.¶
- Small-scale fisheries; fuel tax exemptions should not burden them and revenues should fund their resilience and energy transition.¶
- Road goods and passenger transport operators for commercial purposes; a differentiated taxation rate should limit competition distortions.¶
- Aviation and maritime sectors; revenues from kerosene and bunker oil taxes should support their energy transition.¶
- Rail sector; zero minimum rate for sustainable fuels and electricity for ten years to develop low-carbon rail transport.¶
Figures and deadlines
- 1 January 2025: date from which minimum levels of taxation for motor fuels, heating fuels and electricity apply.¶¶¶
- 1 January 2035: end date for gradual increase in minimum levels of taxation for motor fuels, heating fuels and electricity.¶¶¶
- ten years: transitional period for reaching minimum taxation for road transport motor fuels and for zero rates for sustainable fuels in various sectors.¶¶¶
- four years after entry into force: start of minimum taxation for intra-EU non-business and non-pleasure flights.
- three years: frequency of Commission reports and first report after 1 January 2025.¶
- five years: period for delegated acts from 1 January 2025, tacitly extended for identical periods.¶
- two months: period for Council objection to delegated acts, extendable by two months.¶