### (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 , predictable and accessible 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’ , as well as socio-economic challenges and those relating to food security. 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.


### (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 member states to achieve the targeted reductions of greenhouse gasses. the proper functioning of the internal market requires common rules on that taxation , while preserving member states' flexibility and sovereignty over tax prerogatives , not least with respect to promoting economic and social development of their insular , peripheral and remote regions.


### (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) the taxation of energy products and electricity can be an effective means , in terms of cost , for member states to achieve the targeted reductions of greenhouse gasses. the proper functioning of the internal market requires common rules on that taxation , rules which are fair , efficient , balanced , proportional and transparent. that taxation shall abide by the member states' national exclusive competences in the area of tax policy.


### (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 member states to achieve improvements in environmental footprint and contribute to the reduction of greenhouse gas emissions. the proper functioning of the internal market requires common rules on that taxation.


### (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 member states to achieve the targeted reductions of greenhouse gasses. the proper functioning of the internal market requires common rules on that taxation that tally with the socio-economic specificities of the member states.


### (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 environmental footprint and contribution to the reduction of greenhouse gas emissions.


### (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. ### deleted


### (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 and , in circumstances in which the socio-economic levels of the member states differ , thought should be given to identifying possibilities for injecting flexibility into measures in the light of national specificities.


### (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. ### deleted


### (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.


### (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. ### deleted


### (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 , but one which also reflects the socio-economic situation at national level. 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.


### (12) in order to ensure a smooth implementation of certain provisions relating to some products or uses , a transitional period of application is needed. ### (12) in order to ensure a smooth and efficient implementation of certain provisions relating to some products or uses that reflects the level of socio-economic development and medium-term objectives of each member state , a transitional period of application is needed.


### (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.


### (19) the need to pursue the objectives of the directive requires that no distinction is made between commercial and non-commercial diesel as well as business and non-business use for heating fuels and electricity. ### deleted


### (20) energy products should essentially be subject to a union framework when used as heating fuel or motor fuel. to that extent , it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products . electricity used in similar ways should be treated on an equal footing. ### (20) energy products should essentially be subject to a union framework when used as heating fuel or motor fuel. to that extent , it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products as well as mineralogical processes . electricity used in similar ways should be treated on an equal footing.


### (20) energy products should essentially be subject to a union framework when used as heating fuel or motor fuel. to that extent , it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products . electricity used in similar ways should be treated on an equal footing. ### (20) energy products should essentially be subject to a union framework when used as heating fuel or motor fuel. to that extent , it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products as well as mineralogical processes. electricity used in similar ways should be treated on an equal footing.


### (20) energy products should essentially be subject to a union framework when used as heating fuel or motor fuel. to that extent , it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products. electricity used in similar ways should be treated on an equal footing. ### (20) energy products should essentially be subject to a union framework when used as heating fuel or motor fuel. to that extent , it is in the nature and the logic of the tax system to exclude from the scope of the framework dual uses and non-fuel uses of energy products as well as mineralogical processes. electricity used in similar ways should be treated on an equal footing.


### (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. the exemption for the fuel used by cargo flights is needed in the absence of more efficient alternatives. existing international obligations as well as the preservation of the competitiveness of companies in the union imply that it is advisable to maintain existing benefits for energy products used in aviation , except for private non-commercial purposes. however , member states should have the possibility to limit these benefits in the future.


### (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 4 years after the directive comes into power , 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 , 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 …[ four years after the date of entry into force of this directive] , 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 , 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 , whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate for ten years , starting four years after the directive enters into force. 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 , 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 , whereas sustainable alternative fuels and electricity would be subject to a zero minimum rate. 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.


### (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 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 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 , 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 fishing , should also be taxed at minimum levels , 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 starting four years after the directive enters into force. 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 , 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 , including fishing , should also be taxed at minimum levels , 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. 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.


### (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 , for extra-eu waterborne navigation , and for 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 , 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 , and for extra-eu waterborne navigation , excluding fishing , member states may exempt or apply the same levels of intra-eu taxation , according to the type of activity.


### (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 , based on their socio-economic situation , 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.


### (26) in particular , highly efficient combined heat and power generation and , in order to promote the use of alternative energy sources , renewable forms of energy may qualify for preferential treatment. ### (26) in particular , highly efficient combined heat and power generation and , in order to promote the use of alternative energy sources , renewable forms of energy , base-load and flexible power generation may qualify for preferential treatment.


### (27) targeted reductions in the tax level may prove necessary to incentivise the achievement of environmental protection objectives and improvements in energy efficiency of the union productive sector. ### (27) targeted exemptions or reductions in the tax level may prove necessary to incentivise the achievement of environmental protection objectives and improvements in energy efficiency of the union productive sector.


### (28) targeted reductions in the tax level may prove necessary to tackle the social impact of energy taxes. an exemption from taxation may temporarily prove necessary to protect vulnerable households. ### (28) targeted exemptions or reductions in the tax level may prove necessary to tackle the social impact of energy taxes. an exemption from taxation may temporarily prove necessary to protect vulnerable households.


### (28) targeted reductions in the tax level may prove necessary to tackle the social impact of energy taxes. an exemption from taxation may temporarily prove necessary to protect vulnerable households. ### (28) targeted reductions in the tax level may prove necessary to tackle the social impact of energy taxes. an exemption from taxation may prove necessary to protect vulnerable households.


### (28) targeted reductions in the tax level may prove necessary to tackle the social impact of energy taxes. an exemption from taxation may temporarily prove necessary to protect vulnerable households. ### (28) targeted reductions in the tax level may prove necessary to tackle the social and economic impact of energy taxes. an exemption from taxation may temporarily prove necessary to protect vulnerable households and strategic sectors such as agriculture , forestry , horticulture and aquaculture , where energy product costs are reflected in the cost of the end product.


### (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 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.


### (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.


### (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 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 , the impact of this directive on air connectivity and the economic and social welfare of insular , peripheral and remote regions as well as the wider relevant objectives of the treaties.


### (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 five years and for the first time five years after the entry into force of this directive , the commission should report to the european parliament and the council on the application of this directive , examining in particular the minimum levels of taxation , the impact and market accessibility of innovation and technological developments , especially as regards energy efficiency , the market accessibility and use of renewable fuels and 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 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 two years and for the first time two years after the entry into force of this directive , the commission should report to the european parliament and the council on the application of this directive , examining in particular the minimum levels of taxation , the impact and market accessibility of innovation and technological developments , especially as regards energy efficiency , the market accessibility and use of renewable fuels and 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.


### 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.


### 4. taxable products , referred to in paragraphs 1 and 3 , produced or derived from biomass are subject under fiscal control to the specific levels of taxation set out for those products in accordance with this directive , provided that they fulfil either of following criteria: ### 4. taxable products , referred to in paragraphs 1 and 3 , produced or derived from biomass are subject under fiscal control to the specific levels of taxation set out for those products in accordance with this directive , provided that they fulfil


### 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.


### 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.


### 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. ### deleted


### 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 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.


### 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 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.


### 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 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.


### 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 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.


### 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. ### without prejudice to article 5(2) , 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 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.


### 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.


### 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


### 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. ### 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.


### 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.


### 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 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 starting four years after the entry into force of this directive. 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 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 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 and electricity over that transitional period of ten years.


### 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 exemptions to electricity supplied to stationary aircrafts.


### member states may apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts. ### member states shall apply under fiscal control total exemptions to electricity supplied to stationary aircrafts.


### 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 and freight transport.


### 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.


### 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 liquified natural gas , 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 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 sustainable biofuels and biogas , low-carbon-fuels , renewable fuels of non-biological origin and electricity.


### 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. ### member states shall apply a minimum rate of zero , to natural gas , liquefied natural gas , sustainable biofuels and biogas , low-carbon-fuels , renewable fuels of non-biological origin , advanced sustainable biofuels , biogas , electricity and base load and flexible power generation.


### 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.


### 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 or partial exemptions to electricity directly supplied to vessels berthed in ports.


### 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:


### 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 may apply , under fiscal control , complete exemptions , where the economic and social situation so dictates , or reductions in the level of taxation to:


### for the purposes of point (c) , energy products and electricity used by households recognised as vulnerable may be exempt for a maximum period of ten years after the entry into force of this directive. for the purposes of this paragraph , ‘vulnerable households’ shall mean households significantly affected by the impacts of this directive which , for the purpose of this directive , means that they are below the ‘at risk of poverty’” threshold , defined as 60% of the national median equivalised disposable income. ### for the purposes of point (c) , energy products and electricity used by households recognised as vulnerable may be exempt for a maximum period of ten years after the entry into force of this directive. for the purposes of this paragraph , ‘vulnerable households’ shall mean households in energy and transport poverty or households , including lower middle-income ones , that are significantly affected by the price impacts of the inclusion of buildings and road transport into the scope of directive 2003/87/ec , as part of the transition towards climate neutrality , and the recast of directive 2003/96/ec;


### reductions in the level of taxation , which shall not go below the minima as set out in table c and d of annex i to energy products used for heating purposes and to electricity , used for agricultural , horticultural or aquaculture works , and in forestry. ### reductions in the level of taxation , which can , until affordable and practically feasible alternatives are on the market , go down to zero as set out in table c and d of annex i to energy products used for heating purposes and to electricity , used for agricultural , horticultural or aquaculture works , and in forestry.


### reductions in the level of taxation , which shall not go below the minima as set out in table c and d of annex i to energy products used for heating purposes and to electricity , used for agricultural , horticultural or aquaculture works , and in forestry. ### reductions in the level of taxation , which shall go down to zero as set out in table c and d of annex i to energy products used for heating purposes and to electricity , used for agricultural , horticultural or aquaculture works , and in forestry.


### 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 an indeterminate period of time from 1 january 2023.


### 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.


### 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) and 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.


### 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) 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 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.


### 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 five years and for the first time five years after 1 january 2023 , the commission shall perform a review of this directive and submit to the council a report on the application of this directive , and , if needed , publish a new proposal.


### 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 five years and for the first time five years after 1 january 2023 , the commission shall perform a review of this directive and submit to the council a report on the application of this directive. if necessary , the report shall be accompanied by a legislative proposal.


### 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 2023 , the commission shall submit to the council a report on the application of this directive.


### 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 five years and for the first time five years after 1 january 2023 , the commission shall perform a review of this directive and submit to the council a report on the application of this directive , and , if needed , propose a new legislative act.


### 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 two years and for the first time two years after 1 january 2023 , the commission shall submit to the european parliament and the council a report on the application of this directive.


### 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 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 impact of this directive on air connectivity and the economic and social welfare of insular , peripheral and remote regions as well as 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 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 and market accessibility of innovation and technological developments , in particular as regards energy efficiency , the market accessibility and the use of renewable fuels and 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.


### (15) energy prices are key elements of energy , transport and environment policies in the union . ### (15) energy prices are key elements of community policies on energy , transport , the environment and food production and security in the union;


### b) are produced from the feedstock listed in annex ix of directive (eu) 2018/2001. ### deleted


### for the purposes of this directive , ‘advanced’ biogas , bioliquids and products falling within cn codes 4401 and 4402 shall mean products produced from the feedstock listed in part a of annex ix to directive (eu) 2018/2001. biofuels , biogas and bioliquids produced from the feedstock listed in part b of annex ix to that directive shall be considered equivalent to advanced products. ### deleted


### 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.


### agricultural , horticultural or aquaculture works , and in forestry; ### deleted


### by derogation from the first subparagraph of this paragraph , member states may apply the same level of taxation laid down in paragraph 1 to cargo-only domestic flights referred to in the first subparagraph of this paragraph. ### by derogation from the first subparagraph of this paragraph , member states may apply the same level of taxation laid down in paragraph 1 to cargo domestic flights referred to in the first subparagraph of this paragraph.


### where a member state has entered into an agreement with one or several member states , it may also apply the same level of taxation laid down in paragraph 1 to intra-eu air navigation of cargo-only flights mentioned in the first subparagraph. ### where a member state has entered into an agreement with one or several member states , it may also apply the same level of taxation laid down in paragraph 1 to intra-eu air navigation of cargo flights mentioned in the first subparagraph.


### reductions in the level of taxation , which shall not go below the minima as set out in table c and d of annex i , to energy products used as heating fuel and electricity if used by households and/or by organisations recognised as charitable by the member state concerned. in the case of such charitable organisations , member states shall confine the reduction to use for the purpose of non-business activities. where mixed use takes place , taxation shall apply in proportion to each type of use. if a use is insignificant , it may be treated as nil. ### reductions in the level of taxation , which shall not go below the minima as set out in table a , c and d of annex i , to energy products used as motor fuel , heating fuel and electricity if used by households and/or by organisations recognised as charitable by the member state concerned. in the case of such charitable organisations , member states shall confine the reduction to use for the purpose of non-business activities. where mixed use takes place , taxation shall apply in proportion to each type of use. if a use is insignificant , it may be treated as nil.


### without prejudice to article 5 , as applicable as a single use , member states may apply tax reductions , which shall not go below the relevant minima as set out in tables b , c and d of annex i on the consumption of energy products used for heating purposes or for the purposes of article 8(2) , points (b) and (c) , and on electricity in the following cases: ### without prejudice to article 5 , as applicable as a single use , member states may apply tax reductions on the consumption of energy products used for heating purposes or for the purposes of article 8(2) , points (b) and (c) , and on electricity in the following cases:


### 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 appropriateness and proportionality of 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.


### table a. — minimum levels of taxation applicable to motor fuels for the purposes of article 7 (in eur/gigajoule) ### table a. — minimum levels of taxation applicable to motor fuels for the purposes of article 7 (in eur/gigajoule)


### (2) directive 2003/96/ec was adopted in order to ensure the proper functioning of the internal market as regards the taxation of energy products and electricity. directive 2003/96 also integrated environmental protection requirements , in particular , in the light of the kyoto protocol to the united nations framework convention on climate change. ### (2) directive 2003/96/ec was adopted in order to ensure the proper functioning of the internal market as regards the taxation of energy products and electricity. directive 2003/96 also integrated environmental protection requirements , in particular , in the light of the paris agreement from 2015.


### (10) in the interest of fiscal neutrality , the same minimum levels of taxation should apply for each component of energy taxation , to all energy products put to a given use. where equal minimum levels of taxation are thus set , member states should , also for reason of fiscal neutrality , ensure equal levels of national taxation on all products concerned. ### (10) in the interest of fiscal neutrality , the same minimum levels of taxation should apply for each component of energy taxation , to all energy products put to a given use.


### (10) in the interest of fiscal neutrality , the same minimum levels of taxation should apply for each component of energy taxation , to all energy products put to a given use. where equal minimum levels of taxation are thus set , member states should , also for reason of fiscal neutrality , ensure equal levels of national taxation on all products concerned. ### (10) in the interest of fiscal neutrality , the same minimum levels of taxation should apply for each component of energy taxation , to all energy products put to a given use. where equal minimum levels of taxation are thus set , member states should , also for reason of fiscal neutrality , ensure equal levels of national taxation on all products concerned; however , where the economic and social situation or the national context so dictates , member states may provide for a possible derogation from applying the minimum levels for a predefined period of time.


### (30) the list of energy products subject to the control and movement provisions of council directive 2008/118/ec33 should include selected energy products , in order to ensure a unified and standardised treatment of those products and to take into account the risk of tax evasion , avoidance or abuse. ### (30) the list of energy products subject to the control and movement provisions of council directive 2008/118/ec33 should include selected energy products , in order to ensure a unified and standardised treatment of those products and to take into account the risk of tax evasion or tax avoidance.


### 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.


### the sustainability and greenhouse gas saving criteria set out in article 29 of directive (eu) 2018/2001 , excluding high indirect land-use change-risk products set out in article 26(2) of that directive; ### the sustainability and environmental performance saving criteria set out in article 29 of directive (eu) 2018/2001 , excluding high indirect land-use change-risk products set out in article 26(2) of that directive;


### 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.


### 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. ### deleted


### 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.


### 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 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.


### without prejudice to international obligations and to article 5 of this directive , as applicable as a single use to intra-eu air navigation of flights other than business and pleasure flights , member states shall apply under fiscal control not less than the minimum levels of taxation prescribed in this directive to energy products supplied for use as fuel to aircrafts , and to electricity used directly for charging electric aircrafts , for the purposes of intra-eu air navigation of those flights. ### because of possible international obligations and without prejudice to international obligations and to article 5 of this directive , as applicable as a single use to intra-eu air navigation of flights other than business and pleasure flights , member states shall apply under fiscal control lower rates of taxation prescribed in this directive to energy products supplied for use as fuel to aircrafts , and to electricity used directly for charging electric aircrafts , for the purposes of intra-eu air navigation of those flights.


### 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 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 , four years after the entry into force of this directive. 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.


### for the purposes of this paragraph , ‘cargo-only flight’ shall mean a scheduled or non-scheduled air service performed by aircraft carrying revenue loads other than revenue passengers , excluding flights carrying one or more revenue passengers and flights listed in published timetables as open to passengers. ### for the purposes of this paragraph , ‘cargo flight’ shall mean a scheduled or non-scheduled air service performed by aircraft carrying revenue loads other than revenue passengers , excluding flights carrying one or more revenue passengers and flights listed in published timetables as open to passengers.


### for the purposes of point (c) , energy products and electricity used by households recognised as vulnerable may be exempt for a maximum period of ten years after the entry into force of this directive. for the purposes of this paragraph , ‘vulnerable households’ shall mean households significantly affected by the impacts of this directive which , for the purpose of this directive , means that they are below the ‘at risk of poverty’” threshold , defined as 60% of the national median equivalised disposable income. ### for the purposes of point (c) , energy products and electricity used by households recognised as vulnerable may be exempt for a period of ten years after the entry into force of this directive. for the purposes of this paragraph , ‘vulnerable households’ shall mean households in energy and transport poverty or households who face or are at risk of facing a situation of significantly limited access to employment , including self-employment , and/or to education and training , and/or to a decent standard of living and essential services , implying low capacities to adapt to the consequences of the green transition and are significantly affected by the price impacts of the inclusion of buildings and road transport into the scope of directive 2003/87/ec and the recast of directive 2003/96/ec.


### 2. if a member state finds that energy products other than those referred to in paragraph 1 are intended for use , offered for sale or used as heating fuel , motor fuel or are otherwise giving rise to evasion , avoidance or abuse , it shall advise the commission forthwith. this provision shall also apply for electricity. the commission shall transmit the communication to the other member states within one month of receipt. within two months of that communication , the member states shall communicate to the commission their views regarding the detected practice of evasion , avoidance or abuse concerning those energy products and electricity. based on the views received form the member states , and in case there is a risk for the proper functioning of the internal market or for the environment , the commission shall adopt implementing acts to determine that the control and movement provisions of directive 2008/118/ec are to apply to the products concerned. those implementing acts shall be adopted in accordance with the examination procedure referred to in article 28(2). ### 2. if a member state finds that energy products other than those referred to in paragraph 1 are intended for use , offered for sale or used as heating fuel , motor fuel or are otherwise giving rise to tax evasion or tax avoidance , it shall advise the commission forthwith. this provision shall also apply for electricity. the commission shall transmit the communication to the other member states within one month of receipt. within two months of that communication , the member states shall communicate to the commission their views regarding the detected practice of tax evasion or tax avoidance concerning those energy products and electricity. based on the views received form the member states , and in case there is a risk for the proper functioning of the internal market or for the environment , the commission shall adopt implementing acts to determine that the control and movement provisions of directive 2008/118/ec are to apply to the products concerned. those implementing acts shall be adopted in accordance with the examination procedure referred to in article 28(2).


### for the purposes of this directive the definitions in article 2 points (24) , for ‘biomass’ , (28) , for ‘biogas’ , (32) , for ‘bioliquids’ , (33) , for ‘biofuels’ and (34) , for ‘advanced biofuels’ , of directive (eu) 2018/2001 shall apply. ### for the purposes of this directive the definitions in article 2 points (24) , for ‘biomass’ , (28) , for ‘biogas’ , (32) , for ‘bioliquids’ , (33) , for ‘biofuels’ of directive (eu) 2018/2001 shall apply.


### 16 ### 16 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:– products falling within cn codes 1507 to 1518;– products falling within cn codes 38249955 and 38249980 , 38249985 , 38249986 , 38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products) , 38249993 , 38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products) , 38260010 and 38260090 for their components produced from biomass;– products falling within cn codes 22072000 and 29051100 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 28539010).‘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.2.the exemption or reduction in taxation resulting from the application of the reduced rate laid down in paragraph 1 may not be greater than the amount of taxation payable on the volume of the products referred to in paragraph 1 present in the products eligible for the reduction.the levels of taxation applied by member states on the products made up of or containing the products referred to in paragraph 1 may be lower than the minimum levels specified in article 4.3.the exemption or reduction in taxation applied by member states shall be adjusted to take account of changes in raw material prices to avoid over-compensating for the extra costs involved in the manufacture of the products referred to in paragraph 1.4.until 31 december 2033 , member states may exempt or continue to exempt products solely or almost solely made up of the products referred to in paragraph 1.5.should member states be required by union law to comply with legally binding obligations to place on their markets a minimum proportion of the products referred to in paragraph 1 , paragraphs 1 to 5 shall cease to apply as from the date when such obligations become binding on the member states.6.member states shall communicate to the commission the schedule of tax reductions or exemptions applied in accordance with this article by 31 december xxx and every 12 months thereafter.7. no later than 31 december xxx , the commission shall report to the council on the fiscal , economic , agricultural , energy , industrial and environmental aspects of the reductions granted in accordance with this article.


### 2. measures such as tax exemptions , tax reductions , tax differentiation and tax refunds within the meaning of this directive might constitute state aid and in those cases have to be notified to the commission pursuant to article 108 (3) of the treaty on the functioning of the european union . ### 2. measures such as tax exemptions , tax reductions , tax differentiation and tax refunds within the meaning of this directive might constitute state aid and in those cases do not have to be notified to the commission pursuant to article 108 (3) of the treaty on the functioning of the european union.


### 1. welcomes the findings of the european court of auditors review no 05/2021 on the eu framework for large transport infrastructure projects: an international comparison; ### 1. welcomes the findings of the european court of auditors review no 05/2021 on the eu framework for large transport infrastructure projects: an international comparison. notes that review no 05/2021 identified four specific challenges for the commission concerning the large transport projects: insufficient cost-benefit analysis , high administrative burden , lack of risk based approach in monitoring , and insufficient alignment between eu and national transport strategies;


### 2. welcomes directive (eu) 2021/1187 on streamlining measures for advancing the realisation of the trans-european transport network (ten-t)1 and urges the member states to implement it more effectively; ### 2. welcomes directive (eu) 2021/1187 on streamlining measures for advancing the realisation of the trans-european transport network (ten-t)1 and urges the member states to implement it more effectively. stresses the call for member states to put in place a simplified and harmonised permitting procedure regarding environmental assessments. highlights that shorter timelines , simultaneous procedures and limited timeframes for appeals were indicated as measures possible for a more efficient system;


### 20. believes that a two-step approach whereby project promoters are invited to submit a comprehensive project proposal only once their expression of interest has been approved could be considered for the future programming period; ### 20. is concerned by the administrative burden that requesting additional information and analysis for the selection process may bring upon the project promoters; believes that a two-step approach whereby project promoters are invited to submit a comprehensive project proposal only once their expression of interest has been approved could be considered for the future programming period;


### 24. calls on the commission to further strengthen ex post evaluation indicators by introducing criteria such as road safety; reduction of deaths and serious injuries; reduction of emissions; reduction of noise pollution; and increase in economic activity; notes , in this regard , that the lack of effective enforcement related to the quality of infrastructure is a significant additional contributor to poor road safety resulting in deaths and injuries; believes that measuring economic impacts through regional or national macroeconomic models could assist in alleviating any potential risks arising from the lack of scrutiny9 ; ### 24. calls on the commission to further strengthen ex post evaluation indicators by introducing criteria such as road safety; reduction of deaths and serious injuries; reduction of emissions; reduction of noise pollution; alleviation of other environmental disturbances; increase in economic activity in terms of income and employment benefits for local businesses and population; time and transport cost benefits for people and freight and other social benefits; notes , in this regard , that the lack of effective enforcement related to the quality of infrastructure is a significant additional contributor to poor road safety resulting in deaths and injuries; believes that measuring economic impacts through regional or national macroeconomic models could assist in alleviating any potential risks arising from the lack of scrutiny9 ;


### 25. calls for complete alignment between the eu’s and member states’ strategic priorities; regrets the commission’s limited oversight over the planning and implementation of projects along transport network corridors; ### 25. calls for close alignment between the eu’s and member states’ strategic priorities; regrets the commission’s limited oversight over the planning and implementation of projects along transport network corridors;


### 27. calls on the commission to establish a european fast track for the infrastructure projects along the core and comprehensive ten-t network; ### 27. calls on the commission to establish a european fast track for the infrastructure projects along the core and comprehensive ten-t network; the fast track should comprise of three pillars:


### 28. proposes that contingency measures and funding flexibility be considered in order to allow for the continued implementation and completion of key projects in the event of force majeure or crisis situations; ### 28. proposes that contingency measures and funding flexibility be considered in order to allow for the continued implementation and completion of key projects in the event of force majeure or crisis situations and taking into account the general lengthy project duration , the introduction of appropriate indexing or other models to adjust construction and raw materials costs to the rate of inflation;


### b. whereas the recent crises , in particular the russian war against ukraine , pose severe challenges for the eu transport sector and its workers , in particular supply chain disruptions and rising energy prices , and require a coordinated response at eu level backed by adequate budgetary means; ### b. whereas the recent crises , in particular the russian war against ukraine , pose severe challenges for the eu transport sector , its businesses and its workers , in particular supply chain disruptions and rising fuel and energy prices , and require a coordinated response at eu level backed by adequate budgetary means;


### 2. reiterates its calls for increased financing of transport infrastructure through eu funding , particularly the connecting europe facility (cef); suggests to this end , for the current multiannual financial framework (mff) , the mobilisation of unused funds under the recovery and resilience facility and calls on the commission to plan a successor programme to cef ii for the mff 2028-2034 , with reinforced funding; ### 2. reiterates its calls for increased financing of transport infrastructure through eu funding , particularly the connecting europe facility (cef); suggests to this end , for the current multiannual financial framework (mff) , the mobilisation of unused funds under the recovery and resilience facility and calls on the commission to plan an ambitious successor programme to cef ii for the mff 2028-2034 , with reinforced funding;


### 2. underscores that there is a clear consensus among the institutions that , in the wake of the unprovoked and unjustified invasion of ukraine , the eu should provide the strongest possible social , economic and financial assistance to ukraine , while addressing the economic and social consequences of the crisis within the union and delivering the necessary support to its citizens; underlines , in this context , the shared union goals of delivering on the european green deal and the digital transition , scaling up defence cooperation and coordination , improving its strategic autonomy and energy independence and security , ensuring food security , and addressing the challenges caused by high inflation; ### 2. underscores the unity among the institutions that , in the wake of the unprovoked and unjustified invasion of ukraine , the eu should provide the strongest possible social , economic and financial assistance to ukraine , while addressing the economic and social consequences of the crisis within the union and delivering the necessary support to its citizens; underlines , in this context , that the union has provided emergency assistance to support resilience , humanitarian assistance , military aid and other support to ukraine including in the health , energy , food and agriculture sectors and facilitated trade , notably by the suspension of import duties on ukrainian exports and by establishing solidarity lanes to help ukraine export agricultural goods; underlines the union goals of delivering on the european green deal and the digital transition , scaling up defence cooperation and coordination , improving its strategic autonomy , energy independence and security , ensuring food security , and addressing the challenges caused by high inflation;


### 2. underscores that there is a clear consensus among the institutions that , in the wake of the unprovoked and unjustified invasion of ukraine , the eu should provide the strongest possible social , economic and financial assistance to ukraine , while addressing the economic and social consequences of the crisis within the union and delivering the necessary support to its citizens; underlines , in this context , the shared union goals of delivering on the european green deal and the digital transition , scaling up defence cooperation and coordination , improving its strategic autonomy and energy independence and security , ensuring food security , and addressing the challenges caused by high inflation; ### 2. underscores that there is a clear consensus among the institutions that , in the wake of the unprovoked and unjustified invasion of ukraine , the eu should provide the strongest possible social , economic and financial assistance to ukraine , while addressing the economic and social consequences of the crisis within the union and delivering the necessary support to its citizens; recalls that the vast majority of european citizens count on the union to support the ukrainian people and to defend democracy against authoritarianism; underlines , in this context , the shared union goals of scaling up defence cooperation and coordination , improving its strategic autonomy and energy independence and security , ensuring food security , and addressing the challenges caused by high inflation , while delivering on the european green deal and the digital transition;


### 2. points out that the sudden emergence of severe european-wide crises , such as the pandemic and russia’s war of aggression against ukraine , have tested the multiannual financial framework (mff) and underlined the need for the mff to be managed in a more flexible , yet sustainable , manner; therefore sees a need for the revision of the mff and calls on the commission to conduct an in-depth review of the functioning of the current mff and to proceed with a legislative proposal for comprehensive mff revision as soon as possible , and no later than the first quarter of 2023; ### 2. points out that the sudden emergence of severe european-wide crises , such as the pandemic and russia’s war of aggression against ukraine , and the unprecedented investment from the eu , have tested the multiannual financial framework (mff) and underlined the need for the mff to be managed in a more flexible , yet sustainable , manner; therefore sees a need for the revision of the mff and calls on the commission to conduct an in-depth review of the functioning of the current mff and to proceed with a legislative proposal for comprehensive mff revision as soon as possible , and no later than the first quarter of 2023;


### 2. recalls that responding to the current crises has required unprecedented financial investment; stresses that the eu must strive to restore economic balance in the long term; highlights that all new resources and instruments should be monitored like any other financial tool from the eu budget; ### 2. highlights the importance of the union budget for achieving the union’s political priorities , as well as its role in assisting member states in unforeseen situations such as the covid-19 pandemic and its consequences , or the russian’s illegal , unprovoked and unjustified war of aggression against ukraine; stresses that sound and timely implementation of the budget contributes to addressing more efficiently and effectively the needs and challenges in different policy areas; recalls that responding to the current crises has required unprecedented financial investment; stresses that the eu must strive to restore economic balance in the long term; highlights that all new resources and instruments should be monitored like any other financial tool from the eu budget;


### 2. calls on the commission to adopt , in early 2023 , an ambitious mff revision proposal that substantially increases the resources for heading 6; urges the member states to agree to a significant increase in ceilings; ### 2. calls on the commission to adopt , in early 2023 , an ambitious mff revision proposal that adequately increases the resources for heading 6 to adapt to the new challenges where a common eu response has an added value; urges the member states to agree to a significant increase in ceilings;


### 2. recalls the negative effects of rapid inflation on markets , investments and the beneficiaries of union funds; notes that rural communities and farmers , especially small-scale and young farmers , are suffering at a time when their capacity to invest is limited and the budgetary capacity of the union and the member states is being reduced; ### 2. recalls the negative effects of rapid inflation on markets , investments and the beneficiaries of union funds; notes that rural communities and farmers , especially small-scale and young farmers , are suffering at a time when their capacity to invest is limited and the budgetary capacity of the union and the member states is being reduced; notes that , in the revision of the mff , particular attention is needed to improve the financial position of farmers not only in the short term but also in the long term , with a sustainable reform of the agricultural financing structures;


### 2. recalls the negative effects of rapid inflation on markets , investments and the beneficiaries of union funds; notes that rural communities and farmers , especially small-scale and young farmers , are suffering at a time when their capacity to invest is limited and the budgetary capacity of the union and the member states is being reduced; ### 2. recalls the negative effects of rapid inflation on markets , investments and the beneficiaries of union funds; notes that rural communities and farmers , especially small-scale and young farmers , are affected by their limited investment capacity; notes that the principal cause of limited investment capacity is the rise in energy prices and the gas crisis , generating a knock-on effect that is driving up raw material prices at a time when the budgetary capacity of the union and the member states is being reduced;