### (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 proper internalisation of the real costs of aviation sector , enabling a level-playing field with other transport modes , the minimum levels of taxation for motor fuels used for intra-eu flights should be implemented immediately , whereas advanced biofuels , rfnbos and electricity would be subject to a zero minimum rate for ten years , including electricity supplied for stationary functioning and electric taxiing operations on the ground. 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. cargo flights should be subject to the same obligations as other flights , in order not to generate a further distortion of the level-playing field , which would ultimately hinder the objective of a modal shift to rail , also for freight , as introduced by the communication of the commission of 9 december 2020 on sustainable and smart mobility strategy.


### (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 proper internalisation of the real costs of aviation sector , enabling a level-playing field with other transport modes , the minimum levels of taxation for motor fuels used for intra-eu flights should be implemented immediately , whereas advanced biofuels , rfnbos and electricity would be subject to a zero minimum rate for ten years , including electricity supplied for stationary functioning and electric taxiing operations on the ground. 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. cargo flights should be subject to the same obligations as other flights , in order not to generate a further distortion of the level-playing field , which would ultimately hinder the objective of a modal shift to rail , also for freight , as set by the sustainable and smart mobility strategy1a.


### (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 also 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. particularly for cargo ships , the taxation levels should provide incentives for the uptake of technological innovation enabling the assistance of wind power in order to significantly improve the energy performance of the vessel. in order to provide an incentive to the use of sustainable alternative fuels and electricity , including full electrification at berths , 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 , 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. particularly for cargo ships , the taxation levels should provide incentives for the uptake of technological innovation enabling the assistance of wind power in order to significantly improve the energy performance of vessels. in order to provide an incentive to the use of sustainable alternative fuels and electricity , including full electrification at berth , 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 , 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. particularly for cargo ships , the taxation levels should provide incentives for the uptake of technological innovation enabling the assistance of wind power in order to significantly improve the energy performance of the vessel. in order to provide an incentive to the use of sustainable alternative fuels and electricity , including full electrification at berth , 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.


### (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 current international obligations which should be consequently reviewed in the upcoming years , and for extra-eu waterborne navigation , also including fishing , member states may 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 current international obligations which should be consequently reviewed , and for extra-eu waterborne navigation , including fishing , member states may 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 , where that will not be detrimental to the environmental , energy , climate and just transition 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 , in order to promote the use of sustainable renewable energy sources they should 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 may qualify for preferential treatment. ### (26) in particular in order to promote the use of sustainable renewable forms of energy they 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) temporarily targeted reductions in the tax level may be necessary to incentivise the achievement of the ecological transition of the union productive sector. such reductions should be conditional to the implementation of specific measures by beneficiaries towards achieving circular , zero pollution , highly energy efficient and renewable based operations.


### (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) temporary targeted reductions in the tax level could provide an incentive to energy-intensive industries , smes and start-ups to achieve a green transition in the union productive sector. such reductions should be conditional on the implementation by the beneficiaries of specific measures to achieve circular , pollution-free , highly energy-efficient and renewable based operations.


### (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) temporary targeted reductions in the tax level could give incentive to energy intensive industries , smes and start-ups to achieve the green transition of the union productive sector. such reductions should be conditional to the implementation of specific measures by beneficiaries towards achieving circular , zero pollution , highly energy efficient and renewable based operations.


### (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) temporary 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. such reductions should be conditional to the implementation of specific measures by beneficiaries towards achieving circular , zero pollution , highly energy efficient and renewable based operations.


### (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 temporarily prove necessary to protect vulnerable households. tax exemptions could be a temporary alleviation , as structural responses are required to eradicate energy poverty in the first place. for example , renovating buildings is a key solution to reducing energy consumption and alleviating energy poverty and vulnerability. the benefits of lower overall energy bills , not only on its tax portion , are even more relevant in a context of high energy prices. people living in worst performing buildings and people facing energy poverty would benefit from renovated and better buildings and lower energy costs , and would be buffered from further increases and fluctuations in market prices.


### (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 temporarily prove necessary to protect vulnerable households. tax exemptions could be a temporary alleviation , as structural responses are required to eradicate the phenomena in the first place. for instance building renovations is a key response to reduce energy consumption and alleviate energy poverty and vulnerability. the benefits of overall lower energy bills , not only on its tax portion , are even more relevant in a context of high energy prices. people living in worst-performing buildings and those facing energy poverty would benefit from renovated and better buildings and from reduced energy costs , and be buffered from further market price increases and volatility.


### (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 , environmental and protection of human health 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. 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 , environmental and protection of human health effects on each member state , such as the need of electrification of the transport and heating and cooling sectors , 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.


### (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 three years after the entry into force of this directive , the commission should report to the council and the european parliament on the application of this directive , examining in particular whether the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution component of energy products taking into account the impact of the emission trading system on carbon pricing and whether the revised energy taxation directive sufficiently contributes to meaningful carbon pricing inducing behavioural change , the impact on reduction of greenhouse gases taking into account the advice of the european scientific advisory board on climate change , 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 , biodiversity 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 five years and for the first time three years after the entry into force of this directive , the commission should report to the council and to the european parliament on the application of this directive , examining in particular whether the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution component of energy products taking into account the impact of the eu emission trading system on carbon pricing and whether the revised energy taxation directive sufficiently contributes to meaningful carbon pricing inducing behavioural change , the impact on reduction of greenhouse gases taking into account the advice of the european scientific advisory board on climate change , 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 , biodiversity 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 five years and for the first time three 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 which should be increased or expanded to reflect further the carbon content and air pollution component of energy products , taking into account the impact of the emission trading system on carbon pricing , and whether this directive sufficiently contributes to meaningful carbon pricing inducing behavioural change , the impact on reduction of greenhouse gases taking into account the advice of the european scientific advisory board on climate change , 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 , biodiversity 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 five years and for the first time five years after the entry into force of this directive , the commission should report to the council and to the european parliament on the application of this directive , examining in particular whether the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution component of energy products , taking into account the impact of the emission trading system on carbon pricing and whether the revised energy taxation directive sufficiently contributes to meaningful carbon pricing inducing behavioural change , the impact on reduction of greenhouse gases taking into account the advice of the european scientific advisory board on climate change , 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 , biodiversity , and social considerations , the real value of the minimum levels of taxation and the wider relevant objectives of the treaties.


### 2. for the purposes of this directive , taxation shall be calculated in eur/gigajoules on the basis of net calorific value of the energy products and electricity as set out in annex iv to directive 2012/27/eu , converted in gigajoules. in the case of products derived from biomass the reference values shall be those set out in annex iii to directive (eu) 2018/2001 , converted in gigajoules. ### 2. member states shall distinguish between co2-related taxation and general energy consumption taxation.


### 2. for the purposes of this directive , taxation shall be calculated in eur/gigajoules on the basis of net calorific value of the energy products and electricity as set out in annex iv to directive 2012/27/eu , converted in gigajoules. in the case of products derived from biomass the reference values shall be those set out in annex iii to directive (eu) 2018/2001 , converted in gigajoules. ### 2. member states shall distinguish between co2-related taxation and general energy consumption taxation. co2-related taxation shall be calculated in eur/t of co2 emissions , on the basis of the reference co2 emission factors set out in point 11 of annex i to commission decision 2007/589/ec of 18 july 2007 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to directive 2003/87/ec of the european parliament and of the council. in the case of products derived from biomass the reference values shall be those set out in annex v to directive (eu) 2018/2001. where commission decision 2007/589/ec of 18 july 2007 or directive (eu) 2018/2001 , as the case may be , do not contain the carbon content for the product concerned , member states shall refer to relevant available information on the carbon content.


### for the purposes of this directive , taxation shall be calculated in eur/gigajoules on the basis of net calorific value of the energy products and electricity as set out in annex iv to directive 2012/27/eu , converted in gigajoules. in the case of products derived from biomass the reference values shall be those set out in annex iii to directive (eu) 2018/2001 , converted in gigajoules. ### member states shall distinguish between co2-related taxation and general energy consumption taxation.co2-related taxation shall be calculated in eur/t of co2 emissions , on the basis of the reference co2 emission factors set out in point 11 of annex i to commission decision 2007/589/ec of 18 july 2007 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to directive 2003/87/ec of the european parliament and of the council. in the case of products derived from biomass the reference values shall be those set out in annex v to directive (eu) 2018/2001. where commission decision 2007/589/ec or directive (eu) 2018/2001 , as the case may be , do not contain the carbon content for the product concerned , member states shall refer to relevant available information on the carbon content.


### 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 all the 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 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 the following criteria:


### b) ‘low-carbon fuels’ shall mean low-carbon hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogen , as well as any fossil-based fuels , which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to article 10 of regulation (eu) 2020/852 of the european parliament and of the council36 and annex i to delegated regulation (eu) […]/[…]37 . ‘recycled carbon fuels’ , as defined by article 2(35) of directive (eu) 2018/2001 , shall be included in this category. ### b) ‘low-carbon fuels’ shall mean ‘low-carbon fuels’ as defined in [ directive of the european parliament and of the council on common rules for the internal markets in renewable and natural gases and in hydrogen com/2021/803]


### b) ‘low-carbon fuels’ shall mean low-carbon hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogen , as well as any fossil-based fuels , which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to article 10 of regulation (eu) 2020/852 of the european parliament and of the council36 and annex i to delegated regulation (eu) […]/[…]37 . ‘recycled carbon fuels’ , as defined by article 2(35) of directive (eu) 2018/2001 , shall be included in this category. ### b) low-carbon fuels’ shall mean low-carbon 'low-carbon fuels’ as defined in [ directive on common rules for the internal markets in renewable and natural gases and in hydrogen com/2021/803].


### ‘low-carbon fuels’ shall mean low-carbon hydrogen and synthetic gaseous and liquid fuels the energy content of which is derived from low-carbon hydrogen , as well as any fossil-based fuels , which meet the technical screening criteria for determining the conditions under which a specific economic activity qualifies as contributing substantially to climate change mitigation according to article 10 of regulation (eu) 2020/852 of the european parliament and of the council36 and annex i to delegated regulation (eu) […]/[…]37 . ‘recycled carbon fuels’ , as defined by article 2(35) of directive (eu) 2018/2001 , shall be included in this category. ### ‘low-carbon fuels’ shall mean low-carbon 'low-carbon fuels’ as defined in [directive on common rules for the internal markets in renewable and natural gases and in hydrogen com/2021/803].


### an energy product has a dual use when it is used both as heating fuel and for purposes other than as motor fuel and heating fuel. the use of energy products for chemical reduction and in electrolytic and metallurgical processes , when energy products are used directly in or to provide a direct energy input to the process , or their consumption is connected to the process , shall be regarded as dual use , ### an energy product has a dual use when it is used both as heating fuel and for purposes other than as motor fuel and heating fuel. the use of renewable energy products for chemical reduction and in electrolytic and metallurgical processes , when energy products are used directly in or to provide a direct energy input to the process , or their consumption is connected to the process , shall be regarded as dual use ,


### — electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes , when electricity is used directly in or to provide a direct energy input to the process , or its consumption is connected to the process , ### — renewable electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes , when the renewable electricity is used directly in or to provide a direct energy input to the process , or its consumption is connected to the process ,


### — electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes , when electricity is used directly in or to provide a direct energy input to the process , or its consumption is connected to the process , ### — renewable electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes , when renewable electricity is used directly in or to provide a direct energy input to the process , or its consumption is connected to the process ,


### – electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes , when electricity is used directly in or to provide a direct energy input to the process , or its consumption is connected to the process , ### – renewable electricity used principally for the purposes of chemical reduction and in electrolytic and metallurgical processes , when renewable electricity is used directly in or to provide a direct energy input to the process , or its consumption is connected to the process ,


### 1. the levels of taxation which member states shall apply to the energy products and electricity listed in article 2 may not be less than the minimum levels of taxation prescribed by this directive. ### 1. the levels of taxation which member states shall apply to the energy products and electricity listed in article 2 may not be less than the minimum levels of taxation prescribed by this directive being the sum of the energy component rate with the carbon component rate..


### 1. the levels of taxation which member states shall apply to the energy products and electricity listed in article 2 may not be less than the minimum levels of taxation prescribed by this directive. ### 1. the levels of taxation which member states shall apply to the energy products and electricity listed in article 2 may not be less than the minimum levels of taxation prescribed by this directive being the sum of the energy component rate and the carbon component rate which is derived from the minimum carbon price indicated in annex i of this directive.


### 1. the levels of taxation which member states shall apply to the energy products and electricity listed in article 2 may not be less than the minimum levels of taxation prescribed by this directive. ### 1. the levels of taxation which member states shall apply to the energy products and electricity listed in article 2 may not be less than the minimum levels of taxation prescribed by this directive , those being the sum of the energy component rate and the carbon component rate which is derived from the minimum carbon price indicated in annex i to 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. ### 2. the minimum levels of taxation laid down in this directive shall be adapted every year starting from 1 january 2023 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.


### 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. ### 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.


### 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. ### deleted


### 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 increase in the minimum levels of taxation shall be fixed at one tenth per year until 1 january 2033.


### 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 , climate and energy 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.


### 1. 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. ### 1. without prejudice to international obligations and to article 5 of this directive , 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 flights including business and pleasure 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. ### a minimum rate of zero shall apply to renewable fuels of non-biological origin , advanced sustainable biofuels and electricity over that transitional period of ten years set out in tables a and d of annex i.


### 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. ### a minimum rate of zero shall apply to renewable fuels of non-biological origin , advanced sustainable biofuels and biogas , and electricity over that transitional period of ten years set out in tables a and d of annex i.


### for the purposes of this article , ‘business aviation’ shall mean the operation or use of aircraft by companies or individuals for the carriage of passengers or goods as an aid to the conduct of their business , flown for purposes generally considered not for public hire and piloted by individuals having , at the minimum , a valid commercial pilot license with an instrument rating. ### for the purposes of this article , ‘business aviation’ shall mean the operation or use of aircraft by companies or individuals for any purposes including the carriage of passengers , cargo , or goods as an aid to the conduct of their business , flown for purposes generally considered not for public hire and piloted by individuals having , at the minimum , a valid commercial pilot license with an instrument rating.


### for the purposes of this article , ‘business aviation’ shall mean the operation or use of aircraft by companies or individuals for the carriage of passengers or goods as an aid to the conduct of their business , flown for purposes generally considered not for public hire and piloted by individuals having , at the minimum , a valid commercial pilot license with an instrument rating. ### for the purposes of this article , ‘business aviation’ shall mean the operation or use of aircraft by companies or individuals for any purposes , including the carriage of passengers , cargo or goods as an aid to the conduct of their business , flown for purposes generally considered not for public hire and piloted by individuals having , at the minimum , a valid commercial pilot license with an instrument rating.


### 2. energy products supplied for use as fuel to aircrafts and electricity used directly for charging electric aircrafts , for the purposes of intra-eu air navigation of cargo-only flights shall be exempted. ### deleted


### 3. without prejudice to international obligations , member states may exempt or apply the same levels of taxation applied for intra-eu air navigation to extra-eu air navigation according to the type of flight. ### 3. without prejudice to international obligations , member states may apply the same levels of taxation applied for intra-eu air navigation to extra-eu air navigation according to the type of flight.


### 5. member states may apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts. ### 5. member states may apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts , as well as for the purpose of autonomous electric taxiing by aircrafts , or to electric ground vehicles assisting in pushback and towing operations.


### for the purposes of the first subparagraph , ‘electricity supply to stationary aircraft’ shall mean the supply of electricity through a standardised fixed or mobile interface to aircraft when stationed at the gate or at an airport outfield position. ### for the purposes of the first subparagraph , ‘electricity supply to aircraft’ shall mean the supply of electricity through a standardised fixed or mobile interface to aircraft when stationed at the gate or at an airport outfield position.


### member states may apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts. ### member states may apply under fiscal control total or partial exemptions to electricity supplied to stationary aircrafts , as well as for the purpose of autonomous electric taxiing by aircrafts , or to electric ground vehicles assisting in pushback and towing operations.


### 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 a 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.


### for the purposes of the first subparagraph , electricity shall be ranked among motor fuels indicated in table b of annex i. ### for the purposes of the first subparagraph , electricity shall be ranked among motor fuels indicated in table a of annex i.


### 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. ### 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 a 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.


### 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 renewable fuels of non-biological origin , advanced sustainable biofuels and biogas and electricity set out in tables a and d of annex i.


### for the purposes of this article , ‘intra-eu waterborne navigation’ shall mean navigation between two ports located in the union , including domestic navigation. ### for the purposes of this article , ‘intra-eu waterborne navigation’ shall mean navigation arriving to or departing from a port located in the union , including domestic navigation.


### 2. member states may exempt or apply the same levels of taxation applied for intra-eu waterborne navigation to extra-eu waterborne navigation according to the type of activity. ### 2. member states may apply the same levels of taxation applied for intra-eu waterborne navigation to extra-eu waterborne navigation according to the type of activity.


### 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 , or vessels’ mobile batteries recharged at berth.


### 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 or vessels’ mobile batteries recharged at berth.


### 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 in the level of taxation to:


### taxable products used under fiscal control in the field of pilot projects for the technological development of more environmentally-friendly products or in relation to fuels from renewable resources; ### taxable products used under fiscal control in the field of pilot projects for the technological development of sustainable renewable energy-based products;


### taxable products used under fiscal control in the field of pilot projects for the technological development of more environmentally-friendly products or in relation to fuels from renewable resources; ### taxable products used under fiscal control in the field of pilot projects for the technological development of sustainable renewable energy-based products


### electricity: ### renewable-based electricity:


### electricity: ### renewable electricity:


### — generated from sustainable biomass or from products produced from sustainable biomass; ### deleted


### — generated from methane emitted by abandoned coalmines; ### deleted


### – generated from methane emitted by abandoned coalmines; ### deleted


### — generated from fuel cells; ### — generated from fuel cells powered by renewable fuels of non-biological origin;


### – generated from fuel cells; ### – generated from fuel cells powered by renewable fuels of non-biological origin;


### electricity produced from combined heat and power generation , provided that cogeneration by the combined generators is high-efficiency cogeneration as defined in article 2 , point (34) , of directive 2012/27/eu. ; ### deleted


### renewable fuels of non-biological origin , advanced sustainable biofuels , bioliquids , biogas and advanced sustainable products falling within cn codes 4401 and 4402; ### renewable fuels of non-biological origin , advanced sustainable biofuels , bioliquids , biogas;


### renewable fuels of non-biological origin , advanced sustainable biofuels , bioliquids , biogas and advanced sustainable products falling within cn codes 4401 and 4402; ### renewable fuels of non-biological origin and advanced sustainable biofuels , bioliquids and biogas


### renewable fuels of non-biological origin , advanced sustainable biofuels , bioliquids , biogas and advanced sustainable products falling within cn codes 4401 and 4402; ### renewable fuels of non-biological origin and advanced sustainable biofuels , bioliquids and biogas;


### renewable fuels of non-biological origin , advanced sustainable biofuels , bioliquids , biogas and advanced sustainable products falling within cn codes 4401 and 4402; ### renewable fuels of non-biological origin , and advanced sustainable biofuels , bioliquids , biogas;


### products falling within cn code 2705 used for heating purposes. ### deleted


### 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 and electricity used for combined heat and power generation , without prejudice to article 13; ### deleted


### reductions in the level of taxation , which shall not go below the minima as set out in table b and d of annex i , to energy products and electricity used for the carriage of goods and passengers by rail , metro , tram and trolley bus , and for local public passenger transport , waste collection , armed forces and public administration , disabled people and ambulances; ### reductions in the level of taxation , which shall not go below the minima as set out in table b and d of annex i , to energy products and electricity used for the carriage of goods and passengers by electrified rail , metro , tram and trolley bus , and for local public passenger transport , electric vehicles for waste collection and public administration , for disabled people transport and ambulances;


### reductions in the level of taxation , which shall not go below the minima as set out in table b and d of annex i , to energy products and electricity used for the carriage of goods and passengers by rail , metro , tram and trolley bus , and for local public passenger transport , waste collection , armed forces and public administration , disabled people and ambulances; ### reductions in the level of taxation , which shall not go below the minima as set out in table b and d of annex i , to energy products and electricity used for the carriage of goods and passengers by electrified rail , metro , tram and trolley bus , and for local public passenger transport , electric vehicles for waste collection , armed forces and public administration , for disabled people transport and ambulances;


### 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 living in a condition of energy poverty as defined in the [recast of the energy efficiency directive (recast) (com(2021)558)] who are also below the 60% of the national median equivalised disposable income threshold , may be exempt for a maximum period of ten years after the entry into force of this directive.


### 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 living in a condition of energy poverty as defined in the [recast of the energy efficiency directive (recast) (com(2021)558)] who are also below the 60% of the national median equivalised disposable income , may be exempt for a maximum period of ten years after the entry into force of this directive..


### 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. ### deleted


### 1. in addition to the provisions set out in the previous articles , in particular in articles 14 , 15 , 16 , 17 and 18 , the council , acting unanimously on a proposal from the commission , may adopt implementing acts , authorising any member state to introduce further exemptions or reductions for specific policy considerations. where it is necessary , for reasons of protection of environment and human health , including the reduction of air pollution , the council , acting unanimously on a proposal from the commission , may adopt implementing acts , authorising any member state to introduce specific increased rates derogating from the ranking between the minimum levels of taxation as laid down in annex i. ### 1. in addition to the provisions set out in the previous articles , in particular in articles 14 , 15 , 16 , 17 and 18 , the council , acting unanimously on a proposal from the commission , may adopt implementing acts , authorising any member state to introduce further exemptions or reductions for specific policy considerations. where it is necessary , for reasons of just transition , protection of environment and human health , including the reduction of air pollution , the council , acting unanimously on a proposal from the commission , may adopt implementing acts , authorising any member state to introduce specific increased rates derogating from the ranking between the minimum levels of taxation as laid down in annex i.


### for the purposes of the first subparagraph , electricity storage facilities and transformers of electricity may be considered as redistributors when they supply electricity. ### for the purposes of the first subparagraph , electricity storage facilities , including electric vehicles , batteries owned by active consumers or renewable energy communities and transformers of electricity shall be considered as redistributors when they supply electricity and shall not be subject to any double taxation.


### an entity producing electricity for its own use is regarded as a distributor. notwithstanding article 13 , member states may exempt small producers of electricity provided that they tax the energy products used for the production of that electricity. ### an entity producing electricity for its own use is regarded as a distributor. notwithstanding article 13 , member states may exempt small producers of renewable electricity provided that they tax the energy products used for the production of that electricity.


### 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 three years after 1 january 2023 , the commission shall submit to the council and the european parliament 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 three 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 whether article 16 should be revised and the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution of energy products taking into account the impact of the emission trading system on carbon pricing , distributional impacts in light of the objectives of the european green deal with regard to achieving a just transition , and whether the revised energy taxation directive sufficiently contributes to meaningful carbon pricing inducing behavioural change , the impact on reduction of greenhouse gases taking into account the advice of the european scientific advisory board on climate change , the impact of innovation and technological developments , in particular as regards energy efficiency , the use of electricity in transportand 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 and the relevant wider objectives of the treaties. ### the report by the commission shall , inter alia , examine whether article 16 should be revised and whether the minimum levels of taxation should be increased or expanded to reflect further the carbon content and air pollution of energy products taking into account the impact of the emission trading system on carbon pricing , distributional impacts in light of the objectives of the european green deal with regard to achieving a just transition , and whether the revised energy taxation directive sufficiently contributes to meaningful carbon pricing inducing behavioural change , the impact on reduction of greenhouse gases taking into account the advice of the european scientific advisory board on climate change , the impact of innovation and technological developments , in particular as regards energy efficiency , the use of electricity in transport , buildings and industry 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 energy , transport and environment policies in the union. in the context of high energy prices due to volatility in international fossil fuels markets , recalls that member states could mitigate the increase in retail prices for vulnerable households and microenterprises by , among other things , reducing taxes and levies in consumers’ energy bills , as foreseen in the directive (eu) 2019/944 (electricity market directive) and also recalled in the communication of the commission of 13 october 2021 on tackling rising energy prices: a toolbox for action and support.


### (15) energy prices are key elements of energy , transport and environment policies in the union. ### (15) energy prices are key elements of energy , transport and environment policies in the union. in the contexts of high energy prices due to volatility in international fossil fuels markets , member states could mitigate the increase in retail prices for vulnerable households and microenterprises by , among others , reducing taxes and levies in consumers’ energy bills , as foreseen by the electricity market directive (directive (eu) 2019/944) as also recalled in the communication from the european commission “tackling rising energy prices: a toolbox for action and support”.


### a) 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; ### a) the sustainability and greenhouse gas saving criteria set out in article 29 of directive (eu)2018/2001 , excluding energy products and electricity produced from woody biomass;


### b) are produced from the feedstock listed in annex ix of directive (eu) 2018/2001. ### b) are produced from the feedstock listed in annex ix of directive (eu) 2018/2001 , excluding biogas and biofuels produced from the feedstock listed in points (g) to (q) of part a of annex ix.


### 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. ### biofuels , biogas and bioliquids produced from the feedstock listed in part b of annex ix to the directive (eu) 2018/2001 shall be considered equivalent to advanced products up to national consumption levels consistent with the cap set out in article 27 (1) b of that directive.


### 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. ### biofuels , biogas and bioliquids produced from the feedstock listed in part b of annex ix to the directive (eu) 2018/2001 shall be considered equivalent to advanced products up to national consumption levels consistent with the cap set out in article 27(1)(b) of that directive.


### 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. ### 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 up to national consumption levels consistent with the cap set out in article 27 (1)(b) of the directive (ec) 2018/2001.


### 2. for the purpose of this directive ‘level of taxation’ is the total charge levied in respect of all indirect taxes (except vat) calculated directly or indirectly on the quantity of energy products and electricity at the time of release for consumption. ### 2. for the purpose of this directive ‘level of taxation’ is the total charge levied in respect of all indirect taxes (except vat) including the carbon price established in the emission trading system for buildings and road transport established pursuant to chapter iva of directive 2003/87/ec , calculated directly or indirectly on the quantity of energy products and electricity at the time of release for consumption.


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


### 1. member states shall exempt from taxation under fiscal control energy products and electricity used to produce electricity and electricity used to maintain the ability to produce electricity. ### 1. member states shall exempt from taxation under fiscal control renewable energy products and renewable electricity used to produce electricity and electricity used to maintain the ability to produce electricity.


### for the purposes of this article , ‘business aviation’ shall mean the operation or use of aircraft by companies or individuals for the carriage of passengers or goods as an aid to the conduct of their business , flown for purposes generally considered not for public hire and piloted by individuals having , at the minimum , a valid commercial pilot license with an instrument rating. ### for the purposes of this article , ‘business aviation’ shall mean the operation or use of aircraft by companies or individuals for any purposes , including the carriage of passengers , cargo or goods as an aid to the conduct of their business , flown for purposes generally considered not for public hire and piloted by individuals having , at the minimum , a valid commercial pilot license with an instrument rating.


### member states may also refund to the producer some or all of the amount of tax paid by the consumer on electricity produced from products specified in this paragraph. ### member states may also refund to the renewable energy producer , including renewable self-consumers , jointly-acting renewables self-consumers , and final household customers that participate as a member or shareholder in a renewable energy community , some or all of the amount of tax paid by the consumer on electricity produced from products specified in this paragraph.


### 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 c and d of annex i , to energy products used as heating fuel and electricity if used by households who are below the 150% of the national median equivalised disposable income 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 , which shall not go below the relevant minima as set out in tables b , c and d of annex i for a maximum period of ten years after the entry into force of this directive , 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:


### in favour of energy-intensive business ### in favour of energy-intensive business conditional on the conclusion of agreements between them (beneficiaries) , or associations of beneficiaries , and the member state whereby the beneficiaries or associations of beneficiaries commit themselves to achieve highly energy efficient , circular , zero-pollution and renewable based business operation through actions which may relate , among other things , to a reduction in energy consumption , the uptake of sustainable renewable energy sources a reduction in emissions and other pollutants , or any other environmental protection measure.


### where agreements are concluded with business entities as referred to in article 19 or associations of such business entities , or where tradable permit schemes or equivalent measures are implemented , as far as they lead to the achievement of environmental protection objectives or to improvements in energy efficiency. ### in favour of other businesses , especially smes and start-ups , conditional on the conclusion of agreements are concluded between member states and business entities as referred to in article 19 or associations of such business entities whereby the beneficiaries or associations of beneficiaries commit themselves to achieve highly energy efficient , circular , zero-pollution and renewable based business operation through actions which may relate , among other things , to a reduction in energy consumption , the uptake of sustainable renewable energy sources a reduction in emissions and other pollutants , or any other environmental protection measure.


### 1. energy products released for consumption in a member state , contained in the standard tanks of commercial motor vehicles and intended to be used as fuel by those same vehicles , as well as in special containers , and intended to be used for the operation , during the course of transport , of the systems equipping those same containers shall not be subject to taxation in any other member state. ### 1. energy products released for consumption in a member state , contained in the standard tanks of commercial motor vehicles and intended to be used as fuel by those same vehicles , as well as in special containers , and intended to be used for the operation , during the course of transport , of the systems equipping those same containers shall be taxed once at origin and not be subject to taxation in any other member state.


### 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)


### for the purposes of the first subparagraph , electricity storage facilities and transformers of electricity may be considered as redistributors when they supply electricity. ### for the purposes of the first subparagraph , electricity storage facilities , including electric vehicles , batteries owned by active consumers or renewable energy communities and transformers of electricity shall be considered as redistributors when they supply electricity and shall not be subject to any double taxation.


### 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: ### 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 the following criterion:


### 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 greenhouse gas saving criteria set out in article 29 of directive (eu) 2018/2001;


### 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. ### deleted


### 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. ### a minimum rate of zero shall apply to renewable fuels of non-biological origin , advanced sustainable biofuels and biogas , and electricity over that transitional period of ten years set out in tables a and d of annex i.


### for the purposes of the first subparagraph , ‘electricity supply to stationary aircraft’ shall mean the supply of electricity through a standardised fixed or mobile interface to aircraft when stationed at the gate or at an airport outfield position. ### for the purposes of the first subparagraph , ‘electricity supply to aircraft’ shall mean the supply of electricity through a standardised fixed or mobile interface to aircraft when stationed at the gate or at an airport outfield position.


### reductions in the level of taxation , which shall not go below the minima as set out in table b and d of annex i , to energy products and electricity used for the carriage of goods and passengers by rail , metro , tram and trolley bus , and for local public passenger transport , waste collection , armed forces and public administration , disabled people and ambulances; ### reductions in the level of taxation , which shall not go below the minima as set out in table b and d of annex i , to energy products and electricity used for the carriage of goods and passengers by electrified rail , metro , tram and trolley bus , and for local public passenger transport , electric vehicles for waste collection , armed forces and public administration , for disabled people transport and ambulances;


### 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 living in a condition of energy poverty as defined in the [recast of the energy efficiency directive (recast) (com(2021)558)] who are also below the 60% of the national median equivalised disposable income , may be exempt for a maximum period of ten years after the entry into force of this directive..


### in addition to the provisions set out in the previous articles , in particular in articles 14 , 15 , 16 , 17 and 18 , the council , acting unanimously on a proposal from the commission , may adopt implementing acts , authorising any member state to introduce further exemptions or reductions for specific policy considerations. where it is necessary , for reasons of protection of environment and human health , including the reduction of air pollution , the council , acting unanimously on a proposal from the commission , may adopt implementing acts , authorising any member state to introduce specific increased rates derogating from the ranking between the minimum levels of taxation as laid down in annex i. ### in addition to the provisions set out in the previous articles , in particular in articles 14 , 15 , 16 , 17 and 18 , the council , acting unanimously on a proposal from the commission , may adopt implementing acts , authorising any member state to introduce further exemptions or reductions for specific policy considerations. where it is necessary , for reasons of just transition , protection of environment and human health , including the reduction of air pollution , the council , acting unanimously on a proposal from the commission , may adopt implementing acts , authorising any member state to introduce specific increased rates derogating from the ranking between the minimum levels of taxation as laid down in annex i.


### 8. welcomes the number of high impact , successful projects co-financed by the eu budget; notes , in particular , the impact of projects such as: the construction of a high-speed railway platform (spain , eur 749 million); the doubling of the ‘bari s. andrea bitetto’ railway section (italy , eur 421 million); the construction of a new route du littoral (france , eur 304 million); the modernisation of the sofia-plovdiv railway line: railway section elin pelin – kostenets (bulgaria , eur 553 million); the construction of an express road between craiova and pitesti (romania , eur 832 million); the construction of the s7 expressway between gdańsk and elbląg , and thorns and elbląg (poland , eur 504 million); the improvement of ten-t road connectivity with south dalmatia (croatia , eur 418 million); works on the d35 motorway in the section múk opatovice-časy-ostrov (czechia , eur 384 million); the construction of the patras pyrgos motorway (greece , eur 355 million); the modernisation of the railway line between púchov and žilina (slovakia , eur 349 million); upgrading the existing maribor-šentilj railway (slovenia , eur 195 million); modernising the ovar-gaia railroad (portugal , eur 140 million); carrying out stage iii of the western bypass of vilnius (lithuania , eur 92 million); works on state road no 2 , tallinn-tartu-võru-luhamaa võõbu-mäo (estonia , eur 59 million); the construction of the main state motorway , a2 riga-sigulda-estonian border (latvia , eur 44 million); and the construction of a multi-level road junction at ea20a & ea21 along the ten-t (malta , eur 41 million); ### 8. welcomes the number of high impact , successful projects co-financed by the eu budget; notes , in particular , the impact of projects such as: the construction of a high-speed railway platform (spain , eur 749 million); the doubling of the ‘bari s. andrea bitetto’ railway section (italy , eur 421 million); the construction of a new route du littoral (france , eur 304 million); the modernisation of the sofia-plovdiv railway line: railway section elin pelin – kostenets (bulgaria , eur 553 million); the construction of an express road between craiova and pitesti (romania , eur 832 million); the construction of the s7 expressway between gdańsk and elbląg , and thorns and elbląg (poland , eur 504 million); the improvement of ten-t road connectivity with south dalmatia (croatia , eur 418 million); works on the d35 motorway in the section múk opatovice-časy-ostrov (czechia , eur 384 million); the construction of the patras pyrgos motorway (greece , eur 355 million); the modernisation of the railway line between púchov and žilina (slovakia , eur 349 million); upgrading the existing maribor-šentilj railway (slovenia , eur 195 million); modernising the ovar-gaia railroad (portugal , eur 140 million); carrying out stage iii of the western bypass of vilnius (lithuania , eur 92 million); works on state road no 2 , tallinn-tartu-võru-luhamaa võõbu-mäo (estonia , eur 59 million); the construction of the main state motorway , a2 riga-sigulda-estonian border (latvia , eur 44 million); and the construction of a multi-level road junction at ea20a & ea21 along the ten-t (malta , eur 41 million); also points out to the role that the eib plays in supporting innovative and sustainable infrastructure projects in the member states , both on national and local level;


### 15. highlights that the project monitoring performed by the european climate , infrastructure and environment executive agency is mainly oriented towards financial aspects and outputs and does not focus on projects’ broader results and impacts; regrets that , consequently , there is only limited monitoring data that is suitable for the subsequent evaluation of these projects; ### 15. highlights that the project monitoring performed by the european climate , infrastructure and environment executive agency is mainly oriented towards financial aspects and outputs and does not focus on projects’ broader results and impacts , such as on the local population and the environment; regrets that , consequently , there is only limited monitoring data that is suitable for the subsequent evaluation of these projects;


### 17. notes that while the union produces systematic ex post evaluations of programmes , the commission has not performed , nor has it required project promoters to perform , systematic ex post assessments of individual eu co-funded large transport projects; notes that there is currently no legal obligation for them to do so; ### 17. finds it concerning that while the union produces systematic ex post evaluations of programmes , the commission has not performed , nor has it required project promoters to perform , systematic ex post assessments of individual eu co-funded large transport projects; notes that there is currently no legal obligation for them to do so;


### 21. is convinced that adequate control over fund implementation is a necessity as infrastructure projects are prone to irregularities including corruption; calls on the commission and the member states to put into mandatory use a single integrated , interoperable information and monitoring system , including a single data-mining and risk-scoring tool to access and analyse the relevant data , including information on beneficial ownership , and increase control reliability , with a view to a generalised application , including with the help of the technical support instrument; emphasises that such data should allow for the strengthening of the control and audit processes , notably as regards fraud and conflicts of interest; ### 21. is convinced that adequate control over fund implementation is a necessity as infrastructure projects are prone to irregularities including corruption; calls on the commission and the member states to put into mandatory use an open-source single integrated , interoperable information and monitoring system , including a single data-mining and risk-scoring tool to access and analyse the relevant data , including information on beneficial ownership , and increase control reliability , with a view to a generalised application , including with the help of the technical support instrument; emphasises that such data should allow for the strengthening of the control and audit processes , notably as regards fraud and conflicts of interest;


### 23. expresses its concern that there is a lack of systematic evaluation of large transport projects in the eu and that existing monitoring is focused mainly on financial inputs and outputs rather than outcomes; calls for the outcomes of such projects to be given greater visibility , as they play a significant role in building long-term socio-economic benefits; calls , additionally , for a review of the long-term benefits of large transport projects and for the evaluation of any benefits that are additional to the direct benefits produced by such projects8 ; ### 23. expresses its concern that there is a lack of systematic evaluation of large transport projects in the eu and that existing monitoring is focused mainly on financial inputs and outputs rather than outcomes; calls for the outcomes of such projects to be given greater visibility , as they play a significant role in building long-term socio-economic and environmental benefits; calls , additionally , for a review of the long-term benefits of large transport projects and for the evaluation of any benefits that are additional to the direct benefits produced by such projects8 ;


### 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; increase in the quality of air , 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 and environmental impacts through regional or national macroeconomic models could assist in alleviating any potential risks arising from the lack of scrutiny9 ;


### 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 and its workers , in particular supply chain disruptions affecting the logistics for food products and other basic goods and rising energy prices , and require a coordinated response at eu level backed by adequate budgetary means;


### b. whereas , since the adoption of the current multiannual financial framework (mff) in december 2020 , the political , economic and social context has changed beyond recognition , starting with the unprecedented scale and dramatic consequences of the covid-19 pandemic , which is far from over; ### b. whereas , since the adoption of the current multiannual financial framework (mff) in december 2020 , the political , economic and social context has evolved beyond recognition , including with the unprecedented scale and dramatic consequences of the continued covid-19 pandemic , which is not over yet;


### 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 social and economic consequences of the war within the union and delivering the necessary support for all affected; underlines , in this context , the shared union goals of delivering on the european green deal and the digital transition and the need to upscale and speed up implementation in the new geopolitical context , 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 and the cost-of living crisis stemming from it;


### 2. is of the opinion that a revision of the mff may have to be accompanied by a revision of the neighbourhood , development and international cooperation (ndici) - global europe instrument and the third instrument for pre-accession assistance (ipa iii) to reflect any policy changes in the relevant instruments and any changes in countries’ status and eligibility for eu funding; ### 2. is of the opinion that a revision of the mff may have to be accompanied by a revision of the neighbourhood , development and international cooperation (ndici) - global europe instrument and the third instrument for pre-accession assistance (ipa iii) to reflect any policy changes in the relevant instruments and any changes in countries’ status and eligibility for eu funding; stresses the need for additional resources to support the new eu candidate countries , ukraine and the republic of moldova , as well as for the aspiring applicant georgia , on their path to eu membership , while ensuring at the same time that funds for the current ipa iii beneficiaries will not be cut;


### 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 conduct an in-depth review of the functioning of the current mff and proceed with a legislative proposal for a comprehensive revision of the mff as soon as possible , and not later than the first quarter of 2023 , that substantially increases the resources for heading 6; urges the member states to agree to a significant increase in ceilings; calls on the commission to create an effective crisis response mechanism to tackle the new challenges without jeopardizing priorities established under co-decision in the relevant programmes , in particular as regards climate and development aid;


### 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 , farmers , consumers 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 reduced; stresses that the eu response in support of farmers should contribute to and be coherent with a long-term reduction in their need for inputs , particularly synthetic fertilisers;


### 3. stresses that the cef is a key enabler for achieving the objectives of the trans-european transport network (ten-t) policy; points out that investment needs in the ten-t are estimated at eur 500 billion to complete the core network by 2030 and eur 1500 billion for the entire network by 2050; highlights the strategic value of the ten-t and cef for meeting new objectives as regards the eu sustainable and smart mobility strategy , enhanced military mobility in the eu and stronger connectivity with our strategic partners in non-eu countries; ### 3. stresses that the cef is a key enabler for achieving the objectives of the trans-european transport network (ten-t) policy; points out that investment needs in the ten-t are estimated at eur 500 billion to complete the core network by 2030 and eur 1500 billion for the entire network by 2050; highlights the strategic value of the ten-t and cef for meeting new objectives as regards the eu sustainable and smart mobility strategy; emphasises in this regard the need to prioritise rail investments in order to foster a comprehensive modal shift at all levels , both for passengers and freight , realising full electrification on the ten-t network , enabling ertms timely and completing the current cross-border missing links; considers that military mobility needs in the eu require a proper impact assessment and should not come at the expense of projects providing stronger connectivity with our strategic partners in non-eu countries;