a broad public debate it should produce a draft to reform, simplify and reorganise the Treaties into a
single, clear and concise document (‘Constitution’);
*
**
10. Instructs its President to forward this resolution to the European Council, the Council, the Commis-
sion and the parliaments of the Member States.
14. Taxation of aircraft fuel
A5-0334/2000
European Parliament resolution on the Commission communication to the Council, the European
Parliament, the Economic andSocial Committee andthe Committee of the Regions on taxation of
aircraft fuel (COM(2000) 110 /dash C5-0207/2000 /dash 2000/2114(COS))
The European Parliament,
9dash having regard to the Commission communication (COM(2000) 110 9dash C5-0207/2000),9dash having regard to the Commission communication ‘Air Transport and the environment 9dash towards
meeting the challenges of sustainable development’ (COM(1999) 640),
9dash having regard to the proposal for a Council Directive ‘Restructuring the Community Framework for
the Taxation of Energy Products’ (COM(1997) 30) (
1) and its opinion of 9 February 1999 thereon (2),
9dash having regard to the report from the Commission to the Council and the European Parliament under
Article 8(6) of Council Directive 92/81/EEC, on the situation with regard to the exemptions or reduc-tions for specific policy considerations as set out in Article 8(4) of Directive 92/81/EEC and concern-
ing the obligatory exemption of mineral oils used as fuel for the purpose of air navigation other than
private pleasure flying and the exemptions or reductions possible for navigation on inland waterwaysother than for private pleasure craft as set out in Articles 8(1)(b) and 8(2)(b) of the same directive(COM(1996) 549) and its opinion of 13 June 1997 thereon (
3),
9dash having regard to Rule 47(1) of its Rules of Procedure,
9dash having regard to the report of the Committee on Economic and Monetary Affairs and the opinions of
the Committee on Regional Policy, Transport and Tourism and the Committee on the Environment,Public Health and Consumer Policy (A5-0334/2000),
A. whereas air traffic is expected to continue to increase significantly over the next few years,
B. whereas adequate measures must be found as fast as possible to limit the negative impact of this
increase on the environment,
C. whereas these measures must promote environmental protection while respecting fair competition and
the proper functioning of the internal market,
D. whereas at this stage introduction of a tax on aircraft fuel would, due to legal constraints, be possible
only for intra-Community flights operated by Community air carriers, but would benefit the environ-ment and result in net reductions of CO
2,
(1) OJ C 139, 6.5.1997, p. 14.
(2) OJ C 150, 28.5.1999, p. 82.
(3) OJ C 200, 30.6.1997, p. 249.17.8.2001 EN C 232/343 Official Journal of the European Communities
Thursday 14 December 2000
E. whereas if the airline industry is left to expand without restriction, most of the reductions in green-
house gases expected to be achieved by other industries in the next few years under the Kyoto Proto-col would be countered by increases in CO
2from aviation,
F. Whereas air transport enjoys preferential treatment, e.g. as regards excise duties or VAT, compared
with other modes of transport and whereas, for the sake of coherence of the tax system and environ-mental concerns, this positive discrimination must be ended,
1. Welcomes the Commission’s communication and the study it is based upon as a valuable contribu-
tion to addressing the environmental problems associated with air transport;
2. Considers, however, that the Commission should have devoted more of its communication to analys-
ing the environmental impact of a tax on aircraft fuel;
3. Is alarmed at aviation’s growing share of global greenhouse gas emissions; considers it to be of the
utmost importance that measure be taken to limit emissions from aviation;
4. Stresses that the use of economic instruments in this context is crucial for encouraging progress
towards a cleaner airspace both in the Member States and in the applicant countries, as well as in therest of the world; regards this as a more effective method than traditional legislation;
5. Considers that the current situation whereby there is no requirement to pay tax on aviation fuel
worldwide constitutes unfair treatment of other modes of transport and is thus not in keeping with theobjective of equality of opportunity between all modes of transport;
6. Notes the Commission’s conclusion that, principally for economic reasons, it would not be immedi-
ately practicable for the Community as a whole to introduce taxation of aircraft fuel exclusively targeting
intra-Community flights operated by Community air carriers;
7. Agrees with the Commission’s interpretation of the study’s findings whereby a specific tax in the
Community would have benefits for the environment and yield net reductions in CO
2emissions;
8. Considers that, as far as the issue of greenhouse gas abatement is concerned, relatively minor mea-
sures can never be regarded as insignificant, especially in a fast-growing sector, which is why the Commis-sion’s communication indicates that the Council ought to agree on common excise duties on aircraft fuelin the Union;
9. Welcomes the Commission’s recommendation to permit Member States to levy tax on aviation fuel
for domestic flights or, via bilateral agreements, on intra-Community flights, which is compatible with thefindings of the study; emphasises that revenues accruing from such a measure would allow Member Statesto reduce other taxes, notably those on labour as recommended in Article 1 of the Commission proposalfor the taxation of energy products;
10. Points out that excise duty on aircraft fuel fits in perfectly with the principle of green taxes;
11. Points out that measures in this sector may not unduly endanger the competitiveness of European
air carriers with regard to air carriers from third countries;
12. Urges immediate measures to reduce the environmental impact of aviation and to create a more
level playing field by making aviation subject to the same 5 % greenhouse gas emission reduction targets asother sectors under the Kyoto treaty and an environmental charge to be introduced on flights to and fromEU airports;C 232/344 EN 17.8.2001 Official Journal of the European Communities
Thursday 14 December 2000
13. Stresses that the adverse socio-economic effects of excise duty on aviation fuel must be minimised;
calls therefore on the Council to prepare for renegotiation of the bilateral agreements governing the treat-ment of aviation fuel and to examine how transport, both within the Union and to and from third coun-tries, might be brought within the scope of such a tax regime; also calls on the Council to work energeti-
cally to ensure that a compromise is reached on the treatment of aviation fuel at the ICAO’s 33rd
Assembly in 2001;
14. Calls on the Council Presidency and the Commission to keep Parliament fully informed about the
33rd ICAO Assembly in 2001; calls on the Presidency and the Commission to state before the Assembly
what the EU’s input will be, and, after it has finished, to report to Parliament on the work of the Assembly
and its results, particularly with regard to excise duty on aircraft fuel;
15. Urges the Commission to submit a communication on proposals for internal EU measures if no
satisfactory measures are taken by the ICAO at the 33rd Assembly next year;
16. Urges the Commission to press for a renegotiation of the 1944 Chicago Convention and the bilat-
eral Air Service Agreements (ASAs), which fix the exemption from taxes for fuel supplied on the territory
of the contracting parties;
17. Is of the opinion that other measures to reduce CO
2emissions from air transport should also be
urgently envisaged, such as emissions trading schemes, voluntary agreements by the air transport industry,research and development programmes for technological improvement of engines and fuel, differentiatedenvironmental levies, the drawing-up of environmental contracts and better management of air traffic, andthat these should include clear targets and monitoring procedures with penalties to safeguard fair competi-tion in the internal market;
18. Calls on the Commission to undertake a study analysing these alternative solutions;
19. Instructs its President to forward this resolution to the Council and Commission.
15. Precautionary principle
A5-0352/2000
European Parliament resolution on the Commission communication on the precautionary princi-
ple (COM(2000) 1 /dash C5-0143/2000 /dash 2000/2086(COS))
The European Parliament
9dash having regard to the Commission communication (COM(2000) 1 9dash C5-0143/2000),
9dash having regard to Article 174 of the EC Treaty, which refers to the precautionary principle,9dash having regard to the Council resolution of 13 April 1999 calling on the Commission to allow itself in
future to be guided by the precautionary principle to a greater extent (
1),
9dash having regard to the Commission Green Paper of 30 April 1997 on the general principles of food law
in the European Union (COM(1997) 176 9dash C4-0213/1997),
9dash having regard to the Commission Communication of 30 April 1997 on consumer health and food
safety and the White Paper of 12 January 2000 on food safety (COM(1999) 719 9dash C5-0136/2000),
9dash having regard to the case law of the Court of Justice of the European Communities referring to the
precautionary principle,
9dash having regard to the opinion of the Economic and Social Committee of 12 July 2000 (2),
(1) OJ C 206, 21.7.99, p.1.
(2) OJ C 268, 19.9.00, p.6.17.8.2001 EN C 232/345 Official Journal of the European Communities
Thursday 14 December 2000