P6_TA(2006)0334

Passenger car related taxes *

European Parliament legislative resolution on the proposal for a Council directive on passenger car related taxes (COM(2005)0261 — C6-0272/2005 — 2005/0130(CNS))

(Consultation procedure)

The European Parliament,

- having regard to the Commission proposal to the Council (COM(2005)0261) [1],

- having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament (C6-0272/2005),

- having regard to Rule 51 of its Rules of Procedure,

- having regard to the report of the Committee on Economic and Monetary Affairs and the opinions of the Committee on the Environment, Public Health and Food Safety and the Committee on Transport and Tourism (A6-0240/2006),

1. Approves the Commission proposal as amended;

2. Calls on the Commission to alter its proposal accordingly, pursuant to Article 250(2) of the EC Treaty;

3. Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

4. Calls for initiation of the conciliation procedure under the Joint Declaration of 4 March 1975 if the Council intends to depart from the text approved by Parliament;

5. Asks the Council to consult Parliament again if it intends to amend the Commission proposal substantially;

6. Instructs its President to forward its position to the Council and the Commission.

TEXT PROPOSED BY THE COMMISSION | AMENDMENTS BY PARLIAMENT |

Amendment 30

Recital 1

(1) Passengers car taxation can be an important complementary tool to support environmental objectives, in particular in relation to the reduction of greenhouse gas emissions and it is appropriate, therefore, to introduce a carbon dioxide based element in the tax bases of both registration taxes and annual circulation taxes. However, in order to contribute to meeting the commitments made by the Community and its Member States under the Kyoto Protocol, the proposed elements directly relating to carbon dioxide emissions should be inserted in the tax bases of the passenger related taxes applied during the commitment period from 2008 to 2012. As the Community's strategic objective to reduce the carbon dioxide emissions from passenger cars needs to be achieved by 2010 at the latest, it is appropriate to apply fully the carbon dioxide based element by 31 December 2010. | (1) Passengers car taxation can be an important complementary tool to support environmental objectives, in particular in relation to the reduction of greenhouse gas emissions and it is appropriate, therefore, to introduce a pollutant and fuel efficiency based element in the tax bases of both registration taxes and annual circulation taxes. However, in order to contribute to meeting the commitments made by the Community and its Member States under the Kyoto Protocol, the proposed elements directly relating to carbon dioxide emissions should be inserted in the tax bases of the passenger related taxes applied during the commitment period from 2008 to 2012. As the Community's strategic objective to reduce the carbon dioxide emissions from passenger cars needs to be achieved by 2010 at the latest, it is appropriate to apply fully the carbon dioxide based element by 31 December 2010. |

Amendment 2

Recital 2

(2) The third pillar of the Community's strategy to reduce carbon dioxide emissions from passenger cars and improve fuel economy, endorsed by the Council in 1996, consists of fiscal measures and is the only pillar which has yet to be implemented at Community level. | (2) The third pillar of the Community's strategy to reduce pollutant emissions from passenger cars and improve fuel economy, endorsed by the Council in 1996, consists of fiscal measures and is the only pillar which has yet to be implemented at Community level. |

Amendment 3

Recital 3

(3) Member States should be encouraged to apply coordinated fiscal incentive for passenger cars that fulfil stricter emission limits than those which became mandatory under Directive 98/69/EC (Euro 4), relating to measures to be taken against air pollution by emissions from motor vehicles and amending Council Directive 70/220/EEC, to expedite the placing on the market of passenger cars which satisfy future requirements to be adopted at Community level (Euro 5). | (3) Member States should be encouraged to apply coordinated fiscal incentive for passenger cars that fulfil stricter emission limits than those which became mandatory under Directive 98/69/EC (Euro 4), relating to measures to be taken against air pollution by emissions from motor vehicles and amending Council Directive 70/220/EEC, to expedite the placing on the market of passenger cars which satisfy future requirements to be adopted at Community level (Euro 5). In addition to the carbon dioxide-based element introduced by this Directive, the Member States may introduce differentiated taxation based on polluant emissions and the Euro classification into their national motor vehicle taxation systems. |

Amendment 4

Recital 3a (new)

| (3a) Member States are strongly urged to refrain from imposing double taxation in the case of passenger car registration taxes; particular consideration should be given to the case of EU citizens returning to their country of origin after spending more than two years in another Member State. |

Amendment 5

Recital 3b (new)

| (3b) Member States should also be encouraged to apply coordinated fiscal incentives for passenger cars in order to expedite the placing on the market of passenger cars and vehicle equipment that meet energy-saving and energy-efficiency requirements, whether the power source used is fossil fuel, such as petrol, diesel, or LPG, alternative fuel, such as bio fuel, natural gas, or hydrogen, or electrical energy, including hybrid engines. |

Amendment 6

Recital 3c (new)

| (3c) Member States should have the opportunity, in addition to the carbon dioxide-based element, of continuing to differentiate between categories of pollutants in accordance with Council Directive 70/220/EEC of 20 March 1970 on the approximation of the laws of the Member States on measures to be taken against air pollution by emissions from motor vehicles [2] (Euro norms) as a basis for calculating annual circulation tax and registration tax. |

Amendment 7

Recital 4

(4) It should be possible for fiscal incentives to take the form of tax differentiation of passenger car related taxes, applied on the basis of the amount in grams of carbon dioxide emitted per kilometre by each particular car. | (4) It should be possible for fiscal incentives to take the form of tax differentiation of passenger car related taxes, applied on the basis of emissions of pollutants in the form of nitrogen oxides and soot particles by each particular car as well as their carbon dioxide emissions, measured in grams per kilometre, and their fuel consumption, calculated in litres per 100 kilometres in accordance with the parameters laid down by Commission Directive 1999/100/EC of 15 December 1999 adapting to technical progress Council Directive 80/1268/EEC relating to the carbon dioxide emissions and the fuel consumption of motor vehicles [3]. |

Amendment 9

Recital 5a (new)

| (5a) The tax differentiation established in implementing this Directive should be taken into account in the forthcoming review of Directive 1999/94/EC of the European Parliament and of the Council of 13 December 1999 relating to the availability of consumer information on fuel economy and CO2 emissions in respect of the marketing of new passenger cars [4] in order to ensure the provision of consistent information to prospective car owners. |

Amendment 10

Recital 6

(6) In the internal market, tax obstacles to the free movement of persons and of their personal property, including passenger cars, should be removed. The present Directive aims at removing such obstacles by means of restructuring passenger car related taxes applied by Member States, without obliging them to introducing any new taxes. | (6) In the internal market, tax obstacles to the free movement of persons and of their personal property, including passenger cars, should be removed. The present Directive aims at removing such obstacles by means of restructuring passenger car related taxes applied by Member States, without obliging them to introducing any new taxes and in accordance with the principle of budget neutrality. |

Amendment 12

Recital 8a (new)

| (8a) The abolition of registration taxes has a beneficial effect on road safety and the environment since it leads to a more rapid renewal of the car fleet. The reduction in the cost of purchase is an incentive to replace old vehicles with safer, less polluting, more fuel efficient vehicles. The principle of taxing the use and environmental impact of a vehicle is in line with the fundamental principle of the Community's environmental policy which requires the polluter to bear the costs of environmental damage. |

Amendment 13

Recital 10

(10) It is appropriate that, where applicable, the refund systems for both registration and annual circulation taxes be introduced without delay, in order to avoid distortions and different tax treatment of passenger cars. | (10) It is appropriate that, where applicable, the refund systems for both registration and annual circulation taxes be introduced without delay, in order to avoid distortions and different tax treatment of passenger cars. The transaction costs associated with the payment of registration taxes should be reduced by setting up one-stop online solutions for the calculation, refund and payment of car registration taxes when moving between Member States. |

Amendment 40

Recital 11a (new)

| (11a) In the interest of preserving classic and old vintage vehicles, nothing in this Directive shall inhibit the right of Member States to exempt vehicles of at least 20 years of age from circulation taxes. |

Amendment 14

Recital 13a (new)

| (13a) Taking into consideration the close cooperation between several Member States on the one hand and European Economic Area-European Free Trade Association countries (EEA-EFTA countries) on the other, and in order to ensure a higher level of cooperation, especially in the field of environmental protection, it is recommended that the relevant provisions be extended to the EEA-EFTA countries in question. |

Amendment 15

Recital 14

(14) Since the objectives of improving the functioning of the internal market in the area of passenger cars, and of the successful use of fiscal measures in order to implement the Community's strategy to reduce carbon dioxide emissions from passenger cars cannot be sufficiently achieved by the individual Member States and can therefore, by reason of the scale or effects of the action, be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives, | (14) Since the objectives of improving the functioning of the internal market in the area of passenger cars, and of the successful use of fiscal measures in order to implement the Community's strategy to reduce polluting emissions from passenger cars cannot be sufficiently achieved by the individual Member States and can therefore, by reason of the scale or effects of the action, be better achieved at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives, |

Amendment 16

Article 1, paragraph 1

This Directive lays down the rules for calculation of taxes on passenger cars, on the basis of their emissions of carbon dioxide. | This Directive lays down the rules for calculation of taxes on passenger cars, on the basis of their polluting emissions such as carbon dioxide. |

Amendment 17

Article 4, title

Differentiation by reference to carbon dioxide emissions | Differentiation by reference to carbon dioxide emissions, fuel consumption and pollutant emissions |

Amendment 20

Article 5, paragraph 1, subparagraph 1a (new)

| The Commission shall present, by 31 December 2006, a study on the weight that should be given to other possible factors in setting the tax base for passenger car tax. |

Amendment 21

Article 5, paragraph 2

2. By 31 December 2010 the total tax revenue from the carbon dioxide-based element of the annual circulation taxes shall account for at least 50 % of the total revenue from these taxes. | 2. By 31 December 2010 the total tax revenue from the element of the annual circulation taxes based on carbon dioxide emissions, fuel consumption and pollutant emissions shall account for at least 50 % of the total revenue from these taxes. |

Amendment 22

Article 9, paragraph 1a (new)

| In order to reduce the transaction costs associated with the payment and refund of registration taxes, Member States shall, under the coordination of the Commission, set up a joint one-stop online solution for the calculation, refund and payment of car registration taxes available to EU residents moving to any Member State. |

Amendment 23

Article 10, paragraph 2

2. In order to determine the residual value of a passenger car for the purposes of paragraph 1, Member States may apply different methods, such as assessments, expert examinations or the use of fixed scales. | 2. In order to determine the residual value of a passenger car for the purposes of paragraph 1, Member States may apply different methods, such as assessments, expert examinations or the use of fixed scales. Stakeholders, including consumer organisations, shall be fully and regularly involved in what must be a fully transparent process. |

Amendment 24

Article 10, paragraph 3, point (a)

(a)the scales are established on the basis of general and objective criteria, which shall be laid down; | (a)the scales are established on the basis of general and objective criteria, which shall be laid down, duly publicised and regularly updated; |

Amendment 25

Article 13

Until 31 December 2015, where registration taxes have been maintained, tax differentiation shall be applied on the basis of the number of grams of carbon dioxide emitted per kilometre by each particular passenger car. | Until 31 December 2015, where registration taxes have been maintained, graduated progressive tax differentiation shall be applied to each particular passenger car on the basis of its carbon dioxide and pollutant emissions, measured in grams per kilometre, and its fuel consumption, calculated in litres per 100 kilometres in accordance with the parameters laid down by Directive 1999/100/EC. |

Amendment 28

Article 15

Member States shall communicate to the Commission the tax bases and the tax levels of registration and annual circulation taxes as applied on 1 January each year, and following each change in national law. | Member States shall communicate to the Commission the tax bases and the tax levels of registration and annual circulation taxes as applied on 1 January each year, and following each change in national law. In addition, Member States shall communicate to the Commission any measures taken to differentiate company car taxation based on fuel efficiency. The Commission shall facilitate the exchange of best practice by publishing, on-line, a comparative report of the approaches taken by each Member State. |

Amendment 29

Article 16

No later than 1 January 2011, and every five years thereafter, the Commission shall, after consulting the Member States, present to the Council and to the European Parliament a report on the application of this Directive. | No later than 1 January 2011, and every five years thereafter, the Commission shall, after consulting the Member States, present to the Council and to the European Parliament a report on the application of this Directive and shall evaluate in particular the application of Articles 4 and 5. |

[1] Not yet published in OJ.

[2] OJ L 76, 6.4.1970, p. 1. Directive as last amended by Commission Directive 2003/76/EC (OJ L 206, 15.8.2003, p. 29).

[3] OJ L 334, 28.12.1999, p. 36.

[4] OJ L 12, 18.1.2000, p. 16. Directive as last amended by Regulation (EC) No 1882/2003 (OJ L 284, 31.10.2003, p. 1).

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