Taxation of unleaded petrol and gas oil#European Parliament legislative resolution of  13 March 2008  on the proposal for a Council directive amending Directive 2003/96/EC as regards the adjustment of special tax arrangements for gas oil used as motor fuel for commercial purposes and the coordination of taxation of unleaded petrol and gas oil used as motor fuel (COM(2007)0052 - C6-0109/2007 - 2007/0023(CNS))
Date: 2008-03-13
Institutions: Committee on Economic and Monetary Affairs, European Parliament
Subjects: diesel fuel, fuel tax, lead-free petrol, motor fuel, tax system

20.3.2009

EN

Official Journal of the European Union

C 66 E/129

Thursday 13 March 2008

Taxation of unleaded petrol and gas oil *

P6_TA(2008)0099

European Parliament legislative resolution of 13 March 2008 on the proposal for a Council directive
amending Directive 2003/96/EC as regards the adjustment of special tax arrangements for gas oil
used as motor fuel for commercial purposes and the coordination of taxation of unleaded petrol
and gas oil used as motor fuel (COM(2007)0052 — C6-0109/2007 — 2007/0023(CNS))

(2009/C 66 E/35)

(Consultation procedure)

The European Parliament,

— having regard to the Commission proposal to the Council (COM(2007)0052),

— having regard to Article 93 of the EC Treaty, pursuant to which the Council consulted Parliament

(C6-0109/2007),

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

— having regard to the report of the Committee on Economic and Monetary Affairs (A6-0030/2008),

1.

2.

3.

Approves the Commission proposal as amended;

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

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

Asks the Council to consult Parliament again if

4.
substantially;

it intends to amend the Commission proposal

5.

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

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY PARLIAMENT

Amendment 1

Recital 4

(4) While fuel represents a large proportion of the running
costs of a road haulage business, wide divergences in the level
of taxation applied to gas oil by the Member States can be
observed. These divergences lead to fuel tourism and distor-
tions of competition. Enhanced approximation at Community
level of the level of taxation applicable to commercial gas oil
would address the issue of unfair competition in an efficient
manner and would eventually result in better functioning of
the internal market and a reduction of damage to the
environment.

competition in border

(4) While fuel represents a large proportion of the running
costs of a road haulage business, wide divergences in the level
of taxation applied to gas oil by the Member States can be
observed. These divergences may lead to fuel tourism and
distortions of
regions. Enhanced
approximation at Community level of the level of taxation
applicable to commercial gas oil would address the issue of
unfair competition in an efficient manner and would eventually
result in better functioning of the internal market and a reduc-
tion of damage to the environment. The approximation of
excise duty rates should also take into consideration infla-
tionary effects and the need to strengthen the competitiveness
of the European Union. The harmonisation of excise duty
rates on unleaded petrol and gas oil should not lead to dispro-
portionate requirements for those Member States that other-
wise have a tight fiscal policy and a high commitment to
fight inflation.

C 66 E/130

EN

Official Journal of the European Union

20.3.2009

Thursday 13 March 2008

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY PARLIAMENT

Amendment 28

Recital 5

therefore appropriate to provide that

(5)
The impact assessment carried out by the Commission
showed that the best way to implement enhanced approxima-
tion of the levels of taxation of commercial gas oil consists in
an increase of the minimum level for commercial gas oil, given
that it combines the reduction of distortions of competition
and resulting fuel tourism as well as of overall consumption. It
from 2012 the
is
taxation for gas oil should equal
minimum level of
the
minimum level of
taxation applicable to unleaded petrol,
which reflects the fact that these two fuels are similarly detri-
mental to the environment. From 2014 the minimum level of
taxation should be EUR 380 per 1 000 l, in order to contri-
bute to maintain the minimum level constant in real terms and
to reduce further distortions of competition and environmental
damage.

therefore appropriate to provide that

(5)
The impact assessment carried out by the Commission
showed that the best way to implement enhanced approxima-
tion of the levels of taxation of commercial gas oil consists in
an increase of the minimum level for commercial gas oil, given
that it combines the reduction of distortions of competition
and resulting fuel tourism as well as of overall consumption. It
from 2012 the
is
taxation for gas oil should equal
minimum level of
the
minimum level of
taxation applicable to unleaded petrol,
which reflects the fact that these two fuels are similarly detri-
mental to the environment. From 2015 the minimum level of
taxation should be EUR 359 per 1 000 l, in order to contri-
bute to maintain the minimum level constant in real terms and
to reduce further distortions of competition and environmental
damage.

Amendment 2

Recital 6

From an environmental point of view, it appears appro-
(6)
priate, at this stage, to set the minimum levels of taxation for
unleaded petrol and for gas oil. There are no valid reasons to
fix national levels of taxation for non-commercial gas oil and
unleaded petrol below the national level applicable to commer-
cial gas oil. For Member States, which differentiate between
commercial and non-commercial use of gas oil, used as propel-
lant it should therefore be clarified that the national level of
taxation for non-commercial gas oil used as propellant shall
not be less than the national
level applied by that Member
State to commercial gas oil. The same should apply between
unleaded petrol and commercial gas oil used as propellant.

From an environmental point of view, it appears appro-
(6)
priate, at this stage, to set the minimum levels of taxation for
unleaded petrol and for gas oil. There are no valid reasons to
fix national levels of taxation for non-commercial gas oil and
unleaded petrol below the national level applicable to commer-
cial gas oil. For Member States, which differentiate between
commercial and non-commercial use of gas oil, used as propel-
lant it should therefore be clarified that the national level of
taxation for non-commercial gas oil used as propellant shall
not be less than the national
level applied by that Member
State to commercial gas oil, without adversely affecting users
of non-commercial gas oil. The same should apply between
unleaded petrol and commercial gas oil used as propellant.

Amendment 3

Recital 6 a (new)

(6a) Member States that avail themselves of the transi-
tional periods tend, regrettably, not to take steps to catch up
with the minimum excise duty standards, contrary to the
commitments that they have made. Any automatic prolonga-
tion of the transitional period is, therefore, wholly unaccep-
table. The Commission should report in 2010 on the extent
to which those Member States that are approaching the end
of the transitional period have fulfilled their obligations.

20.3.2009

EN

Official Journal of the European Union

C 66 E/131

TEXT PROPOSED
BY THE COMMISSION

Thursday 13 March 2008

AMENDMENTS
BY PARLIAMENT

Amendment 4

Recital 6 b (new)

the

In order

to ensure

(6b)
coherence of Directive
2003/96/EC with the common transport policy and avoid
potential distortions of competition within the haulage
markets, the definition of gas oil used as propellant should
be modified. The definition of commercial use concerns the
transport of goods by road carried out by vehicles with a
maximum permissible gross laden weight of no less than
3,5 tonnes.

Amendment 5

Recital 7

Certain Member States have been granted transitional
(7)
periods in order to smoothly adapt to the levels of taxation set
out in Directive 2003/96/CE. For the same reasons, these tran-
sitional periods should be supplemented with regard to this
Directive.

Certain Member States have been granted transitional
(7)
periods in order to smoothly adapt to the levels of taxation set
out
in Directive 2003/96/EC. For some of those Member
States, these transitional periods should be supplemented with
regard to this Directive.

Amendment 6

Recital 10

(10)
The possibility for Member States to fix a reduced rate
on gas oil for commercial purposes below the national level in
force on 1 January 2003, when introducing or applying a
system of road user charges which results in a broadly equiva-
lent overall tax burden, should be extended. To this end and in
the light of experience, it is appropriate to no longer maintain
the requirement whereby the national level of taxation in force
on 1 January 2003 for gas oil used as propellant must be at
least twice as high as the minimum level of taxation applicable
on 1 January 2004.

The possibility for Member States to fix a reduced rate
(10)
for commercial purposes when introducing or
on gas oil
applying a system of road user charges which results in a
broadly equivalent overall
tax burden, should be extended.
Member States should also be able to promote the use of
non-fossil and low-carbon based propellants through both
tax incentives and schemes aimed at guaranteeing a certain
level of consumption of those propellants. To this end and in
the light of experience, it is appropriate to no longer maintain
the requirement whereby the national level of taxation in force
on 1 January 2003 for gas oil used as propellant must be at
least twice as high as the minimum level of taxation applicable
on 1 January 2004.

Amendment 7

Recital 10 a (new)

(10a) While regard should be had to the principle of subsi-
diarity, Member States
revenue
through the implementation of
this Directive should be
encouraged to reinvest
them primarily in infrastructure,
biofuel and new environmental measures aimed at reducing
CO2 emissions.

that obtain additional

C 66 E/132

EN

Official Journal of the European Union

20.3.2009

Thursday 13 March 2008

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY PARLIAMENT

Amendment 8

Article 1, point 1, point a

Article 7, paragraph 1 (Directive 2003/96/EC)

As from 1 January 2004, 1 January 2010, 1 January
1.
2012 and 1 January 2014 the minimum levels of taxation
applicable to motor fuels shall be fixed as set out in Annex I
Table A.

As from 1 January 2004, 1 January 2010, 1 January
1.
2012 and 1 January 2015 the minimum levels of taxation
applicable to motor fuels shall be fixed as set out in Annex I
Table A.

Amendment 9

Article 1, point 1, point a

Article 7, paragraph 2, subparagraph 1 (Directive 2003/96/EC)

2. Member States may differentiate between commercial and
non-commercial use of gas oil used as propellant, provided
that the Community minimum levels are observed, and the
rate for commercial gas oil used as propellant does not fall
below the national level of taxation in force on 1 January
2003.

2. Member States may differentiate between commercial and
non-commercial use of gas oil used as propellant, provided
that the Community minimum levels are observed.

Amendment 10

Article 1, point 1, point aa (new)

Article 7, paragraph 3, point a (Directive 2003/96/EC)

(aa) Paragraph 3(a) shall be replaced by the following:

(a) the carriage of goods for hire or reward, or on own
account, by motor vehicles or articulated vehicle
combinations intended exclusively for the carriage
of goods by road and with a maximum permissible
gross laden weight of not less than 3,5 tonnes;

Amendment 11

Article 1, point 1, point b

Article 7, paragraph 4 (Directive 2003/96/EC)

4. Member States which apply or introduce a system of
road user charges to motor vehicles using commercial gas oil
as defined in paragraph 3, may apply a reduced rate to such
gas oil that goes below the national level of taxation in force
on 1 January 2003, as long as the overall tax burden remains
the Community
broadly equivalent, and provided that
minimum level applicable to gas oil is observed.

4. Member States may apply or introduce a system of road
user charges to motor vehicles using commercial gas oil as
defined in paragraph 3, provided that
the Community
minimum level applicable to gas oil is observed.

20.3.2009

EN

Official Journal of the European Union

C 66 E/133

TEXT PROPOSED
BY THE COMMISSION

Thursday 13 March 2008

AMENDMENTS
BY PARLIAMENT

Amendment 12

Article 1, point 1, point c

Article 7, paragraph 5, subparagraph 2 (Directive 2003/96/EC)

The Commission shall establish common rules as to the
mechanisms referred to in the first subparagraph, in accord-
ance with the procedure referred to in Article 27(2).

No later than … (*), the Commission shall establish common
rules as to the mechanisms referred to in the first sub-
paragraph,
in accordance with the procedure referred to in
Article 27(2).

(*) Six months after the entry into force of this Directive.

Amendment 13

Article 1, point 2

Article 18 (Directive 2003/96/EC)

(2) Article 18 is amended as follows:

(2) Article 18 shall be amended as follows:

(a)

In paragraph 3, the first sentence is replaced by the
following:

(a)

In paragraph 3, the first sentence shall be deleted.

The Kingdom of Spain may apply a transitional
period until 1 January 2007 to adjust its national
level of taxation on gas oil used as propellant to the
new minimum level of EUR 302, until 1 January
2012 to reach EUR 330, until 1 January 2014 to
reach EUR 359 and until 1 January 2016 to reach
EUR 380.

(b)

In paragraph 4, the first sentence is replaced by the
following:

(b)

In paragraph 4, the first sentence shall be deleted.

The Republic of Austria may apply a transitional
period until 1 January 2007 to adjust its national
level of taxation on gas oil used as propellant to the
new minimum level of EUR 302, until 1 January
2012 to reach EUR 330, until 1 January 2014 to
reach EUR 359 and until 1 January 2016 to reach
EUR 380.

(c)

In paragraph 5, the first sentence is replaced by the
following:

(c)

In paragraph 5, the first sentence shall be deleted.

The Kingdom of Belgium may apply a transitional
period until 1 January 2007 to adjust its national
level of taxation on gas oil used as propellant to the
new minimum level of EUR 302, until 1 January
2012 to reach EUR 330, until 1 January 2014 to
reach EUR 359 and until 1 January 2016 to reach
EUR 380.

C 66 E/134

EN

Official Journal of the European Union

20.3.2009

Thursday 13 March 2008

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY PARLIAMENT

(d)

In paragraph 6, the first sentence is replaced by the
following:

(d)

In paragraph 6, the first sentence shall be deleted.

The Grand Duchy of Luxembourg may apply a tran-
sitional period until 1 January 2009 to adjust its
national level of taxation on gas oil used as propel-
lant to the new minimum level of EUR 302, until
1 January 2012 to reach EUR 330, until 1 January
2014 to reach EUR 359 and until 1 January 2016 to
reach EUR 380.

(e)

In paragraph 7, in the second sub-paragraph, the first
sentence is replaced by the following:

(e)

In paragraph 7, in the second sub-paragraph, the first
sentence shall be deleted.

The Portuguese Republic may apply a transitional
period until 1 January 2009 to adjust its national
level of taxation on gas oil used as propellant to the
new minimum level of EUR 302, until 1 January
2012 to reach EUR 330, until 1 January 2014 to
reach EUR 359 and until 1 January 2016 to reach
EUR 380.

(f)

In paragraph 8,
sentence is replaced by the following:

in the third sub-paragraph, the first

(f)

In paragraph 8,
sentence shall be deleted.

in the third sub-paragraph, the first

The Hellenic Republic may apply a transitional
period until 1 January 2010 to adjust its national
level of taxation on gas oil used as propellant to the
new minimum level of EUR 302, until 1 January
2012 to reach EUR 330, until 1 January 2014 to
reach EUR 359 and until 1 January 2016 to reach
EUR 380.

Amendment 14

Article 1, point 3, point a

Article 18a, paragraph 5, subparagraph 1 (Directive 2003/96/EC)

(a)

In paragraph 5,
following:

the first

sentence

is replaced by the

(a)

In paragraph 5, the first subparagraph is replaced by the
following:

The Republic of Latvia may apply a transitional period
until 1 January 2011 to adjust its national level of taxa-
tion on gas oil and kerosene used as propellant to the new
minimum level of EUR 302 per 1 000 l, until 1 January
2013 to reach EUR 330 and, for gas oil used as propellant,
until 1 January 2015 to reach EUR 359 and until
1 January 2017 to reach EUR 380.

5.
The Republic of Latvia may apply a transitional
period until 1 January 2012 to adjust its national level of
taxation on gas oil and kerosene used as propellant to the
new minimum level of EUR 302 per 1 000 l, until
1 January 2013 to reach EUR 330 and, for gas oil used as
propellant, until 1 January 2016 to reach EUR 359.
However, the level of taxation on gas oil and kerosene shall be
no less than EUR 245 per 1 000 l as from 1 May 2004 and
no less than EUR 274 per 1 000 l as from 1 January 2008.

20.3.2009

EN

Official Journal of the European Union

C 66 E/135

TEXT PROPOSED
BY THE COMMISSION

Thursday 13 March 2008

AMENDMENTS
BY PARLIAMENT

Amendment 15

Article 1, point 3, point b

Article 18a, paragraph 6, subparagraph 1 (Directive 2003/96/EC)

(b)

In paragraph 6,
following:

the first

sentence

is replaced by the

(b)

In paragraph 6, the first subparagraph is replaced by the
following:

The Republic of Lithuania may apply a transitional period
until 1 January 2011 to adjust its national level of taxa-
tion on gas oil and kerosene used as propellant to the new
minimum level of EUR 302 per 1 000 l, until 1 January
2013 to reach EUR 330 and, for gas oil used as propellant,
until 1 January 2015 to reach EUR 359 and until
1 January 2017 to reach EUR 380.

6.
The Republic of Lithuania may apply a transitional
period until 1 January 2012 to adjust its national level of
taxation on gas oil and kerosene used as propellant to the
new minimum level of EUR 302 per 1 000 l, until
1 January 2013 to reach EUR 330 and, for gas oil used as
propellant, until 1 January 2016 to reach EUR 359.
However, the level of taxation on gas oil and kerosene shall be
no less than EUR 245 per 1 000 l as from 1 May 2004 and
no less than EUR 274 per 1 000 l as from 1 January 2008.

Amendment 16

Article 1, point 3, point c

Article 18a, paragraph 9, subparagraph 2 (Directive 2003/96/EC)

(c)

In paragraph 9, the second sub-paragraph, the first sentence is
replaced by the following:

(c)

In paragraph 9, the second subparagraph is replaced by the
following:

The Republic of Poland may apply a transitional period
until 1 January 2010 to adjust its national level of taxa-
tion on gas oil used as propellant to the new minimum
level of EUR 302 per 1 000 l, until 1 January 2012 to
reach EUR 330, until 1 January 2014 to reach EUR 359
and until 1 January 2016 to reach EUR 380.

The Republic of Poland may apply a transitional period
until 1 January 2012 to adjust its national level of taxation
on gas oil used as propellant to the new minimum level of
EUR 302 per 1 000 l, until 1 January 2013 to reach
EUR 330 and until 1 January 2016 to reach EUR 359.
However, the level of taxation on gas oil shall be no less than
EUR 245 per 1 000 l as from 1 May 2004 and no less than
EUR 274 per 1 000 l as from 1 January 2008.

Amendment 17

Article 1, point 4

Article 18c (Directive 2003/96/EC)

Without prejudice to the derogations from Article 7 laid down
in the Treaty concerning the accession of
the Republic of
Bulgaria and Romania to the European Union. Those Member
States may apply a further transitional period for gas oil used
as propellant until 1 January 2015 to reach EUR 359 and
until 1 January 2017 to reach EUR 380.

Without prejudice to the derogations from Article 7 laid down
in the Treaty concerning the accession of
the Republic of
Bulgaria and Romania to the European Union, those Member
States may apply a further transitional period for gas oil used
as propellant until 1 January 2016 to reach EUR 359.

C 66 E/136

EN

Official Journal of the European Union

20.3.2009

Thursday 13 March 2008

TEXT PROPOSED
BY THE COMMISSION

AMENDMENTS
BY PARLIAMENT

Amendment 18

Article 1, point 5

Annex I, Table A (Directive 2003/96/EC)

Text proposed by the Commission

1 January 2004

1 January 2010

1 January 2012

1 January 2014

Unleaded petrol

(in euros per 1 000 l)

CN Codes
2710 11 31,
2710 11 45 and 2710 11 49

2710 11 41,

Gas oil

(in euros per 1 000 l)

CN codes 2710 19 41 to 2710 19 49

359

302

359

330

359

380

359

380

Amendment by Parliament

1 January 2004

1 January 2010

1 January 2012

1 January 2015

Unleaded petrol

(in euros per 1 000 l)

CN Codes
2710 11 31,
2710 11 45 and 2710 11 49

2710 11 41,

Gas oil

(in euros per 1 000 l)

CN codes 2710 19 41 to 2710 19 49

359

302

359

330

359

359

340

359

Amendment 19

Article 1, point 5

Annex I, Table A, Note (new) (Directive 2003/96/EC)

Without prejudice
laid down in
Article 18a(5), (6) and (9) and Article 18c, the following
provisions will apply:

time periods

to the

— excise duty rates on both unleaded petrol and gas oil
must be no less than EUR 359 per 1 000 litres before
1 January 2015;

— Member States that are required under Community law to
increase the excise duty rate on gas oil to EUR 340 per
1 000 litres by 1 January 2012 must impose a rate of at
least EUR 359 per 1 000 litres by 1 January 2015;

— Member States in which the excise duty rate on gas oil
exceeded EUR 400 per 1 000 litres on 1 January 2008
must increase that rate no further until 1 January 2015;
— Member States in which the excise duty rate on unleaded
petrol exceeded EUR 500 per 1 000 litres on 1 January
2008 must increase that rate no further until 1 January
2015.

20.3.2009

EN

Official Journal of the European Union

C 66 E/137

TEXT PROPOSED
BY THE COMMISSION

Thursday 13 March 2008

AMENDMENTS
BY PARLIAMENT

Amendment 20

Article 1, point 5 a (new)

Article 29a (new) (Directive 2003/96/EC)

(5a)

The following Article 29a shall be inserted:

Article 29a

The Commission shall report on the fulfilment of the obliga-
tions of those Member States in which a transitional period
expires in 2010.