Mheas Senát na Seice gur chuir an togra le haghaidh athmhúnlú ar an Treoir maidir le Cánachas Fuinnimh isteach ar chumhachtaí cánach na mBallstát ar roinnt bealaí:
The Czech Senát considered that the proposal for a recast of the Energy Taxation Directive interfered with Member States’ tax powers in a number of ways:
Athbhreithniú ar an Treoir maidir le Cánachas Fuinnimh chun na rátaí íosta cánach do bhreoslaí agus do tháirgí fuinnimh a nuashonrú;
Revision of the Energy Taxation Directive to update the minimum tax rates for fuels and energy products;
i bhfianaise an chreata státchabhrach tar éis 2020, á éileamh go méadófar an leibhéal státchabhrach atá ceadaithe, agus go gcuirfear an Treoir maidir le Cánachas Fuinnimh in oiriúint ina dhiaidh sin chun breoslaí astaíochtaí ísle a chur chun cinn.
in view of the state aid framework post-2020, calls for an increase in the level of permissible state aid, and subsequent adaptation of the Energy Taxation Directive to promote low emission fuels.
Maidir leis na tionscnaimh uile faoin bpacáiste “Oiriúnach do 55” chun cuspóirí aeráide agus fuinnimh 2030 de chuid an Aontais a chur chun feidhme, ceapadh go comhsheasmhach iad chun sineirgí a chruthú, chun éifeachtaí dáileacháin a d’fhéadfadh a bheith diúltach a mhaolú, lena n-áirítear dáileachán idir na Ballstáit, go háirithe ar na daoine is leochailí agus is boichte ó thaobh fuinnimh de (togra le haghaidh athmhúnlú ar an Treoir maidir le hÉifeachtúlacht Fuinnimh, togra le haghaidh Ciste Sóisialta Aeráide, togra le haghaidh athmhúnlú ar an Treoir maidir le Cánachas Fuinnimh, togra le haghaidh athmhúnlú ar an Treoir maidir le Feidhmíocht Fuinnimh Foirgneamh, an pacáiste maidir le Hidrigin agus Dícharbónú Gáis, togra le haghaidh Moladh ón gComhairle maidir le haistriú cóir i dtreo na haeráidneodrachta a áirithiú).
All initiatives under the ‘Fit for 55 Package’ to implement EU’s 2030 climate and energy objectives, have been consistently designed to unfold synergies, to mitigate potentially negative distributional effects, including between Member States, particularly on the most vulnerable and energy poor (proposal for a recast of the Energy Efficiency Directive, proposal for a Social Climate Fund, proposal for a recast of the Energy Taxation Directive, proposal for a recast of the Energy Performance of Buildings Directive, the Hydrogen and Decarbonisation of Gas package, proposal for a Council Recommendation on ensuring a fair transition towards climate neutrality).
Maidir leis sin, dheimhnigh an Bheilg go gcuirfeadh sí i bhfeidhm na treoirlínte agus na rialacháin dá bhforáiltear sa phacáiste ‘Fuinneamh Glan do gach Eorpach’ (e.g. Treoir (AE) 2019/944 ó Pharlaimint na hEorpa) agus na díolúintí dá bhforáiltear sa Treoir maidir le Cánachas Fuinnimh (Treoir 2003/96/CE ón gComhairle an 27 Deireadh Fómhair 2003).
In that regard, Belgium confirmed that it would apply the guidelines and regulations as foreseen in the Clean Energy Package (e.g. Directive (EU) 2019/944 of the European Parliament) and the exemptions as foreseen in the Energy Taxation Directive (Council Directive 2003/96/EC of 27 October 2003).
Féachann an Coimisiún ar threoir a chur ar fáil do na Ballstáit maidir leis an mbealach is fearr chun an leas is fearr a bhaint as an gcreat dlíthiúil, lena n-áirítear maidir le maoluithe spriocdhírithe a bhaineann go sonrach le tír faoi leith faoin Treoir maidir le Cánachas Fuinnimh chun saobhadh ar an Margadh Aonair a sheachaint.
The Commission considers providing guidance to Member States on how to make best use of the legal framework, including on targeted country-specific derogations under the Energy Taxation Directive so as to avoid distortions to the Single Market.
I measc na dtionscnamh a bhí sa phacáiste, ba iad a leanas na cinn ba mhó a raibh trácht orthu, an togra lena leasaítear an Rialachán maidir le hastaíochtaí agus aistrithe gás ceaptha teasa ó úsáid talún, athrú ar úsáid talún agus foraoiseacht (LULUCF), an togra chun athbhreithniú a dhéanamh ar an Treoir maidir le hÉifeachtúlacht Fuinnimh, an togra le haghaidh Treorach maidir le Fuinneamh Inathnuaite, an togra chun athbhreithniú a dhéanamh ar an Treoir maidir le Cánachas Fuinnimh, an togra le haghaidh Rialacháin lena mbunaítear sásra coigeartaithe carbóin ar theorainneacha, an togra le haghaidh Rialacháin lena mbunaítear Ciste Aeráide Sóisialta agus an Teachtaireacht maidir le straitéis foraoise nua an Aontais Eorpaigh.
Among the initiatives included in the package, the most commented upon were the proposal amending the Regulation on greenhouse gas emissions and removals from land use, land use change and forestry (LULUCF), the proposal to revise the Energy Efficiency Directive, the proposal for a Renewable Energy Directive, the proposal to revise the Energy Taxation Directive, the proposal for a Regulation establishing a carbon border adjustment mechanism, the proposal for a Regulation establishing a Social Climate Fund and the Communication on the new EU forest strategy.
Fuair an Coimisiún sé thuairim ar an gcuid cánachais den phacáiste ‘Oiriúnach do 55’, trí cinn ar an togra le haghaidh sásra coigeartaithe carbóin ar theorainneacha a bhunú agus trí cinn, lena n-áirítear tuairim réasúnaithe, ar an togra le haghaidh athmhúnlú ar an Treoir maidir le Cánachas Fuinnimh.
The Commission received six opinions on the taxation part of the ‘Fit for 55’ package, three on the proposal for establishing a carbon border adjustment mechanism and three, including a reasoned opinion, on the proposal for a recast of the Energy Taxation Directive.
Maidir leis an athmhúnlú ar an Treoir maidir le Cánachas Fuinnimh, cé gur léirigh an tuairim réasúnaithe go raibh ábhar imní ann faoi chur isteach ar chumhachtaí cánach na mBallstát, thacaigh an dá thuairim eile go láidir lena chéile, in ainneoin gur tugadh faoi deara go raibh baol ann go mbeadh cánachas dúbailte ann.
On the recast of the Energy Taxation Directive, while the reasoned opinion expressed concern about interference with Member States’ tax powers, the two other opinions were supportive, despite an observation about a risk of double taxation.
Maidir leis an dara ceann, d’fhreagair an Coimisiún nach raibh an Treoir maidir le Cánachas Fuinnimh agus an Córas Trádála Astaíochtaí ag teacht salach ar a chéile, mar gur shocraigh an chéad cheann díobh dleachtanna maidir le hídiú fuinnimh agus chuaigh an dara ceann i ngleic le hastaíochtaí.
To the latter, the Commission replied that the Energy Taxation Directive and the Emissions Trading System did not overlap, as the former set duties on energy consumption while the latter tackled emissions.