G. whereas this means that there is a twofold inconsistency: firstly, although property for residential use is taxed in some Member States, this is not the case in all of them and, secondly, the total amount payable varies according to the Member State in which the property is located;

1. Calls on the Commission to bring forward a proposal for a regulation aimed at harmonising the taxation of property for residential use, or to bring forward a proposal for a directive establishing common criteria both for the tax base and the tax rate and defining the arrangements for the introduction of a property tax in Member States which do not currently levy one.

H. whereas this inconsistency is the source of a systemic dysfunction in that owning a property for residential use is seen as a luxury in Member States that levy a property tax, but as a neutral factor in Member States which do not;

C. whereas the taxation of property for residential use is general practice in the Member States;

F. whereas, from another perspective, property for residential use is not taxed in some Member States, such as Belgium;

Bearing in mind that the Council conclusions of 10 June 2011 on the Energy Efficiency Plan 2011 stressed that buildings represent 40 % of the Union’s final energy consumption, and in order to capture the growth and employment opportunities in the skilled trades and construction sectors, as well as in the production of construction products and in professional activities such as architecture, consultancy and engineering, Member States should establish a long-term strategy beyond 2020 for mobilising investment in the renovation of residential and commercial buildings with a view to improving the energy performance of the building stock.