# CE2004088EN.01001701.xml

| 8.4.2004 | EN | Official Journal of the European Union | CE 88/17 |
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8.4.2004

EN

Official Journal of the European Union

CE 88/17

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(2004/C 88 E/0016)

WRITTEN QUESTION E-0904/03

by Jan Mulder (ELDR) to the Commission

(24 March 2003)

Subject:   Use of agricultural diesel in border areas

Subject:

Netherlands farmers working their land in Germany with red diesel in the fuel tanks of their farm vehicles, face fines imposed by the German customs authorities, who do not allow this diesel, on which there are tax concessions, to be used on German territory.

A German court has evidently referred the matter to the European Court of Justice for a preliminary ruling.

In answer to questions put by members of the Netherlands Second Chamber (883, parliamentary year 2002-2003), State Secretary Van Eijck wrote that, as it has proved impossible to find a bilateral solution, the matter is now being discussed by the Committee on Excise Duties and the European Commission has promised to bring forward a proposal to deal with the problems of implementation that may arise in this connection.

| 1. | When can such a proposal be anticipated? |
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1.

When can such a proposal be anticipated?

| 2. | Does the Commission share the view that farmers should be able to use the special diesel in the fuel tanks of farm vehicles without problems when entering another Member State? |
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2.

Does the Commission share the view that farmers should be able to use the special diesel in the fuel tanks of farm vehicles without problems when entering another Member State?

Answer given by Mr Bolkestein on behalf of the Commission

(6 May 2003)

(6 May 2003)

| 1. | The problem referred to by the Honourable Member is indeed being discussed in the Committee on Excise Duties. On its meeting of 4 April 2003 all Member States except Germany could accept the following practical solution: Member States that apply the normal rate of excise duty for fuel used by, for example, agricultural vehicles, should accept that vehicles from another Member State can use on their territory fuel, supplied in that other Member State at a reduced rate or exempted. The approval by Member States only refers to the fuel, containing the common fiscal marker, which is already in the vehicle's standard tanks. If these vehicles have to refuel whilst operating in a Member State that applies the normal rate, they must do so with fuel taxed at the normal rate. |
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1.

The problem referred to by the Honourable Member is indeed being discussed in the Committee on Excise Duties. On its meeting of 4 April 2003 all Member States except Germany could accept the following practical solution: Member States that apply the normal rate of excise duty for fuel used by, for example, agricultural vehicles, should accept that vehicles from another Member State can use on their territory fuel, supplied in that other Member State at a reduced rate or exempted. The approval by Member States only refers to the fuel, containing the common fiscal marker, which is already in the vehicle's standard tanks. If these vehicles have to refuel whilst operating in a Member State that applies the normal rate, they must do so with fuel taxed at the normal rate.

| 2. | The Honourable Member is correct; a German court has referred the matter to the European Court of Justice for a preliminary ruling (case 292/02). The view of the Commission is outlined in the above-mentioned solution. The Commission is awaiting the decision of the European Court of Justice. |
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2.

The Honourable Member is correct; a German court has referred the matter to the European Court of Justice for a preliminary ruling (case 292/02). The view of the Commission is outlined in the above-mentioned solution. The Commission is awaiting the decision of the European Court of Justice.

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