Council Decision
of 12 March 2001
concerning reduced rates of excise duty and exemptions from such duty on certain mineral oils when used for specific purposes
(2001/224/EC)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils(1), and in particular Article 8(4) thereof,
Having regard to the proposal from the Commission,
Whereas:
(1) Pursuant to Article 8(4) of Directive 92/81/EEC, the Council, by Decision 1999/880/EC(2), authorised Member States to introduce exemptions or reductions in the excise duty charged on mineral oils for specific policy considerations.
(2) The Council is required to decide, on the basis of a proposal from the Commission, whether the provisions in Decision 1999/880/EC enacting those exemptions and reductions should be modified or extended for a further period.
(3) The abolition of the automatic extensions provided for in Decision 1999/880/EC would give the Council more effective control over such derogations, by ensuring that they are examined regularly and that conscious and explicit decisions are taken as to their continuation.
(4) While guaranteeing equal treatment between Member States having similar derogations, this Decision is intended to extend for a six-year period all the derogations in force save those for road transport operators which are extended for a two-year period.
(5) This Decision shall be without prejudice to the outcome of any procedures relating to distortions of the operation of the single market that may be undertaken, in particular under Articles 87 and 88 of the Treaty. It does not override the requirement for Member States to notify instances of potential State aid to the Commission under Article 88 of the Treaty.
(6) Decisions 1999/880/EC, 1999/804/EC(3), 2000/266/EC(4), 2000/433/EC(5), 2000/434/EC(6), 2000/446/EC(7) and 2000/719/EC(8) should be repealed,
HAS ADOPTED THIS DECISION:
Article 1
1. By way of derogation from the provisions of Directive 92/82/EEC regarding the minimum rates of excise duty on mineral oils(9), Member States are hereby authorised to continue to apply the reductions in rates of excise duties or exemptions from such duty set out in Annex I hereto.
2. Subject to a prior review by the Council, on the basis of a proposal from the Commission, this authorisation shall expire on 31 December 2006.
Article 2
1. By way of derogation from the provisions of Directive 92/82/EEC regarding the minimum rates of excise duty on mineral oils, the Member States concerned are hereby authorised to continue to apply the reductions in rates of excise duties or exemptions from such duty set out in Annex II hereto.
2. Subject to a prior review by the Council, on the basis of a proposal from the Commission, this authorisation shall expire on 31 December 2002.
Article 3
Decisions 1999/880/EC, 1999/804/EC, 2000/266/EC, 2000/433/EC, 2000/434/EC, 2000/446/EC and 2000/719/EC shall be repealed.
Article 4
This Decision shall apply from 1 January 2001.
Article 5
This Decision is addressed to the Member States.
Done at Brussels, 12 March 2001.