1992L0082 — EN — 20.01.1995 — 001.001 — 1
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►B COUNCILDIRECTIVE92/82/EEC
of19October1992
ontheapproximationoftheratesofexcisedutiesonmineraloils
(OJ L 316, 31.10.1992, p. 19)
Amended by:
Official Journal
No page date
►M1Council Directive 94/74/EC of 22 December 1994 L 365 46 31.12.1994
NB: This consolidated version contains references to the European unit of account and/or the ecu, which from 1 January 1999
should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) andCouncil Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).
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COUNCILDIRECTIVE92/82/EEC
of19October 1992
ontheapproximationoftheratesofexcisedutiesonmineraloils
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community, and in particular Article 99 thereof,
Having regard to the proposal from the Commission(1),
Having regard to the opinion of the European Parliament(2),
Having regard to the opinion of the Economic and Social
Committee(3),
Whereas Directive 92/12/EEC(4) lays down provisions on the general
arrangements for products subject to excise duty;
Whereas Directive 92/81/EEC(5) lays down provisions relating to the
structures of excise duty applicable to mineral oils;
Whereas Member States must apply minimum rates of excise duty on
these products by 1 January 1993 if the internal market is to beachieved by that date;
Whereas the excise rate on mineral oils should be charged at a specific
rate by reference to a fixed quantity of the chargeable products;
Whereas it is possible to permit certain Member States to apply
reduced rates to products consumed within particular regions of theirterritories;
Whereas it is necessary for the rates laid down in this Directive to be
reviewed periodically on the basis of a Commission report taking
account of all the appropriate factors;
Whereas a mechanism should be set upto enable sp ecific amounts
expressed in ecu to be converted into national currency,
HAS ADOPTED THIS DIRECTIVE:
Article 1
Not later than 1 January 1993, Member States shall apply rates of
excise duty on mineral oils which will be not less than the minimumrates prescribed in this Directive.
Article 2
1. The mineral oils covered by this Directive are:
— leaded petrol falling within CN codes 271000 26, 2710 0034 and
2710 0036;
— unleaded petrol falling within CN codes 2710 0027, 2710 00 29
and 2710 00 32;
— gas oil falling within CN code 2710 00 69;— heavy fuel oil falling within CN codes 2710 00 74 to 271000 78;
— liquid petroleum gas falling within CN codes 2711 1211 to
2711 1900;
— methane falling within CN code 2711 29 00;— kerosene falling within CN code 271000 51 and 2710 0055.1992L0082 — EN — 20.01.1995 — 001.001 — 2
(1) OJ No C 16, 23. 1. 1990, p. 10.
(2) OJ No C 183, 15. 7. 1991, p. 290.
(3) OJ No C 225, 10. 9. 1991, p. 54.
(4) OJ No L 76, 23. 3. 1992, p. 1.
(5) See page 12 of this Official Journal.▼M1
▼M1
2. References in paragraph 1 to combined nomenclature codes shall
be those of the combined nomenclature in force on 1 October 1994.
Article 3
As from 1 January 1993, the minimum rate of excise duty on leaded
petrol shall be fixed at ECU 337 per 1 000 litres except in the case ofLuxembourg where, during the period from 1 January 1993 to 31
December 1994, the minimum rate of duty shall be fixed at ECU 292
per 1 000 litres.
Article 4
As from 1 January 1993, the minimum rate of excise duty on unleaded
petrol shall be fixed at ECU 287 per 1 000 litres except in the case ofLuxembourg where, during the period from 1 January 1993 to 31
December 1994, the minimum rate of duty shall be fixed at ECU 242
per 1 000 litres, provided that in every case the rate of duty shall bebelow that charged on leaded petrol.
Article 5
1. As from 1 January 1993, the minimum rate of excise duty on gas
oil used as propellant shall be fixed at ECU per 1 000 litres except in
the case of Luxembourg and Greece where, during the period from 1
January 1993 to 31 December 1994, the minimum rate of duty shallbe fixed at ECU 195 per 1 000 litres.
2. As from 1 January 1993, the minimum rate of excise duty on gas
oil used for the purposes set out in Article 8, paragraph 3, of Directive92/81/EEC shall be fixed at ECU 18 per 1000 litres.
3. As from 1 January 1993, the minimum rate of excise duty on
heating gas oil shall be fixed at ECU 18 per 1 000 litres.
The Member States which on 1 January 1991 did not apply excise duty
to heating gas oil are authorized to continue to apply a zero rateprovided that they levy a monitoring charge of ECU 5 per 1 000 litres
from 1 January 1993. The charge will be increased to ECU 10 per
1 000 litres on 1 Janaury 1995 if the Council, acting unanimously onthe basis of a Commission report, so decides, having noted that thelevel of the charge is too low to avoid problems of trade distortionbetween the Member Sates.
Article 6
As from 1 January 1993, the minimum rate of excise duty on heavy
fuel oil shall be fixed at ECU 13 per 1 000 kg.
Article 7
1. As from 1 January 1993, the minimum rate of excise duty on
liquid petroleum gas and on methane, when used as a propellant, shallbe fixed at ECU 100 per 1 000 kg.
2. As from 1 January 1993, the minimum rate of excise duty on
liquid petroleum gas and methane used for the purposes set out inArticle 8 (3) of Directive 92/81/EEC shall be fixed at ECU 36 per1 000 kg.
3. As from 1 January 1993, the minimum rate of excise duty on
liquid petroleum gas and on methane when used for heating purposes
shall be fixed at ECU 0 per 1 000 kg.
Article 8
1. As from 1 January 1993, the minimum rate of excise duty on
kerosene when used as a propellant shall be fixed at ECU 245 per1 000 litres.1992L0082 — EN — 20.01.1995 — 001.001 — 3
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2. As from 1 January 1993, the minimum rate of excise duty on
kerosene used for the purposes set out in Article 8 (3) of Directive92/81/EEC shall be fixed at ECU 18 per 1000 litres.
3. As from 1 January 1993, the minimum rate of excise duty on
kerosene used for heating purposes shall be fixed at ECU 0 per 1 000litres.
Article 9
1. The Portuguese Republic may apply rates of excise duty on
mineral oils consumed in the Autonomous Region of the Azores lowerthan the minimum rates laid down in this Directive in order to compen-sate for the transport costs incurred as a result of the insular anddispersed nature of this region.
2. The Hellenic Republic may apply rates of excise duty up to
ECU 22 lower than the minimum rates laid down in this Directive on
gas oil used as propellant and on petrol consumed in the departmentsof Lesbos, Chios, Samos, the Dodecanese and the Cyclades and onthe following islands in the Aegean: Thasos, North Sporades, Samo-thrace and Skiros.
Article 10
Every two years, and for the first time not later than 31 December
1994, the Council, acting on the basis of a report and where appro-
priate, a proposal from the Commission, shall examine the rates of
duty laid down herein and, acting unanimously after consulting theEuropean Parliament, shall adopt the necessary measures. The reportby the Commission and the consideration by the Council shall takeinto account the proper functioning of the internal market, the realvalue of the rates of duty and the wider objectives of the Treaty.
Article 11
1. The value of the ecu in national currencies to be applied to the
value of specific excise duties shall be fixed once a year. The rates to
be applied shall be those obtaining on the first working day of Octoberand published in the Official Journal of the European Communities and
shall have effect from 1 January of the following calendar year.
2. Member States may maintain the amounts of the excise duties in
force at the time of the annual adjustment provided for in paragraph 1if the conversion of the amounts of the excise duties expressed in ecu
would result in an increase of less than 5 % or ECU 5, whichever is the
lower amount, in the excise duty expressed in national currency.
Article 12
1. Member States shall bring into force the laws, regulations and
adminitrative provisions necessary to comply with this Directive notlater than 31 December 1992. They shall forthwith inform the Commis-sion thereof.
When Member States adopt these measures, they shall contain a refer-
ence to this Directive or shall be accompanied by such reference on the
occasion of their official publication. The methods of making such
reference shall be laid down by the Member States.
2. Member States shall communciate to the Commission the texts of
the main provisions of national law which they adopt in the fieldgoverned by this Directive.
Article 13
This Directive is addressed to the Member States.1992L0082 — EN — 20.01.1995 — 001.001 — 4