2001D0574 — EN — 10.04.2002 — 001.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONDECISION
of13July2001
establishingacommonfiscalmarkerforgasoilsandkerosene
(notified under document number C(2001) 1728)
(2001/574/EC)
(OJ L 203, 28.7.2001, p. 20)
Amended by:
Official Journal
No page date
►M1Commission Decision 2002/269/EC of 8 April 2002 L 93 6 10.4.2002
▼B
COMMISSIONDECISION
of13July2001
establishingacommonfiscalmarkerforgasoilsandkerosene
(notified under document number C(2001) 1728)
(2001/574/EC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Directive 95/60/EC of 27 November 1995 on
fiscal marking of gas oils and kerosene(1), and in particular Article
2(2) thereof,
Whereas:
(1)For the proper functioning of the internal market and in parti-
cular to prevent tax evasion, Directive 95/60/EC has providedfor a common marking system to identify gas oils, falling within
CN code 271000 69, and kerosene, falling within CN code
271000 55, which have been released for consumption exemptfrom excise duty, or subject to a reduced excise duty rate. Since1996, the first code has been split into CN codes 2710 0066,271000 67 and 2710 00 68 in order to take into account the
sulphur content of gas oil.
(2)In the course of the selection process for the product to be used
as the common fiscal marker, the substances put forward after acall for expressions of interest were thoroughly investigated from
a technical standpoint with the assistance of the Joint Research
Centre and the national customs laboratories of 14 MemberStates and other chemical institutes and expert groups.
(3)Following these investigations, Solvent Yellow 124 came nearestto the required standard by satisfying six of the seven criteriaspecified in the call for expression of interest.
(4)According to the Scientific Committee on Toxicity, Ecotoxicity
and Environment, the additional health and environment risks
of Solvent Yellow 124 were seen as not giving rise to anyproven harm.
(5)That product should therefore be established as the commonfiscal marker within the meaning of Directive 95/60/EC andsubject to the conditions set out in that Directive. The markinglevel should be at least 6 mg of marker per litre of mineral oil.
(6)The availability of Solvent Yellow 124, despite its being underpatent cover in six Member States, is secured by licensing agree-ments.
(7)This Decision does not release any undertaking from its obliga-tions under Article 82 of the Treaty.
(8)An appropriate period before this Decision applies should beallowed for Member States' administrations and for industry to
prepare themselves for effective use of the common fiscal
marker.
(9)The opportunities offered by future developments in science
should be taken into account by setting a time-limit for the
review of this Decision.
(10)The measures provided for in this Decision are in accordancewith the opinion of the Committee on Excise Duties,2001D0574 — EN — 10.04.2002 — 001.001 — 2
(1) OJ L 291, 6.12.1995, p. 46.
▼B
HAS ADOPTED THIS DECISION:
Article 1
The common fiscal marker provided for by Directive 95/60/EC, for the
marking of all gas oils falling within CN codes 2710 00 66, 2710 00 67and 2710 0068 as well as of kerosene falling within CN code
2710 00 55, shall be Solvent Yellow 124, as specified in the Annex to
this Decision.
The marking level shall be at least 6 mg of marker per litre of mineral
oil.
Article 2
This Decision shall be reviewed by 31 December 2006 at the latest, in
the light of technical developments in the field of marking systems andtaking into account the need to counteract fraudulent use of mineraloils exempt from excise duty, or subject to a reduced excise duty rate.
An earlier review shall be undertaken if it is found that Solvent Yellow
124 is causing additional health or environmental damage.
Article 3
This Decision shall apply from 1 August 2002.
Article 4
This Decision is addressed to the Member States.2001D0574 — EN — 10.04.2002 — 001.001 — 3
▼M1
ANNEX
1. Scientific name:
N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]-4-(phenylazo)aniline
2. Identification according to the Colour Index: Solvent Yellow 124.2001D0574 — EN — 10.04.2002 — 001.001 — 4