EN Official Journal of the European Communities 14.4.2000 L 94/33
II
(Acts whose publication is not obligatory)
COUNCIL
COUNCIL DECISION
of 10 April 2000
authorising the Federal Republic of Germany to apply a reduced rate of excise duty to certain
mineral oils, when used for specific purposes, in accordance with the procedure provided for in
Article 8(4) of Directive 92/81/EEC
(2000/283/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 dutieson 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, acting unanimously on a proposal from theCommission may authorise any Member State to intro-duce further exemptions or reductions in the excise dutycharged on mineral oils for specific policy considera-tions.
(2) The German authorities have informed the Commissionthat they wish to bring a new law on the continuationof environmental tax reforms into force on 1 January2000, differentiating levels of mineral oil duty on fuelsaccording to their sulphur content.
(3) The other Member States have been informed thereof.
(4) The German authorities have notified the draft law onthe continuation of environmental tax reforms to theCommission under Article 88(3) of the Treaty. ThisDecision does not prejudge the outcome of the relevantState aid procedures under Articles 87 and 88 of the
Treaty.
(5) The Commission regularly reviews reductions andexemptions to check that they are compatible with theoperation of the internal market or with Communitypolicy on protection of the environment.
(6) The Federal Republic of Germany has requested author-isation from 1 November 2001 to 31 December 2002to apply to fuels with a maximum sulphur content of50 ppm a mineral oil tax of 3 pfennigs per litre lessthan on fuels with a higher sulphur content. The Councilis to review its application on the basis of a proposalfrom the Commission no later than 31 December 2002,when the authorisation granted by this Decision expires,
HAS ADOPTED THIS DECISION:
Article 1
In accordance with Article 8(4) of Council Directive 92/
81/EEC, the Federal Republic of Germany is hereby authorisedfrom 1 November 2001 to 31 December 2002 to apply adifferential rate of excise duty to fuels with a maximumsulphur content of 50 parts per million provided that thesedifferential rates are in accordance with the obligations laiddown in Council Directive 92/82/EEC of 19 October 1992 onthe approximation of the rates of excise duties on mineraloils (
2), and in particular the minimum rates of excise duty
provided for in Articles 4 and 5 thereof.
(1) OJ L 316, 31. 10. 1992, p. 12. Directive as last amended by Direc-
tive 94/74/EC (OJ L 365, 31.12.1994, p. 46).(2) OJ L 316, 31. 10. 1992, p. 19. Directive as last amended by Direc-
tive 94/74/EC (OJ L 365, 31.12.1994, p. 46).
EN Official Journal of the European Communities 14.4.2000 L 94/34
Article 2
This Decision is addressed to the Federal Republic of Germany.
Done at Luxembourg, 10 April 2000.
For the Council
The President
J. GAMA