No C 322/18 Official Journal of the European Communities 21. 12. 90 
Proposal for a Council Directive on the harmonization of the structures of excise duties 
on mineral oils 
COM(90) 434 final 
(Submitted by the Commission on 27 September 1990) 
(90/C 322/04) 
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, 
Having regard to the opinion of the European Parliament, 
Having regard to the opinion of the Economic and Social 
Committee, 
Whereas Council Directive ... lays down provisions 
relating to the rates of excise duty applicable to mineral 
oils; 
Whereas it is necessary, if those duties are to be applied in a 
uniform manner, to determine common definitions for all 
the products concerned; 
Whereas it is useful to base such definitions on those set out 
in the combined nomenclature which represents an 
established comprehensive system providing a suitable 
basis for taxation purposes; 
Whereas it is necessary to ensure that duty is charged on a 
common basis; 
Whereas it is necessary to lay down precisely at Com­
munity level the exemptions or rate reductions which apply 
to those mineral oils which cross frontiers; 
Whereas, however, it is appropriate to permit Member 
States to apply their own conditions to exemptions or rate 
reductions linked to end uses within the territory of the 
State, Article 2 
1. For the purposes of this Directive, 'mineral oil' covers: 
(a) products falling within CN code 2706, for use as 
substitutes for fuel oils; 
(b) products falling within CN codes 2707 99 11 and 
2707 99 19 of which 90% or more of their volume 
distils at a temperature up to 215 °C and products 
falling within CN codes 2707 10 10, 2707 10 90, 
2707 20 10, 2707 20 90, 2707 30 10, 2707 30 90, 
2707 50 10, 2707 50 91 and 2707 50 99; 
(c) products falling within CN codes 2707 91 00, 
2707 99 91 and 2707 99 99 for use as substitutes for fuel 
oils; 
(d) products falling within CN code 2710, with the 
exception of those preparations which do not possess 
the qualities necessary for use as motor fuels; 
(e) products falling within CN code 2711, excluding 
natural gas and methane except when those products 
are used as motor fuels; 
(f) products falling within CN codes 2712 20 00, 
2712 90 31, 2712 90 33, 2712 90 39 and 2712 90 90; 
(g) products falling within CN code 2713 with the 
exception of resinous products, used bleaching earth, 
acid residues and basic residues; 
(h) products falling within CN code 2715; 
HAS ADOPTED THIS DIRECTIVE: 
I. Field of application 
Article 1 
1. Member States shall impose on mineral oils a 
harmonized excise duty in accordance with the provisions 
of this Directive. 
2. Member States shall fix their rates in accordance with 
Directive ... approximating the rates of excise duty on 
mineral oils. (i) products falling within CN code 2901 and codes 
2902 11 00, 2902 19 90, 2902 20 10, 2902 20 90, 
2902 30 10, 2902 30 90, 2902 41 00, 2902 42 00, 
2902 43 00, 2902 44 10 and 2902 44 90; 
(j) products falling within CN codes 3403 11 00, 
3403 19 10, 3403 19 91 and 3403 19 99; 
(k) products falling within CN code 3404 containing more 
than 85% by weight of the products referred to in (f) or 
(g); 
(1) products falling within CN codes 3811 21 00 and 
3811 29 00; 
21. 12. 90 Official Journal of the European Communities No C 322/19 
(m) products falling within CN codes 3811 19 00 and 
3811 90 00; 
(n) products falling within CN codes 3817 1010, 
3817 10 90 and 3817 20 00. 
2. Those mineral oils, other than those for which a level 
of duty is specified in Directive ..., shall be subject to excise 
duty if intended for use, offered for sale or used as fuel or 
road fuel. The rate of duty to be charged shall be fixed, 
according to use, at the rate for the equivalent fuel or road 
fuel. 
3. In addition to the taxable products enumerated in 
paragraph 1, any product similar in nature to mineral oils 
and intended for use, offered for sale or used as motor fuel, 
or as an additive or extender in motor fuels, shall also be 
taxed as motor fuel. 
II. Establishment of the excise duty 
Article 3 
In each Member State, mineral oils shall be subjected to a 
specific excise duty calculated per 1 000 litres of product at 
a temperature of 15 °C. However, for products referred to 
in Article 2 (1) used as heavy fuel oils, the specific duty shall 
be calculated per 1 000 kilograms of product. 
Article 4 
1. In addition to the common provisions defining the 
chargeable event as set out in Directive ..., the offer for sale 
or use as motor fuel, or as an additive or extender, as 
provided for in Article 2 (3), shall also be considered as a 
chargeable event giving rise to the excise duty in the case of 
mineral oils. 
2. The consumption of mineral oils within the curtilage 
of an establishment producing mineral oils shall not be 
considered as a chargeable event giving rise to the excise 
duty except when such consumption is for purposes not 
related to that production or for the propulsion of motor 
vehicles. 
Article 5 
1. Without prejudice to the provisions of Article 6, an 
establishment in which the products referred to in Article 2 
(1) are manufactured or subject to a specific process within 
the meaning of additional note 4 to Chapter 27 of the CN is 
considered as an establishment producing mineral oils. 2. Member States shall not be obliged to treat as 
'establishments producing mineral oils', those establish­
ments in which the only products manufactured are 
lubricants not subject to the harmonized excise duty. 
Article 6 
Member States shall not be obliged to treat as 'production 
of mineral oils': 
(a) operations during which small quantities of mineral oils 
are obtained incidentally; 
(b) operations by which the user of a mineral oil makes its 
reutilization possible in his own undertaking provided 
that the amounts of excise duty already paid on such oil 
is not lower than the amount of excise duty which 
would be due were the reused oil to be liable again to the 
excise duty; 
(c) the operation consisting of mixing, outside a production 
establishment or a bonded warehouse, mineral oils with 
other mineral oils or other materials provided: 
— that excise duty on the components has been paid 
previously, 
and 
— that the amount paid is not less than the amount of 
excise duty which would be chargeable on the 
mixture. 
The first proviso shall not apply where the mixture is 
exempted for a specific use. 
The second proviso shall not apply where components to 
which different rates apply have been mixed for technical 
reasons. 
Article 7 
1. In addition to the common provision on the payment 
of excise duty as set out in Directive ..., excise duty on 
mineral oils shall also become due: 
— upon the occurrence of one of the chargeable events 
referred to in Article 4, 
— when it is established that a final use condition 
necessary for the benefit of a reduced rate of duty or an 
exemption is no longer fulfilled. 
2. On a change in one or more rates of the excise 
duty, stocks of mineral oil released for consumption may be 
subject to an increase in or reduction of the excise duty. 
No C 322/20 Official Journal of the European Communities 21. 12. 90 
Rules for recovering the increase or the repayment of the 
excess of the excise duty shall be laid down by the Member 
States. 
Article 8 
1. In addition to the common provisions on exempt uses 
of exciseable products as set out in Directive ..., and 
without prejudice to other Community provisions, 
Member States shall exempt the following products under 
conditions which they shall lay down for the purpose of 
ensuring the correct and straightforward application of 
such exemptions and of preventing any evasion, avoidance 
or abuse: 
(a) oils used for purposes other than as motor fuels or as 
heating fuels; 
(b) oils used as fuels for the propulsion of railway vehicles 
running on public railway networks; exemptions or reductions in the rate of duty which they 
apply to mineral oils used under fiscal control: 
— in the process of producing electricity by public utilities, 
— in agriculture, horticulture, forestry and inland fish­
eries, 
— in the area of local public transport. 
3. If the Commission considers that the exemptions or 
reductions provided for in paragraph 1 and 2 are no longer 
sustainable, particularly in terms of fair competition or 
distortion to the functioning of the internal market, or 
Community policy in the area of protection of the 
environment, it shall submit appropriate proposals to the 
Council. 
4. In any event, and at the latest by 31 December 1996, 
the Council shall review the situation with regard to the 
exemptions or reductions provided for in paragraphs 1 and 
2 on the basis of a report from the Commission and shall 
determine on a proposal from the Commission, after 
consultation with the European Parliament, whether any or 
all of them shall be abolished. 
5. Member States shall be free to give effect to the 
exemptions or reductions in the rate of duty listed in 
paragraphs 1 and 2 by means of a refund of excise paid. 
(c) gases referred to in Article 2 (1) (e) and (1) used for 
purposes other than as motor fuels; 
(d)oils supplied for use as fuels for the purposes of air 
navigation other than private pleasure flying. For the 
purposes of this Directive, 'private pleasure flying' 
means the use of aircraft by the owner thereof or the 
natural or legal person who enjoys their use either 
through hire or through any other means, for purposes 
other than commercial purposes and in particular other 
than for carriage of passengers or goods for consider­
ation ; 
(e) oils supplied for use as fuel for the purpose of navigation 
on inland waterways and within Community waters 
(including fishing) other than for use in private pleasure 
craft. 
For the purposes of this Directive, 'private pleasure 
craft' means craft used by the owner thereof or the 
natural or legal person who enjoys their use either 
through hire or through any other means, for purposes 
other than commercial purposes and in particular other 
than for the carriage of passengers or goods for 
consideration. III. Controls 
Article 9 
Pending the adoption of Community rules for the colouring 
and marking of those mineral oils used at a reduced rate as 
fuel or as motor fuel, Member States shall take all necessary 
measures to prevent improper use. 
IV. Final provisions 
Article 10 
Where necessary, the Community measures to give effect to 
this Directive, shall be adopted by the Commission 
according to the procedure provided for in Title VI of 
Council Directive ... concerning the general arrangements 
for products subject to excise duty and on the holding and 
movement of such products (1). 
Article 11 
Member States shall bring into force the laws, regu­
lations and administrative provisions necessary to 
2. Without prejudice to other Community provisions, 
Member States shall remain free to determine the (*) See page 1 of this Official Journal [CC)M(90) 431 final]. 
21. 12. 90 Official Journal of the European Communities No C 322/21 
comply with this Directive not later than 31 December 
1992. 
When the Member States adopt such provisions they shall 
contain a reference to this Directive or shall be ac­
companied by such a reference on official publication. The Member States shall lay down the manner in which such 
reference shall be made. 
Article 12 
This Directive is addressed to the Member States. 
Proposal for a Council Decision concerning an action programme for the vocational qualification 
of young people and their preparation for adult and working life 
CC>M(90) 467 final 
(Submitted by the Commission on 15 October 1990) 
(90/C 322/05) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 128 
thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Parliament, 
Having regard to the opinion of the Economic and Social 
Committee, 
Whereas the fundamental objectives of the common 
vocational training policy set down in the second principle 
in Council Decision 63/266/EEC (J) refer, in particular to 
the need to guarantee adequate vocational training for all 
and to avoid any harmful interruption between completion 
of general education and commencement of vocational 
training; 
Whereas the tenth principle in Decision 63/266/EEC states 
that special measures may be taken in respect of special 
problems concerning specific sectors of activity or specific 
categories of persons; 
Whereas the Council, by Decision 87/569/EEC (2), 
adopted an action programme for the vocational training 
of young people and their preparation for adult and 
working life (Petra), for a period of five years commencing 
1 January 1988; whereas the Commission has presented an 
interim report on the implementation of this Decision; 
Whereas the Council, by Decision 84/636/EEC (3), 
adopted a third joint programme for the exchange of young 
workers in the Community up to 31 December 1990; whereas the Commission has submitted an evaluation 
report on the programme; whereas the Council, by 
Decision 90/268/EEC (4), extended the programme up to 
31 December 1991 with a view to taking a decision later on 
an overall Commission proposal concerning initial vo­
cational training including follow-up of the young workers 
exchange programme; and whereas it is the responsibility 
of the Member States, under Article 50 of the Treaty, to 
encourage, within the framework of a joint programme, 
the exchange of young workers; 
Whereas the Community Charter of the fundamental social 
rights of workers, adopted at the European Council in 
Strasbourg on 9 December 1989 by the Heads of State and 
Governments of 11 Member States, declares in point 23 
that, 'following the end of compulsory education, young 
people must be entitled to receive initial vocational training 
of a sufficient duration to enable them to adapt to the 
requirements of their future working life; for young 
workers, such training should take place during working 
hours'; 
Whereas the conclusions of the Council and Ministers of 
Education, meeting within the Council of 14 December 
1989 (5), stressed the importance of the issues at stake in 
technical and vocational education and initial training and 
asked the Commission to propose ways in which cooper­
ation can be achieved in this area; 
Whereas the European Parliament adopted, on 15 March 
1989, a resolution on the social dimension of the internal 
(!) OJ No 63, 20. 4. 1963, p. 1338/63. 
(2) OJ No L 346, 10. 12. 1987, p. 31. 
(3) OJ No L 331, 19. 12. 1984, p. 36. (4) OJ No L 156, 21. 6. 1990, p. 8. 
(5) OJ No C 27, 6. 2. 1990, p. 4.