COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(94) 493 final 
Brussels, 17.11.1994 
Proposal for a 
COUNCIL PECISIQN 
authorizing certain Member States to apply or to continue to apply to 
certain mineral oils when used for specific purposes reductions in or 
exemptions from excise duty, in accordance with the procedure provided for 
in Article 8(4) of Directive 92/81/EEC 
(presented by the Commission) 
• • ' -2-
ËXPLANATORY MEMORANDUM 
Pursuant to Article 8(4) of Council Directive 92/81/EEC on the harmonization of the structures of excise duties 
on mineral oils,l the Council, acting unanimously on a proposal from the Commission, may authorize any 
Member State to introduce, for certain special policy reasons, exemptions from or reductions in excise duty. 
The Irish, United Kingdom, French, German, Portuguese and Spanish authorities have informed the 
Commission that they wish to exempt from excise duties waste oils which are re-used as fuel, either directly 
after recovery or following a recycling process, and the re-use of which is subject to duty. 
The Italian authorities have informed the Commission that, pending the entry into force of a law reorganizing 
the free zone of Gorizia, they wish to continue to apply to mineral oils consumed in the regions of Udine and 
Trieste the reductions in or exemptions from excise duties which expire on 31 December 1994. The 
Commission suggests that a period of four years should be sufficient for this purpose. 
The Italian authorities have also informed the Commission that they wish to exempt from excise duties fuel oil, 
required for the production of steam, and gas oil, used in ovens for drying and "activating" molecular sieves in 
Reggio Calabria. The latter are products widely used by the chemical, petrochemical and petroleum industries 
(chiefly for the purification of gases and liquids), and also have applications in certain manufacturing activities 
(double glazing, refrigerators, etc.). 
The said Reggio Calabria plant is the only one of its kind in Italy, and is situated in a region which, because it 
suffers from the unfavourable economic and employment situation referred to in Article 92(3 )(a) of the EC 
Treaty, is eligible for aid and assistance to help improve the standard of living and develop employment. 
Because of its geographical location, it is also impossible for the Region of Calabria to be connected to the 
national methane gas distribution network, and hence the company in question facing the prospect of being at a 
disadvantage compared with its European competitors in the sector (various companies with plants in France, 
Germany and Switzerland) which, for the same purposes, use duty-exempt natural gas. 
The Danish authorities have informed the Commission that they wish to introduce differential rates of duty on 
petrol between petrol distributed from petrol stations equipped with a return system for petrol fumes and petrol 
distributed from other petrol stations in order to provide an incentive for owners of petrol stations to install 
return systems for petrol fumes on Danish petrol stations. 
As part of a strategy to limit the exhaust of volatile organic components ( VOC's) to the atmosphere, the Danish 
government plans to introduce regulations on the exhaust of petrol fumes from the filling of petrol on cars . 
In accordance with the provisions of the Directive, the other Member States have been notified of these requests. 
The proposal prepared by the Commission will enable the Council to decide whether to grant the authorizations 
requested. 
The Directive provides for periodic review of exemptions and reductions by the Commission. If it considers that 
they are no longer sustainable because they distort competition or the proper functioning of the internal market, 
or in view of Community policy on environmental protection, the Commission is to present appropriate 
proposals to the Council. In any event, it is to present to the Council by 31 December 1996 at the latest a report 
on the exemptions and reductions. 
1 OJNoL 316, 31.10.1992. 
(: 
Proposal for a 
COUNCIL DECISION 
authorizing certain Member States to apply or to continue to apply to 
certain mineral oils when used for specific purposes reductions in or 
exemptions from excise duty, in accordance with the procedure provided for 
in Article 8(4) of Directive 92/81/EEC 
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 harmonization of the structures of 
excise duties on mineral oils, and in particular Article 8(4) thereof, 
Having regard to the proposal from the Commission, 
Whereas, pursuant to Article 8(4) of Directive 92/81/EEC, the Council, acting unanimously on a proposal from 
the Commission, may authorize any Member State to introduce, for certain special policy reasons, exemptions 
from or reductions in the excise duty charged on mineral oils; 
Whereas certain Member States have notified the Commission of their intention to continue to apply certain 
exemptions or reductions already provided for in their tax law or to introduce exemptions or reductions to which 
the procedure provided for in Article 8(4) should be applied; 
Whereas the other Member States have been informed thereof; 
Whereas it is accepted by the Commission and by all Member States that these exemptions or reductions are 
justified by specific policies and do not give rise to distortions of competion or interfere with the proper 
functioning of the internal market; 
Whereas reductions and exemptions will be regularly reviewed by the Commission in order to ensure that they 
are compatible with the proper functioning of the internal market or with Community policy on environmental 
protection; 
Whereas, pursuant to Article 8(6) of Directive 92/81/EEC, the Council is to review the situation by 
31 December 1996 at the latest on the basis of a report from the Commission, 
HAS ADOPTED THIS DECISION: 
0 
2-
Article 1 
In accordance with. Article 8(4) of Directive 92/81/EEC and notwithstanding the obligations laid down in 
Directive 92/82/EEC^ of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, the 
following Member States are hereby authorized to apply or to continue to apply the reductions in or exemptions 
from excise duty as herein specified: 
1. in Ireland 
2. in the United Kingdom of Great Britain and Northern Ireland 
3. in the French Republic 
4. in the Federal Republic of Germany 
5. in the Portuguese Republic and 
6. in the Kingdom of Spain: 
- for waste oils which are re-used as fuel, either directly after recovery or following a recycling process for 
waste oils, and the re-use of which is subject to duty; 
7. in the Italian Republic: 
-• for mineral oils consumed in the regions of Udine and Trieste, for a period of 4 years from 1 January 1995. 
for fuel oil, for the production of steam,and for gas oil, used in ovens for drying and "activating" 
molecular sieves in Reggio Calabria. 
8. in the Kingdom of Danemark: 
- differential rates of duty between petrol distributed from petrol stations equipped with a return system 
for petrol fumes and petrol distributed from other petrol stations provided that such rates at all times 
respect the minimum rates of duty on mineral oils as provided for in Community law. 
Article 2 
This Decision is addressed to Ireland, the United Kingdom of Great Britain and Northern Ireland, the French 
Republic, the Federal Republic of Germany, the Portuguese Republic, the Kingdom of Spain the Italian 
Republic and the Kindom of Danemark. 
Done at Brussels, 
For the Council 
The President 
OJ No L 316 , 31.10.1992, p. 19 
ISSN 0254-1475 
COM(94) 493 final 
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Catalogue number : CB-CO-94-521-EN-C 
ISBN 92-77-82065-9