20.2.92 OfficialJournaloftheEuropeanCommunities NoC45/3
II
(PreparatoryActs)
COMMISSION
AmendedproposalforaCouncilDirectiveontheharmonization ofthestructuresofexcise
dutiesonmineraloils(')
(92/C45/03)
COM(92)4final
(SubmittedbytheCommissionpursuanttoArticle149(J)oftheEECTreatyon24January1992)
C)OJNoC322,21.12.1990,p.18.
ORIGINALPROPOSAL AMENDED PROPOSAL
THECOUNCILOFTHEEUROPEANCOMMUNITIES ,THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean Unchanged
EconomicCommunity ,andinparticularArticle99
thereof,
HavingregardtotheproposalfromtheCommission,
HavingregardtotheopinionoftheEuropean
Parliament ,
HavingregardtotheopinionoftheEconomicand
SocialCommittee,
WhereasCouncilDirective ...laysdownprovisions
relatingtotheratesofexcisedutyapplicabletomineral
oils;
Whereasitisnecessary,ifthesedutiesaretobeapplied
inauniformmanner,todeterminecommondefinitions
foralltheproductsconcerned;
Whereasitisusefultobasesuchdefinitionsonthoseset
outinthecombinednomenclature whichrepresentsan
establishedcomprehensive systemprovidingasuitable
basisfortaxationpurposes;

NoC45/4 OfficialJournaloftheEuropeanCommunities 20.2.92
ORIGINALPROPOSAL AMENDEDPROPOSAL
Whereasitisnecessarytoensurethatdutyischargedon
acommonbasis;
Whereasitisnecessarytolaydownpreciselyat
Communityleveltheexemptionsorratereductions
whichapplytothosemineraloilswhichcrossfrontiers;
Whereas,however,itisappropriatetopermitMember
Statestoapplytheirownconditionstoexemptionsor
ratereductionslinkedtoenduseswithintheterritoryof
theState,
HASADOPTEDTHISDIRECTIVE :
I.Fieldofapplication
Article1
1.MemberStatesshallimposeonmineraloilsa
harmonized excisedutyinaccordancewiththe
provisionsofthisDirective .
2.MemberStatesshallfixtheirratesinaccordance
withCouncilDirective ...approximating theratesof
excisedutyonmineraloils.
Article2
1.ForthepurposeofthisDirective,'mineraloil'
covers:
(a)productsfallingwithinCNcode2706,foruseas
substitutesforfueloils;
(b)productsfallingwithinCNcodes27079911and
27079919ofwhich90%ormoreoftheirvolume
distilsatatemperatureupto215°Candproducts
fallingwithinCNcodes27071010,27071090,
27072010,27072090,27073010,27073090,
27075010,27075091and27075099;
(c)productsfallingwithinCNcodes27079100,
27079991and27079999foruseassubstitutesfor
fueloils;
(d)productsfallingwithinCNcode2710,withthe
exceptionofthosepreprationswhichdonotpossess
thequalitiesnecessaryforuseasmotorfuels;
(e)productsfallingwithinCNcode2711,excluding
naturalgasandmethaneexceptwherethose
productsareusedasmotorfuels;

20.2.92 OfficialJournaloftheEuropeanCommunities NoC45/5
ORIGINALPROPOSAL AMENDEDPROPOSAL
(f)productsfallingwithinCNcodes27122000,
27129031,27129033,27129039and27129090;
(g)productsfallingwithinCNcode2713withthe
exceptionofresinousproducts,usedbleaching
earth,acidresiduesandbasicresidues;
(h)productsfallingwithinCNcode2715;
(i)productsfallingwithinCNcode2901andcodes
29021100,29021990,29022010,29022090,
29023010,29023090,29024100,29024200,
29024300,29024410and29024490;
(j)productsfallingwithinCNcodes34031100,
34031910,34031991and34031999;
(k)productsfallingwithinCNcodes3404containing
morethan85%byweightoftheproductsreferred
toin(f)or(g);
(1)productsfallingwithinCNcodes38112100and
38112900;
(m)productsfallingwithinCNcodes38111900and
38119000;
(n)productsfallingwithinCNcodes38171010,
38171090and38172000;
2.Thosemineraloils,otherthanthoseforwhicha
levelofdutyisspecifiedinDirective...,shallbesubject
toexcisedutyifintendedforuse,offeredforsaleor
usedasfuelorroadfuel.Therateofdutytobecharged
shallbefixed,accordingtouse,attheratefortheequi­
valentfuelorroadfuel.
3.Inadditiontothetaxableproductsenumeratedin
paragraph 1,anyproductsimilarinnaturetomineral
oilsandintendedforuse,offeredforsaleorusedas
motorfuel,orasanadditiveorextenderinmotorfuels,
shallalsobetaxedasmotorfuel.
4.ForthepurposeofthisDirective,'productsfalling
withinCNcode'shallmeanthoselistedunderthesaid
headingintheCNinforce.

NoC45/6 OfficialJournaloftheEuropeanCommunities 20.2.92
ORIGINAL PROPOSAL AMENDED PROPOSAL
II.Establishmentoftheexciseduty Unchanged
Article3
IneachMemberState,mineraloilsshallbesubjecttoa
specificexcisedutycalculatedper1000litresofproduct
atatemperatureof15°C.However,forproductsenu­
meratedinArticle2(1)usedasheavyfueloils,the
specificdutyshallbecalculatedper1000kilogramsof
product.
Article4
1.Inadditiontothecommonprovisionsdefiningthe
chargeableeventassetoutinDirective..theofferfor
saleoruseasmotorfuel,orasanadditiveorextender,
asprovidedforinArticle2(3)shallalsobeconsidered
asachargeableeventgivingrisetotheexcisedutyinthe
caseofmineraloils.
2.Theconsumption ofmineraloilswithinthe
curtilageofanestablismentproducingmineraloilsshall
notbeconsideredasachargeableeventgivingrisetothe
excisedutyexceptwhensuchconsumption isfor
purposesnotrelatedtothatproductionorforthe
propulsionofmotorvehicles.
Article5
1.WithoutprejudicetotheprovisionsofArticle6,an
establishment inwhichtheproductsreferredtoinArticle
2(1)aremanufacturedorsubjecttoaspecificprocess
withinthemeaningofadditionalnote4toChapter27of
theCNisconsideredasanestablishmentproducing
mineraloils.
2.MemberStatesshallnotbeobligedtotreatas
'establishments producingmineraloils',thoseestab­
lishmentsinwhichtheonlyproductsmanfacturedare
lubricantsnotsubjettotheharmonizedexciseduty.
Article6
MemberStatesshallnotbeobligedtotreatas
'productionofmineraloils':
(a)operationsduringwhichsmallquantitiesofmineral
oilsareobtainedincidentally;
(b)operationsbywhichtheuserofamineraloilmakes
itsreusepossibleinhisownundertakingprovided
thattheamountsofexcisedutyalreadypaidonsuch
oilisnotlowerthantheamountofexciseduty
whichwouldbeduewerethereusedoiltobeliable
againtotheexciseduty;

20.2.92 OfficialJournaloftheEuropeanCommunities NoC45/7
ORIGINALPROPOSAL AMENDED PROPOSAL
(c)theoperationconsistingofmixing,outsidea
productionestablishmentorabondedwarehouse,
mineraloilswithothermineraloilsorother
materials,provided :
—thatexcisedutyonthecomponentshasbeenpaid
previously,
and
—thattheamoutpaidisnotlessthantheamount
ofexcisedutywhichwouldbechargeableonthe
mixture.
Thefirstprovisoshallnotapplywherethemixtureis
exemptedforaspecificuse.
Thesecondprovisoshallnotapplywherecomponentsto
whichdifferentratesapplyhavetobemixedfor
technicalreasons.
Article7
1.Inadditiontothecommonprovisiononthe
paymentofexcisedutyassetoutinCouncilDirective
..,excisedutyonmineraloilsshallalsobecomedue:
—upontheoccurrenceofoneofthechargeableevents
referredtoinArticle4,
—whenitisestablishedthatafinalusecondition
necessaryforthebenefitofareducedrateofdutyor
anexemptionisnotorisnolongerfulfilled.
2.Onachangeinoneormoreratesoftheexcise
duty,stocksofmineraloilreleasedforconsumptionmay
besubjecttoanincreaseinorreductionoftheexcise
duty.
Rulesforrecoveringtheincreaseortherepaymentofthe
excessoftheexcisedutyshallbedeterminedbythe
MemberStates.
Article8
1.Inadditiontothecommonprovisionsonexempt
usesofexcisableproductsassetoutinDirective ...and
withoutprejudicetootherCommunityprovisions,
MemberStatesshallexemptthefollowingproducts
underconditionswhichtheyshalllaydownforthe
purposeofensuringthecorrectandstraightforward
applicationofsuchexemptionsandofpreventingany
evasion,avoidanceorabuse:

NoC45/8 OfficialJournaloftheEuropeanCommunities 20.2.92
ORIGINALPROPOSAL AMENDEDPROPOSAL
(a)oilsusedforpurposesotherthanasmotorfuelsoras
heatingfuels;
(b)oilsusedasfuelforthepropulsionofrailway
vehiclesrunningonpublicrailwaynetworks;
(c)gasesreferredtoinArticle2(1)(e)and(1)usedfor
purposesotherthanasmotorfuels;
(d)oilssuppliedforuseasfuelsforthepurposeofair
navigationotherthanprivatepleasureflying.
ForthepurposeofthisDirective,'privatepleasure
flying'meanstheuseofaircraftbytheownerthereof
orthenaturalorlegalpersonwhoenjoystheiruse
eitherthroughhireorthroughanyothermeans,for
purposesotherthancommercialpurposesandin
particularotherthanforcarriageofpassengersor
goodsforconsideration ;
(e)oilssuppliedforuseasfuelforthepurposeofnavi­
gationoninlandwaterwaysandwithinCommunity
waters(includingfishing)otherthanforusein
privatepleasurecraft.
ForthepurposesofthisDirective,'privatepleasure
craft'meanscraftusedbytheownerthereoforthe
naturalorlegalpersonwhoenjoystheiruseeither
throughhireorthroughanyohtermeans,for
purposesotherthancommercialpurposesandin
particularotherthanforthecarriageofpassengers
orgoodsforconsideration .
2.WithoutprejudicetootherCommunityprovisions,
MemberStatesshallremainfreetodeterminethe
exemptionsorreductionsintherateofdutywhichthey
applytomineraloilsusedunderfiscalcontrol:2.WithoutprejudicetootherCommunityprovisions,
MemberStatesshallremainfreetodeterminethe
exemptionsorreductionsintherateofdutywhichthey
applytomineraloilsusedunderfiscalcontrol:
—intheprocessofproducingelectricitybypublic
utilities,intheprocessofproducingelectricitybypublic
utilities,
—inagriculture,horticulture,forestryandinland
fisheries,—inagriculture,horticulture,forestryandinland
fisheries,

20.2.92 OfficialJournaloftheEuropeanCommunities NoC45/9
ORIGINAL PROPOSAL AMENDED PROPOSAL
intheareaoflocalpublictransport. intheareaoflocalpublictransport,
intheareaofpilotprojectsforthetechnological
developmentofmoreenvironmentally friendly
products.
Unchanged 3.IftheCommissionconsidersthattheexemptionsor
reductionsprovidedforinparagraphs 1and2areno
longersustainable,particularlyintermsoffaircompe­
titionordistortiontothefunctioningoftheinternal
market,orCommunitypolicyintheareaofprotection
oftheenvironment ,itshallsubmitappropriateproposals
totheCouncil.
4.Inanyevent,andatthelatestbefore31December
1996,theCouncilshallreviewthesituationwithregard
totheexemptionsorreductionsprovidedforinpara­
graphs1and2onthebasisofareportfromthe
Commissionandshalldetermineonaproposalfromthe
Commission ,afterconsultationwiththeEuropean
Parliament,whetheranyorallofthemshallbe
abolished .
5.MemberStatesshallbefreetogiveeffecttothe
exemptionsorreductionsintherateofdutylistedin
paragraphs 1and2bymeansofarefundofexcisepaid.
III.Controls
Article9
PendingtheestablishmentofCommunitynormsforthe
colouringandmarkingofthosemineraloilsusedata
reducedrateasfuelorasmotorfuel,MemberStateswill
takeallnecessarymeasurestopreventimproperuse.By31December1992theCouncilshalladopt
Communityrulesforthecolouringandmarkingofthose
mineraloilsusedatareducedrateasfuelorasmotor
fuel.
IV.Finalprovisions Unchanged
Article10
Wherenecessary,theCommunitymeasurestogiveeffect
tothisDirectiveshallbeadoptedbytheCommission
accordingtotheprocedureprovidedforinTitleVIof
CouncilDirective ...concerningthegeneral
arrangementsforproductssubjecttoexcisedutyandon
theholdingandmovementofsuchproducts.

NoC45/10 OfficialJournaloftheEuropeanCommunities 20.2.92
ORIGINAL PROPOSAL AMENDED PROPOSAL
Article11
MemberStatesshallbringintoforcethelaws,regu­
lationsandadministrativeprovisionsnecessarytocomply
withthisDirectivenotlaterthan31December1992.
WhentheMemberStatesadoptsuchprovisionsthey
shallcontainareferencetothisDirectiveorshallbe
accompaniedbysuchareferenceonofficialpublication .
TheMemberStatesshalllaydownthemannerinwhich
suchreferenceshallbemade.
Article12
ThisDirectiveisaddressedtotheMemberStates.
AmendmenttotheproposalforaCouncilDirectiveonthegeneralarrangementsforproducts
subjecttoexcisedutyandontheholdingandmovementofsuchproducts(')
(92/C45/04)
COM(92)6final
(SubmittedbytheCommissionpursuanttoArticle149(3)oftheEECTreatyon24January1992)
(')OJNoC322,21.12.1990,p.1.
ORIGINAL PROPOSAL AMENDED PROPOSAL
TITLEI TITLEI
Generalprovisions Generalprovisions
Article1 Article1
1.ThisDirectivelaysdownthearrangementsfor
excisedutiesandotherindirecttaxeswhicharelevied
directlyorindirectlyontheconsumptionofproducts,
exceptforvalueaddedtaxandtaxesestablishedbythe
institutionsoftheEuropeanCommunities .1.ThisDirectivelaysdownthearrangementsfor
excisedutiesandotherindirecttaxeswhicharelevied
directlyorindirectlyontheconsumptionofproducts,
exceptforvalueaddedtaxandtaxesestablishedbythe
institutionsoftheEuropeanCommunities .
2.TheparticularprovisionsrelatingtotheratesandUnchanged
structuresofdutyonproductssubjecttoexcisedutyare
containedinDirectives ....