COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 15.04.1996 
COM(96) 156 final 
Proposal for a 
COUNCIL DECISION 
authorizing certain Member States in accordance with Article 8(4) of Council 
Directive 92/81/EEC to introduce or continue to apply exemptions from, or reductions in, 
excise duties on certain mineral oils used for specific purposes 
(presented by the Commission) 

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EXPLANATORY MEMORANDUM 
Under Article 8(4) of Council Directive 92/81/EEC1 of 19 October 1992 on the 
harmonization of the structures of excise duties on mineral oils, the Council, acting 
unanimously on a proposal from the Commission, may authorize any Member State to 
introduce exemptions from, or reductions in, excise duties on the grounds of specific 
policy considerations. 
The Irish authorities have informed the Commission that they wish to apply differentiated 
rates of excise duty on unleaded petrol to reflect different environmental categories. 
The Member States have been informed of this request in accordance with the Directive. 
The Directive provides for the Commission to review such exemptions and reductions 
periodically. If the Commission considers that they may no longer be applied on the 
grounds that they distort competition or the operation of the internal market or are 
incompatible with Community policy on protection of the environment, it is to submit 
appropriate proposals to the Council. In any event, the Commission is to submit a report 
to the Council on such exemptions and reductions no later than 31 December 1996. 
OJ No L 316, 31.10.1992, p. 12. 
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Proposal for a 
COUNCIL DECISION 
authorizing certain Member States in accordance with Article 8(4) of 
Council Directive 92/81 /EEC to introduce or continue to apply exemptions from, 
or reductions in, excise duties on certain mineral oils used for specific purposes 
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, under Article 8(4) of Council Directive 92/81/EEC, the Council, acting 
unanimously on a proposal from the Commission, may authorize any Member State to 
introduce exemptions from, or reductions in, excise duties on the grounds of specific 
policy considerations; 
Whereas the Irish authorities have informed the Commission that they wish to apply 
differentiated rates of excise duty on unleaded petrol to reflect different environmental 
categories; 
Whereas the other Member States have been informed of this notification; 
Whereas the Commission and all the Member States accept that such exemption is 
justified on the grounds of specific policy considerations and that it does not give rise to 
distortions of competition or hinder the operation of the internal market; 
Whereas the Commission regularly reviews reductions and exemptions to monitor their 
continued compatibility with the proper operation of the internal market or with 
Community policy on protection of the environment; 
Whereas, under Article 8(6) of Council Directive 92/81/EEC, the Council is to review 
the situation no later than 31 December 1996 on the basis of a report by the Commission, 
HAS ADOPTED THIS DECISION: 
Article 1 
In accordance with Article 8(4) of Council Directive 92/81/EEC and without prejudice to 
the obligations imposed by Council Directive 92/82/EEC of 19 October 1992 on the 
approximation of excise duties on mineral oils, the Republic of Ireland is hereby 
authorized to apply until 31 December 1996 differentiated rates of excise duty on 
unleaded petrol to reflect different environmental categories, provided that such rates at 
all times respect the minimum rates of duty on mineral oils laid down in Community law. 
Article 2 
This Decision is addressed to the Republic of Ireland. 
Done at Brussels, For the Council 
The President 
OJ No L 316, 31.10.1992. p. 19. 
ISSN 0254-1475 
COM(96) 156 final 
DOCUMENTS 
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ISBN 92-78-02613^1 
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