3.8.92 OfficialJournaloftheEuropeanCommunities NoC196/1
II
(PreparatoryActs)
V
COMMISSION
ProposalforaCouncildirectiveintroducingataxoncarbondioxideemissionsandenergy
(92/C196/01
COM(92)226final
(SubmittedbytheCommissionon2June1992)
THECOUNCILOFTHEEUROPEAN COMMUNITIES ,WhereastheCommunity'sactionprogrammesforthe
environmentadoptedin1973(2),1977(3),1983(4),
1987(5)and1992(6)stresstheimportanceofreducingand
preventingairpollution;whereasthe1987to1992
environmental actionprogrammestressestheimportance
ofconcentratingCommunityactiononthepriorityareaof
reducingairpollutionatsource;
Whereas,atitsmeetinginDublininJune1990,the
EuropeanCouncilpressedfortheadoption,attheearliest
possibleopportunity,oftargetsandstrategiesforlimiting
emissionsofgreenhousegases;whereascarbondioxide
emissionsarethemajorcomponentofsuchgases;
Whereas,atitsmeetingon29October1990,theCouncil
concludedthataggregatecarbondioxideemissionsshould
bestabilizedat1990levelsbytheyear2000;HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,andinparticularArticles99and
13OSthereof,
HavingregardtotheproposalfromtheCommission ,
HavingregardtotheopinionoftheEuropean
Parliament,
HavingregardtotheopinionoftheEconomicandSocial
Committee,
Whereasthegreenhouseeffectisaproblemthatshouldbe
resolvedinanefficientandcoherentmanner;
Whereastheestablishmentandfunctioningoftheinternal
marketnecessitatesfreemovementofgoods,including
thosesubjecttospecificduties;
WhereasanumberofMemberStateshavealready
introduced,orareplanningtointroduce,taxesoncarbon
dioxideemissionsandtheuseofenergy;Whereasa
harmonizedapproachisneededtoensurethefunctioning
oftheinternalmarket;
WhereasArticle1(1)infineofDirective92/12/EECof25
February1992(*)excludesfromthearrangements laid
downbythatDirectivetaxesestablishedbythe
Community ;Whereastheglobaldimensionofthegreenhouseeffecthas
beenrecognized;Whereasthisphenomenonshouldbe
tackledatthatlevel;
Whereastheintroductionofacarbondioxide/energytaxis
anessentialelementofanoverallstrategyforimprovingthe
(2)OJNoC112,20.12.1973,p.1.
(3)OJNoC139,13.6.1977,p.1.
(4)OJNoC46,17.2.1983,p.1.
(5)OJNoC328,7.12.1987,p.1.
{«)COM(92)23final,30March1992. (i)OJNoL76,23.3.1992,p.1.

NoC196/2 OfficialJournaloftheEuropeanCommunities 3.8.92
efficientuseofenergyandbringingaboutchangesinthe
useofformsofenergyinfavourofless-pollutingsources;
Whereas,inordertosafeguardthecompetitiveness of
Communityindustry,thetaxarrangementscannotbe
appliedintheMemberStatesuntilsuchtimeasother
membercountriesoftheOECDhavebroughtinasimilar
taxormeasureshavinganequivalentfinancialimpact;
Whereas,sincethetaxistobeestablishedatCommunity
level,itisnecessarytodeterminetheterritorytowhichit
willapplyaswellasthesystemoftaxationfortheproducts
covered,therulesrelatingtotheholdingandmovementof
suchproducts,andthetaxratesandexemptionsorreduced
ratesatCommunitylevel;Whereas,inordertoalloweconomicoperatorstoadaptin
aflexiblemannertothenewconditionscreatedbythetax,
theratesmustbefixedatatolerablelevelattheoutsetand
raisedgraduallytothedesiredlevel;
Whereas,subjecttocertainlimitsandconditions,the
Memberstatesshould,inexceptionalcircumstances ,
qualifyfortemporaryderogations ;
Whereas,inordertosafeguardthecompetitiveness of
Communityindustry,itisappropriatetograntconditional
exemptionsfrom,orreductionsin,thetaxto
energy-intensive firmsinsofarastheircompetitorsinthird
countriesarenotencumbered withasimilartaxor
financialburden;whereassuchexemptionsandreductions
mustbeauthorizedsubjecttotheconditionslaiddownby
CommunitylawandincompliancewiththeCommunity's
internationalcommitments ;
Whereasprovisionshouldbemadeinthisconnectionfora
systemoftaxincentivesforinvestmentinenergysavingor
carbondioxideabatement;whereastheconditionsforsuch
incentivesmustbefixeduniformlyinordertoensurethat
theydonotdisplaythecharacteristics ofaidlikelyto
distorttheconditionsofcompetition ;
Whereasacommitteeneedstobesetupinordertoensure
thattheprovisionsofthisDirectiveareappliedina
coordinatedmanner;
Whereasitisessentialthatintroduction ofthenewtax
shouldnotresultinanincreaseintheoveralltaxburden;
whereascompliancewiththeprincipleoftaxneutralitywill
helptomodernizetaxsystemsbyencouragingbehaviour
conducivetogreaterprotectionoftheenvironment ;
whereastaxneutralitywillcushiontheeffectsoninflation
andgrowthofintroducingthetax;
Whereas,however,determination ofthearrangementsfor
ensuringtaxneutralityisamatterforeachMember
State,Whereasuseoftheexistingadministrative structuresand
applicationofthedefinitionofterritoryapplicableinthe
caseofharmonized excisedutieswilleasetheburdenon
theadministrations andfirmswithoutgivingrisetoany
distortionsofcompetition ;
Whereasthetaxmustbeleviedonfossilenergysourcesas
regardsitsobjectiveoflimitingcarbondioxideemissions
andonallformsofenergyasregardsitsobjectiveof
promotingefficientuseofenergy;whereasuseofenergy
sourcesasfeedstocksshouldbeexcluded;whereas,
however,asregardsthetaxationofenergyassuch,steps
shouldbetakentoavoiddistortionsbetweenvarious
energysourcesarisinginconnectionwiththeextraction
process;whereasthearrangements shouldprovidefor
appropriatetreatmentofelectricity;
Whereas,inordertopromotetheuseofalternativesources
ofenergy,renewablesshouldbeexcludedfromthescopeof
thetax;
HASADOPTEDTHISDIRECTIVE :
Whereas,inordertoachievethesetwoobjectives,thetax
shouldbebasedontheenergycontentandonthelevelof
carbondioxideemissionsfromtheproductsused;TITLEI
GeneralProvisions
Whereas,inordertoensurethatthetaxyieldaccruestothe
MemberStateswithoutimpedingthefreemovementofthe
productssubjecttothetaxandwithoutgivingrisetoany
distortionsofcompetition ,harmonizedmonitoring
arrangements mustbeintroduced;whereassuch
arrangementsexistforproductsalreadysubjecttoexcise
duty;whereastheCommission shouldadoptthe
appropriatemeasuresformonitoringtheotherproducts
whileensuring,however,thatsuchmonitoringdoesnot
impedetheirfreemovement;Article1
1.ThepurposeofthisDirectiveistoprovideforthe
harmonizedintroductionintheMemberStatesofaspecific
taxontheproductsspecifiedinArticle3andtobelevied
oncarbondioxideemissionsandenergycontent.Therate
ofthetaxshallbeinadditiontotheratesappliedbythe
MemberStatestotheproductsconcernedbyCouncil

3.8.92 OfficialJournaloftheEuropeanCommunities NoC196/3
5.IftheCommission considersthattheexclusions
providedforinparagraphs 1to3arenolongerjustified,
particularlyintermsoffaircompetition,itshallpresent
appropriateproposalstotheCouncil.Directive....of....ontheharmonization ofthestructures
ofexcisedutiesonmineraloilsI1)andDirective...of...on
theapproximation oftheratesofexcisedutiesonmineral
oils(2).
2.MemberStatesshalltakethemeasuresnecessaryto
collectforthemselvesthetaxreferredtoinparagraph1
andtomonitoritsapplication .
Applicationofthetaxarrangementsprocidedforin
paragraph1shallbeconditionalontheintroductionby
othermembercountriesoftheOECDofasimilartaxorof
measureshavingafinancialimpactequivalenttothose
providedforinthisDirective.TheCouncil,actingby
qualifiedmajorityonaproposalfromtheCommission ,
shallfixthedateonwhichthetaxarrangementsaretotake
effect.Article3
1.ThetaxreferredtoinArticle1(1)shallbeleviedonthe
productsspecifiedbelowandintendedforuseasheating
fuelsorasmotorfuels:
(a)coal,lignite,peatandtheirderivatives (coke,gas,tar,
etc.),withtheexceptionofblast-furnacegas,falling
withinCNcodes2701to2706;
(b)naturalgasfallingwithinCNcodes27112100to
27112900;
(c)mineraloils;thefollowingshallbeconsideredassuch
forthepurposesofthisArticle:
—productsfallingwithinCNcodes270710,2707
20,270730,270750,27079100and270799
(withtheexclusionofCNcodes27079930,2707
9950and27079970),
—productsfallingwithinCNcode2709,
—productsfallingwithinCNcode2710,
—liquefiedpetroleumgasesfallingwithinCNcodes
27111211to27111900,
—productsfallingwithinCNcodes27122000,
27129031,27129033,27129039and
27129090,Article2
1.ThisDirectiveshallapplyintheterritoryofthe
Communityasdefined,foreachMemberState,bythe
TreatyestablishingtheEuropeanEconomicCommunity,
andinparticularArticle227thereof,exceptforthe
followingnationalterritories :
—inthecaseoftheFederalRepublicofGermany:the
IslandofHeligolandandtheterritoryofBiisingen,
—inthecaseoftheItalianRupublic:Livigno,Campione
d'ltaliaandtheItalianwatersofLakeLugano,
—inthecaseoftheKingdomofSpain:Ceutaand
Melilla.
2.Bywayofderogationfromparagraph1,thisDirective
shallnotapplytotheCanaryIslands,Madeiraorthe
Azores.However,theKingdomofSpainorthePortuguese
Republicmaygivenotice,bymeansofadeclaration,that
thisDirectiveappliestothoseterritoriesinrespectofallor
someoftheproductsspecifiedinArticle3asfromthefirst
dayofthesecondmonthfollowingdepositofthat
declaration .
3.Bywayofderogationfromparagraph1,thisDirective
shallnotapplytotheoverseasdepartmentsoftheFrench
Republic.However,theFrenchRepublicmaygivenotice,
bymeansofadeclaration,thatthisDirectiveappliesto
thoseterritories,subjecttomeasurestoadapttotheir
extremeremoteness,fromthefirstdayofthesecondmonth
followingdepositofthedeclaration .
4.TheprovisionsofthisDirectiveshallnotprevent
Greecefrommaintainingthespecificstatusgrantedto
MountAthosandguaranteedbyArticle105oftheGreek
Constitution .—productsfallingwithinCNcodes271210and
2713,withtheexceptionofresinousproducts,used
bleachingearth,acidresiduesandbasicresidues,
—productsfallingwithinCNcode2715,
—productsfallingwithinCNcode2901andCN
codes29021100,29021990,290220,290230,
29024100,29014200,29024300and
290244,
—productsfallingwithinCNcodes34031100and
340319,
—productsfallingwithinCNcode3811,
—productsfallingwithinCNcode3817.
2.ThetaxreferredtoinArticle1(1)shallalsobelevied
on:
(a)ethylandmethylalcoholfallingwithinCNcodes2207
and2905whereobtainedbydistillationfromproducts
specifiedinparagraph1andintendedforuseasheating
fuelsorasmotorfuels.Thetaxshallalsobeleviedon
anyotherproductintendedforuse,offeredforsaleor
usedasmotorfuelorasanadditiveorextenderin
motorfuels,withtheexceptionofthosespecifiedin
paragraph3below;(»)OJNoL...
(2)OJNoL...

NoC196/4 OfficialJournaloftheEuropeanCommunities 3.8.92
(b)electricityfallingwithinCNcode2716,andheat,
generated:
—inhydroelectricinstallationswithacapacityofover
10MW,or
—usingproductsfallingwithinCNcodes2612,
284410to284450and284510.
3.ThetaxreferredtoinArticle1(1)shallnotbelevied
on:
—fuelwoodandwoodcharcoalfallingwithinCNcodes
4401and4402,andproductsresultingfromthe
distillationorprocessingofwood,
—anyproductofagriculturalorvegetableoriginobtained
directlyorafterchemicalmodification ,andin
particularalcoholsfallingwithinCNcodes2207and
2905andcrudeoresterifiedvegetableoilsfalling
withinCNcodes1507to1518.
4.Productsspecifiedinparagraphs 1and2andusedin
metallurgicalorelectrolyticprocessesshallberegardedas
beingintendedforuseasheatingfuels.chargeableeventforthetaxreferredtoinArticle1(1),
exceptwheresuchconsumption isforpurposesnotrelated
tothatproduction .
Article5
1.ThetaxreferredtoinArticle1(1)shallbecome
chargeableatthetimeofreleaseforconsumptionorwhen
shortagesarerecorded.
Releaseforconsumptionofproductssubjecttothetax
means:
(a)anydeparture,includingirregulardeparture,froma
suspensionarrangement ;
(b)anyextractionofmanufacture ,includingirregular
extractionormanufacture ,ofthoseproductsoutsidea
suspensionarrangement ;
(c)anyimportation ,includingirregularimportation,of
thoseproductswheretheyhavenotbeenplacedundera
suspensionarrangement .
2.Thechargeabilityconditionsandrateofthetax
referredtoinArticle1(1)shallbethoseinforceonthe
dateonwhichthetaxbecomeschargeableintheMember
Statewherereleaseforconsumption takesplaceor
shortagesarerecorded.
Thetaxshallbeleviedandcollectedaccordingtothe
procedurelaiddownbyeachMemberState,itbeing
understoodthatMemberStatesshallapplythesame
proceduresforlevyingandcollectiontonationalproducts
andtothosefromotherMemberStates.TITLEII
Chargeableeventandchargeability
TITLEIIIArticle4
1.Thechargeableeventforthetaxshallbetheextraction
ormanufactureoftheproductsspecifiedinArticle3onthe
territoryoftheCommunity ,asdefinedinArticle2,ortheir
importationintothatterritory.
2.MemberStatesshallnotbeobligedtotreatas
'extractionormanufactureofproducts':
(a)operationsduringwhichsmallquantitiesofproducts
specifiedinArticle3(1)and(2)(a)areobtained
incidentally;
(b)theoperationconsistingofmixinginataxwarehouse
productsspecifiedinArticle3(1)and(2)(a)withother
productsorsubstancesspecifiedinthatsameArticle
providedthat:
—thetaxreferredtoinArticle1(1)andchargeableon
thebasicsubstanceshasbeenpaidpreviously,in
caseswherethemixtureobtainedisintendedforuse
asheatingfuelorasmotorfuel,
—theamountpaidisnotlessthantheamountofthe
taxreferredtoinArticle1(1)thatwouldbe
chargeableonthemixtureintendedforuseas
heatingfuelorasmotorfuel.
3.TheconsumptionofproductsspecifiedinArticle3on
thesiteofanestablishment inwhichtheseproductsor
someofthemareobtainedshallnotbeconsideredasaPersonsliableforpaymentofthetaxholdingand
movementofproducts
Article6
ThetaxreferredtoinArticle1(1)shallbepayableby
personswhocarryoutataxabletransactionwithinthe
meaningofArticle5.
Article7
1.Theproduction,holding,movementandmonitoringof
theproductsspecifiedinArticle3(1)and(2)(a)shallbe
determinedinaccordancewiththeprovisionsofCouncil
Directive92/12/EECof25February1992onthegeneral
arrangementsforproductssubjecttoexcisedutyandonthe
holding,movementandmonitoringofsuchproducts.
2.InthecaseofelectricityfallingwithinCNcode2716
andgeneratedusingproductsorininstallationsspecifiedin

OfficialJournaloftheEuropeanCommunitiesNoC196/53.8.92
Article3,theCommission shall,wherenecessary,
determinetheappropriatemeasuresrelatingtotrade
betweenMemberStatesandwiththirdcountriesin
accordancewiththeprocedureprovidedforinArticle13.
3.(a)Invoicesissuedbyelectricity-generating enterprises
shallindicatetheamountoftaxperkW/hsupplied
andthetotalamountoftaxpayableontheinputs
usedfortheelectricitysuppliesinvoiced;these
amountsoftaxshallbeindicatedoninvoicesissued
byelectricity-distributing enterprises.
(b)Theamountsoftaxshownoninvoicesshallbethe
sameperkW/hforallthecustomersof
electricity-producing orelectricity-distributing
enterprisesoveragivenperiod.
4.Invoicesissuedinrespectofsuppliesoftheprimary
energysourcesspecifiedinArticle3(1)and(2)(a)shall
indicatetheunitrateofthetaxappliedandtheamount
payable;suchinformationshall,whereappropriate,be
givenonaproratabasisoninvoicesissuedinrespectof
subsequentsupplies.
TITLEIV(a)fortheproductsspecifiedinArticle3(1)(a)and(b)and
(2)(a),withtheexceptionoftheproductsspecifiedat
(b)below:
—ECU2,81pertonneofcarbondioxideemittedon
combustioninthepresenceofexcessoxygen,and
—ECU0,21pergigajouleofenergycontent.However
electricityasspecifiedinArticle3(2)(b)andthat
generatedusingtheproductsspecifiedinArticle3
(1)and(2)(a)shallbetaxedattherateofECU2,1
perMW/h,withtheexceptionofelectricity
generatedbythehydroelectricinstallationsspecified
inthefirstindentofArticle3(2)(b),whichshallbe
taxedattherateofECU0,76perMW/h.
Intheinterestsofsimplifyingapplicationofthetax
andeffectivemonitoring,MemberStatesmay,in
thecaseofcoal,lignite,peatandnaturalgas,apply
asimplifiedtaxschedulebasedonbandseach
equivalentto5%ofthecarboncontentconvertible
intocarbondioxideoncombustioninthepresence
ofexcessoxygenandto1,5gigajouleofenergy
contentofthecrudeproductspertonneofsolid
fossilenergysourcesorliquefiedpetroleumgasor
per1000m3ofnon-liquefiedgas;
(b)formineraloils:
—leadedorunleadedpetrolfallingwithinCNcodes
2707and2710:ECU13,46per10001;
—dieselandgasoilasdefinedinadditionalnote1(f)
ofCNChapter27:ECU15,42per10001;
—keroseneandaviationfuelasdefinedinadditional
note1(d)ofCNChapter27:ECU14,40per1000
1;
—heavyfuelasdefinedinadditionalnote1(g)ofCN
Chapter27:ECU17,21per1000kg;
—petroleumcoke,etc.fallingwithinCNcodes2713
1100to27139090:ECU15,36per1000kg;
—liquefiedpetroleumgasesfallingwithinCNcodes
27111211to27111900:ECU0,39per
gigajoule;
(c)MemberStatesmayapplyahigherratethanthat
providedforat(a)and(b).Determination ofthetaxbase
Article8
Thetaxbaseshallbe:
—fortheenergycomponentofthetax:theenergycontent
oftheproductsspecifiedinArticle3(1)and(2).
However,electricityasspecifiedinArticle3(2)(b)and
thatgeneratedusingtheproductsreferredtoabove
shallbetaxedonthebasisoftheelectricitygenerated,
thesaidproductsusedbeingexemptfromthetax,
—forthecarbondioxidecomponentofthetax:the
volumeofcarbondioxideemittedoncombustioninthe
presenceofexcessoxygenoftheproductsspecifiedin
Article3(1)and(2)(a).
TITLEV
Rates
2.Thevalueinnationalcurrencyoftheecutobetaken
intoconsideration inapplyingthisDirectiveshallbefixed
onceayear.Theratestobeappliedshallbethoseobtained
onthefirstworkingdayinOctoberwitheffectfrom1
Januaryofthefollowingyear.Article9
1.TheratesofthetaxreferredtoinArticle1(1)shallbe
determinedasfollows:

NoC196/6 OfficialJournaloftheEuropeanCommunities 3.8.92
MemberStatesmayroundtheamountsinnational
currencyresultingfromconversionoftheamountsinecu
referredtointhefirstparagraphinaccordancewiththeir
ownrulesprovidedthattheroundingoperationdoesnot
resultinanamountthatishigherorlowerthanthe
conversionvaluebymorethan5%.Theseexemptionsshallbesubjecttotheconditionsand
limitationslaiddownbytheCommissioninaccordance
withtheprocedureprovidedforinArticle13.Eligibility
forexemptionmaybegrantedinaccordancewitha
procedureforreimbursingthetax.
Article10 3.Forthefirsttimeattheendofthe12thmonth
followingthedatespecifiedinArticle1(2)andattheend
ofeachoftheensuingsixperiodsof12months,the
Commissionshall,inaccordancewiththeprocedure
providedforinArticle13,raisetherateofthetaxbyone
thirdoftheamountfixedinparagraph1.
4.Exceptionally ,theCouncil,actingunanimouslyona
proposalfromtheCommission ,may,ifsorequestedand
onthebasisofinformationobtainedbyitinconnection
withtheCouncilDecisionforthemonitoringmechanismof
CommunityCO2andothergreenhousegasemissions(!)
andadditionalinformationprovidedinthisrespect,
authorizeoneormoreMemberStatestosuspend
temporarilytheapplicationofthetaxinordertotake
accountoftheparticularsituationinMemberStates,
developments intheeconomicsituation,andprogressmade
inachievingtheobjectiveofstabilizingcarbondioxide
emissions .Inthecaseoffirmswithahighenergyconsumptionthat
areseriouslydisadvantaged onaccountofanincreasein
importsfromthirdcountrieswhicharenotspecifiedin
Article1(2)andwhichhavenotintroducedasimilartaxor
measureshavinganequivalentfinancialimpact,the
Commission mayauthorizeMemberStates,after
notificationofthecorresponding plans,tograntsuch
firms:
(i)agraduatedreductioninthetaxpayableunderArticle
9oranequivalentrefundwherethetotalenergycost,
inclusiveofalltaxesexceptVAT,expressedasa
percentageofthevalueaddedasdefinedinArticle2of
Directive67/227/EEC(3)generatedinrespectofthe
productsobtainedusingtheenergytakenintoaccount
indeterminingtheabovecost,amountstoatleast
8%;
(ii)afullandtemporaryexemptionfromthetaxreferredto
inArticle1(1)oranequivalentrefundprovidedthat
thefirmshavemadesubstantialeffortstosaveenergy
ortoreducecarbondioxideemissions.
Theconditionsforgrantingthetaxreductionsor
exemptionsreferredtoat(i)and(ii)aboveshallcomply
withtherulesofCommunitylawandwiththe
Community'sinternationalcommitments .
Article115.ProductssubjecttothetaxreferredtoinArticle1(1)
shallbeexemptedfromthetaxwheretheyareintended:
—fordeliveryinthecontextofdiplomaticorconsular
relations,
—forinternationalorganizationsrecognizedassuchby
thepublicauthoritiesofthehostMemberStateandby
membersofsuchorganizations ,withinthelimitsand
undertheconditionslaiddownbytheinternational
conventionsestablishingsuchorganizations orby
headquartersagreements,
—forthearmedforcesofanyStatepartytotheNorth
AtlanticTreatyotherthantheMemberStatewithin
whichthetaxischargeableaswellasforthearmed
forcesreferredtoinArticle1ofDecision
90/640/EEC(2),fortheuseofthoseforcesorforthe
civilianstaffaccompanying them,
—forconsumptionunderanagreementconcludedwith
thirdcountriesorinternationalorganizationsprovided
thatsuchanagreementisallowedorauthorizedwith
regardtoexemptionfromVAT.MemberStatesshallreducetheamountsoftaxpayableor,
whereappropriate,grantequivalentrefundstotheextent
ofnewinvestmentexpenditureincurredbyafirmduringa
givenreferenceperiodinimprovingtheefficientuseof
energyorinlimitingcarbondioxideemissions.Thenature
andproportionoftheinvestmentexpendituretakeninto
considerationandthereferenceperiodshallbedetermined
bytheCommissioninaccordancewiththeprocedure
providedforinArticle13.Wheretheamountofsuch
expenditureexceedstheamountoftaxpayableorpaid,a
taxcreditoracorresponding entitlementshallbecarried
overtosubsequentyears.
(»)COM(92)181finalof1.June1992.
(2)OJNoL349,13.12.1990,p.19. (3)OJNo71,14.4.1967,p.1301/67.

3.8.92 OfficialJournaloftheEuropeanCommunitiesNoC196/7
Chairman,eitheronhisowninitiativeorattherequestof
therepresentativeofaMemberState,andconcerningthe
applicationoftheCommunityprovisionsonthetax
referredtoinArticle1(1).Article12
Thearrangementsforgrantingtaxexemptions,reductions
orrefundsreferredtoinArticle10andthearrangements
fortaxincentivesreferredtoinArticle11shallbereviewed
everythreeyears.
Beforeexpiryofeachthree-yearperiod,andforthefirst
timebeforeexpiryofthethirdyearofapplicationofthe
tax,theCommissionshallpresenttotheCouncilareport
ontheoperationofthesystemaccompanied ,where
appropriate,byaproposalforamendingthisDirective.TITLEVII
Mutualassistance
TITLEVIArticle14
1.AfifthindentshallbeaddedtoArticle1(1)of
Directive77/799/EEC(!),aslastamendedbyDirective
92/12/EEC:
'—thecarbondioxide/energytaxintroducedby
CouncilDirective92/.../EEC(M.CommitteeontheCarbonDioxide/EnergyTax
(i)OJNoL
2.AfourthindentshallbeaddedtoArticle3(f)of
Directive76/308/EEC(2),aslastamendedbyDirective
92/.../EEC(3):
'—thecarbondioxide/energytaxintroducedby
CouncilDirective92/.../EEC(M.
(i)OJNoL....'
TITLEVIII
GeneraltaxneutralityArticle13
1.TheCommissionshallbeassistedbyaCommitteeon
theCarbonDioxide/EnergyTax,hereinafterreferredtoas
the'Committee'.TheCommitteeshallbecomposedof
representatives oftheMemberStatesandchairedbya
Commissionrepresentative .
2.Withoutprejudicetothemattersfallingwithinthe
remitoftheCommitteeprovidedforinDirective
92/12/EEC,themeasuresnecessaryfortheapplicationof
theprovisionsofthisDirectiveshallbeadoptedin
accordancewiththeprocedurelaiddowninparagraphs3
and4.
3.TheCommissionrepresentative shallsubmittothe
Committeeadraftofthemeasurestobetaken.The
Committeeshalldeliveritsopiniononthedraftwithina
timelimitwhichtheChairmanmaylaydownaccordingto
theurgencyofthematter.Itshalltakeitsdecisionbythe
majoritylaiddowninArticle148(2)oftheTreaty.The
ChairmanandtheCommissionrepresentative shallnot
vote.
4.TheCommissionshalladopttheintendedmeasures
wheretheyareinaccordancewiththeCommittee's
opinion.Wheretheintendedmeasuresarenotin
accordancewiththeCommittee'sopinionorintheabsence
ofanyopinion,theCommissionshallforthwithplace
beforetheCouncilaproposalrelatingtothemeasurestobe
taken.TheCouncilshallactbyqualifiedmajority.
If,onexpiryofaperiodofthreemonthsfromthedateon
whichthematterwasreferredtoit,theCouncilhasnot
adoptedanymeasures,theCommissionshalladoptthe
proposedmeasures.
5.Inadditiontothemeasuresreferredtoinparagraph2,
theCommitteeshallexaminethemattersraisedbyitsArticle15
1.MemberStatesshall:
—notifytheCommission ,whenintroducingthetax
referredtoinArticle1(1),ofthestepstheyhavetaken
toensuretaxneutrality,
—informtheCommissioneachyearoftheconditions
underwhichtaxneutralityhasbeenachieved.
2.ThemeasurestakenbytheMemberStatestoensure
taxneutralityshallcomplywithCommunitylaw.
t1)OJNoL336,27.12.1977,p.15.
(2)OJNoL73,19.3.1976,p.18.
(3)OJNoL...

NoC196/8 OfficialJournaloftheEuropeanCommunities 3.8.92
accompaniedbysuchreferenceontheoccasionofthetheir
officialpublication .Thearrangementsformakingsucha
referenceshallbelaiddownbyMemberStates.
2.MemberStatesshallinformtheCommissionofthe
mainprovisionsofnationallawwhichtheyadoptto
complywiththisDirective.TITLEIX
Finalprovisions
Article16
1.MemberStatesshallbringintoforcethelaws,
regulationsandadministrative provisionsnecessaryto
complywiththisDirectiveon1January1993.
WhenMemberStatesadoptthem,suchmeasuresshall
containareferencetothisDirectiveorshallbeArticle17
ThisDirectiveisaddressedtotheMemberStates.