COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 13.06.1995 
COM(95)260 final 
Proposal for a 
COUNCIL DECISION 
authorizing certain Member States to introduce or continue to apply exemptions from, or 
reductions in, excise duties on certain mineral oils used for specific purposes in 
accordance with Article 8(4) of Council Directive 92/81/EEC 
(presented by the Commission) 

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 Italian authorities have informed the Commission that they intend to continue applying a reduction 
in excise duty on petrol consumed on the territory of Friuli-Venezia Giulia. Reductions are to be 
graduated over four geographical areas according to their distance from the border. 
The Member States have been informed of this application in accordance with the Directive. The 
Commission has drafted this proposal, which will enable the Council to decide whether authorization 
should be granted. 
The Directive provides for the Commission to review such exemptions and reductions periodically. If the 
Commission considers that they are no longer sustainable on the grounds that they distort competition or 
the operation of the internal market or arc 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. 
OJL 316, 31.11.1992 
Proposal for a 
COUNCIL DECISION 
authorizing certain Member States to introduce or continue to apply exemptions from, or reductions in, 
excise duties on certain mineral oils used for specific purposes in accordance with Article 8(4) of Council 
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 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 Italian authorities have informed the Commission that they intend to apply a reduction in 
excise duty on petrol consumed on the territory of Friuli-Venezia Giulia which is provided for in their tax 
legislation and to which the procedure provided for in Article 8(4) should apply; 
Whereas the Cooperation Agreement signed by the EC and Slovenia on 23 March 199.1 provides for 
safeguard measures in the event of serious disturbances in any sector of the economy or difficulties which 
might bring about a serious deterioration in the economic situation of a region; 
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 docs 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/S1/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/S2/EEC of 19 October 1992 on the approximation of the rates of excise 
duties on mineral oils , the Italian Republic is authorized to apply a reduction in excise duty on petrol 
consumed on the territory of Friuli-Venezia Giulia until 31 December 1996. 
OJNoL316, 31.10.1992, p. 19 
Article 2 
This Decision is addressed to the Italian Republic. 
Done at Brussels,../../.. For the Council 
The President 
ISSN 0254-1475 
COM(95) 260 final 
DOCUMENTS 
EN 09 12 
Catalogue number : CB-CO-95-281-EN-C 
ISBN 92-77-90327-9 
Office for Official Publications of the European Communities 
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