COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 28.11.1997 
COM(97) 631 final 
Proposal for a 
COUNCIL DECISION 
authorising the Kingdom of Denmark to apply or to continue to apply 
reductions in, or exemptions from, excise duties on certain mineral oils used for 
specific purposes, in accordance with the procedure 
provided for in Article 8(4) of Directive 92/81 /EEC 
(presented by the Commission) 

EXPLANATORY MEMORANDUM 
Under Article 8(4) of Council Directive 92/81 /EEC on the harmonisation of the structures 
of excise duties on mineral oils,1 the Council, acting unanimously on a proposal from the 
Commission, may authorise any Member State to introduce exemptions from, or 
reductions in, excise duties on grounds of specific policy considerations. 
The Danish authorities have informed the Commission that they wish to apply differential 
rates of excise duty on petrol. The excise-duty rates would be directly linked to the 
benzene content of the petrol. 
In accordance with the Directive, the other Member States have been informed of this 
request. 
The Directive provides for the Commission to review such exemptions and reductions 
periodically. If the Commission considers that they may no longer be applied because 
they distort competition or the operation of the internal market or are incompatible with 
Community policy on protection of the environment, it is to present appropriate proposals 
to the Council. In any event, this derogation must be reviewed no later than 
31 December 1999, when the authorisation granted by the Decision expires. The Council 
will review the situation on the basis of a Commission proposal and decide whether the 
authorisation should be withdrawn, amended or extended. 
OJ No L 316, 31.10,1992, p. 12. 
Proposal for a 
COUNCIL DECISION 
authorising the Kingdom of Denmark to apply or to continue to apply 
reductions in, or exemptions from, excise duties on certain mineral oils 
used for specific purposes, 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 harmonisation 
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 Directive 92/81/EEC, the Council, acting unanimously on 
a proposal from the Commission, may authorise any Member State to introduce 
exemptions from, or reductions in, excise duties on mineral oils on grounds of specific 
policy considerations; 
Whereas the Danish authorities have notified the Commission that they wish to apply to 
petrol, from 1 January 1988 at the earliest, differential rates of excise duty according to its 
benzene content; whereas the procedure provided for in Article 8(4) should apply to such 
a scheme; 
Whereas the other Member States have been informed thereof; 
Whereas the Commission and all the Member States accept that the application of 
differential rates is justified on environmental policy grounds and that it will not give rise 
to distortions of competition or hinder the operation of the internal market; 
Whereas the Commission regularly reviews reductions and exemptions to check that they 
are compatible with the operation of the internal market or with Community policy on 
protection of the environment; 
Whereas Denmark has requested authorisation to apply these differential rates from 
1 January 1998 at the earliest; whereas the Council is to review their application on the 
basis of a report from the Commission no later than 31 December 1999, when the 
authorisation granted by this Decision expires, 
-4-
HAS ADOPTED THIS DECISION: 
Article 1 
In accordance with Article 8(4) of Directive 92/81/EEC, Denmark is authorised until 
31 December 1999 to apply differential rates of excise duty on petrol provided that these 
differential rates are in accordance with the obligations laid down in Council 
Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise 
duties on mineral oils,2 and in particular the minimum rates of excise duty provided for in 
Articles 3 and 4 thereof. 
Article 2 
This Decision is addressed to the Kingdom of Denmark. 
Done at Brussels, For the Council, 
The President 
2 OJNoL316, 31.10.1992, p. 19. 

ISSN 0254-1475 
COM(97) 631 final 
DOCUMENTS 
EN 12 10 08 
Catalogue number : CB-CO-97-648-EN-C 
ISBN 92-78-28235-9 
Office for Official Publications of the European Communities 
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