•. #> "r COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 13.07.1995 
COM(95) 340 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) 
J*' 

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EXPLANATORY MEMORANDUM 
Under Article 8(4) of Council Directive 92/81/EEC1 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 wish to continue applying 
an exemption from excise duty on mineral oils used as fuel for aluminium production in 
Sardinia. 
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 areport 
to the Council on such exemptions and reductions no later than 31 December 1996. 
OJL 316, 31.10.1992, p. 19. 
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Proposal for a 
COUNCIL DECISION 
authorizing certain Member States in accordance with Article 8(4) of Council Directive 
92M I/EEC to introduce or continue to apply exemptions from, or reductions in, excise 
duties on certain mineral oils used for spécifie 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 Italian authorities have informed the Commission that they wish ta continue 
to apply an exemption from excise duty on mineral oils used as fuel for aluminium 
production in Sardinia; 
Whereas the other Member States have been informed of this notification; 
Whereas the Commission and all the Member States accept that in order to avoid 
distortions of competition, Italy should respect the minimum rates of duty on mineral oils 
as provided for in Community law; 
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 
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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 the rates of excise duties on mineral oils,2 the Italian Republic is hereby 
authorized to apply reduced rates of excise duty on mineral oils used as fuel for aluminium 
production in Sardinia until 31 December 1996 provided that such rates at all times 
respect the minimum rates of duty on mineral oils as provided for in Community law 
Article 2 
This Decision is addressed to the Italian Republic. 
Done at Brussels, For the Council 
The President 
OJL 316, 31.10.1992, p. 19. 
ISSN 0254-1475 
COM(95) 340 final 
DOCUMENTS 
EN 02 09 13 
Catalogue number : CB-CO-95-372-EN-C 
ISBN 92-77-91592-7 
Office for Official Publications of the European. Communities 
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