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COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 25.06.1996 
COM(96) 298 final 
Proposal for a 
COUNCIL DECISION 
authorizing the Kingdom of Sweden 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) 

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 Swedish authorities have informed the Commission that they wish to extend 
application of the reduced rate of excise duty on mineral oils used for industrial purposes, 
as authorized in the Treaty of Accession2 (annex 9, item taxation 9G). Sweden wishes to 
continue to apply a reduced rate of excise duty on mineral oils by introducing both a 
lower rate than the standard rate and a reduced rate for enterprises with a very high 
consumption of energy3. 
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. 
1 OJ No L 316, 31.10.1992, p. 12. 
2 OJ No C 241, 29.8.1994, pp. 340 
The Swedish administration regards as large companies consuming energy, the 
companies where the C02 tax is higher than 0,8% of the turnover. 
Proposal for a 
COUNCIL DECISION 
authorizing the Kingdom of Sweden 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 Swedish authorities have informed the Commission that they wish to apply a 
reduced rate of excise duty on mineral oils used for industrial purposes, as authorized in 
the Treaty of Accession; 
Whereas Sweden wishes to apply a reduced rate of excise duty on mineral oils by 
introducing both a lower rate than the standard rate and a reduced rate for enterprises 
with a very high consumption of energy; 
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: 
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Article 1 
Until 31 December 1998, 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 dunes on 
mineral oils,4 Sweden is hereby authorized to apply a reduced rate of excise duty on 
mineral oils used for industrial purposes by introducing both a lower rate than the 
standard rate and a reduced rate for enterprises with a very high consumption of energy, 
provided that such rates at all times respect the minimum rates of excise duty on mineral 
oils laid down in Community law, and that it does not give rise to distortions of 
competition. 
Article 1 
This Decision is addressed to the Kingdom of Sweden. 
Done at Brussels, For the Council 
The President 
4 OJ No L 316, 31.10.1992, p. 19. 
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ISSN 0254-1475 
COM(96) 298 final 
DOCUMENTS 
EN 02 B9 12 
Catalogue number : CB-CO-96-307-EN-C 
ISBN 92-78-05754-1 
Office for Official Publications of the European Communities 
L-2985 Luxembourg