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kit* COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 20.07.1995 
COM(95)384 final 
Proposal for a 
COUNCIL DECISION 
authorizing certain Member States in accordance with Article 8(4) of Counc ! 
Directive 92/81/EEC to introduce or continue to apply exemptions from, or reduct ons in. 
excise duties on certain mineral oils used for specific purposes 
(presented by the Commission) 

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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 Swedish authorities have informed the Commission that they wish to continue appliying an 
exemption from excise duty to aviation gasoline and aviation kerosene used for private pleasure 
flying. 
The Swedish authorities have also informed the Commission that they wish to continue 
appliying differentiated rates of tax on unleaded petrol to reflect different environmental 
categories. 
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. 
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 
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 continue 
appliying an exemption from excise duty to aviation gasoline and aviation kerosene used for 
private pleasure flying; 
Whereas the Swedish authorities have also informed the Commission that they wish to continue 
appliying differentiated rates of tax on unleaded petrol to reflect different environmental 
categories; 
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 
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 Kingdom of Swenden is hereby authorized to 
apply, until 31 December 1996: 
1 - an exemption from excise duty to aviation gasoline and aviation kerosene used for 
private pleasure flying and, 
2- differentiated rates of tax on unleaded petrol to reflect different environmental 
categories provided that such rates at all times respect the minimum rates of dutv on 
mineral oils as provided for in Community law. 
Article 2 
This Decision is addressed to the Kingdom of Sweden. 
Done at Brussels, For the Council 
The President 
OJL 316, 31.10.1992, p. 19. 
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ISSN 0254-1475 
COM(95) 384 final 
DOCUMENTS 
EN 09 12 
Catalogue number : CB-CO-95-408-EN-C 
ISBN 92-77-92255-9 
Office for Official Publications of the European Communities 
L-2985 Luxembourg