22.2.92 OfficialJournaloftheEuropeanCommunities NoC48/13
II
(PreparatoryActs)
COMMISSION
AmendedproposalforaCouncilDirectiveontheapproximationoftheratesofexcisedutieson
mineraloils
(92/C48/08)
COM(92)3final
(SubmittedbytheCommissionpursuanttoArticle149(3)oftheEECTreatyon30January1992)
ORIGINALPROPOSAL AMENDED PROPOSAL
THECOUNCILOFTHEEUROPEAN COMMUNITIES ,THECOUNCILOFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean Unchanged
EconomicCommunity ,andinparticularArticle99
thereof,
HavingregardtotheproposalfromtheCommission ,
HavingregardtotheopinionoftheEuropean
Parliament,
HavingregardtotheopinionoftheEconomicand
SocialCommittee,
WhereasCouncilDirective ...laysdownprovisions
relatingtothestructuresofexcisedutyapplicableto
mineraloils;
Whereas,inordertosetintrainaprocessof
convergence ,itisnecessarytofixtargetratesofexcise
dutyforeachoftheseproducts;
Whereasthesetargetratestakeaccountofthe
Communitypoliciesonenergy,theenvironmentand
transport;
Whereas,soasnottoprejudgetheguidelineswhichthe
Commissionwillproposeinthoseareas,thesettingof
thelevelsofthetargetrateswillbethesubjectofa
Commissionproposalbetweennowand31December
1990;
Whereasitisnecessarytoprovidefortheperiodic
adjustmentofthosetargetrates;
Whereastheexciserateonmineraloilsshouldbe
chargedataspecificratebyreferencetoagivenquantity
oftheproducts;

NoC48/14 OfficialJournaloftheEuropeanCommunities 22.2.92
ORIGINALPROPOSAL AMENDED PROPOSAL
Whereasthetargetratescannotbeappliedimmediately Deleted
becauseofthediversesituationsintheMemberStates;
whereastherefore,flexibilityofratesshouldbe
introducedintheformofminimumratesorratebands
inordertoachieveafrontier-freeinternalmarketby
1January1993;
WhereasthisDirectivelaysdownminimumrates,target
ratesandratebands;whereastheseshouldbeadjustedin
linewithpricemovementsandwhereassuchdecisions
shouldbetakenbytheCouncilunderalessburdensome
procedure,WhereasthisDirectivelaysdownminimumrates,target
ratesandratebands;whereastheseshouldbeadjustedin
linewithpricemovementsaswellastheeconomicand
environmental aspectsofenergypolicyandwhereassuch
decisionsshouldbetakenbytheCouncilunderaless
burdensomeprocedure,
HASADOPTEDTHISDIRECTIVE : HASADOPTEDTHISDIRECTIVE :
Article1
1.MemberStatesshallapplytargetratesofexcise
dutyonmineraloilsinaccordancewiththisDirective.Article1
MemberStatesshallapplytargetratesofexcisedutyon
mineraloilsinaccordancewiththisDirective.Thelevel
ofthoseratesshallbethesubjectofaCommission
proposalforaDirectivebetweennowand31December
1990.
Articlela
Notlaterthan1January1993,MemberStatesshall
applyrateswhich,inaccordancewiththisDirective,will
benotlessthantheminimumratesor,whereappro­
priate,willfallwithintheprescribedbands.2.Notlaterthan1January1993,MemberStatesshall
applyrateswhich,inaccordancewiththisDirective,will
benotlessthantheminimumratesor,whereappro­
priate,fallwithintheprescribedbands.
Article2 Article2
ThemineraloilscoveredbythisDirectivearethoseUnchanged
definedinDirective ...
Article3
1.Everytwoyears,andforthefirsttimenotlater
than31December1994,theCouncil,actingonthebasis
ofareportand,whereappropriate,aproposalfromthe
Commission ,shallexaminethetargetratesofduty,the
minimumratesandtheratebandslaiddownhereinand
shall,actingunanimously ,takesuchmeasuresasare
necessary .Article3
1.Everytwoyears,andforthefirsttimenotlater
than31December1994,theCouncil,actingonthebasis
ofareportand,whereappropriate,aproposalfromthe
CommissionandafterconsultingtheEuropean
Parliament,shallexaminethetargetratesofduty,the
minimumratesandtheratebandslaiddownhereinand
shalltakesuchmeasuresasarenecessary.
2.Inanyevent,everytwoyears,andforthefirsttimeUnchanged
notlaterthan31December1994,theCouncil,actingby
aqualifiedmajorityonaproposalfromtheCommission
andafterconsultingtheEuropeanParliament,shalltake
suchmeasuresasarenecessarytomaintaintherealvalue
ofthetargetratesofduty,theminimumratesandthe
ratebandslaiddownherein.

22.2.92 OfficialJournaloftheEuropeanCommunities NoC48/15
ORIGINALPROPOSAL AMENDEDPROPOSAL
Article4
Asfrom1January1993,theminimumrateofexcise
dutyonleadedpetrolshallbefixedatECU337per
1000litres.Article4
Asfrom1January1993,theminimumrateofexcise
dutyonunleadedpetrolshallbefixedatECU287per
1000litres.
Asfrom1January1993,thetargetrateofexcisedutyon
unleadedpetroltowardswhichMemberStatesshall
maketheirratesconvergeshallbeECU445per1000
litres.
Article4a
Asfrom1January1993,therateofexcisedutyon
unleadedpetrolshallbeECU50lowerthantherate
applicabletoleadedpetrol.Article4a
Asfrom1January1993,theminimumrateandthe
targetrateofexcisedutyonleadedpetrolshallbeECU
50higherthantherateforunleadedpetrolprescribedin
Article4.
Article5
Asfrom1January1993,therateofexcisedutyondiesel
shallbenotlessthanECU195ormorethanECU205
per1000litres.Article5
Asfrom1January1993,therateofexcisedutyondiesel
shallbenotlessthanECU245ormorethanECU270
per1000litres.
Article6 Article6
Asfrom1January1993,therateofexcisedutyonUnchanged
heatinggasoilshallnotbelessthanECU47ormore
thanECU53per1000litres.
Article7 Article7
Asfrom1January1993,therateofexcisedutyonheavyUnchanged
fueloilshallnotbelessthanECU16ormorethanECU
18per1000kg.
Article8 Article8
Asfrom1January1993,theminimumrateofexciseUnchanged
dutyonliquidpetroleumgasandmethaneusedasroad
fuelshallbeECU84,5per1000litres.
Article9 Article9
1.Asfrom1January1993,theminimumrateofUnchanged
excisedutyonkerosenewhenusedasapropellantshall
beECU337per1000litres.
la.Asfrom1January1993,thetargetrateofexcise
dutyonkeroseneintendedforuseasapropellantshall
beECU495per1000litres.
Unchanged 2.Asfrom1January1993,therateofexcisedutyon
kerosenewhenusedforotherpurposesshallnotbeless
thanECU47ormorethanECU53per1000litres.

NoC48/16 OfficialJournaloftheEuropeanCommunities 22.2.92
ORIGINALPROPOSAL AMENDED PROPOSAL
Article10 Article10
Asfrom1January1993,MemberStatesmayadjusttheirUnchanged
ratesofexcisedutyonmineraloilsprovidedthatsuch
adjustmentsbringtheirratesmorecloselyintolinewith
thetargetratesasfixedinaccordancewithArticle1.
Article11
MemberStatesshallbringintoforcethelaws,regu­
lationsandadministrative provisionsnecessarytocomply
withthisDirectivenotlaterthan31December1992.
TheyshallforthwithinformtheCommissionofany
provisionsofnationallawwhichtheyadoptinthefield
governedbythisDirective .
Theprovisionsadoptedpursuanttothefirstparagraph
shallmakeexpressreferencetothisDirective.Article11
MemberStatesshallbringintoforcethelaws,regu­
lationsandadministrativeprovisionsnecessarytocomply
withthisDirectivenotlaterthan31December1992.
WhereMemberStatesadopttheseprovisions,theseshall
containareferencetothisDirectiveorshallbeaccom­
paniedbysuchreferenceatthetimeoftheirofficial
publication .Theprocedureforsuchreferenceshallbe
adoptedbyMemberStates.
Article12
ThisDirectiveisaddressedtotheMemberStates.Article12
Unchanged
AmendmenttotheproposalforaCouncilRegulation(EEC)concerningfinancialcooperation
inrespectofalltheMediterranean non-membercountries(')
(92/C48/09)
COM(92)19final
(SubmittedbytheCommissionpursuanttoArticle149(3)oftheEECTreatyon3February1992)
(')COM(91)48final(OJNoC68,16.3.1991,p.11).
AMENDED PROPOSAL
Article2
1.Thepurposeofthemeasurestobecarriedout
pursuanttoArticle1shallbe:ORIGINAL PROPOSAL
Article2
1.Thepurposeofthemeasurestobecarriedout
pursuanttoArticle1shallbe:
—theimplementation ofoperationsofregionalinterest
inthevariousfieldsofcooperation ,
—cooperationwithregardtotheenvironment .—theimplementation ofoperationsofregionalinterest
inthevariousfieldsofcooperation ,
—cooperationwithregardtotheenvironment ,to
cultureandtocontrollingpopulationgrowth.