COMMI SSION OF THE EUROPEAN CO M MUNITIES
Brusse l s, 06.10.1999
COM(1999)461 final
Pr op osa l for a
COUNCIL DEC ISION
authorising F rance to apply or to contin ue to  apply reductions in,  or exe mptions
f rom, e xcise duties on certain mine ral oi ls used fo r speci fic purpo ses, in
acco rdance with t he procedure p rovided fo r in Artic le 8(4) of
Dire ctive 92/81/EEC
(presented b y the Co mm issi on )
2EXPLA NATORY MEMORANDUM
Under Artic l e 8(4) of Coun cil Di rect i ve 92/81/EEC on  the har mo nisa t ion of the
struc tures of ex cise  dutie s on mi n era l oils1, the Coun cil,  acti ng u na n i mous l y  on a
prop osal fro m the Com m issi on ,  may  author is e an y  Me mb er State t o i ntr oduce
exe mpt ions fro m , or  reduc tion s i n, ex cise  dutie s on gr ounds of spec i f i c po licy
cons i deration s.
The Fre nc h authorit ie s ha ve i n for med the Comm issi on  that the y wish  t o  appl y a
diffe r en t iated ra te of e x c i se dut y from  1 Ja nu ar y 2000 t o p remi u m-grade un l ead ed
petr ol conta ining  a  p o tass iu m- bas ed add it i ve t o i mprove res i stance to  va l ve burn-out ,
(o r an y o ther add it i ve of eq uivalen t  e ff ect).  Th is fue l w i l l rep l ac e pre mi u m -grade
l eaded petrol, the market i ng of which  in  the Eur opean Un io n i s pro h i b ited fro m
1 Januar y 2000 b y Counc i l D i rect i ve 98/70/EC.
In accordance w ith D ir ect i ve 92/81/EEC,  the o ther Me mber Sta tes ha ve b ee n
i n for med of th i s request.
The D irect i ve prov ide s for the Comm issi on  t o  r e v iew su c h exe mpt ion s and reduct ions
per iod ica l l y. I f the Comm issi on  cons i ders that the y ma y no longer be app l i ed b ecaus e
the y d i sto r t c ompet it ion or  the opera tion of the i nterna l m arket or  are i nco mpa tible
w ith Co mm u n it y  p olicy  o n  p r o t e c tion o f the en v iron me nt, it i s t o p resent appr opriate
prop osal s t o the C oun cil.  I n  any  even t ,  t his  deroga tion mu st be rev i ewed no later than
31 Dece mber 2002, whe n the autho ri sat ion granted b y the De c i s ion e xp i res. The
Coun cil wi l l  r evie w  the s ituation on the b asis  o f  a  C o mm issi on  prop osa l and dec i de
whether the authorisat ion s hou ld b e w ithdraw n, ame nded or extended.
                                               
1OJ L 316 , 31 .10 .199 2,  p . 12 .  Di rective as last  a me nded b y Directive 94/ 74/ EC (OJ L 36 5,
31.12 .199 4,  p.  46 ).
3Pr op osa l for a
COUNCIL DEC ISION
authorising F rance to apply or to contin ue to  apply reductions in,  or exe mptions
f rom, e xcise duties on certain mine ral oi ls used fo r speci fic purpo ses, in
acco rdance with t he procedure p rovided fo r in Artic le 8(4) of
Dire ctive 92/81/EEC
THE COUNCIL OF THE  EUROPEAN UNION,
Hav i n g regard t o  the Trea ty estab l i s h i n g the Eur opean Commu n it y ,
H a ving  regard t o  Counc i l D i rect i ve 92/81/EEC of 19 O c t ober 1992  on the
har mo n i sat ion of the struc tures of e x c i se duti es on mi n era l oils2, and i n particu l ar
Art ic l e 8(4),
Hav i n g regard t o  the pr op osa l fro m the Com m i s s ion,
(1) W herea s, under Art ic l e 8(4) of D irect i ve 92/81/EEC,  the Counc i l, act i ng
una n i mous l y  on a prop osal fro m the Com m issi on ,  may  author ise any M embe r
Sta te  t o i ntr oduce exe mpt ion s from, or  reduc tion s in , ex cise  dutie s on mi n era l
oi l s on grounds of spec i f i c p olicy  cons i derat ions ;
(2) W herea s the Fre nc h authorit ies ha ve not i f i ed the Comm issi o n that the y w i s h t o
a p ply a  diffe r en t iated rate  of e xc i se dut y fro m 1 Ja nuary 2 000 to  prem i u m-
grade un l eaded petr ol cont aining  a  p o tass iu m- ba sed add i tive  t o  im prove
res i stance t o va l ve burn-out  ( or  an y other addit i ve of eq uivale nt ef f ect);
(3) W herea s the o ther Me mber Sta tes have bee n  i n forme d thereof ;
(4) W herea s the Comm issi on  and a l l the M e mb er Sta tes  accept  that the
app l i cat ion of d i f f ere nt iated ra te of ex cise  duty to  premi u m -grade u n l eaded
petr ol conta ining  a d di tive s  is  j us tifie d  o n  e nvir o nmen t al  p o licy grounds a nd
that  it  wil l  n o t  g iv e  ris e  t o  distor tions of co mpet it ion or  h i nder the opera tion of
the i ntern al m arket;
(5) W herea s the Comm issi on  regu lar l y r evie ws  reductions a nd e xe mpt ions t o
che ck that the y are compa tible  w ith the opera tion of the i nterna l market o r
w ith Co mm u n it y  p olic y on pro tec tion o f the en v iron me nt;
                                               
2OJ L 316 , 31 .10 .199 2,  p . 12 .  Di rective as last  a me nded b y Directive 94/ 74/ EC (OJ L 36 5,
31.12 .199 4,  p.  46 ).
4(6) W herea s Fra nce ha s requested au thorisat ion t o appl y  d i f f ere nti ated ra te of
e x cise  duty to  premi u m -grade u n l eaded petr ol cont aining  a d di tiv es  f r om
1 Januar y 2000 ; w herea s the Counc i l i s to rev i ew its appl i cat ion on the bas i s
of a repo r t from the Com m issi on  n o  later than 31 Dece mber 2002, whe n the
authorisat ion granted b y th i s D ecisi on  ex pi r es ,
HAS ADOPTED THI S DECI SION:
Article 1
In accordance w ith Art i c l e 8(4) of D ire cti ve 92/81/EEC and notwithstan ding  t h e
ob l i gat ions laid  down i n D irect i ve 92/82/EEC of 19 Oc t ober 1992  on the
approx i mat ion of the ra tes of ex cise  dutie s on mi n era l  oils3, and i n particu l ar the
mi n i m u m  rates la i d down i n Art ic l es 3 a nd 4 thereof, Fran ce i s her eby authori sed t o
a p ply a  diffe r en t iated rate  of e xc i se dut y fro m 1 Ja nuar y 2000 to  prem i u m-grade
un l eaded petrol conta ining  a  p o tass iu m- based ad ditiv e  t o  im prove res i stance t o va l ve
bur n-ou t ( or  an y other addit i ve o f equ i v a l e nt e f fe ct) unti l 31 Dece mb er 2002.
Article 2
Th i s De cisi on  i s address ed t o  France.
Done at  Brusse l s,
For the Council
The President
                                               
3OJ L 316, 31 .10 .1992 ,  p.  19 .