Proposal for a COUNCIL DECISION authorizing certain Member States to introduce or continue to apply exemptions from, or reductions in, excise duties on certain mineral oils used for specific purposes in accordance with Article 8(4) of Council Directive 92/81/EEC
Date: 1995-06-13
Institutions: European Commission
Subjects: EU Member State, excise duty, mineral oil, tax exemption

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels,  13.06.1995 
COM(95)260  final 

Proposal  for a 

COUNCIL  DECISION 

authorizing certain Member States to introduce or continue to apply exemptions from, or 
reductions  in,  excise  duties  on  certain  mineral  oils  used  for  specific  purposes  in 
accordance with Article 8(4) of Council Directive 92/81/EEC 

(presented  by the  Commission) 

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  Italian  authorities  have  informed  the  Commission  that  they  intend  to continue  applying  a  reduction 
in  excise  duty  on  petrol  consumed  on  the  territory  of  Friuli-Venezia  Giulia.  Reductions  are  to  be 
graduated over four  geographical  areas according to their distance from  the border. 

The  Member  States  have  been  informed  of  this  application  in  accordance  with  the  Directive.  The 
Commission  has  drafted  this  proposal,  which  will  enable  the  Council  to  decide  whether  authorization 
should be granted. 

The Directive provides for  the Commission  to review such exemptions and reductions periodically.  If the 
Commission  considers that  they are  no  longer  sustainable  on  the  grounds  that  they distort  competition  or 
the  operation  of  the  internal  market  or  arc  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. 

OJL 316, 31.11.1992 

Proposal  for a 

COUNCIL  DECISION 

authorizing  certain  Member  States  to  introduce  or  continue  to  apply  exemptions  from,  or  reductions  in, 
excise duties on certain  mineral  oils used for  specific  purposes  in accordance with  Article 8(4) of  Council 
Directive  92/81/EEC 

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  intend  to  apply  a  reduction  in 
excise duty on petrol consumed  on  the  territory  of Friuli-Venezia  Giulia which  is provided for  in their  tax 
legislation and to which  the procedure provided  for  in Article 8(4) should  apply; 

Whereas  the  Cooperation  Agreement  signed  by  the  EC  and  Slovenia  on  23  March  199.1  provides  for 
safeguard  measures in  the event  of serious disturbances  in any  sector  of the economy or difficulties  which 
might bring about a serious deterioration  in  the economic situation of a region; 

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  docs  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/S1/EEC  the  Council 
later than  31 December  1996 on  the basis of a  report  by the  Commission, 

is  to  review  the  situation  no 

HAS ADOPTED THIS  DECISION: 

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/S2/EEC  of  19 October  1992 on  the approximation  of the  rates  of  excise 
duties  on  mineral  oils  ,  the  Italian  Republic  is  authorized  to  apply  a  reduction  in  excise  duty  on  petrol 
consumed on the territory  of Friuli-Venezia  Giulia  until  31 December  1996. 

OJNoL316,  31.10.1992,  p.  19 

Article 2 

This Decision is addressed to the Italian Republic. 

Done at Brussels,../../.. 

For the Council 

The President 

ISSN 0254-1475 

COM(95) 260  final 

DOCUMENTS 

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Catalogue number  : CB-CO-95-281-EN-C 

ISBN 92-77-90327-9 

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