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
Date: 1995-07-13
Institutions: European Commission
Subjects: EU Member State, excise duty, mineral oil, tax exemption

COMMISSION  OF THE  EUROPEAN  COMMUNITIES 

Brussels,  13.07.1995 
COM(95) 340 final 

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 

(presented  by the  Commission) 

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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 Italian authorities have informed  the Commission that they wish to continue applying 
an exemption from excise duty  on  mineral  oils used  as fuel  for  aluminium  production  in 
Sardinia. 

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. 

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Proposal for a 

COUNCIL DECISION 

authorizing certain Member States in accordance with Article 8(4) of Council Directive 
92M I/EEC to introduce or continue to apply exemptions from, or reductions in, excise 

duties on certain mineral oils used for spécifie 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 Italian  authorities have informed  the Commission  that they wish ta continue 
to  apply  an  exemption  from  excise  duty  on  mineral  oils  used  as  fuel  for  aluminium 
production in Sardinia; 

Whereas the other Member States have been informed  of this notification; 

Whereas the Commission and all the Member States accept that in order to avoid 
distortions of competition, Italy should respect the minimum rates of duty on mineral oils 
as provided for in Community law; 

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  Italian  Republic  is hereby 
authorized to apply reduced rates of excise duty on mineral oils used  as fuel for aluminium 
production  in  Sardinia  until  31  December  1996  provided  that  such  rates  at  all  times 
respect the minimum rates of duty on mineral oils as provided for in Community law 

Article 2 

This Decision is addressed to the Italian Republic. 

Done at Brussels, 

For the Council 
The President 

OJL 316, 31.10.1992, p. 19. 

ISSN 0254-1475 

COM(95) 340  final 

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