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: 1996-04-15
Institutions: European Commission
Subjects: Ireland, excise duty, lead-free petrol, tax exemption, tax harmonisation

COMMISSION  OF THE EUROPEAN  COMMUNITIES 

Brussels,  15.04.1996 
COM(96)  156 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) 

- 2-

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 Irish authorities  have informed  the Commission that they wish to apply  differentiated 
rates of excise duty 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 a report 
to the Council on such exemptions and reductions no later than 31 December 1996. 

OJ No L 316, 31.10.1992, p.  12. 

- 3-

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  Irish  authorities  have  informed  the  Commission  that  they  wish  to  apply 
differentiated  rates  of  excise  duty  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: 

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 
the  Republic  of  Ireland  is  hereby 
approximation  of  excise  duties  on  mineral  oils, 
authorized  to  apply  until  31  December  1996  differentiated 
rates  of  excise  duty  on 
unleaded  petrol  to  reflect  different  environmental  categories,  provided  that  such  rates  at 
all times  respect  the minimum  rates  of duty  on mineral oils  laid  down  in Community  law. 

Article  2 

This  Decision  is addressed  to the Republic  of  Ireland. 

Done  at Brussels, 

For  the  Council 
The  President 

OJ No L 316, 31.10.1992. p. 19. 

ISSN  0254-1475 

COM(96)  156 final 

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