Proposal for a COUNCIL DECISION authorizing the Kingdom of Sweden 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: 1996-06-25
Institutions: European Commission
Subjects: Sweden, excise duty, industrial policy, mineral oil, tax harmonisation

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COMMISSION  OF THE EUROPEAN  COMMUNITIES 

Brussels,  25.06.1996 
COM(96) 298 final 

Proposal  for a 

COUNCIL DECISION 

authorizing the Kingdom of Sweden 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) 

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  Swedish  authorities  have  informed  the  Commission  that  they  wish  to  extend 
application of the reduced rate of excise duty on mineral oils used for  industrial purposes, 
as authorized  in the Treaty  of Accession2  (annex 9,  item taxation 9G). Sweden wishes to 
continue  to  apply  a  reduced  rate  of  excise  duty  on  mineral  oils  by  introducing  both  a 
lower  rate  than  the  standard  rate  and  a  reduced  rate  for  enterprises  with  a  very  high 
consumption of energy3. 

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. 

1 
2 

OJ No L 316, 31.10.1992, p. 12. 
OJ No C 241, 29.8.1994, pp. 340 
The Swedish administration  regards as large companies consuming energy,  the 
companies where the C02 tax is higher than 0,8%  of  the turnover. 

Proposal for a 

COUNCIL DECISION 

authorizing the Kingdom of Sweden 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 Swedish authorities have informed  the Commission that they wish to apply a 
reduced  rate of excise duty on mineral oils used  for  industrial purposes,  as authorized  in 
the Treaty of Accession; 

Whereas  Sweden  wishes  to  apply  a  reduced  rate  of  excise  duty  on  mineral  oils  by 
introducing  both  a  lower  rate  than  the  standard  rate  and  a  reduced  rate  for  enterprises 
with a very high consumption of energy; 

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: 

- 4-

Article  1 

1998, 

31  December 

in  accordance  with  Article 8(4) 

Until 
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  excise  dunes  on 
mineral  oils,4  Sweden  is  hereby  authorized  to  apply  a  reduced  rate  of  excise  duty  on 
mineral  oils  used  for  industrial  purposes  by  introducing  both  a  lower  rate  than  the 
standard rate and a reduced rate for enterprises  with a very high consumption of  energy, 
provided that such rates at all times respect the minimum rates of  excise duty on mineral 
oils  laid  down  in  Community  law,  and  that  it  does  not  give  rise  to  distortions  of 
competition. 

Article 1 

This Decision is addressed to the Kingdom of Sweden. 

Done at Brussels, 

For the Council 
The President 

4 

OJ No L 316, 31.10.1992, p. 19. 

- S-

ISSN 0254-1475 

COM(96) 298 final 

DOCUMENTS 

EN 

02  B9  12 

Catalogue number  : CB-CO-96-307-EN-C 

ISBN 92-78-05754-1 

Office  for Official Publications of the European Communities 

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