Proposal for a COUNCIL DECISION authorizing certain Member States to apply or to continue to apply reductions in, or exemptions from, excise duties on certain mineral oils used for specific purposes, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC
Date: 1996-09-27
Institutions: European Commission
Subjects: France, Greece, excise duty, mineral oil, tax harmonisation

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels,  27.09.1996 
COM(96) 469 final 

Proposal  for  a 

COUNCIL  DECISION 

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

(presented  by  the  Commission) 

- 2-

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 grounds of specific policy considerations. 

The French authorities have informed  the Commission that they wish to continue to apply 
a reduced rate of excise duty to heavy fuel  oil with a low sulphur content. 
By Council Decision of  13 December  1993, the same derogation was granted  to Belgium 
and Luxembourg and was extended by the Council Decision of 22 December 1995. 

The  Greek  authorities  have  notified  the  Commission  of  their  wish  to  apply  varying 
excise-duty  rates,  corresponding  to  different  environmental  categories,  to  unleaded 
petrol. 

The  Member States  have  been  informed  of  these  requests  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  because 
they  distort  competition  or  the operation  of  the  internal  market  or  are  incompatible  with 
Community  policy  on protection  of the environment,  it presents  appropriate proposals to 
the Council.  In any event,  the Commission  is to present a report to the Council on such 
exemptions and reductions no later than 31 December 1996. 

OJ No L 316, 31.10.1992. 

- 3. -

Proposal for a 

COUNCIL DECISION 

authorizing certain Member States to apply or to continue to apply 
reductions in, or exemptions from,  excise duties on certain mineral oils 
used for  specific purposes, in accordance with the procedure provided for in 
Article 8(4) of 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  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 mineral  oils  on  grounds  of  specific 
policy considerations; 

Whereas  the  French  authorities have notified  the Commission that they  wish to continue 
to charge a reduced rate of excise duty on heavy fuel  oil with a low sulphur content; 

Whereas  the  Greek  authorities  have  notified  the  Commission  that  they  wish  to  apply 
varying  excise-duty  rates,  corresponding  to  different  environmental  categories,  to 
unleaded petrol; 

Whereas the other Member States have been informed  thereof; 

Whereas  the  Commission  and  all  the  Member States  accept  that  these  exemptions  and 
reductions are justified  on grounds of specific  policy considerations and that they will not 
give rise to distortions of competition or hinder the operation of the internal market; 

- 4-

Whereas the Commission regularly  reviews reductions and exemptions to check that they 
are  compatible  with  the  operation  of  the  internal  market  or  with  Community  policy  on 
protection of the environment; 

HAS ADOPTED THIS DECISION: 

- 5-

Article 1 

In  accordance  with  Article 8(4)  of  Directive 92/81/EEC,  and  without  prejudice  to  the 
obligations laid down in Council Directive 92/82/EEC  of  19 October  1992, the  following 
Member States  are  hereby  authorized  to  apply  the  reductions  in  excise  duty  as  herein 
specified: 

1. 

The French Republic: 

for  heavy  fuel  oil  in order  to encourage  the use  of  more  environmentally 
friendly  fuels. 

This  reduction  must  be  specifically  linked  to  sulphur  content,  and  the  rate  of  duty 
charged on heavy fuel  oil must correspond to the minimum rate of duty on heavy  fuel  oil 
as laid down in the Community legislation in force. 

This  derogation  shall  apply  until  the  date  on  which  the  Community  arrangements  for 
low-sulphur heavy fuel  oil and competing products come into force. 

2. 

The Hellenic Republic: 

to  apply  varying  excise-duty 
environmental categories, to unleaded petrol. 

rates,  corresponding 

to  different 

This derogation  shall  apply  until 31 December  1996, provided  that these rates are always 
consistent  with  the  minimum  excise-duty  rates  on  mineral  oils  provided  for 
in 
Community  legislation. 

This Decision is addressed to the French Republic and the Hellenic Republic. 

Aûkle_2 

Done at Brussels, 

For the Council, 
The President 

ISSN 0254-1475 

COM(96) 469 final 

DOCUMENTS 

EN 

02  14  12 

Catalogue number  : CB-CO-96-478-EN-C 

ISBN 92-78-09278-9 

Office  for Official Publications of the European Communities 

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