Legislative resolution embodying Parliament's opinion on the proposal for a Council Decision authorizing Member States to continue to apply to certain mineral oils, when used for specific purposes, existing reduced rates of excise duty or exemptions from excise duty, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC (COM(96)0549 C4-0071/97 96/0263(CNS))
Date: 1997-06-13
Institutions: Committee on Economic and Monetary Affairs, European Parliament
Subjects: Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden, United Kingdom, air transport, derogation from EU law, environmental protection, excise duty, fuel oil, inland waterway transport, mineral oil, motor fuel, regional policy, secondary sector, tax exemption, tax harmonisation













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51997AP0206

Legislative resolution embodying Parliament's opinion on the proposal for a Council Decision authorizing Member States to continue to apply to certain mineral oils, when used for specific purposes, existing reduced rates of excise duty or exemptions from excise duty, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC (COM(96)0549 C4-0071/97 96/0263(CNS))  


Official Journal C 200 , 30/06/1997 P. 0249 





A4-0206/97Proposal for a Council Decision authorizing Member States to continue to apply to certain mineral oils, when used for specific purposes, existing reduced rates of excise duty or exemptions from excise duty, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC (COM(96)0549 - C4-0071/97 - 96/0263(CNS))The proposal was approved with the following amendments:(Amendment 1)Recital 4>Original text>Whereas all of the exemptions and reductions referred to in Article 1 shall continue to have effect until 31 December 1998 for specific policy considerations provided they do not give rise to distortions in competition or interfere with the working of the internal market;>Text following EP vote>Whereas all of the exemptions and reductions referred to in Article 1 shall continue to have effect until 31 December 1999 for specific policy considerations provided they do not give rise to distortions in competition or interfere with the working of the internal market;(Amendment 2)Recital 5>Original text>Whereas, all the exemptions and reductions referred to in Article 2 shall cease to have effect from 31 December 1996;>Text following EP vote>Whereas, all the exemptions and reductions referred to in Article 2 shall cease to have effect from 30 June 1997;(Amendment 3)Recital 6>Original text>Whereas, all the exemptions and reductions referred to in Article 3 shall be abolished with effect from 1 January 1997;>Text following EP vote>Whereas, all the exemptions and reductions referred to in Article 3 shall be abolished with effect from 1 July 1997;(Amendment 4)Recital 8>Original text>Whereas, pursuant to Article 8(6) of Directive 92/81/EEC, the Council is required to review the situation at the latest by 31 December 1996 on the basis of a report from the Commission;>Text following EP vote>Whereas, pursuant to Article 8(6) of Directive 92/81/EEC, the Council shall review the situation with regard to the exemptions or reductions set out in Article 8(4) on the basis of the report from the Commission to the Council and the European Parliament and shall unanimously determine on the proposal of the Commission, after consultation of the European Parliament, whether any or all of these exemptions shall be abolished, modified or extended subject to respecting as principles:>Text following EP vote>(i) that no review procedure be adopted which has as its object or effect the indefinite open-ended extension of exemptions under Council Directive 92/81/EEC;>Text following EP vote>(ii) that all exemptions should be subject to regular periodical review with the possibility of renewal, subject to respecting fair competition, the proper functioning of the internal market and Community policy on environmental protection;(Amendment 5)Recital 8a (new)>Text following EP vote>Whereas the exemptions referred to in this Decision and, in particular, in the preceding recital shall be subject to a fundamental review as part of the proposal for Council Directive .../.../EC restructuring the Community framework for the taxation of energy products,(Amendment 6)Article 1, introduction>Original text>In accordance with the provisions of Article 8(4) and (6) of Directive 92/81/EEC and notwithstanding 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, the following Member States are authorized to apply or to continue to apply the reductions in rates of excise duties or exemptions from excise duty herein specified until 31 December 1998:>Text following EP vote>In accordance with the provisions of Article 8(4) and the exemptions or reductions applied under Article 8(1)(b) and (2)(b) of Directive 92/81/EEC and notwithstanding 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, the following Member States are authorized to apply or to continue to apply the reductions in rates of excise duties or exemptions from excise duty herein specified until 31 December 1999:(Amendment 7)Article 2, introduction>Original text>The following derogations shall cease to have effect from 31 December 1996:>Text following EP vote>The following derogations shall cease to have effect from 30 June 1997:(Amendment 8)Article 3(1) and (2), introduction>Original text>1. Council Decisions 92/510/EEC, 93/697/EC, 95/585/EC, 96/273/EC and 96/418/EC are abolished with effect from 1 January 1997.>Text following EP vote>1. Council Decisions 92/510/EEC, 93/697/EC, 95/585/EC, 96/273/EC and 96/418/EC are abolished with effect from 1 July 1997.>Original text>2. The following authorizations which were granted following requests made for specific policy considerations and which are to be deemed to have been tacitly decided by the Council after the expiry of the two month deadline provided for in Article 8(4) of Directive 92/81/EEC are abolished with effect from 1 January 1997.>Text following EP vote>2. The following authorizations which were granted following requests made for specific policy considerations and which are to be deemed to have been tacitly decided by the Council after the expiry of the two month deadline provided for in Article 8(4) of Directive 92/81/EEC are abolished with effect from 1 July 1997.Legislative resolution embodying Parliament's opinion on the proposal for a Council Decision authorizing Member States to continue to apply to certain mineral oils, when used for specific purposes, existing reduced rates of excise duty or exemptions from excise duty, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC (COM(96)0549 - C4-0071/97 - 96/0263(CNS))(Consultation procedure)The European Parliament,- having regard to the Commission proposal to the Council, COM(96)0549 - 96/0263(CNS) ((OJ C 382, 18.12.1996, p. 5.)),- having regard to Rule 58 of its Rules of Procedure,- having regard to the report of the Committee on Economic and Monetary Affairs and Industrial Policy and the opinion of the Committee on Transport and Tourism (A4-0206/97),1. Approves the Commission proposal, subject to Parliament's amendments;2. Calls on the Commission to alter its proposal accordingly, pursuant to Article 189a(2) of the EC Treaty;3. Calls on the Council to notify Parliament should it intend to depart from the text approved by Parliament;4. Calls for the conciliation procedure to be opened should the Council intend to depart from the text approved by Parliament;5. Asks to be consulted again should the Council intend to make substantial modifications to the Commission proposal;6. Instructs its President to forward this opinion to the Council and Commission.