Proposal for a Council Decision authorising the Kingdom of Denmark 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: 1997-11-28
Institutions: European Commission
Subjects: Denmark, derogation from EU law, excise duty, mineral oil, tax exemption

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 28.11.1997 
COM(97) 631  final 

Proposal for a 

COUNCIL DECISION 

authorising the Kingdom of Denmark 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) 

EXPLANATORY  MEMORANDUM 

Under Article 8(4) of Council Directive 92/81 /EEC on the harmonisation  of the  structures 
of excise duties  on mineral  oils,1 the Council,  acting unanimously  on a proposal  from  the 
Commission,  may  authorise  any  Member State  to  introduce  exemptions  from,  or 
reductions in, excise duties on grounds of specific policy considerations. 

The Danish  authorities have informed  the Commission  that they  wish to  apply  differential 
rates  of  excise  duty  on  petrol.  The  excise-duty  rates  would  be  directly  linked  to  the 
benzene content of the petrol. 

In  accordance  with  the  Directive,  the  other  Member States  have  been  informed  of  this 
request. 

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 is to present appropriate  proposals 
to  the  Council. 
In  any  event,  this  derogation  must  be  reviewed  no  later  than 
31 December  1999, when the authorisation  granted  by the Decision  expires.  The Council 
will  review  the  situation  on the  basis  of  a Commission  proposal  and  decide  whether  the 
authorisation should be withdrawn, amended or extended. 

OJ No L 316, 31.10,1992, p. 12. 

Proposal for a 

COUNCIL DECISION 

authorising the Kingdom of Denmark 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  harmonisation 
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  authorise  any  Member State  to  introduce 
exemptions  from,  or  reductions  in,  excise  duties  on  mineral  oils  on  grounds  of  specific 
policy considerations; 

Whereas the Danish  authorities  have notified  the  Commission  that  they  wish  to  apply  to 
petrol, from  1  January  1988 at the earliest, differential  rates of excise duty according to its 
benzene content; whereas the procedure  provided  for  in Article 8(4) should  apply to such 
a scheme; 

Whereas the other Member States have been informed  thereof; 

Whereas  the  Commission  and  all  the  Member States  accept  that  the  application  of 
differential  rates is justified  on environmental  policy grounds  and  that  it will  not  give rise 
to distortions of competition or hinder the operation of the internal market; 

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; 

Whereas  Denmark  has  requested  authorisation  to  apply  these  differential  rates  from 
1 January  1998  at  the  earliest;  whereas  the  Council  is to  review  their  application  on  the 
basis  of  a  report  from  the  Commission  no  later  than  31 December  1999,  when  the 
authorisation granted by this Decision expires, 

HAS ADOPTED THIS DECISION: 

- 4-

Article 1 

In  accordance  with  Article 8(4)  of  Directive 92/81/EEC,  Denmark  is  authorised  until 
31 December  1999 to  apply differential  rates  of excise duty on petrol  provided  that  these 
in  Council 
differential 
Directive 92/82/EEC  of  19 October  1992  on  the  approximation  of  the  rates  of  excise 
duties on mineral oils,2 and in particular the minimum rates of excise duty provided  for  in 
Articles 3 and 4 thereof. 

rates  are  in  accordance  with  the  obligations 

laid  down 

Article 2 

This Decision is addressed to the Kingdom of Denmark. 

Done at Brussels, 

For the Council, 

The President 

2  OJNoL316,  31.10.1992, p. 19. 

ISSN 0254-1475 

COM(97) 631 final 

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Catalogue  number  :  CB-CO-97-648-EN-C 

ISBN  92-78-28235-9 

Office  for Official  Publications of the European  Communities 

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