98/275/EC: Council Decision of 21 April 1998 authorising the Kingdom of the Netherlands to apply to certain mineral oils when used for specific purposes reductions in or exemptions from excise duty, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC
Date: 1998-04-21
Institutions: Council of the European Union
Subjects: Netherlands, excise duty, mineral oil, motor fuel, tax exemption

28. 4. 98

EN

Official Journal of the European Communities

L 126/31

COUNCIL DECISION

of 21 April 1998

authorising the Kingdom of the Netherlands to apply to certain mineral oils
when used for specific purposes reductions in or exemptions from excise duty, in
accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC

(98/275/EC)

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 (1), and in particular Article 8
(4) thereof,

Having regard to the proposal from the Commission,

Whereas, pursuant to Article 8(4) of Directive 92/81/EEC,
the Council, acting unanimously on a proposal from the
Commission, may authorise any Member State to intro-
duce, for certain special policy reasons, exemptions from
or reductions in the excise duty charged on mineral oils;

Whereas the Netherlands authorities have informed the
Commission that they wish to charge different rates of
excise duty on LPG used as fuel for buses intended for
public transport; whereas this entails a difference in rates
for which the procedure provided for in Article 8(4) must
be applied;

Whereas the other Member States have been informed
thereof;

Whereas it is accepted by the Commission and by all
Member States that this difference is justified by environ-
mental considerations and does not give rise to distortions
of competition or interfere with the proper functioning of
the internal market;

Whereas the reduction will be regularly reviewed by the
Commission in order to ensure that it is compatible with

the proper functioning of the internal market and with
Community policy on environmental protection;

Whereas the Dutch authorities have asked for authorisa-
tion to apply this reduction; whereas the Council is to
review this difference in rates, on the basis of a report
from the Commission, prior to 31 December 1999, the
date on which this authorisation expires,

HAS ADOPTED THIS DECISION:

Article 1

In accordance with Article 8(4) of Directive 92/81/EEC
and notwithstanding the obligations laid down in Direc-
tive 92/82/EEC of 19 October 1992 on the approximation
the
the rates of excise duties on mineral oils (2),
of
the Netherlands is hereby authorised to
Kingdom of
apply different rates of excise duty on LPG used as motor
fuel in public transport vehicles until 31 December 1999.

Article 2

This Decision is addressed to the Kingdom of the Neth-
erlands.

Done at Luxembourg, 21 April 1998.

For the Council

The President

G. BROWN

(1) OJ L 316, 31. 10. 1992, p. 12. Directive as last amended by

(2) OJ L 316, 31. 10. 1992, p. 19. Directive as last amended by

Directive 94/74/EC (OJ L 365, 31. 12. 1994, p. 46).

Directive 94/74/EC (OJ L 365, 31. 12. 1994, p. 46).