98/274/EC: Council Decision of 21 April 1998 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: 1998-04-21
Institutions: Council of the European Union
Subjects: Denmark, excise duty, mineral oil, petrol, tax exemption

28. 4. 98

EN

Official Journal of the European Communities

L 126/29

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 21 April 1998

authorising the Kingdom of Denmark to apply or to continue to apply reduc-
tions 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

(98/274/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, 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 intro-
duce 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 1998 at the earliest, differential rates of excise
the
duty according to its benzene content; whereas
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 non later than 31
December 1999, when the authorisation granted by this
Decision expires,

HAS ADOPTED THIS DECISION:

Article 1

In accordance with Article 8(4) of Directive 92/81/EEC,
Denmark is authorised until 31 December 1999 to apply
to reflect
differential
rates of excise duty on petrol
these
different environmental categories provided that
differential rates are in accordance with the obligations
laid down in Council 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.

(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 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).

L 126/30

EN

Official Journal of the European Communities

28. 4. 98

This Decision is addressed to the Kingdom of Denmark.

Article 2

Done at Luxembourg, 21 April 1998.

For the Council

The President

G. BROWN