1999/83/EC: Council Decision of 18 January 1999 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: 1999-01-18
Institutions: Council of the European Union
Subjects: Denmark, diesel fuel, excise duty, mineral oil, tax harmonisation

L 27/30

EN

Official Journal of the European Communities

2. 2. 1999

COUNCIL DECISION

of 18 January 1999

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

(1999/83/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 a 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 diesel fuel, from 1
January 1999 at the earliest, differential rates of excise
duty according to its sulphur content; whereas the proce-
dure 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 1999 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:

Article 1

In accordance with Article 8(4) of Directive 92/81/EEC,
Denmark is authorised from 1 January 1999 until 31
December 1999 to apply differential rates of excise duty
on diesel fuel provided that these differential rates are in
accordance with the obligations laid down in Council
Directive 92/82/EEC of 19 October 1992 on the approx-
imation of the rates of excise duties on mineral oils (2),
and in particular the minimum rates of excise duty
provided for in Article 5 thereof.

Article 2

This Decision is addressed to the Kingdom of Denmark.

Done at Brussels, 18 January 1999.

For the Council

The President

O. LAFONTAINE

(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).