1999/255/EC: Council Decision of 30 March 1999 authorising, in accordance with Directive 92/81/EEC, certain Member States to apply and to continue to apply to certain mineral oils, reduced rates of excise duty or exemptions from excise duty, and amending Decision 97/425/EC
Date: 1999-03-30
Institutions: Council of the European Union
Subjects: EU Member State, derogation from EU law, excise duty, mineral oil, tax exemption, tax relief

L 99/26

EN

Official Journal of the European Communities

14. 4. 1999

COUNCIL DECISION

of 30 March 1999

authorising, in accordance with Directive 92/81/EEC, certain Member States to
apply and to continue to apply to certain mineral oils, reduced rates of excise
duty or exemptions from excise duty, and amending Decision 97/425/EC

(1999/255/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) and (5) thereof,

oils (3), the following Member States are authorised to
apply or to continue to apply the reductions in rates of
excise duties or exemptions from excise duty herein spec-
ified until 31 December 1999 unless the Council unani-
mously determines before that date on a proposal from
the Commission whether any or all of these derogations
shall be modified or extended for a further specific
period:

Having regard to the proposal from the Commission,

1. France:

Whereas, pursuant to Article 8(4) of Directive 92/81/EEC,
the Council, acting unanimously on a proposal from the
Commission, authorised Member States
to introduce
exemptions or reductions in the excise duty charged on
mineral oils for special policy considerations;

Whereas, pursuant to Article 3 of Decision 97/425/EC (2),
the Council is required to decide before 31 December
1998 on the basis of a proposal from the Commission
whether those derogations which expire on 31 December
1998 should be extended for a further specific period;

Whereas the Commission has been informed by Member
States of their intention to continue to apply certain such
exemptions or reductions which are already provided for
in their taxation law or to introduce exemptions or reduc-
tions;

for

specific policy considerations,

certain
Whereas,
exemptions and reductions should continue to have effect
until 31 December 1999; whereas there should be provi-
sions for an extension beyond the abovementioned dates
and whereas the reductions or exemptions are regularly
reviewed by the Commission to ensure that they are
compatible with the operation of the internal market and
other objectives of the Treaty,

HAS ADOPTED THIS DECISION:

Article 1

By way of derogation from the obligations imposed by
Council Directive 92/82/EEC of 19 October 1992 on the
approximation of the rates of excise duties on mineral

(cid:190) for consumption on the island of Corsica, provided
that
the
minimum rates of duty on mineral oils as provided
for under Community law,

the reduced rates at all

times respect

(cid:190) for a differentiated diesel

rate for commercial
vehicles provided that the rate of duty respects the
minimum rate provided for under Community law,

(cid:190) for an exemption for heavy fuel oil used as fuel for
the production of alumina in the region of
Gardanne.

2. Italy:

(cid:190) for a reduction in excise duty on petrol consumed
on the territory of Friuli-Venezia Giulia, provided
that the rate of duty respects the minimum rate
provided for under Community law,

(cid:190) for a reduction in the rate of duty for mineral oils
consumed in the regions of Udine and Trieste,
provided that the reduced rates at all times respect
the minimum rates of duty on mineral oils as
provided for under Community law,

(cid:190) for an exemption from excise duty on mineral oils
used as fuel for alumina production in Sardinia,

(cid:190) for a reduction in the excise duty on fuel oil for the
production of steam, and for gas oil used in ovens,
for drying and ‘activating' molecular sieves in
Reggio Calabria, provided that the rate of duty
respects the minimum rate provided for under
Community law.

(1) OJ L 316, 31.10.1992, p. 12. Directive as last amended by

Directive 94/74/EC (OJ L 365, 31.12.1994, p. 46).

(2) OJ L 182, 10.7.1997, p. 22.

(3) 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).

14. 4. 1999

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Official Journal of the European Communities

L 99/27

3. The Netherlands:

(cid:190) for a differentiated diesel rate for commercial vehicles, provided that the rate of duty

respects the minimum rate provided for under Community law.

This Decision shall apply from 1 January 1999.

Article 2

This Decision is addressed to the Member States.

Article 3

Done at Brussels, 30 March 1999.

For the Council

The President

K.-H. FUNKE