1999/254/EC: Decision of the Council of 30 March 1999 authorising the French Republic 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: 1999-03-30
Institutions: Council of the European Union
Subjects: France, diesel fuel, excise duty, mineral oil, tax exemption, tax relief

L 99/24

EN

Official Journal of the European Communities

14. 4. 1999

II

(Acts whose publication is not obligatory)

COUNCIL

DECISION OF THE COUNCIL

of 30 March 1999

authorising the French Republic 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

(1999/254/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 exemptions from, or reductions in, excise duties on
mineral oils on grounds of specific policy considerations;

the French authorities have notified the
Whereas
Commission that they wish to apply as from 1 January
1999, a differentiated rate of excise duty on a new fuel
composed of a water-and-antifreeze/diesel emulsion sta-
bilised by surfactants; whereas the procedure provided for
in Article 8(4) should apply to such a scheme;

Whereas the other Member States have been informed
thereof;

that

the Member States
Whereas the Commission and all
accept
the application of a differentiated rate of
excise duty on a new fuel composed of a water/and-anti-
justified on environmental
freeze/diesel emulsion is
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 France has requested authorisation to apply this
differentiated rate of excise duty 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,
the French Republic is authorised to apply a differen-
tiated rate of excise duty on a new fuel composed of a
water-and-antifreeze/diesel emulsion stabilised by sur-
factants from 1 January 1999 until 31 December 1999
provided that this differentiated rate is 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 Article
5 thereof.

(1) OJ L 316, 31.10.1992, p. 12.

(2) OJ L 316, 31.10.1992, p. 19.

14. 4. 1999

EN

Official Journal of the European Communities

L 99/25

This Decision is addressed to the French Republic.

Article 2

Done at Brussels, 30 March 1999.

For the Council

The President

K.-H. FUNKE