Proposal for a Council Decision authorising Portugal 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: 1999-07-15
Institutions: European Commission
Subjects: Portugal, environmental protection, mineral oil, tariff exemption, tariff reduction

COMMISSION OF THE EUROPEAN COMMUNITIES

Brussels, 16.07.1999
COM(1999)369 final

Proposal for a

COUNCIL DECISION

authorising Portugal 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

(presented by the Commission)

EXPLANATORY MEMORANDUM

Under Article 8(4) of Council Directive 92/81/EEC on the harmonisation of the
structures of excise duties on mineral oils,1 the Council, acting unanimously on a
proposal from the Commission, may authorise any Member State to introduce
exemptions from, or reductions in, excise duties on grounds of specific policy
considerations.

The Portuguese authorities have informed the Commission that they wish to apply a
different rate of excise duty on diesel fuel used by commercial vehicles (road haulage
vehicles) as part of a plan to abolish the use of leaded petrol and simultaneously and
gradually align the level of excise duty on diesel and unleaded petrol in order to
narrow the gap between the duties charged.

In accordance with the Directive, the other Member States have been informed of this
request.

The Directive provides for the Commission to review such exemptions and reductions
periodically If the Commission considers that they may no longer be applied because
they distort competition or the operation of the internal market or are incompatible
with Community policy on protection of the environment, it is to present appropriate
proposals to the Council. In any event, this derogation must be reviewed no later than
31 December 1999, when the authorisation granted by the Decision expires. The
Council will review the situation on the basis of a Commission proposal and decide
whether the authorisation should be withdrawn, amended or extended.

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

Proposal for a

COUNCIL DECISION

authorising Portugal 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

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 oils2, and in particular
Article 8(4) and (5) thereof,

Having regard to the proposal from the Commission,

(1) 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 introduce exemptions from, or reductions in, excise duties on
mineral oils on grounds of specific policy considerations;

(2) Whereas the Portuguese authorities have notified the Commission that they
wish to apply to diesel fuel, from 1 July 1999, a different rate of excise duty
on diesel fuel used by commercial vehicles (road haulage vehicles) as part of a
plan to abolish the use of leaded petrol from 1 July 1999 and simultaneously
and gradually align the level of excise duty on diesel and unleaded petrol in
order to narrow the gap between the duties charged;

(3) Whereas the other Member States have been informed thereof;

(4) Whereas the Commission and all

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;

the Member States accept

that

(5) 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;

2

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)

3

(6) Whereas Portugal has requested authorisation to apply this different rate on
diesel fuel from 1 July 1999; whereas the Council is to review its 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, Portugal is authorised from
1 July 1999 until 31 December 1999 to apply a different rate of excise duty on diesel
fuel used by commercial vehicles 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 approximation of the rates of excise duties on mineral oils,3
and in particular the minimum rates of excise duty provided for in Article 5 thereof.

Article 2

This Decision is addressed to Portugal.

Done at Brussels,

For the Council
The President

3

OJ L 316, 31.10.1992, p.19 Directive as amended by Directive 94/74/EC (OJ L 365,
31.12.1994, p. 46)

4