Proposal for a Council Decision authorising Italy 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: 1999-10-12
Institutions: European Commission
Subjects: Italy, diesel fuel, excise duty, mineral oil, tax harmonisation

COMMISSION OF THE EUROPEAN COMMUNITIES

Brussels, 12.10.1999
COM(1999) 471 final

Proposal for a

COUNCIL DECISION

authorising Italy 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 oils1, 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 Italian authorities have informed the Commission that they wish to apply reduced
rates for LPG and heating oil distributed through networks, supplied as heating fuel to
particularly disadvantaged geographical areas.

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whether the authorisation should be withdrawn, amended or extended.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 Italy 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),

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 Italian authorities have notified the Commission that they wish to
apply reduced rates for LPG and heating oil distributed through networks,
supplied as heating fuel to particularly disadvantaged geographical areas;

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

(4) Whereas the Commission and all

the
application of reduced rates on excise duties on LPG and heating oil is
justified on environmental and social 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 Italy has requested authorisation to apply reduced rates on excise
duties on LPG and heating oil from 1 January 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 and notwithstanding the
obligations
laid down in 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 laid down in Articles 5 and 7 thereof, Italy is hereby authorised to
apply reduced rates of excise duty on LPG and heating oil distributed through
networks as heating fuel
to particularly disadvantaged geographical areas, until
31 December 1999.

Article 2

This Decision is addressed to Italy.

Done at Brussels,

For the Council
The President

3

OJ L 316, 31.10.1992, p. 19.

4