1999/785/EC: Council Decision of 25 November 1999 authorising the Republic of Finland 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: 1999-11-25
Institutions: Council of the European Union
Subjects: Finland, excise duty, mineral oil, tax exemption, tax relief

3. 12. 1999

EN

Official Journal of the European Communities

L 308/33

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 25 November 1999

authorising the Republic of Finland 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

(1999/785/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),

Having regard to the proposal from the Commission,

Whereas:

(1)

(2)

Under Article 8(4) of Directive 92/81/EEC, the Council,
acting unanimously on a proposal from the Commis-
sion, may authorise any Member State to introduce
exemptions from, or reductions in, excise duties on
mineral oils on grounds of specific policy considera-
tions;

The Finnish authorities have notified the Commission
that they wish to apply to natural gas an exemption
from excise duty with a view to promoting the use of
gas, particularly as a fuel for heavy urban traffic; in the
Republic of Finland's view this complies with the objec-
tives of trying to reduce traffic emissions; since natural
gas is comparable to LPG as regards impact on the
it should enjoy the same tax treatment
environment,
when used as motor fuel, and it would be justified to
extend the same tax exemptions to natural gas as already
granted to LPG and methane; another
reason for
granting natural gas an exemption from excise duty is
it has virtually the same chemical structure as
that
methane; different tax treatment for these two gases
would also be extremely difficult in terms of control;

(3)

(4)

(5)

(6)

The other Member States have been informed thereof;

The Commission and all the Member States accept that
the application of an exemption from excise duty on
natural gas is justified on environmental policy grounds
to distortions of
and that
it will not give
the internal
competition or hinder the operation of
market;

rise

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;

The Republic of Finland has requested authorisation to
apply an exemption from excise duty on natural gas as
soon as possible; 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
without prejudice to 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 laid down in Article 7 thereof,
the Republic of Finland is hereby authorised to apply an
exemption from excise duty on natural gas when used as
motor fuel until 31 December 1999.

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

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

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

L 308/34

EN

Official Journal of the European Communities

3. 12. 1999

This Decision is addressed to the Republic of Finland.

Article 2

Done at Brussels, 25 November 1999.

For the Council

The President

S. SIIMES