1999/805/EC: Council Decision of 29 November 1999 authorising the Federal Republic of Germany 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: 1999-11-29
Institutions: Council of the European Union
Subjects: Germany, excise duty, lead-free petrol, mineral oil, tax exemption, tax relief

L 313/10

EN

Official Journal of the European Communities

7. 12. 1999

COUNCIL DECISION

of 29 November 1999

authorising the Federal Republic of Germany 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,

(6)

(1999/805/EC)

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)

(3)

(4)

(5)

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 German authorities have notified the Commission
that they wish to apply a differentiated rate of excise
duty from 1 April 1999 to heating fuel used by manu-
facturing industries;

The other Member States have been informed thereof;

The Commission and all the Member States consider
that the application of differentiated rate of excise duty
to heating fuel used by manufacturing industries is justi-
fied on environmental policy grounds as a result of
environmental tax reforms and that it will not give rise
to distortions of competition or hinder the operation of
the internal market;

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 Federal Republic of Germany has requested author-
isation to apply differentiated rate of excise duty to
heating fuel used by manufacturing industries from 1
April 1999; 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
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 laid down in Articles 3 and 4 thereof,
the Federal
Republic of Germany shall be authorised to apply a differen-
tiated rate of excise duty until 31 December 1999 to heating
fuel used by manufacturing industries.

This Decision shall apply as from 1 April 1999.

Article 2

This Decision is addressed to the Federal Republic of Germany.

Article 3

Done at Brussels, 29 November 1999.

For the Council

The President

S. NIINISTÖ

(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.