1999/804/EC: Council Decision of 29 November 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: 1999-11-29
Institutions: Council of the European Union
Subjects: France, excise duty, lead-free petrol, mineral oil, tax exemption, tax relief

7. 12. 1999

EN

Official Journal of the European Communities

L 313/9

COUNCIL DECISION

of 29 November 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

(1999/804/EC)

THE COUNCIL OF THE EUROPEAN UNION,

(6)

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,

The French Republic has requested authorisation to
apply a differentiated rate of excise duty to premium-
grade unleaded petrol containing additives
from 1
January 2000; the Council is to review its application on
the basis of a report from the Commission no later than
31 December 2002, when the authorisation granted by
this Decision expires,

Whereas:

HAS ADOPTED THIS DECISION:

(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 French authorities have notified the Commission
that they wish to apply a differentiated rate of excise
duty from 1 January 2000 to premium-grade unleaded
petrol containing a potassium-based additive to improve
resistance to valve burn-out (or any other additive of
equivalent effect);

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 premium-grade unleaded petrol containing additives
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 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;

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 Articles 3 and 4
thereof, the French Republic is hereby authorised to apply a
differentiated rate of excise duty from 1 January 2000 to
premium-grade unleaded petrol containing a potassium-based
additive to improve resistance to valve burn-out (or any other
additive of equivalent effect) until 31 December 2002.

Article 2

This Decision is addressed to the French Republic.

Done at Brussels, 29 November 1999.

For the Council

The President

S. NIINISTÖ

(1) JO L316, 31.10.1992, p. 12 Directive as last amended by Directive

94/74/EC (OJL 365, 31.12.1994, p. 46)

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