1999/806/EC: Council Decision of 29 November 1999 authorising the Italian 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: Italy, excise duty, lead-free petrol, mineral oil, tax exemption, tax relief

7. 12. 1999

EN

Official Journal of the European Communities

L 313/11

COUNCIL DECISION

of 29 November 1999

authorising the Italian 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

THE COUNCIL OF THE EUROPEAN UNION,

(6)

(1999/806/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) thereof,

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
grounds of specific policy considerations;

The Italian authorities have notified the Commission
that they wish to apply, to certain particularly disadvant-
aged geographical areas, reduced excise duty rates for
heating gas oil and LPG used for heating and distributed
through networks of such areas;

The other Member States have been informed thereof;

The Commission and all the Member States accept that
the application of reduced rates on excise duties on
heating gas oil and LPG used for heating and distributed
through the networks of the said areas 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 Commission regularly reviews excise duty reduc-
tions and exemptions to check that they are compatible
with the operation of
the internal market or with
Community policy on protection of the environment;

Italy has requested authorisation to apply reduced rates
on excise duties on heating gas oil and LPG used for
heating and distributed through networks of the areas
is to
concerned from 1 January 1999;
review its application on the basis of a report from the
Commission before 31 December 1999, when the
authorisation granted by this Decision expires,

the Council

HAS ADOPTED THIS DECISION:

Article 1

In accordance with Article 8(4) of Directive 92/81/EEC and
with the obligations laid down in Directive 92/82/EEC of 19
October 1992 on the approximation of the rates of excise
duties on mineral oil (2), and in particular the minimum rates
laid down in Articles 5 and 7 thereof, Italy is hereby authorised
to apply until 31 December 1999 and in certain particularly
disadvantaged geographical areas reduced rates of excise duty
on heating gas oil and LPG used for heating and distributed
through the networks of such areas.

This Decision shall apply from 1 January 1999.

Article 2

This Decision is addressed to the Italian Republic.

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.