1999/880/EC: Council Decision of 17 December 1999 authorising Member States to apply and to continue to apply to certain mineral oils, when used for specific purposes, existing reduced rates of excise duty or exemptions from excise duty, in accordance with the procedure provided for in Directive 92/81/EEC
Date: 1999-12-17
Institutions: Council of the European Union
Subjects: EU Member State, excise duty, mineral oil, tax exemption, tax harmonisation

23. 12. 1999

EN

Official Journal of the European Communities

L 331/73

COUNCIL DECISION

of 17 December 1999

authorising Member States to apply and to continue to apply to certain mineral oils, when used for
in
specific purposes, existing reduced rates of excise duty or exemptions from excise duty,

accordance with the procedure provided for in Directive 92/81/EEC

(1999/880/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) thereof,

rates of excise duties on mineral oils (3), the following Member
States are authorised to continue to apply the reductions in
rates of excise duties or exemptions from excise duty herein
specified until 31 December 2000 and to continue to apply
them automatically for subsequent periods of two years, unless
the Council decides unanimously before the end of such
periods, on a proposal from the Commission, that any or all of
these derogations shall be abolished or modified:

Having regard to the proposal from the Commission,

1.

in the Kingdom of Belgium:

Whereas:

— for local public passenger transport vehicles,

(1)

(2)

(3)

(4)

Pursuant to Article 8(4) of Directive 92/81/EEC, the
Council, acting unanimously on a proposal from the
Commission, authorised Member States to introduce
exemptions or reductions in the excise duty charged on
mineral oils for special policy considerations;

— for

liquid petroleum gas

(LPG), natural gas and

methane,

— in respect of air navigation other than that covered by

Article 8(1)(b) of Directive 92/81/EEC,

The Commission has been informed by Member States
of their intention to continue to apply certain such
exemptions or reductions which are already provided for
in their taxation law or to introduce exemptions or
reductions to which the procedure provided for under
the said Article 8(4) should be applied;

The other Member States have been informed thereof;

for

In certain cases,
specific policy considerations,
certain exemptions and reductions should continue to
have effect until 31 December 2000; there should be
provision for the possibility of an extension beyond that
date;
the reductions or exemptions will be regularly
reviewed by the Commission to ensure that they are
compatible with the operation of the internal market
and other objectives of the Treaty;

— for navigation in private pleasure craft;

2.

in the Kingdom of Denmark:

— in respect of air navigation other than that covered by

Article 8(1)(b) of Directive 92/81/EEC,

— for partial reimbursement to the commercial sector,
provided that the taxes concerned are in conformity
with Community provisions and provided that
the
amount of the tax paid and not reimbursed at all times
respects the minimum rates of duty or monitoring
charge on mineral oils as provided for in Community
law,

— for local public passenger transport vehicles,

(5)

This Decision replaces
425/EC (2) which should accordingly be repealed,

in particular Decision 97/

HAS ADOPTED THIS DECISION:

— for a reduction in the rate of duty on diesel

to
encourage the use of more environmentally friendly
fuels, provided that such incentives are linked to estab-
specific
technical
characteristics
lished
gravity,
sulphur content, distillation point, cetane
number and index and provided that such rates at all
times respect the minimum rates of duty on mineral
oils as provided for in Community law;

including

Article 1

3.

in the Federal Republic of Germany:

In accordance with Article 8(4) of Directive 92/81/EEC and
notwithstanding the obligations imposed by Council Directive
92/82/EEC of 19 October 1992 on the approximation of the

— for the use of waste hydrocarbon gases as heating fuel,

— on samples of mineral oils intended for analysis, tests
on production or for other scientific purposes,

(1) OJ L 316, 31.10.1992, p. 12.
(2) OJ L 182, 10.7.1992, p. 22.

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

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Official Journal of the European Communities

23. 12. 1999

— for waste oils which are reused as fuel, either directly
after recovery or following a recycling process for
waste oils, and where the reuse is subject to duty;

— in local public passenger transport vehicles,

— for fuel used in taxis,

4.

in the Hellenic Republic:

— for local public transport vehicles,

— for LPG and methane used for industrial purposes,

— for use by the national armed forces,

— to grant relief from the excise duties on mineral oils for
fuels intended to be used to power the official vehicles
of the Ministry of the Presidency and the national
police force;

5.

in the Kingdom of Spain:

— for waste hydrocarbon gases used as fuel,

— for methane used as fuel

in motor vehicles,

— for consumption in the regions of Val d'Aosta and

Gorizia,

— in respect of the national armed forces,

— in respect of ambulances;

9.

in the Grand Duchy of Luxembourg:

— in local public passenger transport vehicles,

— for LPG used as motor fuel in local public transport

— for LPG, natural gas and methane;

vehicles,

— for LPG used as motor fuel

in taxis,

10.

in the Kingdom of the Netherlands:

— for waste oils which are reused as fuel, either directly
after recovery or following a recycling process for
waste oils, and where the reuse is subject to duty;

— for LPG, natural gas and methane,

— on samples of mineral oils intended for analysis, tests
on production or for other scientific purposes,

6.

in the French Republic:

— in respect of the national armed forces;

— in respect of air navigation other than that covered by

Article 8(1)(b) of Directive 92/81/EEC,

— for waste oils which are reused as fuel, either directly
after recovery or following a recycling process for
waste oils, and where the reuse is subject to duty,

11.

in the Republic of Austria:

— for LPG used as motor fuel in local public passenger

transport vehicles;

— for fuel used in taxis within the limits of an annual

quota,

12.

in the Portuguese Republic:

— in the framework of certain policies aimed at assisting

areas suffering from depopulation;

— in respect of air navigation other than that covered by

Article 8(1)(b) of Directive 92/81BEC,

7.

in Ireland:

— in respect of air navigation other than that covered by

Article 8(1)(b) of Directive 92/81/EEC,

— for navigation in private pleasure craft,

— for local public passenger transport vehicles,

— for LPG, natural gas and methane used as motor fuel,

— for waste oils which are reused as fuel, either directly
after recovery or following a recycling process for
waste oils, and where the reuse is subject to duty,

— to grant relief from excise duty for LPG, natural gas
local public

and methane when used as fuel
passenger transport,

for

— for a reduction in excise duty on fuel oil consumed in
the autonomous region of Madeira; this reduction may
not be greater than the additional costs incurred in
transporting the fuel oil to that region,

— for excise duty for waste oils which are reused as fuel,
either directly after recovery or following a recycling
process for waste oils, and where the reuse is subject to
duty;

— for the production of alumina in the Shannon region,

13.

in the Republic of Finland:

— in motor vehicles used by the disabled;

— in respect of air navigation other than that covered by

Article 8(1)(b) of Directive 92/81/EEC,

8.

in the Italian Republic:

— for navigation in private pleasure craft,

— in respect of air navigation other than that covered by

— for an exemption from excise duty for methane and

Article 8(1)(b) of Directive 92/81/EEC,

LPG for all purposes,

23. 12. 1999

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Official Journal of the European Communities

L 331/75

— for reduced excise duty rates on diesel fuel and heating
gas oil, provided that such rates at all times respect the
minimum rates of duty on mineral oils as provided for
in Community law,

— for reduced excise duty rates on reformulated unleaded
and leaded petrol, provided that such rates at all times
respect the minimum rates of duty on mineral oils as
provided for in Community law;

14.

in the Kingdom of Sweden:

— for reduced excise duty rate for mineral oils used for
industrial purposes, provided that such rates at all
times respect the minimum rates of duty on mineral
oils as provided for in Community law,

— for an exemption from excise duty for biologically

produced methane and other waste gases,

— for reduced tax rates for diesel
environmental classifications;

in accordance with

15.

in the United Kingdom of Great Britain and Northern
Ireland:

— for a reduction in the rate of excise duty on heavy fuel
oil
to encourage the use of more environmentally
friendly fuels. Such reduction shall be specifically
linked to sulphur content and in no case can the
reduced rate fall below EUR 6,5 per tonne;

2.

in the Kingdom of Denmark:

— for the application of differential rates of excise duty
between petrol distributed from petrol
stations
equipped with a return system for petrol fumes and
petrol distributed from other petrol stations, provided
that such rates at all times respect the minimum rates
of excise duty on mineral oils as provided for in
Community law;

3.

in the Hellenic Republic:

— for differential rates of tax on unleaded petrol to reflect
different environmental categories, provided that such
rates at all times respect the minimum rates of duty on
mineral oils as provided for in Community law;

— in respect of air navigation other than that covered by

Article 8(1)(b) of Directive 92/81/EEC,

4.

in the Kingdom of Spain:

— for local public passenger transport vehicles,

— for LPG, natural gas and methane used as motor fuel,

— for navigation in private pleasure craft,

— for waste oils which are reused as fuel, either directly
after recovery or following a recycling process for
waste oils, and where the reuse is subject to duty.

Article 2

In accordance with Article 8(4) of Directive 92/81/EEC and
notwithstanding the obligations imposed by Directive 92/
82/EEC, the following Member States are authorised to apply
or to continue to apply the reductions in rates of excise duties
or exemptions from excise duty herein specified until 31
December 2000 unless the Council unanimously determines
before that date on a proposal from the Commission that any
or all of these derogations shall be modified or extended for a
further specific period:

— for differential rates of tax on unleaded petrol to reflect
different environmental categories, provided that such
rates at all times respect the minimum rates of duty on
mineral oils as provided for in Community law;

5.

in the French Republic:

— for a reduction in the rate of excise duty on heavy fuel
oil
to encourage the use of more environmentally
friendly fuels. This reduction shall be specifically linked
to sulphur content and the rate of duty charged on
heavy fuel oil must correspond to the minimum rate of
duty on heavy fuel oil as provided for in Community
law,

— for exemption from duty on gases used as motor fuel
for public transport subject to an annual quota;

6.

in Ireland:

— for differential rates of tax on unleaded petrol to reflect
different environmental categories, provided that such
rates at all times respect the minimum rates of duty on
mineral oils as provided for in Community law;

1.

in the Kingdom of Belgium:

7.

in the Italian Republic:

— for waste oils which are reused as fuel, either directly
after recovery or following a recycling process for
waste oils, and where the reuse is subject to duty,

— for waste oils which are reused as fuel, either directly
after recovery or following a recycling process for
waste oils, and where the reuse is subject to duty;

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Official Journal of the European Communities

23. 12. 1999

8.

in the Grand Duchy of Luxembourg:

13.

in the United Kingdom of Great Britain and Northern
Ireland:

— for waste oils which are reused as fuel, either directly
after recovery or following a recycling process for
waste oils, and where the reuse is subject to duty,

— for a reduction in the rate of excise duty on heavy fuel
oil
to encourage the use of more environmentally
friendly fuels. Such reduction shall be specifically
linked to sulphur content and in no case can the
reduced rate fall below EUR 6,5 per tonne;

— for a reduction in the rate of duty on diesel

to
encourage the use of more environmentally friendly
fuels,

— for the application of differential rates of excise duty
on unleaded petrol to reflect different environmental
categories, provided that such rates at all times respect
the minimum rates of duty on mineral oils as provided
for in Community law.

9.

in the Republic of Austria:

— for natural gas and methane,

— for waste oils which are reused as fuel, either directly
after recovery or following a recycling process for
waste oils, and where the reuse is subject to duty;

Article 3

10.

in the Portuguese Republic:

— for differential rates of tax on unleaded petrol to reflect
different environmental categories, provided that such
rates at all times respect the minimum rates of duty on
mineral oils as provided for in Community law,

— for a reduction in the rate of excise duty on heavy fuel
to encourage the use of more environmentally
oil
friendly fuels. This reduction shall be specifically linked
to sulphur content and the rate of duty charged on
heavy fuel oil must correspond to the minimum rate of
duty on heavy fuel oil as provided for in Community
law;

11.

in the Republic of Finland:

— for waste oils which are reused as fuel, either directly
after recovery or following a recycling process for
waste oils, and where the reuse is subject to duty;

12.

in the Kingdom of Sweden:

— for differential rates of tax on unleaded petrol to reflect
different environmental categories, provided that such
rates at all times respect the minimum rates of duty on
mineral oils as provided for in Community law,

— for a reduced rate of excise duty on mineral oils used
for industrial purposes by introducing both a rate
which is lower than the standard rate and a reduced
rate for energy-intensive enterprises, provided that such
rates at all times respect the minimum rates of duty on
mineral oils as provided for in Community law and do
not give rise to distortions of competition,

— in respect of air navigation other than that covered by

Article 8(1)(b) of Directive 92/81/EEC;

In accordance with Article 8(4) of Directive 92/81/EEC and
notwithstanding the obligations imposed by Directive 92/
82/EEC, the following Member States are authorised to apply
or to continue to apply the reductions in rates of excise duties
or exemptions from excise duty hereinafrer specified until 31
December 2000 unless the Council unanimously determines
before that date on a proposal from the Commission that any
or all of these derogations shall be modified or extended for a
further specific period:

1.

in the Kingdom of Denmark:

— for differential rates of excise duties on petrol, provided
that such rates respect
the obligations imposed by
Directive 92/82/EEC, and in particular the minimum
rates of excise duties prescribed in Articles 3 and 4 of
that Directive,

— for differential rates of excise duties on gas oil, provided
that such rates respect
the obligations imposed by
Directive 92/82/EEC, and in particular the minimum
rates of excise duties prescribed in Article 5 of that
Directive;

2.

in the Federal Republic of Germany:

— for a differential rate of excise duty on the fuel used by
manufacturing industries, in accordance with the obliga-
tions laid down by Directive 92/82/EEC, and in partic-
ular the minimum rates referred to in Articles 3 and 4
thereof;

3.

in the French Republic:

— for consumption on the island of Corsica, provided that
the reduced rates at all times respect the minimum rates
of duty on mineral oils as provided for in Community
law,

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Official Journal of the European Communities

L 331/77

— for a differential rate of excise duty on the diesel used in
commercial vehicles, provided that this rate respects the
minimum rate of duty as provided for in Community
law,

— for a differential rate of excise duty on a new fuel
composed of a water-and-antifreeze/diesel emulsion
stabilised by surfactants, provided that this differential
rate respects the obligations imposed by Directive 92/
82/EEC of 19 October 1992 on the harmonisation of
the structures of excise duties on mineral oils, and in
particular the minimum rates of excise duties prescribed
in Article 5 of that Directive,

— for an exemption for heavy fuel oil used as fuel for the
production of alumina in the region of Gardanne;

4.

in the Italian Republic:
— for an exemption from excise duty on mineral oils used

as fuel for alumina production in Sardinia,

— for a reduction in the excise duty on fuel oil, for the
production of steam, and for gas oil, used in ovens for
drying and ‘activating’ molecular
in Reggio
Calabria, provided that the rate of duty respects the
minimum rates of duty on mineral oils as provided for
in Community law,

sieves

— for a reduction in excise duty on petrol consumed on
the territory of Friuli-Venezia Giulia, provided that the
rate of duty respects the minimum rate as provided for
in Community law,

— for a reduction in the rate of duty for mineral oils
consumed in the regions of Udine and Trieste, provided
that the rates of duty respect the minimum rates as
provided for in Community law,

— in certain particularly disadvantaged geographical areas,
for reduced rates of excise duty on domestic fuel and
LPG used for heating and distributed through the

networks of such areas, in accordance with the obliga-
tions laid down in Directive 92/82/EEC and in particular
the minimum rates referred to in Articles 5 and 7
thereof;

5.

in the Kingdom of the Netherlands:

— for

reduced diesel

commercial vehicles,
provided that the rate of duty respects the minimum
rate as provided for in Community law,

rates

for

— for differential rates of excise duty on LPG used as fuel

for public transport vehicles;

6.

in the Republic of Finland:

— natural gas used as fuel.

Article 4

Decision 97/425/EC is hereby repealed with effect from 1
January 2000.

Article 5

This Decision shall apply from 1 January 2000.

Article 6

This Decision is addressed to the Member States.

Done at Brussels, 17 December 1999.

For the Council

The President

K. HEMILÄ