2000/283/EC: Council Decision of 10 April 2000 authorising the Federal Republic of Germany to apply a reduced rate of excise duty to certain mineral oils, when used for specific purposes, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC
Date: 2000-04-10
Institutions: Council of the European Union
Subjects: Germany, environmental protection, excise duty, mineral oil, tax harmonisation

14.4.2000

EN

Official Journal of the European Communities

L 94/33

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 10 April 2000

authorising the Federal Republic of Germany to apply a reduced rate of excise duty to certain
mineral oils, when used for specific purposes, in accordance with the procedure provided for in
Article 8(4) of Directive 92/81/EEC

(2000/283/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,

Having regard to the proposal from the Commission,

Whereas:

(1)

(2)

Pursuant to Article 8(4) of Directive 92/81/EEC, the
Council, acting unanimously on a proposal from the
Commission may authorise any Member State to intro-
duce further exemptions or reductions in the excise duty
charged on mineral oils for specific policy considera-
tions.

The German authorities have informed the Commission
that they wish to bring a new law on the continuation
of environmental tax reforms into force on 1 January
2000, differentiating levels of mineral oil duty on fuels
according to their sulphur content.

(3)

The other Member States have been informed thereof.

(4)

The German authorities have notified the draft law on
the continuation of environmental tax reforms to the
Commission under Article 88(3) of
the Treaty. This
Decision does not prejudge the outcome of the relevant

(5)

(6)

State aid procedures under Articles 87 and 88 of the
Treaty.

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 from 1 November 2001 to 31 December 2002
to apply to fuels with a maximum sulphur content of
50 ppm a mineral oil tax of 3 pfennigs per litre less
than on fuels with a higher sulphur content. The Council
is to review its application on the basis of a proposal
from the Commission no later than 31 December 2002,
when the authorisation granted by this Decision expires,

HAS ADOPTED THIS DECISION:

Article 1

In accordance with Article 8(4) of Council Directive 92/
81/EEC, the Federal Republic of Germany is hereby authorised
from 1 November 2001 to 31 December 2002 to apply a
differential rate of excise duty to fuels with a maximum
sulphur content of 50 parts per million provided that these
differential rates are in accordance 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 of excise duty
provided for in Articles 4 and 5 thereof.

(1) OJ L 316, 31. 10. 1992, p. 12. Directive as last amended by Direc-

(2) OJ L 316, 31. 10. 1992, p. 19. Directive as last amended by Direc-

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

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

L 94/34

EN

Official Journal of the European Communities

14.4.2000

This Decision is addressed to the Federal Republic of Germany.

Article 2

Done at Luxembourg, 10 April 2000.

For the Council

The President

J. GAMA