2000/433/EC: Council Decision of 29 June 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: 2000-06-29
Institutions: Council of the European Union
Subjects: Germany, environmental protection, excise duty, mineral oil, motor fuel, single market

12.7.2000

EN

Official Journal of the European Communities

L 172/21

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 29 June 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

(2000/433/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)

(3)

(4)

(5)

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
tax
that as part of
reform, the duty on mineral oils used as fuels will be
increased by 6 Pfennigs per litre on 1 January 2000,
2001, 2002 and 2003.

their continuing environmental

is more

transport

environmentally
Because public
friendly than transport in private vehicles, the German
authorities have further informed the Commission that
they wish to introduce a differentiated rate of duty on
mineral oils used as fuel in local public passenger trans-
port vehicles by refunding 50 % of these duty increases.

The other Member States have been informed thereof.

The Commission and all the Member States accept that
the application of differentiated rate of excise duty on
mineral oils used as fuel in local public passenger trans-
port vehicles will not give rise to distortions of

(6)

(7)

(8)

(9)

competition or hinder the operation of
market.

the internal

This Decision does not prejudice the outcome of any
State aid procedures that may be undertaken in accord-
ance with Articles 87 and 88 of the Treaty.

reductions and
The Commission regularly reviews
exemptions
they do not distort
that
to check
competition or the operation of the internal market or
are incompatible with Community policy on protection
of the environment.

The Federal Republic of Germany has requested author-
isation to introduce a differentiated rate of duty on
mineral oils used as fuel in local public passenger trans-
port vehicles by refunding 50 % of the duty increases
that will be applied to mineral oils in the years 2000 to
2003.

The Council will review this Decision on the basis of a
proposal
than 31
from the Commission no later
December 2003, 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
to apply a differentiated rate of duty on mineral oils used as
fuel in local public passenger transport vehicles from 1 January
2000 to 31 December 2003 provided that this reduction is 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).

(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 172/22

EN

Official Journal of the European Communities

12.7.2000

This Decision is addressed to the Federal Republic of Germany.

Article 2

Done at Luxembourg, 29 June 2000.

For the Council

The President

M. ARCANJO