2000/719/EC: Council Decision of 10 November 2000 authorising France to apply an exemption from excise duty for 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: 2000-11-10
Institutions: Council of the European Union
Subjects: France, domestic waste, excise duty, mineral oil, motor vehicle, tariff exemption

L 291/30

EN

Official Journal of the European Communities

18.11.2000

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 10 November 2000

authorising France to apply an exemption from excise duty for certain mineral oils, when used for
specific purposes, in accordance with the procedure provided for in Article 8(4) of Directive
92/81/EEC

(2000/719/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-
in the excise duty
reductions
duce exemptions or
charged on mineral oils for special policy considerations.

The French authorities have informed the Commission
that they wish to introduce an exemption from excise
duty for gases used as engine fuel in gas powered refuse
collection vehicles from 1 January 2000.

This measure extends the coverage of a previously
authorised derogation (2) for an exemption from duty for
gases used as engine fuel for public transport vehicles
and forms part of a programme to reduce atmospheric
pollution by providing an incentive for increasing the
number of vehicles running on LPG or natural gas.

The other Member States have been informed thereof.

The Commission and Member States consider that, on
the basis of the currently available information, there are
no indications that the introduction of an exemption
from excise duty for gases used as engine fuels in gas
powered refuse collection vehicles is likely to give rise to

(6)

(7)

(8)

(9)

distortions of competition or hinder the operation of the
internal market.

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 to check that they are compatible with the
operation of the internal market or with Community
policy on protection of the environment.

France has requested authorisation to introduce an
exemption from excise duty for gases used as fuel in gas
powered refuse collection vehicles with effect from 1
January 2000.

The Council will review this decision on the basis of a
proposal
than 31
from the Commission no later
December 2002 when the authorisation granted by this
Decision expires,

HAS ADOPTED THIS DECISION:

Article 1

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
rates of excise duties on mineral oils (3) and in particular the
minimum rates laid down in Article 7 thereof, France is hereby
authorised to introduce an exemption from excise duty for
gases used as engine fuel
in gas powered refuse collection
vehicles from 1 January 2000 until 31 December 2002.

(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) Council Decision 97/91/EC (OJ L 29, 31.1.1997, p. 53).

(3) 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).

18.11.2000

EN

Official Journal of the European Communities

L 291/31

This Decision is addressed to the French Republic.

Article 2

Done at Brussels, 10 November 2000.

For the Council

The President

C. JOSSELIN