2001/227/EC: Council Decision of 12 March 2001 authorising the French Republic to apply a differentiated 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: 2001-03-12
Institutions: Council of the European Union
Subjects: France, derogation from EU law, excise duty, mineral oil, motor fuel, tax exemption

L 84/32

EN

Official Journal of the European Communities

23.3.2001

COUNCIL DECISION

of 12 March 2001

authorising the French Republic to apply a differentiated 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

(2001/227/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,

(7)

(8)

Whereas:

(1)

(2)

(3)

(4)

(5)

(6)

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 exemptions or
in the excise duty
reductions
charged on mineral oils for specific policy considera-
tions.

As public transport is more environmentally friendly
than transport in private vehicles, the French authorities
have informed the Commission that they wish to intro-
duce a differentiated rate of duty on diesel fuel used in
local public passenger transport vehicles by refunding a
proportion of future annual rises in duty on diesel fuel.

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
fuel used in local public passenger transport
diesel
vehicles will not give rise to distortions of competition
or hinder the operation of the internal market.

This Decision does not prejudice the outcome of any
future State aid procedures that may be undertaken in
accordance with Articles 87 and 88 of the Treaty, nor
does it override the requirement for Member States to
notify instances of potential State aid to the Commission
under Article 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 French Republic has requested authorisation to
introduce the differentiated rate of duty on diesel fuel
used in local public passenger transport vehicles from 1
January 2001.

The Council will review this Decision on the basis of a
proposal
than 31
from the Commission no later
December 2005 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, the
French Republic is authorised to apply a differentiated rate of
excise duty on diesel fuel used in local public passenger trans-
port vehicles from 1 January 2001 until 31 December 2005
provided that the differentiated 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
laid down in Article 5 thereof.

Article 2

This Decision is addressed to the French Republic.

Done at Brussels, 12 March 2001.

For the Council

The President

B. RINGHOLM

(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 amended by Directive

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

94/74/EC.