2001/226/EC: Council Decision of 12 March 2001 authorising the Italian Republic 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: 2001-03-12
Institutions: Council of the European Union
Subjects: Italy, derogation from EU law, excise duty, mineral oil, motor fuel, tax exemption

23.3.2001

EN

Official Journal of the European Communities

L 84/31

COUNCIL DECISION

of 12 March 2001

authorising the Italian Republic 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

(2001/226/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)

(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.

The Italian authorities have informed the Commission
that they wish to apply reduced excise duty to water/
diesel emulsions and water/heavy fuel oil emulsions. The
water/diesel emulsion will be used as motor fuel and
also as heating fuel. The water/heavy fuel oil emulsion
will be used as heating fuel and also for industrial
purposes.

In so far as the water content of water/mineral oil
emulsions does not contribute to energy release but
simply aids fuel combustion, thus reducing pollutant
emissions, the Italian authorities wish to apply reduced
duty to these emulsions.

The other Member States have been informed thereof.

The Commission and all the Member States accept that
the application of reduced excise duty to water/diesel
emulsions and water/heavy fuel oil emulsions 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.

(7)

(8)

(9)

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.

To ensure fair and equitable duty charging and to
encourage the use of more environmentally friendly
fuels, the Italian Republic has requested authorisation to
apply a reduced rate of excise duty to water/diesel and
water/heavy fuel oil emulsions from excise duty from 1
October 2000.

The resultant differentiated rates of excise duty on these
fuels will all respect the minimum rates of excise duty
set out in Council Directive 92/82/EEC of 19 October
1992 on the approximation of the rates of excise duties
on mineral oils (2).

(10)

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
Italian Republic is authorised to apply a reduced rate of excise
duty to water/diesel emulsions and water/heavy fuel oil emul-
sions from 1 October 2000 until 31 December 2005 provided
that the reduced rate is in accordance with the obligations laid
down in Directive 92/82/EEC, and in particular the minimum
rates of excise duty provided for in Articles 5 and 6 thereof.

This Decision is addressed to the Italian Republic.

Article 2

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.