2001/225/EC: Council Decision of 12 March 2001 authorising the Federal Republic of Germany 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: Germany, derogation from EU law, excise duty, mineral oil, motor fuel, tax exemption

L 84/30

EN

Official Journal of the European Communities

23.3.2001

COUNCIL DECISION

of 12 March 2001

authorising the Federal Republic of Germany 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

(2001/225/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 special policy considerations.

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

The new law provided for mineral oil duty on petrol and
diesel fuel with a sulphur content exceeding 50 ppm
(parts per million) to be increased by 3 pfennigs per litre
from 1 November 2001 and for this higher tax to be
applied to fuels with a sulphur content exceeding
10 ppm from 1 January 2003.

The German authorities requested Council authorisation
to apply the differentiated rate of excise duties and the
Council authorised the German authorities to introduce
a differentiated rate of excise duty for fuels with a
sulphur
exceeding 50 ppm from 1
November 2001 to 31 December 2002.

content not

The Commission and Member States consider that, on
the basis of the currently available information, there are
no indications that extending the application of a differ-
entiated rate of excise duty to fuels with a maximum
sulphur content of 10 ppm is likely to 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 (2).

(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.

The Federal Republic of Germany has requested author-
isation from 1 January 2003 to apply to fuels with a
maximum sulphur content of 10 ppm a mineral oil tax
of 3 pfennigs per litre less than that on fuels with a
higher sulphur content.

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
Federal Republic of Germany is authorised from 1 January
2003 until 31 December 2005 to apply a differentiated rate of
excise duty to fuels with a maximum sulphur content of
10 ppm (parts per million) 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 (3),
and in particular the minimum rates of excise duty provided
for in Articles 4 and 5 thereof.

Article 2

This Decision is addressed to the Federal Republic of Germany.

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-

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

(2) Commission Decision of 15.2.2000. State aid case N/575/99 —

(3) OJ L 316, 31.10.1992, p. 19. Directive as amended by Directive

Germany,

‘Ökosteuer’.

94/74/EC.