2001/229/EC: Council Decision of 12 March 2001 authorising the Netherlands, in accordance with Article 8(4) of Directive 92/81/EEC, to apply a differentiated rate of excise duty to low-sulphur diesel
Date: 2001-03-12
Institutions: Council of the European Union
Subjects: Netherlands, derogation from EU law, excise duty, motor fuel, tax exemption

L 84/34

EN

Official Journal of the European Communities

23.3.2001

COUNCIL DECISION

of 12 March 2001

authorising the Netherlands, in accordance with Article 8(4) of Directive 92/81/EEC, to apply a
differentiated rate of excise duty to low-sulphur diesel

(2001/229/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Union,

Having regard to Council Directive 92/81/EEC on the harmoni-
sation of the structures of excise duties on mineral oils and in
particular Article 8(4) thereof (1),

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 for specific policy
considerations.

The Netherlands has asked to be authorised to apply a
differentiated rate of excise duty to low-sulphur diesel
(50 ppm) from 1 January 2001. The differential, not
exceeding NLG 0,085 per litre, is available to all users
of this type of fuel.

This low-sulphur diesel fuel complies with the 50 ppm
environmental criterion laid down for this fuel in Annex
IV to Directive 98/70/EC of the European Parliament
and of the Council of 13 October 1998 relating to the
quality of petrol and diesel fuels (2). Under Article 4(1)(c)
of the Directive, its use will in any case be compulsory
from 1 January 2005.

The above information has been communicated to the
other Member States.

The measure as envisaged by the Netherlands authorities
will be degressive in line with the increasing availability
of this type of fuel as a percentage of all diesel put on
It complies with the
the market in the Netherlands.
minimum rate of excise duty referred to in Article 5 of
Council Directive 92/82/EEC of 19 October 1992 on
the approximation of
the rates of excise duties on
mineral oils (3).

(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) OJ L 350, 28.12.1998, p. 58. Directive amending Council Directive

93/12/EEC (OJ L 74, 27.3.1993, p. 81).

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

94/74/EC.

(6)

(7)

(8)

(9)

The derogation is sought on environmental grounds: the
benefits in terms of air quality are known.

On the information available at present neither the
Commission nor the Member States consider that the
application of a differentiated rate of excise duty on
low-sulphur diesel will cause distortions of competition
affecting the common interest or hinder the operation of
the single market. They are satisfied that adequate
supplies of the fuel, of a satisfactory quality, are available
in the Netherlands.

This Decision is without prejudice to the outcome of
any future State aid proceedings 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 and
that they are not incompatible with Community policy
on protection of the environment.

(10)

The Council will review this Decision on the basis of a
proposal
than 31
from the Commission no later
December 2004 when the authorisation granted by this
Decision expires,

HAS ADOPTED THIS DECISION:

Article 1

1.
In accordance with Article 8(4) of Directive 92/81/EEC,
the Netherlands is authorised to apply a differentiated rate of
excise duty on low-sulphur diesel
from 1
January 2001.

(50 ppm)

fuel

The

degressive

2.
exceeding
differentiated
NLG 0,085 per litre, must comply with the terms of Directive
92/82/EEC and in particular the minimum rates laid down in
Article 5 thereof.

rate,

not

The differentiated rate must be accorded to all users of

3.
low-sulphur 50 ppm diesel without discrimination.

23.3.2001

EN

Official Journal of the European Communities

L 84/35

Without prejudice to an early review by the Council on the basis of a proposal from the Commission, this
authorisation expires on 31 December 2004.

Article 2

This Decision shall apply from 1 January 2001.

Article 3

This Decision is addressed to the Netherlands.

Article 4

Done at Brussels, 12 March 2001.

For the Council

The President

B. RINGHOLM