2001/439/EC: Council Decision of 5 June 2001 authorising the Kingdom of Belgium, in accordance with Article 8(4) of Directive 92/81/EEC, to apply a differentiated rate of excise duty to low-sulphur diesel and unleaded petrol
Date: 2001-06-05
Institutions: Council of the European Union
Subjects: Belgium, competition law, derogation from EU law, diesel fuel, excise duty, petrol

12.6.2001

EN

Official Journal of the European Communities

L 155/11

COUNCIL

COUNCIL DECISION

of 5 June 2001

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

(2001/439/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)

Under Article 8(4) of Directive 92/81/EEC, the Council,
acting unanimously on a proposal from the Commis-
sion, may authorise any Member State to introduce
exemptions or reductions in the excise duty charged on
mineral oils for specific policy considerations.

The Kingdom of Belgium has requested authorisation to
apply a differentiated rate of excise duty to low-sulphur
(50 ppm) and low-aromatic (35 %) unleaded petrol and
low-sulphur (50 ppm) diesel from 1 May 2001 and 1
October 2001 respectively. This differentiation of
BEF 0,65 per litre is available to all users of these types
of fuel.

Low-sulphur
fuels comply with the environmental
criterion (50 ppm) laid down in 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 Articles 3 and 4 of that Directive, the use
of 50 ppm fuels will, in principle, be compulsory from
1 January 2005.

The other Member States have been informed of this
request by the Belgian authorities.

The measure envisaged by the Kingdom of Belgium
complies with the minimum rates of excise duty referred
to in Articles 4 and 5 of Council Directive 92/82/EEC of

(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).

(6)

(7)

(8)

(9)

19 October on the approximation of the rates of excise
duties on mineral oils (3).

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

Taking into account the information available at present,
neither the Commission nor the Member States consider
that the application of a differentiated rate of excise duty
of
on
competition affecting the common interest or hinder the
operation of the single market.

low-sulphur

distortions

fuel will

cause

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
environmental
are
policy.

incompatible with Community

(10)

The Council will review this decision on the basis of a
than 31
from the Commission no later
proposal
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 Kingdom of Belgium is authorised to apply a differentiated
rate of excise duty on low-sulphur (50 ppm) and low-aromatic
(35 %) unleaded petrol from 1 May 2001.

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

tive 94/74/EC (OJ L 365, 31.12.94, p. 46).

L 155/12

EN

Official Journal of the European Communities

12.6.2001

In accordance with Article 8(4) of Directive 92/81/EEC,
2.
the Kingdom of Belgium is authorised to apply a differentiated
rate of excise duty on low-sulphur (50 ppm) diesel fuel from 1
October 2001.

These differentiated rates, not exceeding BEF 0.65 per
3.
litre of fuel, must comply with the terms of Directive 92/
82/EEC and in particular the minimum rates laid down in
Articles 4 and 5 thereof.

Article 3

Subject to a prior review by the Council, on the basis of a
proposal from the Commission, this Decision shall expire on
31 December 2004.

This Decision is addressed to the Kingdom of Belgium.

Article 4

Article 2

The differentiated rates must be accorded to all users of
50 ppm fuel purchased in Belgium, without discrimination.

For the Council

The President

B. RINGHOLM

Done at Luxembourg, 5 June 2001.