WRITTEN QUESTION P-2439/01 by Ari Vatanen (PPE-DE) to the Commission. Implementation of Directive 92/81/EEC (harmonisation of the structures of excise duties on mineral oils) and excise duty levied on the basis of a temperature other than 15 °C.
Date: 2001-09-03
Institutions: European Parliament, Provisional data
Subjects: EC Directive, EU law - national law, Finland, excise duty, mineral oil, national implementing measure, tax harmonisation

4.7.2002

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Official Journal of the European Communities

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The Government of Seychelles has nevertheless acted on some of the recommendations of the study
(though not necessarily as a response to it), in particular in the form of reduced public expenditure on
capital projects and encouragement of greater private sector participation in certain policy areas
(e.g. education).
It has not, however, acted on the more far-reaching fiscal and monetary reforms
recommended, such as devaluation of the Rupee.

Compliance with the recommendations of the Study is not a condition of Community support to
Seychelles, though the macro-economic and financial situation will obviously be taken into consideration
in deciding the focal sector of future Community support to Seychelles.

(2002/C 160 E/014)

WRITTEN QUESTION P-2439/01

by Ari Vatanen (PPE-DE) to the Commission

(3 September 2001)

Subject: Implementation of Directive 92/81/EEC (harmonisation of the structures of excise duties on

mineral oils) and excise duty levied on the basis of a temperature other than 15 °C

In accordance with section 5 of the current Finnish law on excise duty on liquid fuels (No 1472 of
29 December 1994), excise duty and the charge levied to guarantee security of supply are calculated on
the basis of a product temperature of 15 °C. According to the Finnish version of Article 3(1) of Council
Directive 92/81/EEC (1) on the harmonisation of the structures of excise duties on mineral oils, those oils
have to be subject in each Member State to a specific excise duty calculated per 1 000 litres of product at a
temperature of 15 °C.

The Finnish petrol traders’ association has learnt that both Denmark and Sweden have implemented the
rule concerned in another way. Can other Member States follow a different practice in the matter regulated
by the Directive? The question is highly significant for the Finnish fuel market. In Finland the average
temperature is not 15 °C, but 8,8 °C. Elsewhere in Europe the temperature may well be 15 °C.

The Finnish petrol traders’ association has calculated that: when a volume of 10 000 litres of fuel leaves the
depot at a temperature of 15 °C, i.e. 10 000 litres, and the temperature has dropped to 8,8 °C by the time it
reaches the trader, the volume delivered to the trader is 9 926 litres; if the fuel is sold to motorists when
stored in an underground tank at a temperature of 5 °C, the volume falls to 9 881 litres, the trader first
loses 74 litres, plus a further 45 litres at the time of sale, giving a total loss of 119 litres.

When the amount of fuel tax is approximately FIM 4,50, the tax shortfall on 10 000 litres is as much as
FIM 535,50. Assuming that the average trader sells 1 300 000 litres a year, the tax shortfall is FIM 65 000
per trader. In Finland the total annual sales of 95 octane petrol are 1 483 656 tonnes, and the figure for all
the temperature-related
categories of motor petrol
operating loss in Finland is probably in the region of FIM 120 m.

is 1 784 700 tonnes. Taking all traders together,

Has the Directive been interpreted correctly in Finland? Could the law be amended at national level to
enable the temperature laid down in section 5 of the Liquid Fuel Excise Duty Act to be changed from
15 °C to 9 °C?

(1) OJ L 316, 31.10.1992, p. 12.

Answer given by Mr Bolkestein on behalf of the Commission

(1 October 2001)

As the Honourable Member pointed out, Article 3 (1) of Council Directive 92/81/EEC of 19 Oktober 1992,
on the harmonisation of the structures of excise duties on mineral oils (1), provides for a specific excise
duty, per 1000 litres of product at a temperature of 15 °C. Council Directive 92/82/EEC of 19 Oktober
1992, on the approximation of the rates of excise duties on mineral oils (1), establishes minimum excise

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4.7.2002

duty rates on mineral oils, and Member States are free to establish their national rates at any level,
providing that it will not be less than the corresponding Community rate.

According to Article 6 of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements
for products subject to excise duty and on the holding, movement and monitoring of such products (2),
excise duty payable on excisable goods, shall become chargeable at the time of release for consumption,
i.e. at the time of departure of the mineral oils from a tax warehouse, or at the time of their importation.

The Commission fully agrees that it is important to ensure that at the time of release for consumption the
calculation for taxation purposes of the volume of mineral oils is not altered by temperature effects
whatever the season and irrespective of location from which the release for consumption takes place. In
practice, this is achieved by using a common denominator applied Community wide, which converts the
volume of each specific mass of mineral oils, measured under any ambient temperature, to the volume
which corresponds to the standard temperature of 15 °C. Directive 92/81/EEC does not contain a
conversion, method or guidance to national administrations concerning this conversion, apparently
because existing international standards (3), established by specialised international organisations, cover this
conversion in a sufficient manner. In fact, these organisations have established detailed scientific tables,
containing corrective volume coefficients for each temperature and mineral oil specific mass.

According to the provisions of Directive 92/12/EEC, which contains the general arrangements for products
subject to excise duty, and on the holding, movement and monitoring of such products, the excise duty to
be paid is to be levied and collected according to the procedure laid down by each Member State.

The Commission has no evidence that Finland has incorrectly transposed the Community fiscal provisions
mentioned above, and in particular those contained in Council Directives 92/81/EEC and 92/12/EEC. The
Commission has regular contact with all Member States, either on a bilateral basis, or within the context of
the Excise Committee, and this subject has not been raised. There appears no valuable reason for changing
the standard temperature from 15 °C to 9 °C, as Member States can easily convert any volume of mineral
oils measured under any ambient
temperature to the volume which corresponds to the standard
temperature of 15 °C.

(1) OJ L 316, 31.10.1992.
(2) OJ L 76, 23.3.1992.
(3)

In particular American Society for Testing and Materials (ASTM)
Standardisation (ISO) 91/1/1982.

tables or

International Organisation for

(2002/C 160 E/015)

WRITTEN QUESTION E-2447/01

by Luciano Caveri (ELDR) to the Commission

(11 September 2001)

Subject: Weather forecasting in Europe

A brief comparative analysis of weather forecasting systems in the EU Member States shows that
responsibilities and organisational arrangements in this area differ considerably according to each country’s
historical background. A significant example of this can be found in Italy where responsibility, under the
state monopoly, has been entrusted to the armed forces, and more specifically to the air force, but where
the regions have gradually built up their own forecasting system, partly to make up for the obvious
shortcomings in local weather forecasting. Clearly, however, weather forecasting in Europe will, in the
international context, increasingly be required to meet harmonisation and standardisation requirements at
all levels, from continent-wide reports to the more detailed local weather forecasts.

Will the Commission state what action may European Union may be expected to take in this respect?