2001/710/EC: Council Decision of 27 September 2001 authorising Denmark, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC, to apply a differentiated rate of excise duty to petrol distributed by petrol stations meeting certain standards of equipment and operation
Date: 2001-09-27
Institutions: Council of the European Union
Subjects: Denmark, distributive trades, environmental protection, excise duty, marketing standard, petrol

L 262/12

EN

Official Journal of the European Communities

2.10.2001

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 27 September 2001

authorising Denmark, in accordance with the procedure provided for in Article 8(4) of Directive
92/81/EEC, to apply a differentiated rate of excise duty to petrol distributed by petrol stations
meeting certain standards of equipment and operation

(2001/710/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)

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
further exemptions or reductions in the excise duty
charged on mineral oils for specific policy considera-
tions.

Denmark has requested authorisation to apply, until 31
December 2004, a reduction in the rate of excise duty of
a maximum of DKK 0,03 per litre on petrol distributed
by petrol stations meeting the more stringent standards
of equipment and operation.

The purpose of these standards, which will be compul-
sory from 1 January 2005, is to speed up investment
aimed at protecting soil and groundwater from leaks of
methyl tertiary butyl ether (MTBE) from underground
tanks.

(4)

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

(5)

(6)

The proposed reduction in excise duty is a tax incentive
consistent with the objective.

The Commission has adopted a decision that the State
aids set up by the measure in question are compatible.

(7) While leakage of MTBE into groundwater does not
represent a real health problem as this substance is
harmful only when highly concentrated, even minute
quantities of MTBE in groundwater impart an unpleasant
taste and smell to water, and water containing negligible
quantities of MTBE would be undrinkable. The measure
is sought on environmental grounds — the benefits in
terms of protection of groundwater are known.

(8)

(9)

This Decision does not prejudice any future conclusions
of the evaluation of MTBE-related risks carried out under
Council Regulation (EEC) No 793/93 of 23 March 1993
on the evaluation and control of the risks of existing
substances (2).

The measure envisaged by Denmark complies with the
minimum rates of excise duty referred to in Articles 3
and 4 of Council Directive 92/82/EEC of 19 October
1992 on the approximation of the rates of excise duties
on mineral oils (3).

(10)

It is appropriate that the Council should have the oppor-
tunity to review this Council Decision, on the basis of a
proposal
than 31
from the Commission, no later
December 2004, when the authorisation granted by this
Decision expires,

(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 84, 5.4.1993, p. 1.
(3) OJ L 316, 31.10.1992, p. 19. Directive as last amended by Direc-

tive 94/74/EC.

2.10.2001

EN

Official Journal of the European Communities

L 262/13

HAS ADOPTED THIS DECISION:

Article 3

Article 1

In accordance with Article 8(4) of Directive 92/81/EEC,
Denmark is hereby authorised to apply a reduction in the rate
of excise duty of a maximum of DKK 0,03 per litre on petrol
distributed by petrol stations meeting more stringent standards
of equipment and operation designed to reduce leakage of
MTBE into groundwater.

This Decision shall expire on 31 December 2004.

Before that date, the Council may review this Decision on the
basis of a proposal from the Commission.

This Decision is addressed to the Kingdom of Denmark.

Article 4

Article 2

Done at Brussels, 27 September 2001.

The reduced rates of excise duty referred to in Article 1 must
comply with the requirements of Directive 92/82/EEC, and in
particular the minimum rates laid down in Articles 3 and 4
thereof.

For the Council

The President

M. VERWILGHEN