2002/23/EC: Council Decision of 4 December 2001 authorising Ireland to apply a differentiated rate of excise duty to low-sulphur diesel in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC
Date: 2001-12-04
Institutions: Council of the European Union
Subjects: Ireland, derogation from EU law, diesel fuel, excise duty, fuel tax

L 11/18

EN

Official Journal of the European Communities

15.1.2002

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 4 December 2001

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

(2002/23/EC)

THE COUNCIL OF THE EUROPEAN UNION,

92/82/EEC of 19 October 1992 on the approximation
of the rates of excise duties on mineral oils (2).

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)

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.

Ireland has requested authorisation to introduce a differ-
entiated rate of excise duty on low-sulphur (50 ppm)
diesel. The current excise rate of diesel used as a propel-
lant
is EUR 249 (IEP 196,1) per 1 000 litres. The
planned differentiation, provided for in Section 155 of
the ‘Finance Act, 2001’, is of EUR 0,076 (IEP 0,06) per
litre. This would mean that the value of the differen-
tiated excise duties imposed on diesel in Ireland would
be EUR 325,2 (IEP 256,1) on 1 000 litres of conven-
tional diesel and EUR 249,0 (IEP 196,1) on 1 000 litres
of 50 ppm diesel.

(3)

Irish measure would thus

comply with the
The
Community minimum rate of excise duty of EUR 245
per 1 000 litres laid down in Article 5 of Directive

(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).

(4)

(5)

(6)

(7)

(8)

(9)

This differentiation would be accorded to all consumers
of 50 ppm diesel

in Ireland.

Low-sulphur diesel complies with the environmental
criterion (50 ppm) laid down in Directive 98/70/EC of
the Council of 13
the European Parliament and of
October 1998 relating to the quality of petrol and diesel
fuels (3). Under Article 4 of that Directive, the use of
50 ppm diesel will be compulsory from 1 January
2005.

The measure is sought on environmental grounds. The
benefits in terms of air quality are known.

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

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 fuel will cause distortions of competition
affecting the common interest or hinder the operation of
the single 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, 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.

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

tive 94/74/EC.

(3) OJ L 350, 28.12.1998, p. 58. Directive as amended by Commission

Directive 2000/71/EC (OJ L 287, 14.11.2000, p. 46).

15.1.2002

EN

Official Journal of the European Communities

L 11/19

(10)

(11)

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 envir-
onmental policy.

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

terms of Directive 92/82/EEC, and in particular the minimum
rate laid down in Article 5 thereof.

Article 2

The differentiated rate shall be accorded to all users of 50 ppm
diesel purchased in Ireland, without discrimination.

Article 3

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

HAS ADOPTED THIS DECISION:

Article 1

This Decision is addressed to Ireland.

Article 4

1.
In accordance with Article 8(4) of Directive 92/81/EEC,
Ireland shall be authorised to apply a differentiated rate of
from 1
excise duty on low-sulphur (50 ppm) diesel
October 2001.

fuel

This differentiation in excise duty, not

2.
exceeding
EUR 0,076 (IEP 0,06) per litre of fuel, must comply with the

Done at Brussels, 4 December 2001.

For the Council

The President

D. REYNDERS