2002/263/EC: Council Decision of 25 March 2002 authorising the Netherlands to apply a differentiated rate of excise duty to low-sulphur petrol in accordance with Article 8(4) of Directive 92/81/EEC
Date: 2002-03-25
Institutions: Council of the European Union
Subjects: Netherlands, derogation from EU law, environmental protection, excise duty, petrol, product quality, sulphur

9.4.2002

EN

Official Journal of the European Communities

L 92/15

COUNCIL

COUNCIL DECISION

of 25 March 2002

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

(2002/263/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)

The Netherlands has requested authorisation to apply a
excise duty to low-sulphur
differentiated rate of
(50 ppm) petrol from 1 October 2002.

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

The differentiation of excise duty proposed by the Neth-
erlands authorities, worth EUR 0,0136 per litre, must
be available to all users of
low-sulphur petrol. This
measure 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 harmonisation of
the structures of excise duties on mineral oils (2).

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

Low-sulphur petrol complies with the environmental
criterion (50 ppm) laid down in Directive 98/70/EC of
the Council of 13
the European Parliament and of

(1) OJ L 316, 31.10.1992, p. 12. Directive as last amended by Direc-

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

October 1998 relating to the quality of petrol and diesel
fuels and amending Council Directive 93/12/EEC (3).
Under Article 3 of that Directive, the use of 50 ppm
diesel will normally be compulsory from 1 January
2005. The derogation should therefore expire on 31
December 2004, subject to the application of Article
8(5) of Directive 92/81/EEC.

(6)

(7)

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.

to check

The Commission periodically reviews reductions and
they do not distort
that
exemptions
competition or the operation of the internal market and
are not incompatible with Community environmental
policy,

HAS ADOPTED THIS DECISION:

Article 1

The Netherlands is hereby authorised to apply a differentiated
rate of excise duty to low-sulphur (50 ppm) petrol from 1
October 2002 to 31 December 2004.

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

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

tive 94/74/EC.

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

L 92/16

EN

Official Journal of the European Communities

9.4.2002

Article 2

Article 4

The reduction in excise duty referred to in Article 1 not
exceeding EUR 0,0136 per litre of fuel, must comply with the
terms of Directive 92/82/EEC, and in particular the minimum
rates laid down in Articles 3 and 4 thereof.

This Decision is addressed to the Netherlands.

Done at Brussels, 25 March 2002.

Article 3

For the Council

The President

This authorisation shall expire on 31 December 2004.

A. M. BIRULÉS Y BERTRÁN