2002/264/EC: Council Decision of 25 March 2002 authorising Denmark to apply a differentiated rate of excise duty to heavy fuel oil and heating oil used by certain firms, in accordance with Article 8(4) of Directive 92/81/EEC
Date: 2002-03-25
Institutions: Council of the European Union
Subjects: Denmark, derogation from EU law, energy consumption, environmental protection, excise duty, fuel oil, industrial enterprise

9.4.2002

EN

Official Journal of the European Communities

L 92/17

COUNCIL DECISION

of 25 March 2002

authorising Denmark to apply a differentiated rate of excise duty to heavy fuel oil and heating oil
used by certain firms, in accordance with Article 8(4) of Directive 92/81/EEC

(2002/264/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)

Denmark has requested authorisation to apply a differentiated rate of excise duty to heavy fuel oil
and heating oil used by energy-intensive firms to produce heating and hot water, excluding the
mineral oils referred to in Article 8(2)(f) of Directive 92/81/EEC.

The other Member States have been notified of Denmark's request.

The aim of the differentiated rate of duty is partly to compensate for the fact that the actual tax is
and
much higher than was intended when the national measures were adopted increasing the CO2
energy taxes on the use of heavy fuel oil and heating oil to produce heating and hot water.

The reduced rate is granted to firms which agree to improve their energy efficiency. The financial
details of the application are as follows:

Community minimum

Tax before energy-saving agreement

Tas after energy-saving agreement

Differentiation

Heavy fuel oil
(1 000 kg)

EUR 13

DKK 320
EUR 43,0

DKK 249,6
EUR 33,5

DKK 70,4
EUR 9,5

Heating oil
(1 000 l)

EUR 0

DKK 270
EUR 36,3

DKK 210,6
EUR 28,3

DKK 59,4
EUR 8,0

The zero-rate for heating oil
is authorised by the second paragraph of Article 5(3) of Council
Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties
(92/82/EEC) on mineral oils (2). In Denmark, the monitoring charge is DKK 50 (EUR 6,7) per 1 000
litres of heating oil.

(5)

The differentiated rate of excise duty proposed by Denmark therefore complies with the minimum
rates referred to in Articles 5 and 6 of Directive 92/82/EEC.

(1) OJ L 316, 31.10.1992, p. 12. Directive as last amended by Directive 94/74/EC (OJ L 365, 31.12.1994, p. 46).
(2) OJ L 316, 31.10.1992, p. 19. Directive as last amended by Directive 94/74/EC.

L 92/18

EN

Official Journal of the European Communities

9.4.2002

(6)

(7)

(8)

(9)

The requested exemption is in keeping with environmental policy. In particular, the reduced rate is
granted only to firms which agree to improve their energy efficiency.

On the basis of information available, except for the agricultural sector, the Commission and all the
Member States consider that the application of differentiated rates of excise duty to heavy fuel oil
and heating oil will not result in a distortion of competition contrary to the common interest nor
will

it hinder the operation of the internal market.

The exemptions should be granted for a limited duration. A period of six years, with the possibility
is compatible with the requirements of Community tax policy.
of an extension,

The Commission periodically reviews reductions and exemptions to check that they will not distort
competition, hinder the operation of the internal market or be incompatible with Community policy
on protection of the environment,

HAS ADOPTED THIS DECISION:

Article 1

Denmark is hereby authorised to apply a differentiated rate of excise duty, from 1 February 2002 to 31
January 2008, to heavy fuel oil and heating oil used by energy-intensive firms to produce heating and hot
water.

The maximum amount of the authorised differentiation in the excise duty is EUR 0,0095 per kg on heavy
fuel oil and EUR 0,008 per litre on heating oil.

The reductions in excise duty referred to in Article 1 must comply with the terms of Directive 92/82/EEC,
and in particular the minimum rates laid down in Articles 5 and 6 thereof.

Article 2

This Decision shall be without prejudice to Article 8(2)(f) of Directive 92/81/EEC.

Article 3

Article 4

This Decision shall expire on 31 January 2008.

This Decision is addressed to the Kingdom of Denmark.

Article 5

Done at Brussels, 25 March 2002.

For the Council

The President

A. M. BIRULÉS Y BERTRÁN