2002/361/EC: Council Decision of 3 May 2002 on the granting of a national aid by the authorities of the Kingdom of the Netherlands in favour of road transport undertakings
Date: 2002-05-03
Institutions: Council of the European Union
Subjects: Netherlands, State aid, carriage of goods, competition law, control of State aid, excise duty, road transport, transport company

L 131/12

EN

Official Journal of the European Communities

16.5.2002

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 3 May 2002

on the granting of a national aid by the authorities of the Kingdom of the Netherlands in favour of
road transport undertakings

(2002/361/EC)

THE COUNCIL OF THE EUROPEAN UNION,

part of the excise duty on diesel fuel used in heavy
goods vehicles.

Having regard to the Treaty establishing the European
Community, and in particular Article 88(2), third subpara-
graph, thereof,

Having regard to the request made by the Government of the
Kingdom of the Netherlands on 4 February 2002,

Whereas:

(1)

(2)

Article 8(4) of Council Directive 92/81/EEC of 19
October 1992 on the harmonisation of the structures of
excise duties on mineral oils (1) allows the Council to
authorise Member States to introduce exemptions or
reductions in the excise duty charged on mineral oils for
specific policy purposes.

first

Under Article 3(5),
indent of Council Decision
1999/880/EC (2) and Article 2 of Council Decision
2001/224/EC of 12 March 2001 concerning reduced
rates of excise duty and exemptions from such duty on
certain mineral oils when used for specific purposes (3),
until 31 December 2002, by way of derogation from the
provisions of Council Directive 92/82/EEC (4), the Neth-
erlands is authorised to continue to apply reduced rates
of excise duty on diesel fuel used in commercial vehicles,
provided that the rates respect the obligations laid down
in Directive 92/82/EEC and in particular the minimum
rates laid down in Article 5 thereof.

(3)

The Netherlands has included a provision in its national
legislation on excise duty which provides for a refund of

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

tive 94/74/EC (OJ L 365, 31.12.1994, p. 46).

(2) OJ L 331, 23.12.1999, p. 73.
(3) OJ L 84, 23.3.2001, p. 23.
(4) OJ L 316, 31.10.1992, p. 19. Directive as last amended by Direc-

tive 94/74/EC.

(4)

(5)

(6)

(7)

(8)

By means of a letter dated 18 April 2001 (published in
OJ C 160, 2.6.2001), the Commission notified the Neth-
erlands its decision to initiate the procedure laid down in
Article 88(2) of the Treaty concerning the abovemen-
tioned measures.

and

energy

Environmental
conservation purposes
prompted the Netherlands authorities to raise the rate of
excise duty on diesel oil. The increased taxation as well
as the high rise of costs due to the rise of the inter-
national price of crude oil had severe negative repercus-
sions on the activities in the road transport sector. The
introduction of compensatory measures to avert serious
economic and social difficulties for the road sector was
necessary. No other remedy was adequate.

The measure is not discriminatory. The fact that some
firms or sectors benefit from certain tax measures does
not in itself mean that they are in form or substance
contrary to the common interest.

The measure is temporary and will expire on 1 October
2002. With effect from 1 January 2002, the refundable
amount has been substantially reduced.

Exceptional circumstances therefore exist, making it
possible to consider such aid, by way of derogation and
to the extent strictly necessary to remedy the economic
and social difficulties of
sector
concerned which has arisen, to be compatible with the
common market,

the road transport

16.5.2002

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Official Journal of the European Communities

L 131/13

HAS ADOPTED THIS DECISION:

Article 1

The measures adopted by the Netherlands in accordance with Article 3(5),
first indent of Decision
1999/880/EC and Article 2 of Decision 2001/224/EC shall be considered to be compatible with the
common market.

This Decision is addressed to the Kingdom of the Netherlands.

Article 2

Done at Brussels, 3 May 2002.

For the Council

The President

J. PIQUÉ I CAMPS