2002/375/EC: Council Decision of 7 May 2002 authorising Luxembourg to apply a differentiated rate of excise duty to low-sulphur diesel in accordance with Article 8(4) of Directive 92/81/EEC
Date: 2002-05-07
Institutions: Council of the European Union
Subjects: Luxembourg, diesel fuel, excise duty, fiscal policy

L 134/48

EN

Official Journal of the European Communities

22.5.2002

COUNCIL DECISION

of 7 May 2002

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

(2002/375/EC)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European
Community,

(7)

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,

competition affecting the common interest or hinder the
operation of the single market.

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

Whereas:

(1)

(2)

(3)

(4)

(5)

(6)

Luxembourg has requested authorisation to apply a
differentiated rate of
excise duty to low-sulphur
(50 ppm) diesel used as fuel.

The other Member States have been informed of Luxem-
bourg's request.

The differentiation of excise duty will take the form of a
EUR 15 per 1 000 litre increase in excise duty on diesel
fuel with a sulphur content exceeding 50 ppm. The
effective
the minimum
Community rates of excise duty laid down in accordance
with Council Directive 92/82/EEC of 19 October 1992
on the approximation of the rates of excise duties on
mineral oils (2).

remain above

rates will

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

Low-sulphur diesel complies with the environmental
specifications (50 ppm) laid down in Directive 98/70/
EC of the European Parliament and of the Council of 13
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 in principle be compulsory from 1
January 2005. The Luxembourg measure will expire on
31 December 2003.

On the information available at present, the Commission
and the Member States as a whole consider that the
application of a differentiated rate of excise duty on
cause distortions of
low-sulphur diesel will not

HAS ADOPTED THIS DECISION:

Article 1

Luxembourg is authorised to apply a differentiated rate of
excise duty to low-sulphur (50 ppm) diesel from 1 June 2002
to 31 December 2003.

Article 2

The differentiation in excise duty referred to in Article 1 may
not exceed EUR 15 per 1 000 litres of fuel.

The rate of excise duty on diesel used as fuel must comply with
the obligations set out in Council Directive 92/82/EEC, and in
particular the minimum rate laid down in Article 5 thereof.

This Decision shall expire on 31 December 2003.

Article 3

This Decision is addressed to Luxembourg.

Article 4

Done at Brussels, 7 May 2002.

For the Council

The President

R. DE RATO Y FIGAREDO

(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 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).