2002/828/EC: Council Decision of 8 October 2002 authorising Sweden to apply a differentiated rate of energy tax to alkylate-based petrol for two-stroke engines in accordance with Article 8(4) of Directive 92/81/EEC
Date: 2002-10-08
Institutions: Council of the European Union
Subjects: Sweden, derogation from EU law, engine, environmental tax, excise duty, petrol

L 284/18

EN

Official Journal of the European Communities

22.10.2002

II

(Acts whose publication is not obligatory)

COUNCIL

COUNCIL DECISION

of 8 October 2002

authorising Sweden to apply a differentiated rate of energy tax to alkylate-based petrol for two-
stroke engines in accordance with Article 8(4) of Directive 92/81/EEC

(2002/828/EC)

THE COUNCIL OF THE EUROPEAN UNION,

stroke engines. The total excise duty rate (including CO2
tax) is then SEK 3,12 (EUR 0,339) per litre.

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)

Sweden has applied for a differentiated rate of energy
tax to be authorised on alkylate-based petrol for two-
stroke engines.
In Sweden the total excise duty on
mineral oil products is composed of two elements, the
energy tax and the CO2 tax.

The other Member States have been notified of this
request.

The derogation requested by the Swedish authorities is
in line with the Community's tax policy that, inter alia,
must reinforce EU policies on innovation, health and
consumer protection, sustainable development, environ-
mental and energy.

The energy tax rate for alkylate-based petrol for two-
stroke engines would be set at SEK 1,50 per litre below
that for conventional environmental class 1 petrol. This
equates
SEK 1,66
(EUR 0,18 (2)) per litre of alkylate based petrol for two-

energy

duty

tax

an

to

of

(5)

(6)

(7)

(8)

(9)

The effective total rates of excise duty are higher than
the applicable Community minimum rates,
in accor-
dance with Council Directive 92/82/EEC of 19 October
1992 on the approximation of the rates of excise duties
on mineral oils (3).

The requested energy tax reduction is foreseen for alky-
late based petrol for two-stroke engines (Motorbränslen
— Specialbensin
arbetsredskap,
Tvåtaktsbränsle) that fulfils the criteria of Swedish Stan-
dard (SS) 15 54 61(second issue) (4) as well as the stan-
dards established in Council Directive 98/70/EC (5).

motordrivna

för

The differentiated rate would apply to alkylate based
petrol for two-stroke engines at the point of production
or import.

Production costs of alkylate-based petrol for two-stroke
engines exceed those of conventional petrol, and its
retail price would therefore be uncompetitive without
the energy tax reduction. The energy tax reduction is
intended to offset the additional production costs. It will
enable for alkylate-based petrol for two-stroke engines to
be sold at a pump price similar to conventional petrol.

The Government of Sweden intends to regularly review
the production cost of alkylate-based petrol for two-
stroke engines and thus monitor that no overcompensa-
tion takes place.

(3) OJ L 316, 31.10.1992, p. 19. Directive as last amended by Directive

94/74/EC.

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

(4) Could be obtained from: SIS Förlag AB, Box 6455, S-113 82 Stock-

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

holm.

(2) The exchange rate is rounded off to SEK 9,20 for EUR 1.

(5) OJ L 350, 28.12.1998, p. 58.

22.10.2002

EN

Official Journal of the European Communities

L 284/19

(10)

(11)

The accorded authorisation should apply for a period of
six years.

reductions

The Commission regularly reviews
and
exemptions to check that they do not distort competi-
tion or hinder the operation of the internal market and
are not incompatible with Community policy on protec-
tion of the environment, health protection, energy and
transport,

HAS ADOPTED THIS DECISION:

Article 1

Sweden is hereby authorised to apply a differentiated rate

1.
of energy tax to alkylate-based petrol for two-stroke engines.

2.
The rate of total excise duty applicable to the product
referred to in paragraph 1 must comply with the terms of
Directive 92/82/EEC, and in particular the minimum rate laid
down in Article 4 thereof.

Article 2

Based on a regular review by the Swedish authorities,
the
reduction in energy tax shall be adjusted to avoid overcompen-
sating for the extra costs involved in the manufacture of alky-
late-based petrol.

This Decision shall expire on 30 June 2008.

Article 3

This Decision is addressed to the Kingdom of Sweden.

Article 4

Done at Luxembourg, 8 October 2002.

For the Council

The President

T. PEDERSEN