CELEX: 51995PC0384
Language: en
Date: 1995-07-20
Title: Proposal for a COUNCIL DECISION authorizing certain Member States in accordance with Article 8(4) of Council Directive 92/81/EEC to introduce or continue to apply exemptions from, or reductions in excise duties on certain mineral oils used for specific purposes

COMMISSION OF THE EUROPEAN COMMUNITIES
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                                                      Brussels, 20.07.1995
                                                      COM(95)384 final
                                      Proposal for a
                                 COUNCIL DECISION
            authorizing certain Member States in accordance with Article 8(4) of Counc !
      Directive 92/81/EEC to introduce or continue to apply exemptions from, or reduct ons in.
                    excise duties on certain mineral oils used for specific purposes
                            (presented by the Commission)
 ---pagebreak---  ---pagebreak---                                             -2-
                           EXPLANATORY MEMORANDUM
Under Article 8(4) of Council Directive 92/81/EEC1 of 19 October 1992 on the harmonization
of the structures of excise duties on mineral oils, the Council, acting unanimously on a proposal
from the Commission, may authorize any Member State to introduce exemptions from, or
reductions in, excise duties on the grounds of specific policy considerations.
The Swedish authorities have informed the Commission that they wish to continue appliying an
exemption from excise duty to aviation gasoline and aviation kerosene used for private pleasure
flying.
The Swedish authorities have also informed the Commission that they wish to continue
appliying differentiated rates of tax on unleaded petrol to reflect different environmental
categories.
The Member States have been informed of this request in accordance with the
Directive.
The Directive provides for the Commission to review such exemptions and reductions
periodically. If the Commission considers that they may no longer be applied on the grounds
that they distort competition or the operation of the internal market or are incompatible with
Community policy on protection of the environment, it is to submit appropriate proposals to
the Council. In any event, the Commission is to submit areport to the Council on such
exemptions and reductions no later than 31 December 1996.
        OJL 316, 31.10.1992, p. 19.
 ---pagebreak---                                         Proposal for a
                                   COUNCIL DECISION
      authorizing certain Member States in accordance with Article 8(4) of Council Directive
  92/81/EEC to introduce or continue to apply exemptions from, or reductions in, excise duties
                          on certain mineral oils used for specific purposes
 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
 harmonization of the structures of excise duties on mineral oils, and in particular Article 8(4)
thereof,
Having regard to the proposal from the Commission,
 Whereas, under Article 8(4) of Council Directive 92/81/EEC, the Council, acting unanimously
 on a proposal from the Commission, may authorize any Member State to introduce exemptions
 from, or reductions in, excise duties on the grounds of specific policy considerations;
Whereas the Swedish authorities have informed the Commission that they wish to continue
 appliying an exemption from excise duty to aviation gasoline and aviation kerosene used for
private pleasure flying;
Whereas the Swedish authorities have also informed the Commission that they wish to continue
 appliying differentiated rates of tax on unleaded petrol to reflect different environmental
 categories;
Whereas the other Member States have been informed of this notification;
Whereas the Commission and all the Member States accept that such exemption is
justified on the grounds of specific policy considerations and that it does not give rise
to distortions of competition or hinder the operation of the internal market;
Whereas the Commission regularly reviews reductions and exemptions to monitor their
continued compatibility with the proper operation of the internal market or with
Community policy on protection of the environment;
Whereas, under Article 8(6) of Council Directive 92/81/EEC, the Council is to review the
situation no later than 31 December 1996 on the basis of a report by the Commission,
HAS ADOPTED THIS DECISION:
 ---pagebreak---                                              -4-
                                           Article 1
In accordance with Article 8(4) of Council Directive 92/81/EEC and without prejudice to the
obligations imposed by Council Directive 92/82/EEC of 19 October 1992 on the approximation
of the rates of excise duties on mineral oils,2 the Kingdom of Swenden is hereby authorized to
apply, until 31 December 1996:
1-       an exemption from excise duty to aviation gasoline and aviation kerosene used for
        private pleasureflyingand,
2-      differentiated rates of tax on unleaded petrol to reflect different environmental
        categories provided that such rates at all times respect the minimum rates of dutv on
        mineral oils as provided for in Community law.
                                           Article 2
This Decision is addressed to the Kingdom of Sweden.
Done at Brussels,                                               For the Council
                                                                The President
        OJL 316, 31.10.1992, p. 19.
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                                                                    ISSN 0254-1475
                                                             COM(95) 384 final
                                                DOCUMENTS
EN                                                                        09 12
                                     Catalogue number : CB-CO-95-408-EN-C
                                                              ISBN 92-77-92255-9
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