CELEX: 51987PC0327
Language: en
Date: 1987-08-21
Title: PROPOSAL FOR A COUNCIL DIRECTIVE ON THE APPROXIMATION OF THE RATES OF EXCISE DUTY ON MINERAL OILS

No C 262/8                                 Official Journal of the European Communities                                  1.10. 87
              Proposal for a Council Directive on the approximation of the rates of excise duty on mineral oils
                                                        COM(87)     327final/2
                                  (Submitted by the Commission to the Council on 7 August 1987)
                                                            (87/C 262/08)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                                                        Article 4
Having regard to the Treaty establishing the European                 The common rate of excise duty on leaded petrol shall
Economic Community, and in particular Article 99                      be 340 ECU per 1 000 litres. The common rate of excise
thereof,                                                              duty on unleaded petrol shall be 310 ECU per 1 000
                                                                      litres.
Having regard to the proposal from the Commission,
                                                                                                Article 5
Having regard to the opinion of the European Par-
liament,                                                              The common rate of excise duty on diesel shall be 177
                                                                       ECU per 1 000 litres.
Having regard to the opinion of the Economic and
Social Committee,
                                                                                                Article 6
Whereas Council Directive... lays down provisions
                                                                      The common rate of excise duty on heating gas oil shall
relating to the structures of excise duty applicable to
                                                                       be 50 ECU per 1 000 litres.
mineral oils;
Whereas for the purpose of establishing an internal                                             Article 7
market without frontiers it is necessary to apply common
                                                                       The common rate of excise duty on heavy fuel oil shall
rates of excise duty to each of these products;
                                                                       be 17 ECU per 1 000 kg.
Whereas it is necessary to provide for the periodic
 adjustment of those common rates;                                                              Article 8
Whereas the excise rate on mineral oils should be                      The common rate of excise duty on liquid petroleum gas
charged at a specific rate by reference to a given quantity            and methane used as road fuel shall be 85 ECU per
 of the product,                                                       1 000 litres.
 HAS ADOPTED THIS DIRECTIVE:                                                                    Article 9
                                                                       1.     The common rate of excise duty on kerosene when
                             Article 1                                 used as a propellant shall be 340 ECU per 1 000 litres.
 Not later than 31 December 1992 Member States shall
 apply common rates of excise duty on mineral oils in                  2.     The common rate of excise duty on kerosene when
 accordance with this Directive.                                       used for other purposes shall be 50 ECU per 1 000 litres.
                             Article 2                                                          Article 10
 The mineral oils covered by this Directive are those                  Member States shall bring into force the laws, regu-
 defined in Directive . . . .                                          lations and administrative provisions necessary to comply
                                                                       with this Directive not later than 31 December 1992.
                             Article 3                                 They shall forthwith inform the Commission of any
                                                                       provisions of national law which they adopt in the field
 The common rates of excise duty laid down in this                     governed by this Directive.
 Directive shall be adjusted periodically in accordance
with provisions to be established before 1 January 1989
                                                                                                Article 11
 in Directives adopted by the Council acting on proposals
 from the Commission.                                                  This Directive is addressed to the Member States.