CELEX: 51992PC0226
Language: en
Date: 1992-05-27
Title: PROPOSAL FOR A COUNCIL DIRECTIVE INTRODUCING A TAX ON CARBON DIOXIDE EMISSIONS AND ENERGY

3 . 8 . 92                                   Official Journal of the European Communities                                    No C 196 / 1
                                                                      II
                                                            (Preparatory Acts)
                                                                             V
                                                       COMMISSION
                    Proposal for a Council directive introducing a tax on carbon dioxide emissions and energy
                                                              ( 92 / C 196 / 01
                                                           COM (92) 226 final
                                            (Submitted by the Commission on 2 June 1992 )
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,                                  Whereas the Community's action programmes for the
                                                                           environment adopted in 1973 ( 2 ), 1977 ( 3 ), 1983 (4),
                                                                           1987 ( 5 ) and 1992 (6 ) stress the importance of reducing and
Having regard to the Treaty establishing the European                      preventing air pollution ; whereas the 1987 to 1992
 Economic Community , and in particular Articles 99 and                    environmental action programme stresses the importance
 13 OS thereof,                                                            of concentrating Community action on the priority area of
                                                                           reducing air pollution at source ;
Having regard to the proposal from the Commission ,
Having      regard     to    the    opinion  of the     European           Whereas , at its meeting in Dublin in June 1990, the
Parliament ,                                                               European Council pressed for the adoption , at the earliest
                                                                           possible opportunity , of targets and strategies for limiting
                                                                           emissions of greenhouse gases; whereas carbon dioxide
 Having regard to the opinion of the Economic and Social                   emissions are the major component of such gases ;
 Committee,
Whereas the greenhouse effect is a problem that should be                  Whereas , at its meeting on 29 October 1990 , the Council
 resolved in an efficient and coherent manner;                             concluded that aggregate carbon dioxide emissions should
                                                                           be stabilized at 1990 levels by the year 2000 ;
Whereas the establishment and functioning of the internal
market necessitates free movement of goods , including
 those subject to specific duties;
                                                                           Whereas the global dimension of the greenhouse effect has
                                                                           been recognized ; Whereas this phenomenon should be
Whereas a number of Member States have already                             tackled at that level ;
 introduced , or are planning to introduce , taxes on carbon
dioxide emissions and the use of energy ; Whereas a
harmonized approach is needed to ensure the functioning
of the internal market ;                                                   Whereas the introduction of a carbon dioxide / energy tax is
                                                                           an essential element of an overall strategy for improving the
Whereas Article 1 (1 ) in fine of Directive 92 / 12 / EEC of 25
February 1992 (*) excludes from the arrangements laid
down by that Directive taxes established by the                            (2) OJ No   C 112 , 20 . 12 . 1973 , p. 1 .
Community ;                                                                (3) OJ No   C 139 , 13 . 6 . 1977 , p. 1 .
                                                                           (4) OJ No   C 46 , 17. 2. 1983 , p. 1 .
                                                                           (5) OJ No   C 328 , 7 . 12 . 1987, p. 1 .
( i ) OJ No L 76 , 23 . 3 . 1992 , p. 1 .                                  {«) COM ( 92 ) 23 final , 30 March 1992 .
 ---pagebreak--- No C 196 / 2                             Official Journal of the European Communities                                     3 . 8 . 92
efficient use of energy and bringing about changes in the           Whereas , in order to allow economic operators to adapt in
use of forms of energy in favour of less-polluting sources ;        a flexible manner to the new conditions created by the tax ,
                                                                    the rates must be fixed at a tolerable level at the outset and
                                                                    raised gradually to the desired level ;
Whereas , in order to safeguard the competitiveness of             Whereas , subject to certain limits and conditions , the
Community industry , the tax arrangements cannot be                 Member states should, in exceptional circumstances,
applied in the Member States until such time as other               qualify for temporary derogations ;
member countries of the OECD have brought in a similar
tax or measures having an equivalent financial impact ;
                                                                   Whereas , in order to safeguard the competitiveness of
                                                                    Community industry , it is appropriate to grant conditional
                                                                   exemptions from , or reductions in , the tax to
Whereas , since the tax is to be established at Community          energy-intensive firms in so far as their competitors in third
level , it is necessary to determine the territory to which it     countries are not encumbered with a similar tax or
will apply as well as the system of taxation for the products       financial burden ; whereas such exemptions and reductions
covered , the rules relating to the holding and movement of        must be authorized subject to the conditions laid down by
such products, and the tax rates and exemptions or reduced         Community law and in compliance with the Community's
rates at Community level ;                                          international commitments ;
                                                                   Whereas provision should be made in this connection for a
                                                                   system of tax incentives for investment in energy saving or
Whereas use of the existing administrative structures and          carbon dioxide abatement ; whereas the conditions for such
application of the definition of territory applicable in the
case of harmonized excise duties will ease the burden on
                                                                    incentives must be fixed uniformly in order to ensure that
                                                                   they do not display the characteristics of aid likely to
the administrations and firms without giving rise to any
                                                                   distort the conditions of competition ;
distortions of competition ;
                                                                   Whereas a committee needs to be set up in order to ensure
                                                                   that the provisions of this Directive are applied in a
Whereas the tax must be levied on fossil energy sources as         coordinated manner ;
regards its objective of limiting carbon dioxide emissions
and on all forms of energy as regards its objective of             Whereas it is essential that introduction of the new tax
promoting efficient use of energy ; whereas use of energy
                                                                   should not result in an increase in the overall tax burden ;
sources as feedstocks should be excluded ; whereas ,
                                                                   whereas compliance with the principle of tax neutrality will
however , as regards the taxation of energy as such , steps
should be taken to avoid distortions between various               help to modernize tax systems by encouraging behaviour
                                                                   conducive to greater protection of the environment;
energy sources arising in connection with the extraction           whereas tax neutrality will cushion the effects on inflation
process ; whereas the arrangements should provide for
                                                                   and growth of introducing the tax ;
appropriate treatment of electricity ;
                                                                   Whereas , however, determination of the arrangements for
                                                                   ensuring tax neutrality is a matter for each Member
Whereas , in order to promote the use of alternative sources       State ,
of energy , renewables should be excluded from the scope of
the tax ;
                                                                   HAS ADOPTED THIS DIRECTIVE :
Whereas , in order to achieve these two objectives , the tax
should be based on the energy content and on the level of                                     TITLE I
carbon dioxide emissions from the products used ;
                                                                                         General Provisions
Whereas, in order to ensure that the tax yield accrues to the
Member States without impeding the free movement of the
                                                                                              Article 1
products subject to the tax and without giving rise to any
distortions of competition , harmonized monitoring
arrangements must be introduced ; whereas such                     1 . The purpose of this Directive is to provide for the
arrangements exist for products already subject to excise          harmonized introduction in the Member States of a specific
duty ; whereas the Commission should adopt the                     tax on the products specified in Article 3 and to be levied
appropriate measures for monitoring the other products             on carbon dioxide emissions and energy content . The rate
while ensuring , however , that such monitoring does not           of the tax shall be in addition to the rates applied by the
impede their free movement ;                                       Member States to the products concerned by Council
 ---pagebreak---  3 . 8 . 92                                 Official Journal of the European Communities                                    No C 196 / 3
 Directive .... of .... on the harmonization of the structures         5.      If the Commission considers that the exclusions
 of excise duties on mineral oils I 1 ) and Directive ... of ... on    provided for in paragraphs 1 to 3 are no longer justified ,
 the approximation of the rates of excise duties on mineral            particularly in terms of fair competition , it shall present
 oils ( 2 ).                                                           appropriate proposals to the Council .
  2 . Member States shall take the measures necessary to
 collect for themselves the tax referred to in paragraph 1                                            Article 3
  and to monitor its application .
                                                                        1 . The tax referred to in Article 1(1 ) shall be levied on the
 Application of the tax arrangements procided for in                   products specified below and intended for use as heating
 paragraph 1 shall be conditional on the introduction by               fuels or as motor fuels :
 other member countries of the OECD of a similar tax or of
 measures having a financial impact equivalent to those                ( a ) coal , lignite , peat and their derivatives (coke , gas , tar,
 provided for in this Directive . The Council , acting by                     etc.), with the exception of blast-furnace gas , falling
 qualified majority on a proposal from the Commission ,                       within CN codes 2701 to 2706 ;
 shall fix the date on which the tax arrangements are to take
 effect .                                                              ( b ) natural gas falling within CN codes 2711 21 00 to
                                                                              2711 29 00 ;
                                                                       ( c ) mineral oils; the following shall be considered as such
                             Article 2
                                                                              for the purposes of this Article :
  1 . This Directive shall apply in the territory of the                     — products falling within CN codes 2707 10 , 2707
                                                                                  20 , 2707 30 , 2707 50 , 2707 91 00 and 2707 99
 Community as defined , for each Member State , by the
 Treaty establishing the European Economic Community ,                            ( with the exclusion of CN codes 2707 99 30 , 2707
                                                                                  99 50 and 2707 99 70 ),
 and in particular Article 227 thereof, except for the
 following national territories :                                            — products falling within CN code 2709 ,
 — in the case of the Federal Republic of Germany : the                      — products falling within CN code 2710 ,
      Island of Heligoland and the territory of Biisingen ,
                                                                             — liquefied petroleum gases falling within CN codes
 — in the case of the Italian Rupublic: Livigno, Campione                         2711 12 11 to 2711 19 00 ,
      d'ltalia and the Italian waters of Lake Lugano ,                       — products falling within CN codes 2712 20 00 ,
                                                                                  2712 90 31 ,      2712 90 33 ,     2712 90 39        and
 — in the case of the Kingdom of Spain : Ceuta and
      Melilla .
                                                                                  2712 90 90 ,
                                                                             — products falling within CN codes 2712 10 and
                                                                                  2713 , with the exception of resinous products , used
 2 . By way of derogation from paragraph 1 , this Directive                       bleaching earth , acid residues and basic residues ,
 shall not apply to the Canary Islands , Madeira or the
 Azores. However , the Kingdom of Spain or the Portuguese                    — products falling within CN code 2715 ,
 Republic may give notice , by means of a declaration , that
 this Directive applies to those territories in respect of all or            — products falling within CN code 2901 and CN
 some of the products specified in Article 3 as from the first                    codes 2902 11 00 , 2902 19 90 , 2902 20 , 2902 30 ,
 day of the second month following deposit of that                                2902 41 00 ,      2901 42 00 ,     2902 43 00        and
declaration .                                                                     2902 44 ,
                                                                             — products falling within CN codes 3403 11 00 and
 3 . By way of derogation from paragraph 1 , this Directive                       3403 19 ,
 shall not apply to the overseas departments of the French                   — products falling within CN code 3811 ,
 Republic . However, the French Republic may give notice ,
by means of a declaration , that this Directive applies to                   — products falling within CN code 3817 .
those territories , subject to measures to adapt to their
extreme remoteness, from the first day of the second month
following deposit of the declaration .                                2 . The tax referred to in Article 1 ( 1 ) shall also be levied
                                                                      on :
4 . The provisions of this Directive shall not prevent                ( a ) ethyl and methyl alcohol falling within CN codes 2207
Greece from maintaining the specific status granted to                       and 2905 where obtained by distillation from products
Mount Athos and guaranteed by Article 105 of the Greek                       specified in paragraph 1 and intended for use as heating
Constitution .                                                               fuels or as motor fuels . The tax shall also be levied on
                                                                             any other product intended for use , offered for sale or
                                                                             used as motor fuel or as an additive or extender in
(») OJ No L ...                                                              motor fuels , with the exception of those specified in
(2 ) OJ No L ...                                                             paragraph 3 below ;
 ---pagebreak--- No C 196 / 4                               Official Journal of the European Communities                                       3 . 8 . 92
( b ) electricity falling within CN code 2716 , and heat ,            chargeable event for the tax referred to in Article 1 ( 1 ),
      generated :                                                     except where such consumption is for purposes not related
                                                                      to that production .
      — in hydroelectric installations with a capacity of over
           10 MW , or
      — using products falling within CN codes 2612 ,                                            Article 5
          2844 10 to 2844 50 and 2845 10 .
                                                                      1 . The tax referred to in Article 1 ( 1 ) shall become
3 . The tax referred to in Article 1 ( 1 ) shall not be levied        chargeable at the time of release for consumption or when
on :                                                                  shortages are recorded .
— fuel wood and wood charcoal falling within CN codes
                                                                      Release for consumption of products subject to the tax
      4401 and 4402 , and products resulting from the                 means :
      distillation or processing of wood ,
                                                                      ( a ) any departure , including irregular departure , from a
— any product of agricultural or vegetable origin obtained                  suspension arrangement;
      directly or after chemical modification , and in
      particular alcohols falling within CN codes 2207 and            ( b ) any extraction of manufacture , including irregular
      2905 and crude or esterified vegetable oils falling                   extraction or manufacture , of those products outside a
      within CN codes 1507 to 1518 .                                        suspension arrangement ;
                                                                      ( c ) any importation , including irregular importation , of
4 . Products specified in paragraphs 1 and 2 and used in                    those products where they have not been placed under a
metallurgical or electrolytic processes shall be regarded as                suspension arrangement .
being intended for use as heating fuels .
                                                                      2 . The chargeability conditions and rate of the tax
                                                                      referred to in Article 1 ( 1 ) shall be those in force on the
                             TITLE II                                 date on which the tax becomes chargeable in the Member
                                                                      State where release for consumption takes place or
                                                                      shortages are recorded .
                Chargeable event and chargeability
                                                                      The tax shall be levied and collected according to the
                                                                      procedure laid down by each Member State, it being
                             Article 4                                understood that Member States shall apply the same
                                                                      procedures for levying and collection to national products
 1 . The chargeable event for the tax shall be the extraction         and to those from other Member States .
or manufacture of the products specified in Article 3 on the
territory of the Community , as defined in Article 2 , or their
importation into that territory .
                                                                                                 TITLE III
2 . Member States shall not be obliged to treat as
'extraction or manufacture of products':                              Persons liable for payment of the tax holding and
                                                                                          movement of products
( a ) operations during which small quantities of products
      specified in Article 3 ( 1 ) and ( 2 ) ( a ) are obtained
      incidentally ;                                                                             Article 6
( b ) the operation consisting of mixing in a tax warehouse
      products specified in Article 3(1 ) and ( 2 ) ( a ) with other  The tax referred to in Article 1 ( 1 ) shall be payable by
      products or substances specified in that same Article          persons who carry out a taxable transaction within the
      provided that :                                                meaning of Article 5 .
      — the tax referred to in Article 1(1 ) and chargeable on
          the basic substances has been paid previously , in                                     Article 7
          cases where the mixture obtained is intended for use
          as heating fuel or as motor fuel ,
                                                                      1 . The production , holding, movement and monitoring of
      — the amount paid is not less than the amount of the           the products specified in Article 3 ( 1 ) and ( 2 ) ( a) shall be
          tax referred to in Article 1 ( 1 ) that would be           determined in accordance with the provisions of Council
          chargeable on the mixture intended for use as              Directive 92 / 12 / EEC of 25 February 1992 on the general
          heating fuel or as motor fuel .                             arrangements for products subject to excise duty and on the
                                                                     holding , movement and monitoring of such products .
3 . The consumption of products specified in Article 3 on
the site of an establishment in which these products or              2 . In the case of electricity falling within CN code 2716
some of them are obtained shall not be considered as a               and generated using products or in installations specified in
 ---pagebreak--- 3 . 8 . 92                                  Official Journal of the European Communities                                          No C 196 / 5
Article 3 , the Commission shall , where necessary ,                   (a) for the products specified in Article 3 ( 1 ) (a) and (b) and
determine the appropriate measures relating to trade                         ( 2) ( a ), with the exception of the products specified at
between Member States and with third countries in                            (b ) below:
accordance with the procedure provided for in Article 13 .
                                                                             — ECU 2,81 per tonne of carbon dioxide emitted on
                                                                                  combustion in the presence of excess oxygen , and
3 . ( a ) Invoices issued by electricity-generating enterprises
           shall indicate the amount of tax per kW / h supplied
           and the total amount of tax payable on the inputs                 — ECU 0,21 per gigajoule of energy content . However
           used for the electricity supplies invoiced ; these                     electricity as specified in Article 3 ( 2) ( b ) and that
           amounts of tax shall be indicated on invoices issued                   generated using the products specified in Article 3
           by electricity-distributing enterprises .                              ( 1 ) and ( 2 ) ( a ) shall be taxed at the rate of ECU 2,1
                                                                                  per MW / h , with the exception of electricity
     ( b ) The amounts of tax shown on invoices shall be the                      generated by the hydroelectric installations specified
           same per kW / h for all the customers of                               in the first indent of Article 3 ( 2 ) ( b ), which shall be
           electricity-producing or electricity-distributing                      taxed at the rate of ECU 0,76 per MW / h .
           enterprises over a given period .
                                                                                  In the interests of simplifying application of the tax
4 . Invoices issued in respect of supplies of the primary                         and effective monitoring , Member States may , in
energy sources specified in Article 3 ( 1 ) and ( 2 ) ( a ) shall                 the case of coal , lignite , peat and natural gas , apply
indicate the unit rate of the tax applied and the amount                          a simplified tax schedule based on bands each
payable ; such information shall , where appropriate , be                         equivalent to 5 % of the carbon content convertible
given on a pro rata basis on invoices issued in respect of                        into carbon dioxide on combustion in the presence
subsequent supplies .                                                             of excess oxygen and to 1,5 gigajoule of energy
                                                                                  content of the crude products per tonne of solid
                                                                                  fossil energy sources or liquefied petroleum gas or
                                                                                  per 1 000 m3 of non-liquefied gas ;
                               TITLE IV
                                                                       ( b ) for mineral oils:
                   Determination of the tax base                             — leaded or unleaded petrol falling within CN codes
                                                                                  2707 and 2710 : ECU 13,46 per 1 000 1 ;
                               Article 8                                     — diesel and gas oil as defined in additional note 1 ( f)
                                                                                  of CN Chapter 27 : ECU 15,42 per 1 000 1 ;
The tax base shall be:
                                                                             — kerosene and aviation fuel as defined in additional
— for the energy component of the tax: the energy content                         note 1 ( d ) of CN Chapter 27 : ECU 14,40 per 1 000
     of the products specified in Article 3 ( 1 ) and ( 2).                       1;
     However , electricity as specified in Article 3 ( 2) (b ) and
     that generated using the products referred to above                     — heavy fuel as defined in additional note 1 (g) of CN
     shall be taxed on the basis of the electricity generated ,                   Chapter 27 : ECU 17,21 per 1 000 kg;
     the said products used being exempt from the tax,
— for the carbon dioxide component of the tax: the                           — petroleum coke , etc . falling within CN codes 2713
     volume of carbon dioxide emitted on combustion in the                         11 00 to 2713 90 90 : ECU 15,36 per 1 000 kg;
     presence of excess oxygen of the products specified in
     Article 3 ( 1 ) and ( 2 ) ( a ).                                        — liquefied petroleum gases falling within CN codes
                                                                                  2711 12 11 to 2711 19 00 : ECU 0,39 per
                                                                                  gigajoule ;
                               TITLE V
                                                                       (c) Member States may apply a higher rate than that
                                                                             provided for at ( a ) and (b).
                                  Rates
                               Article 9
                                                                       2 . The value in national currency of the ecu to be taken
                                                                       into consideration in applying this Directive shall be fixed
                                                                       once a year. The rates to be applied shall be those obtained
1 . The rates of the tax referred to in Article 1(1 ) shall be         on the first working day in October with effect from 1
determined as follows :                                                January of the following year .
 ---pagebreak---  No C 196 / 6                                    Official Journal of the European Communities                                        3 . 8 . 92
 Member States may round the amounts in national                            These exemptions shall be subject to the conditions and
 currency resulting from conversion of the amounts in ecu                   limitations laid down by the Commission in accordance
  referred to in the first paragraph in accordance with their               with the procedure provided for in Article 13 . Eligibility
  own rules provided that the rounding operation does not                   for exemption may be granted in accordance with a
  result in an amount that is higher or lower than the                      procedure for reimbursing the tax .
  conversion value by more than 5 % .
  3.    For the first time at the end of the 12th month                                                   Article 10
  following the date specified in Article 1 ( 2) and at the end
  of each of the ensuing six periods of 12 months , the
  Commission shall , in accordance with the procedure                       In the case of firms with a high energy consumption that
  provided for in Article 13 , raise the rate of the tax by one             are seriously disadvantaged on account of an increase in
  third of the amount fixed in paragraph 1 .                                imports from third countries which are not specified in
                                                                            Article 1(2 ) and which have not introduced a similar tax or
                                                                            measures having an equivalent financial impact, the
                                                                            Commission         may     authorize      Member  States ,    after
  4 . Exceptionally , the Council , acting unanimously on a                 notification of the corresponding plans , to grant such
  proposal from the Commission, may , if so requested and                   firms :
  on the basis of information obtained by it in connection
 with the Council Decision for the monitoring mechanism of                  ( i ) a graduated reduction in the tax payable under Article
  Community CO2 and other greenhouse gas emissions ( ! )                          9 or an equivalent refund where the total energy cost ,
  and additional information provided in this respect,                            inclusive of all taxes except VAT , expressed as a
  authorize one or more Member States to suspend                                  percentage of the value added as defined in Article 2 of
 temporarily the application of the tax in order to take                          Directive 67 / 227 / EEC ( 3 ) generated in respect of the
  account of the particular situation in Member States ,                          products obtained using the energy taken into account
  developments in the economic situation , and progress made                      in determining the above cost, amounts to at least
  in achieving the objective of stabilizing carbon dioxide                        8 %;
 emissions .
                                                                            ( ii) a full and temporary exemption from the tax referred to
                                                                                  in Article 1 ( 1 ) or an equivalent refund provided that
 5 . Products subject to the tax referred to in Article 1(1 )                     the firms have made substantial efforts to save energy
                                                                                  or to reduce carbon dioxide emissions .
 shall be exempted from the tax where they are intended :
 — for delivery in the context of diplomatic or consular
       relations ,                                                          The conditions for granting the tax reductions or
                                                                           exemptions referred to at ( i ) and ( ii ) above shall comply
                                                                           with the rules of Community law and with the
 — for international organizations recognized as such by                   Community's international commitments .
       the public authorities of the host Member State and by
      members of such organizations , within the limits and
      under the conditions laid down by the international
      conventions establishing such organizations or by
       headquarters agreements ,                                                                         Article 11
 — for the armed forces of any State party to the North
      Atlantic Treaty other than the Member State within                   Member States shall reduce the amounts of tax payable or,
      which the tax is chargeable as well as for the armed                 where appropriate , grant equivalent refunds to the extent
      forces    referred     to   in     Article   1    of   Decision      of new investment expenditure incurred by a firm during a
      90 / 640 / EEC ( 2 ), for the use of those forces or for the         given reference period in improving the efficient use of
      civilian staff accompanying them ,                                   energy or in limiting carbon dioxide emissions. The nature
                                                                           and proportion of the investment expenditure taken into
                                                                           consideration and the reference period shall be determined
 — for consumption under an agreement concluded with                       by the Commission in accordance with the procedure
      third countries or international organizations provided              provided for in Article 13 . Where the amount of such
      that such an agreement is allowed or authorized with                 expenditure exceeds the amount of tax payable or paid , a
      regard to exemption from VAT .                                       tax credit or a corresponding entitlement shall be carried
                                                                           over to subsequent years .
(») COM ( 92)181 final of 1 . June 1992 .
( 2 ) OJ No L 349 , 13 . 12 . 1990 , p . 19 .                              (3 ) OJ No 71 , 14 . 4 . 1967 , p . 1301 / 67 .
 ---pagebreak--- 3 . 8 . 92                                Official Journal of the European Communities                                       No C 196 / 7
                          Article 12                                 Chairman , either on his own initiative or at the request of
                                                                     the representative of a Member State , and concerning the
The arrangements for granting tax exemptions , reductions            application of the Community provisions on the tax
or refunds referred to in Article 10 and the arrangements            referred to in Article 1(1 ).
for tax incentives referred to in Article 1 1 shall be reviewed
every three years .
                                                                                                   TITLE VII
Before expiry of each three-year period , and for the first
time before expiry of the third year of application of the
tax , the Commission shall present to the Council a report
on the operation of the system accompanied , where                                             Mutual assistance
appropriate , by a proposal for amending this Directive .
                                                                                                   Article 14
                           TITLE VI
                                                                      1 . A fifth indent shall be added to Article 1 ( 1 ) of
                                                                     Directive 77 / 799 / EEC ( ! ), as last amended by Directive
                                                                     92 / 12 / EEC :
        Committee on the Carbon Dioxide / Energy Tax
                                                                          '— the carbon dioxide / energy tax introduced by
                                                                                 Council Directive 92 /.../ EEC ( M.
                          Article 13
                                                                          ( i ) OJ No L
 1 . The Commission shall be assisted by a Committee on
the Carbon Dioxide / Energy Tax , hereinafter referred to as
the 'Committee'. The Committee shall be composed of                  2 . A fourth indent shall be added to Article 3 (f) of
representatives of the Member States and chaired by a                Directive 76 / 308 / EEC ( 2 ), as last amended by Directive
Commission representative .                                          92 /. ../ EEC (3 ):
                                                                          '— the carbon dioxide / energy tax introduced by
2 . Without prejudice to the matters falling within the                          Council Directive 92 /.../ EEC ( M.
remit of the Committee provided for in Directive
92 / 12 / EEC , the measures necessary for the application of
the provisions of this Directive shall be adopted in                      ( i ) OJ No L ....'
accordance with the procedure laid down in paragraphs 3
and 4 .
                                                                                                   TITLE VIII
3 . The Commission representative shall submit to the
Committee a draft of the measures to be taken . The
Committee shall deliver its opinion on the draft within a
time limit which the Chairman may lay down according to                                      General tax neutrality
the urgency of the matter . It shall take its decision by the
majority laid down in Article 148 ( 2 ) of the Treaty. The
Chairman and the Commission representative shall not
vote .
                                                                                                   Article 15
                                                                      1.     Member States shall :
4 . The Commission shall adopt the intended measures
where they are in accordance with the Committee's
opinion . Where the intended measures are not in
                                                                     — notify the Commission , when introducing the tax
accordance with the Committee's opinion or in the absence
                                                                             referred to in Article 1 ( 1 ), of the steps they have taken
                                                                             to ensure tax neutrality ,
of any opinion , the Commission shall forthwith place
before the Council a proposal relating to the measures to be         — inform the Commission each year of the conditions
taken . The Council shall act by qualified majority .                       under which tax neutrality has been achieved .
If, on expiry of a period of three months from the date on
which the matter was referred to it , the Council has not            2 . The measures taken by the Member States to ensure
adopted any measures , the Commission shall adopt the                tax neutrality shall comply with Community law.
proposed measures .
                                                                     t 1 ) OJ No L 336 , 27 . 12 . 1977 , p. 15 .
5 . In addition to the measures referred to in paragraph 2 ,         ( 2) OJ No L 73 , 19 . 3 . 1976 , p. 18 .
the Committee shall examine the matters raised by its                ( 3) OJ No L ...
 ---pagebreak--- No C 196 / 8                           Official Journal of the European Communities                                  3 . 8 . 92
                          TITLE IX                                accompanied by such reference on the occasion of the their
                                                                  official publication . The arrangements for making such a
                                                                  reference shall be laid down by Member States .
                      Final provisions
                                                                  2.   Member States shall inform the Commission of the
                         Article 16
                                                                  main provisions of national law which they adopt to
                                                                  comply with this Directive.
1 . Member States shall bring into force the laws ,
regulations and administrative provisions necessary to
comply with this Directive on 1 January 1993 .
                                                                                            Article 17
When Member States adopt them , such measures shall
contain   a  reference   to  this  Directive  or   shall be       This Directive is addressed to the Member States .