CELEX: 51992PC0003
Language: en
Date: 1992-01-30
Title: Amended proposal for a COUNCIL DIRECTIVE on the APPROXIMATION OF THE RATES OF EXCISE DUTIES ON MINERAL OILS

22 . 2 . 92                           Official Journal of the European Communities                            No C 48 / 13
                                                             II
                                                     (Preparatory Acts)
                                                COMMISSION
               Amended proposal for a Council Directive on the approximation of the rates of excise duties on
                                                        mineral oils
                                                       (92 /C 48 /08)
                                                      COM(92) 3 final
               (Submitted by the Commission pursuant to Article 149 (3) ofthe EEC Treaty on 30 January 1992)
                     ORIGINAL PROPOSAL                                              AMENDED PROPOSAL
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,                        THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European             Unchanged
Economic Community, and in particular Article 99
thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European
Parliament,
Having regard to the opinion of the Economic and
Social Committee ,
Whereas Council Directive . . . lays down provisions
relating to the structures of excise duty applicable to
mineral oils ;
Whereas, in order to set in train a process of
convergence, it is necessary to fix target rates of excise
duty for each of these products ;
Whereas these target rates take account of the
Community policies on energy, the environment and
transport ;
Whereas, so as not to prejudge the guidelines which the
Commission will propose in those areas, the setting of
the levels of the target rates will be the subject of a
Commission proposal between now and 31 December
1990 ;
Whereas it is necessary to provide for the periodic
adjustment of those target rates ;
Whereas the excise rate on mineral oils should be
charged at a specific rate by reference to a given quantity
of the products ;
 ---pagebreak--- No C 48 / 14                           Official Journal of the European Communities                               22 . 2 . 92
                      ORIGINAL PROPOSAL                                               AMENDED PROPOSAL
Whereas the target rates cannot be applied immediately           Deleted
because of the diverse situations in the Member States ;
whereas therefore ,      flexibility of rates should be
introduced in the form of minimum rates or rate bands
in order to achieve a frontier-free internal market by
1 January 1993 ;
Whereas this Directive lays down minimum rates, target           Whereas this Directive lays down minimum rates, target
rates and rate bands ; whereas these should be adjusted in       rates and rate bands ; whereas these should be adjusted in
line with price movements and whereas such decisions             line with price movements as well as the economic and
should be taken by the Council under a less burdensome           environmental aspects of energy policy and whereas such
procedure,                                                       decisions should be taken by the Council under a less
                                                                 burdensome procedure,
HAS ADOPTED THIS DIRECTIVE :                                     HAS ADOPTED THIS DIRECTIVE :
                           Article 1                                                       Article 1
Member States shall apply target rates of excise duty on          1 . Member States shall apply target rates of excise
mineral oils in accordance with this Directive . The level       duty on mineral oils in accordance with this Directive .
of those rates shall be the subject of a Commission
proposal for a Directive between now and 31 December
 1990 .
                           Article la
Not later than 1 January 1993 , Member States shall              2 . Not later than 1 January 1993 , Member States shall
apply rates which, in accordance with this Directive, will       apply rates which, in accordance with this Directive, will
be not less than the minimum rates or, where appro­              be not less than the minimum rates or, where appro­
priate, will fall within the prescribed bands.                   priate, fall within the prescribed bands .
                           Article 2                                                       Article 2
The mineral oils covered by this Directive are those             Unchanged
defined in Directive . . .
                           Article 3                                                       Article 3
1 . Every two years, and for the first time not later            1.    Every two years, and for the first time not later
than 31 December 1994, the Council, acting on the basis          than 31 December 1994, the Council, acting on the basis
of a report and, where appropriate, a proposal from the          of a report and, where appropriate, a proposal from the
Commission, shall examine the target rates of duty, the          Commission and after consulting the European
minimum rates and the rate bands laid down herein and            Parliament, shall examine the target rates of duty, the
shall, acting unanimously, take such measures as are             minimum rates and the rate bands laid down herein and
necessary.                                                       shall take such measures as are necessary.
2 . In any event, every two years, and for the first time        Unchanged
not later than 31 December 1994 , the Council, acting by
a qualified majority on a proposal from the Commission
and after consulting the European Parliament, shall take
such measures as are necessary to maintain the real value
of the target rates of duty, the minimum rates and the
rate bands laid down herein .
 ---pagebreak--- 22 . 2 . 92                           Official Journal of the European Communities                            No C 48 / 15
                      ORIGINAL PROPOSAL                                              AMENDED PROPOSAL
                           Article 4                                                     Article 4
As from 1 January 1993 , the minimum rate of excise             As from 1 January 1993 , the minimum rate of excise
duty on leaded petrol shall be fixed at ECU 337 per             duty on unleaded petrol shall be fixed at ECU 287 per
1 000 litres .                                                   1 000 litres .
                                                                As from 1 January 1993, the target rate of excise duty on
                                                                unleaded petrol towards which Member States shall
                                                                make their rates converge shall be ECU 445 per 1 000
                                                                litres .
                           Article 4a                                                    Article 4a
As from 1 January 1993, the rate of excise duty on              As from 1 January 1993 , the minimum rate and the
unleaded petrol shall be ECU 50 lower than the rate             target rate of excise duty on leaded petrol shall be ECU
applicable to leaded petrol.                                     50 higher than the rate for unleaded petrol prescribed in
                                                                Article 4 .
                           Article 5                                                     Article 5
As from 1 January 1993 , the rate of excise duty on diesel      As from 1 January 1993 , the rate of excise duty on diesel
shall be not less than ECU 195 or more than ECU 205             shall be not less than ECU 245 or more than ECU 270
per 1 000 litres .                                              per 1 000 litres .
                           Article 6                                                     Article 6
As from 1 January 1993, the rate of excise duty on              Unchanged
heating gas oil shall not be less than ECU 47 or more
than ECU 53 per 1 000 litres .
                           Article 7                                                     Article 7
As from 1 January 1993 , the rate of excise duty on heavy       Unchanged
fuel oil shall not be less than ECU 16 or more than ECU
 18 per 1 000 kg.
                           Article 8                                                     Article 8
As from 1 January 1993, the minimum rate of excise              Unchanged
duty on liquid petroleum gas and methane used as road
fuel shall be ECU 84,5 per 1 000 litres .
                           Article 9                                                     Article 9
1 . As from 1 January 1993 , the minimum rate of                Unchanged
excise duty on kerosene when used as a propellant shall
be ECU 337 per 1 000 litres .
                                                                 la. As from 1 January 1993 , the target rate of excise
                                                                duty on kerosene intended for use as a propellant shall
                                                                be ECU 495 per 1 000 litres .
2 . As from 1 January 1993 , the rate of excise duty on         Unchanged
kerosene when used for other purposes shall not be less
than ECU 47 or more than ECU 53 per 1 000 litres .
 ---pagebreak---  No C 48 / 16                            Official Journal of the European Communities                                      22 . 2 . 92
                      ORIGINAL PROPOSAL                                                       AMENDED PROPOSAL
                          Article 10                                                              Article 10
As from 1 January 1993 , Member States may adjust their                 Unchanged
rates of excise duty on mineral oils provided that such
adjustments bring their rates more closely into line with
the target rates as fixed in accordance with Article 1 .
                          Article 11                                                              Article 11
Member States shall bring into force the laws, regu­                     Member States shall bring into force the laws, regu­
lations and administrative provisions necessary to comply               lations and administrative provisions necessary to comply
with this Directive not later than 31 December 1992 .                   with this Directive not later than 31 December 1992 .
They shall forthwith inform the Commission of any                       Where Member States adopt these provisions, these shall
provisions of national law which they adopt in the field                contain a reference to this Directive or shall be accom­
governed by this Directive .                                            panied by such reference at the time of their official
                                                                        publication . The procedure for such reference shall be
The provisions adopted pursuant to the first paragraph                  adopted by Member States .
shall make express reference to this Directive .
                          Article 12                                                              Article 12
This Directive is addressed to the Member States .                      Unchanged
              Amendment to the proposal for a Council Regulation (EEC) concerning financial cooperation
                                 in respect of all the Mediterranean non-member countries (')
                                                          (92 / C 48 / 09)
                                                        COM(92) 19 final
              (Submitted by the Commission pursuant to Article 149 (3) ofthe EEC Treaty on 3 February 1992)
              (') COM(91 ) 48 final (OJ No C 68 , 16. 3 . 1991 , p. 11 ).
                      ORIGINAL PROPOSAL                                                       AMENDED PROPOSAL
                           Article 2                                                               Article 2
1 . The purpose of the measures to be carried out                       1 . The purpose of the measures to be carried out
pursuant to Article 1 shall be :                                       pursuant to Article 1 shall be :
— the implementation of operations of regional interest                — the implementation of operations of regional interest
    in the various fields of cooperation,                                   in the various fields of cooperation,
— cooperation with regard to the environment.                          — cooperation with regard to the environment, to
                                                                            culture and to controlling population growth .