CELEX: 51992PC0004
Language: en
Date: 1992-01-23
Title: Amended proposal for a COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE STRUCTURES OF EXCISE DUTIES ON MINERAL OILS

20 . 2 . 92                               Official Journal of the European Communities                      No C 45 / 3
                                                                     II
                                                             (Preparatory Acts)
                                                     COMMISSION
              Amended proposal for a Council Directive on the harmonization of the structures of excise
                                                         duties on mineral oils (')
                                                               (92 /C 45 /03)
                                                             COM(92) 4 final
              (Submitted by the Commission pursuant to Article 149 (J) ofthe EEC Treaty on 24 January 1992)
              C ) OJ No C 322 , 21 . 12 . 1990 , p. 18 .
                     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 rates of excise duty applicable to mineral
oils ;
Whereas it is necessary, if these duties are to be applied
in a uniform manner, to determine common definitions
for all the products concerned ;
Whereas it is useful to base such definitions on those set
out in the combined nomenclature which represents an
established comprehensive system providing a suitable
basis for taxation purposes ;
 ---pagebreak---  No C 45 / 4                            Official Journal of the European Communities                20 . 2 . 92
                       ORIGINAL PROPOSAL                                           AMENDED PROPOSAL
Whereas it is necessary to ensure that duty is charged on
 a common basis ;
Whereas it is necessary to lay down precisely at
 Community level the exemptions or rate reductions
which apply to those mineral oils which cross frontiers ;
Whereas, however, it is appropriate to permit Member
States to apply their own conditions to exemptions or
rate reductions linked to end uses within the territory of
the State,
 HAS ADOPTED THIS DIRECTIVE :
                    I. Field of application
                            Article 1
 1.   Member States shall impose on mineral oils a
harmonized excise duty in accordance with the
provisions of this Directive .
2.    Member States shall fix their rates in accordance
with Council Directive . . . approximating the rates of
excise duty on mineral oils .
                           Article 2
 1.   For the purpose of this Directive, 'mineral oil'
covers :
(a) products falling within CN code 2706, for use as
     substitutes for fuel oils ;
(b) products falling within CN codes 2707 99 11 and
     2707 99 19 of which 90 % or more of their volume
     distils at a temperature up to 215 °C and products
     falling within CN codes 2707 10 10 , 2707 10 90,
     2707 20 10 ,    2707 20 90 ,   2707 30 10 , 2707 30 90 ,
     2707 50 10 , 2707 50 91 and 2707 50 99 ;
(c) products falling within CN codes 2707 91 00 ,
     2707 99 91 and 2707 99 99 for use as substitutes for
     fuel oils ;
(d) products falling within CN code 2710, with the
     exception of those preprations which do not possess
     the qualities necessary for use as motor fuels ;
(e) products falling within CN code 2711 , excluding
     natural gas and methane except where those
     products are used as motor fuels ;
 ---pagebreak---  20 . 2 . 92                              Official Journal of the European Communities                            No C 45 / 5
                         ORIGINAL PROPOSAL                                             AMENDED PROPOSAL
 (f) products falling within CN codes 2712 20 00,
       2712 90 31 , 2712 90 33 , 2712 90 39 and 2712 90 90 ;
 (g) products falling within CN code 2713 with the
       exception of resinous products, used bleaching
       earth , acid residues and basic residues ;
 (h) products falling within CN code 2715 ;
 (i) products falling within CN code 2901 and codes
       2902 1 1 00 , 2902 19 90 , 2902 20 10 , 2902 20 90,
       2902 30 10, 2902 30 90, 2902 41 00, 2902 42 00,
       2902 43 00 , 2902 44 10 and 2902 44 90 ;
 (j) products falling within CN codes 3403 11 00,
       3403 19 10 , 3403 19 91 and 3403 19 99 ;
 (k) products falling within CN codes 3404 containing
       more than 85 % by weight of the products referred
       to in (f) or (g);
(1) products falling within CN codes 3811 21 00 and
       3811 29 00 ;
(m) products falling within CN codes 3811 19 00 and
       3811 90 00 ;
(n) products falling within CN codes 3817 10 10,
       3817 10 90 and 3817 20 00 ;
2.      Those mineral oils, other than those for which a
level of duty is specified in Directive . . ., shall be subject
to excise duty if intended for use, offered for sale or
used as fuel or road fuel. The rate of duty to be charged
shall be fixed, according to use, at the rate for the equi­
valent fuel or road fuel .
3 . In addition to the taxable products enumerated in
paragraph 1 , any product similar in nature to mineral
oils and intended for use, offered for sale or used as
motor fuel , or as an additive or extender in motor fuels,
shall also be taxed as motor fuel .
                                                                    4.   For the purpose of this Directive, 'products falling
                                                                    within CN code' shall mean those listed under the said
                                                                    heading in the CN in force.
 ---pagebreak---   No C 45 / 6                           Official Journal of the European Communities                20 . 2 . 92
                        ORIGINAL PROPOSAL                                          AMENDED PROPOSAL
             II . Establishment of the excise duty                Unchanged
                             Article 3
 In each Member State, mineral oils shall be subject to a
 specific excise duty calculated per 1 000 litres of product
 at a temperature of 15 °C . However, for products enu­
 merated in Article 2 ( 1 ) used as heavy fuel oils, the
 specific duty shall be calculated per 1 000 kilograms of
 product.
                             Article 4
 1 . In addition to the common provisions defining the
 chargeable event as set out in Directive . . the offer for
 sale or use as motor fuel, or as an additive or extender,
 as provided for in Article 2 ( 3 ) shall also be considered
 as a chargeable event giving rise to the excise duty in the
 case of mineral oils .
 2 . The consumption of mineral oils within the
 curtilage of an establisment producing mineral oils shall
 not be considered as a chargeable event giving rise to the
 excise duty except when such consumption is for
 purposes not related to that production or for the
 propulsion of motor vehicles .
                            Article 5
 1 . Without prejudice to the provisions of Article 6 , an
establishment in which the products referred to in Article
 2 ( 1 ) are manufactured or subject to a specific process
within the meaning of additional note 4 to Chapter 27 of
the CN is considered as an establishment producing
mineral oils .
2.       Member States shall not be obliged to treat as
'establishments producing mineral oils', those estab­
lishments in which the only products manfactured are
lubricants not subjet to the harmonized excise duty.
                            Article 6
Member States shall not be obliged to treat as
'production of mineral oils':
(a) operations during which small quantities of mineral
     oils are obtained incidentally ;
(b) operations by which the user of a mineral oil makes
     its reuse possible in his own undertaking provided
     that the amounts of excise duty already paid on such
     oil is not lower than the amount of excise duty
     which would be due were the reused oil to be liable
     again to the excise duty ;
 ---pagebreak---   20 . 2 . 92                               Official Journal of the European Communities                No C 45 / 7
                         ORIGINAL PROPOSAL                                             AMENDED PROPOSAL
  (c) the operation consisting of mixing, outside a
        production establishment or a bonded warehouse,
        mineral    oils with    other    mineral  oils or other
        materials , provided :
        — that excise duty on the components has been paid
            previously,
            and
        — that the amout paid is not less than the amount
            of excise duty which would be chargeable on the
            mixture .
 The first proviso shall not apply where the mixture is
 exempted for a specific use .
 The second proviso shall not apply where components to
 which different rates apply have to be mixed for
 technical reasons .
                               Article 7
  1 . In addition to the common provision on the
 payment of excise duty as set out in Council Directive
 . . , excise duty on mineral oils shall also become due :
— upon the occurrence of one of the chargeable events
       referred to in Article 4 ,
— when it is established that a final use condition
       necessary for the benefit of a reduced rate of duty or
       an exemption is not or is no longer fulfilled.
2 . On a change in one or more rates of the excise
duty, stocks of mineral oil released for consumption may
be subject to an increase in or reduction of the excise
duty.
Rules for recovering the increase or the repayment of the
excess of the excise duty shall be determined by the
Member States .
                               Article 8
1.       In addition to the common provisions on exempt
uses of excisable products as set out in Directive . . . and
without prejudice to other Community provisions,
Member States shall exempt the following products
under conditions which they shall lay down for the
purpose of ensuring the correct and straightforward
application of such exemptions and of preventing any
evasion, avoidance or abuse :
 ---pagebreak--- No C 45 / 8                             Official Journal of the European Communities                                20 . 2 . 92
                     ORIGINAL PROPOSAL                                                AMENDED PROPOSAL
(a) oils used for purposes other than as motor fuels or as
     heating fuels ;
(b) oils used as fuel for the propulsion of railway
     vehicles running on public railway networks ;
(c) gases referred to in Article 2 ( 1 ) (e) and (1) used for
     purposes other than as motor fuels ;
(d) oils supplied for use as fuels for the purpose of air
     navigation other than private pleasure flying.
     For the purpose of this Directive, 'private pleasure
     flying' means the use of aircraft by the owner thereof
     or the natural or legal person who enjoys their use
     either through hire or through any other means, for
     purposes other than commercial purposes and in
     particular other than for carriage of passengers or
     goods for consideration ;
(e) oils supplied for use as fuel for the purpose of navi­
     gation on inland waterways and within Community
     waters (including fishing) other than for use in
     private pleasure craft.
     For the purposes of this Directive, 'private pleasure
     craft' means craft used by the owner thereof or the
     natural or legal person who enjoys their use either
     through hire or through any ohter means, for
     purposes other than commercial purposes and in
     particular other than for the carriage of passengers
     or goods for consideration .
2.     Without prejudice to other Community provisions,           2.   Without prejudice to other Community provisions,
Member States shall remain free to determine the                  Member States shall remain free to determine the
exemptions or reductions in the rate of duty which they           exemptions or reductions in the rate of duty which they
apply to mineral oils used under fiscal control :                 apply to mineral oils used under fiscal control :
— in the process of producing electricity by public                  in the process of producing electricity by public
    utilities ,                                                      utilities,
— in agriculture, horticulture, forestry and inland               — in agriculture, horticulture, forestry and inland
    fisheries ,                                                      fisheries,
 ---pagebreak--- 20 . 2 . 92                             Official Journal of the European Communities                           No C 45 / 9
                      ORIGINAL PROPOSAL                                                 AMENDED PROPOSAL
     in the area of local public transport.                            in the area of local public transport,
                                                                       in the area of pilot projects for the technological
                                                                       development of more environmentally friendly
                                                                       products .
3 . If the Commission considers that the exemptions or            Unchanged
reductions provided for in paragraphs 1 and 2 are no
longer sustainable, particularly in terms of fair compe­
tition or distortion to the functioning of the internal
market, or Community policy in the area of protection
of the environment, it shall submit appropriate proposals
to the Council .
4. In any event, and at the latest before 31 December
 1996, the Council shall review the situation with regard
to the exemptions or reductions provided for in para­
graphs 1 and 2 on the basis of a report from the
Commission and shall determine on a proposal from the
Commission, after consultation with the European
Parliament, whether any or all of them shall be
abolished .
5 . Member States shall be free to give effect to the
exemptions or reductions in the rate of duty listed in
paragraphs 1 and 2 by means of a refund of excise paid.
                         III . Controls
                            Article 9
Pending the establishment of Community norms for the              By 31 December 1992 the Council shall adopt
colouring and marking of those mineral oils used at a             Community rules for the colouring and marking of those
reduced rate as fuel or as motor fuel, Member States will         mineral oils used at a reduced rate as fuel or as motor
take all necessary measures to prevent improper use .             fuel .
                     IV. Final provisions                         Unchanged
                           Article 10
Where necessary, the Community measures to give effect
to this Directive shall be adopted by the Commission
according to the procedure provided for in Title VI of
Council Directive . . . concerning the general
arrangements for products subject to excise duty and on
the holding and movement of such products .
 ---pagebreak--- No C 45 / 10                              Official Journal of the European Communities                                20 . 2 . 92
                     ORIGINAL PROPOSAL                                                     AMENDED PROPOSAL
                         Article 11
Member States shall bring into force the laws , regu­
lations and administrative provisions necessary to comply
with this Directive not later than 31 December 1992 .
When the Member States adopt such provisions they
shall contain a reference to this Directive or shall be
accompanied by such a reference on official publication .
The Member States shall lay down the manner in which
such reference shall be made .
                         Article 12
This Directive is addressed to the Member States .
              Amendment to the proposal for a Council Directive on the general arrangements for products
                      subject to excise duty and on the holding and movement of such products (')
                                                           (92 / C 45 / 04)
                                                         COM(92) 6 final
              (Submitted by the Commission pursuant to Article 149 (3) ofthe EEC Treaty on 24 January 1992)
              (') OJ No C 322 , 21 . 12 . 1990 , p. 1 .
                     ORIGINAL PROPOSAL                                                     AMENDED PROPOSAL
                          TITLE I                                                              TITLE I
                     General provisions                                                   General provisions
                          Article 1                                                            Article 1
1.    This Directive lays down the arrangements for                    1.   This Directive lays down the arrangements for
excise duties and other indirect taxes which are levied               excise duties and other indirect taxes which are levied
directly or indirectly on the consumption of products,                directly or indirectly on the consumption of products,
except for value added tax and taxes established by the               except for value added tax and taxes established by the
institutions of the European Communities.                             institutions of the European Communities.
2 . The particular provisions relating to the rates and               Unchanged
structures of duty on products subject to excise duty are
contained in Directives . . ..