CELEX: 51995PC0340
Language: en
Date: 1995-07-13
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
                                                             Brussels, 13.07.1995
                                                             COM(95) 340 final
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                                             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
                                    (presented by the Commission)
  J*'
 ---pagebreak---  ---pagebreak---                                            -2-
                          EXPLANATORY MEMORANDUM
Under Article 8(4) of Council Directive 92/81/EEC1                               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 Italian authorities have informed the Commission that they wish to continue applying
an exemption from excise duty on mineral oils used as fuel for aluminium production in
Sardinia.
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.
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                                       Proposal for a
                                   COUNCIL DECISION
  authorizing certain Member States in accordance with Article 8(4) of Council Directive
  92M I/EEC to introduce or continue to apply exemptions from, or reductions in, excise
                   duties on certain mineral oils used for spécifie 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 Italian authorities have informed the Commission that they wish ta continue
to apply an exemption from excise duty on mineral oils used as fuel for aluminium
production in Sardinia;
Whereas the other Member States have been informed of this notification;
Whereas the Commission and all the Member States accept that in order to avoid
distortions of competition, Italy should respect the minimum rates of duty on mineral oils
as provided for in Community law;
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 Italian Republic is hereby
authorized to apply reduced rates of excise duty on mineral oils used as fuel for aluminium
production in Sardinia until 31 December 1996 provided that such rates at all times
respect the minimum rates of duty on mineral oils as provided for in Community law
                                          Article 2
This Decision is addressed to the Italian Republic.
Done at Brussels,                                            For the Council
                                                              The President
        OJL 316, 31.10.1992, p. 19.
 ---pagebreak---                                                                    ISSN 0254-1475
                                                             COM(95) 340 final
                                              DOCUMENTS
EN                                                                   02 09 13
                                     Catalogue number : CB-CO-95-372-EN-C
                                                              ISBN 92-77-91592-7
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