CELEX: 51995PC0093
Language: en
Date: 1995-03-23
Title: Proposal for a COUNCIL DECISION authorizing certain Member States to apply or to continue to apply to certain mineral oils when used for specific purposes reductions in or exemptions from excise duty, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                 Brussels, 23.03.1995
                                                 COM(95) 93 final
                              Proposal for a
                        COUNCIL DECISION
   authorizing certain Member States to apply or to continue to apply to
   certain mineral oils when used for specific purposes reductions in or
exemptions from excise duty, in accordance with the procedure provided for
                  in Article 8(4) of Directive 92/81/EEC
                   (presented by the Commission)
 ---pagebreak--- EXPLANATORY MEMORANDUM
Pursuant to Article 8(4) of Council Directive 92/8 l/EEQYj 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, for certain special policy reasons, exemptions from or reductions in excise duty.
The Finnish authorities have informed the Commission that they wish to exempt from excise duties waste oils
which are reused as fuel, either directly after recovery or following a recycling process, and the re-use of which
is subject to duty.
In accordance with the provisions of the Directive, the other Member States have been notified of this request.
The Directive provides for periodic review of exemptions and reductions by the Commission. If it considers that
they are no longer sustainable because they distort competition or the proper functioning of the internal market,
or in view of Community policy on environmental protection, the Commission is to present appropriate
proposals to the Council. In any event, it is to present to the Council by 31 December 1996 at the latest a report
on the exemptions and reductions.
 1
     OJ No L 316, 31.10.1992.
 ---pagebreak---                                                     Q>
                                                   Proposal for a
                                              COUNCIL DECISION
                      authorizing certain Member States to apply or to continue to apply to
                      certain mineral oils when used for specific purposes reductions in or
                   exemptions from excise duty, in accordance with the procedure provided for
                                      in Article 8(4) of Directive 92/81/EEC
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, pursuant to Article 8(4) of Directive 92/81/EEC, the Council, acting unanimously on a proposal from
the Commission, may authorize any Member State to introduce, for certain special policy reasons, exemptions
from or reductions in the excise duty charged on mineral oils;
Whereas the Finnish authorities have informed the Commission that they wish to exempt from excise duties
waste oils which are re-used as fuel, either directly after recovery or following a recycling process, and the re-
use of which is subject to duty to which the procedure provided for in Article 8(4) should be applied;
Whereas the other Member States have been informed thereof;
 Whereas it is accepted by the Commission and by all Member States that this exemption are justified by specific
policies and do not give rise to distortions of competion or interfere with the proper functioning of the internal
 market;
 Whereas the exemption will be regularly reviewed by the Commission in order to ensure that this are
 compatible with the proper functioning of the internal market or with Community policy on environmental
 protection;
 Whereas, pursuant to Article 8(6) of Directive 92/81/EEC, the Council is to review the situation by
 31 December 1996 at the latest on the basis of a report from the Commission,
 HAS ADOPTED THIS DECISION:
 ---pagebreak---                                                      Article 1
   In accordance with Article 8(4) of Directive 92/81/EEC and notwithstanding the obligations laid down in
   Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils,
   the Finland are hereby authorized to apply exemption from excise duty for waste oils which are re-used as
   fuel, either directly after recovery or following a recycling process for waste oils, and the re-use of which is
   subject to duty. ' W
                                                     Article 2
   This Decision is addressed to the Finland Republic
Done at Brussels,
                                                                            For the Council
                                                                            The President
         OJNoL 316, 31.10.1992, p. 19
 ---pagebreak---                                                                    BSN 0254-1475
                                                             COM(95) 93 final
                                              DOCUMENTS
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                                     Catalogue number : CB-CO-95-106-EN-C
                                                              ISBN 92-77-86906-2
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