CELEX: 51996PC0156
Language: en
Date: 1996-04-15
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, 15.04.1996
                                                      COM(96) 156 final
                                      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 exemptionsfrom,or reductions in,
              excise duties on certain mineral oils used for specific purposes
                             (presented by the Commission)
 ---pagebreak---  ---pagebreak---                                             -2-
                          EXPLANATORY MEMORANDUM
Under Article 8(4) of Council Directive 92/81/EEC1 of 19 October 1992 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 Irish authorities have informed the Commission that they wish to apply differentiated
rates of excise duty on unleaded petrol to reflect different environmental categories.
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 a report
to the Council on such exemptions and reductions no later than 31 December 1996.
         OJ No L 316, 31.10.1992, p. 12.
 ---pagebreak---                                              -3-
                                       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
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 Irish authorities have informed the Commission that they wish to apply
differentiated rates of excise duty on unleaded petrol to reflect different environmental
categories;
Whereas the other Member States have been informed of this notification;
Whereas the Commission and all the Member States accept that such exemption is
justified on the grounds of specific policy considerations and that it does not give rise to
distortions of competition or hinder the operation of the internal market;
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---                                           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 excise duties on mineral oils, the Republic of Ireland is hereby
authorized to apply until 31 December 1996 differentiated rates of excise duty on
unleaded petrol to reflect different environmental categories, provided that such rates at
all times respect the minimum rates of duty on mineral oils laid down in Community law.
                                          Article 2
This Decision is addressed to the Republic of Ireland.
Done at Brussels,                                            For the Council
                                                             The President
         OJ No L 316, 31.10.1992. p. 19.
 ---pagebreak---                                                                     ISSN 0254-1475
                                                             COM(96) 156 final
                                              DOCUMENTS
EN                                                                             09
                                     Catalogue number : CB-CO-96-168-EN-C
                                                              ISBN 92-78-02613^1
Office for Official Publications of the European Communities
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