CELEX: 51996PC0298
Language: en
Date: 1996-06-25
Title: Proposal for a COUNCIL DECISION authorizing the Kingdom of Sweden 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

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                          COMMISSION OF THE EUROPEAN COMMUNITIES
                                                              Brussels, 25.06.1996
                                                              COM(96) 298 final
                                             Proposal for a
                                         COUNCIL DECISION
            authorizing the Kingdom of Sweden 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)
 ---pagebreak---  ---pagebreak---                            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 Swedish authorities have informed the Commission that they wish to extend
application of the reduced rate of excise duty on mineral oils used for industrial purposes,
as authorized in the Treaty of Accession2 (annex 9, item taxation 9G). Sweden wishes to
continue to apply a reduced rate of excise duty on mineral oils by introducing both a
lower rate than the standard rate and a reduced rate for enterprises with a very high
consumption of energy3.
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.
1
        OJ No L 316, 31.10.1992, p. 12.
2
        OJ No C 241, 29.8.1994, pp. 340
        The Swedish administration regards as large companies consuming energy, the
        companies where the C02 tax is higher than 0,8% of the turnover.
 ---pagebreak---                                        Proposal for a
                                   COUNCIL DECISION
           authorizing the Kingdom of Sweden 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 Swedish authorities have informed the Commission that they wish to apply a
reduced rate of excise duty on mineral oils used for industrial purposes, as authorized in
the Treaty of Accession;
Whereas Sweden wishes to apply a reduced rate of excise duty on mineral oils by
introducing both a lower rate than the standard rate and a reduced rate for enterprises
with a very high consumption of energy;
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---                                             -4-
                                          Article 1
Until 31 December 1998, 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 dunes on
mineral oils,4 Sweden is hereby authorized to apply a reduced rate of excise duty on
mineral oils used for industrial purposes by introducing both a lower rate than the
standard rate and a reduced rate for enterprises with a very high consumption of energy,
provided that such rates at all times respect the minimum rates of excise duty on mineral
oils laid down in Community law, and that it does not give rise to distortions of
competition.
                                          Article 1
This Decision is addressed to the Kingdom of Sweden.
Done at Brussels,                                           For the Council
                                                            The President
 4
         OJ No L 316, 31.10.1992, p. 19.
 ---pagebreak---                                       -S-
                                                                  ISSN 0254-1475
                                                            COM(96) 298 final
                                              DOCUMENTS
EN                                                                  02 B9 12
                                    Catalogue number : CB-CO-96-307-EN-C
                                                             ISBN 92-78-05754-1
Office for Official Publications of the European Communities
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