CELEX: 51995PC0260
Language: en
Date: 1995-06-13
Title: Proposal for a COUNCIL DECISION authorizing certain Member States to introduce or continue to apply exemptions from, or reductions in, excise duties on certain mineral oils used for specific purposes in accordance with Article 8(4) of Council Directive 92/81/EEC

COMMISSION OF THE EUROPEAN COMMUNITIES
                                           Brussels, 13.06.1995
                                           COM(95)260 final
                            Proposal for a
                       COUNCIL DECISION
authorizing certain Member States to introduce or continue to apply exemptions from, or
reductions in, excise duties on certain mineral oils used for specific purposes in
accordance with Article 8(4) of Council Directive 92/81/EEC
                   (presented by the Commission)
 ---pagebreak---  ---pagebreak---                                    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 Italian authorities have informed the Commission that they intend to continue applying a reduction
in excise duty on petrol consumed on the territory of Friuli-Venezia Giulia. Reductions are to be
graduated over four geographical areas according to their distance from the border.
The Member States have been informed of this application in accordance with the Directive. The
Commission has drafted this proposal, which will enable the Council to decide whether authorization
should be granted.
The Directive provides for the Commission to review such exemptions and reductions periodically. If the
Commission considers that they are no longer sustainable on the grounds that they distort competition or
the operation of the internal market or arc 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.
          OJL 316, 31.11.1992
 ---pagebreak---                                                 Proposal for a
                                           COUNCIL DECISION
authorizing certain Member States to introduce or continue to apply exemptions from, or reductions in,
excise duties on certain mineral oils used for specific purposes in accordance with Article 8(4) of Council
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 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 intend to apply a reduction in
excise duty on petrol consumed on the territory of Friuli-Venezia Giulia which is provided for in their tax
legislation and to which the procedure provided for in Article 8(4) should apply;
Whereas the Cooperation Agreement signed by the EC and Slovenia on 23 March 199.1 provides for
safeguard measures in the event of serious disturbances in any sector of the economy or difficulties which
might bring about a serious deterioration in the economic situation of a region;
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 docs 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/S1/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:
                                                   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/S2/EEC of 19 October 1992 on the approximation of the rates of excise
 duties on mineral oils , the Italian Republic is authorized to apply a reduction in excise duty on petrol
 consumed on the territory of Friuli-Venezia Giulia until 31 December 1996.
           OJNoL316, 31.10.1992, p. 19
 ---pagebreak---                                                  Article 2
This Decision is addressed to the Italian Republic.
Done at Brussels,../../..                                  For the Council
                                                            The President
 ---pagebreak---                                                                   ISSN 0254-1475
                                                            COM(95) 260 final
                                              DOCUMENTS
EN                                                                       09 12
                                     Catalogue number : CB-CO-95-281-EN-C
                                                             ISBN 92-77-90327-9
Office for Official Publications of the European Communities
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