CELEX: 32000D0283(01)
Language: en
Date: 2000-04-10 00:00:00
Title: 2000/283/EC: Council Decision of 10 April 2000 authorising the Federal Republic of Germany to apply a reduced rate of excise duty to certain mineral oils, when used for specific purposes, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC

14.4.2000              EN                        Official Journal of the European Communities                                             L 94/33
                                                                         II
                                                     (Acts whose publication is not obligatory)
                                                                COUNCIL
                                                             COUNCIL DECISION
                                                               of 10 April 2000
                authorising the Federal Republic of Germany to apply a reduced rate of excise duty to certain
                mineral oils, when used for specific purposes, in accordance with the procedure provided for in
                                                     Article 8(4) of Directive 92/81/EEC
                                                                 (2000/283/EC)
THE COUNCIL OF THE EUROPEAN UNION,                                                    State aid procedures under Articles 87 and 88 of the
                                                                                      Treaty.
Having regard to the Treaty establishing the European
Community,                                                                   (5)      The Commission regularly reviews reductions and
                                                                                      exemptions to check that they are compatible with the
                                                                                      operation of the internal market or with Community
Having regard to Council Directive 92/81/EEC of 19 October                            policy on protection of the environment.
1992 on the harmonisation of the structures of excise duties
on mineral oils (1), and in particular Article 8(4) thereof,
                                                                             (6)      The Federal Republic of Germany has requested author-
                                                                                      isation from 1 November 2001 to 31 December 2002
Having regard to the proposal from the Commission,                                    to apply to fuels with a maximum sulphur content of
                                                                                      50 ppm a mineral oil tax of 3 pfennigs per litre less
                                                                                      than on fuels with a higher sulphur content. The Council
Whereas:                                                                              is to review its application on the basis of a proposal
                                                                                      from the Commission no later than 31 December 2002,
                                                                                      when the authorisation granted by this Decision expires,
(1)      Pursuant to Article 8(4) of Directive 92/81/EEC, the
         Council, acting unanimously on a proposal from the
         Commission may authorise any Member State to intro-
         duce further exemptions or reductions in the excise duty
         charged on mineral oils for specific policy considera-
         tions.                                                              HAS ADOPTED THIS DECISION:
(2)      The German authorities have informed the Commission
         that they wish to bring a new law on the continuation                                             Article 1
         of environmental tax reforms into force on 1 January
         2000, differentiating levels of mineral oil duty on fuels
         according to their sulphur content.                                 In accordance with Article 8(4) of Council Directive 92/
                                                                             81/EEC, the Federal Republic of Germany is hereby authorised
                                                                             from 1 November 2001 to 31 December 2002 to apply a
(3)      The other Member States have been informed thereof.                 differential rate of excise duty to fuels with a maximum
                                                                             sulphur content of 50 parts per million provided that these
                                                                             differential rates are in accordance with the obligations laid
(4)      The German authorities have notified the draft law on               down in Council Directive 92/82/EEC of 19 October 1992 on
         the continuation of environmental tax reforms to the                the approximation of the rates of excise duties on mineral
         Commission under Article 88(3) of the Treaty. This                  oils (2), and in particular the minimum rates of excise duty
         Decision does not prejudge the outcome of the relevant              provided for in Articles 4 and 5 thereof.
(1) OJ L 316, 31. 10. 1992, p. 12. Directive as last amended by Direc-       (2) OJ L 316, 31. 10. 1992, p. 19. Directive as last amended by Direc-
    tive 94/74/EC (OJ L 365, 31.12.1994, p. 46).                                 tive 94/74/EC (OJ L 365, 31.12.1994, p. 46).
 ---pagebreak--- L 94/34       EN                     Official Journal of the European Communities                 14.4.2000
                                                         Article 2
        This Decision is addressed to the Federal Republic of Germany.
        Done at Luxembourg, 10 April 2000.
                                                                                  For the Council
                                                                                   The President
                                                                                     J. GAMA