CELEX: 51999PC0461
Language: en
Date: 1999-10-04
Title: Proposal for a Council Decision authorising France to apply or to continue to apply reductions in, or exemptions from, excise duties on certain mineral oils used for specific purposes, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                  Brussels, 06.10.1999
                                                  COM(1999)461 final
                                  Proposal for a
                             COUNCIL DECISION
authorising France to apply or to continue to apply reductions in, or exemptions
    from, excise duties on certain mineral oils used for specific purposes, in
         accordance with the procedure provided for in Article 8(4) of
                              Directive 92/81/EEC
                         (presented by the Commission)
 ---pagebreak---                             EXPLANATORY MEMORANDUM
Under Article 8(4) of Council Directive 92/81/EEC on the harmonisation of the
structures of excise duties on mineral oils1, the Council, acting unanimously on a
proposal from the Commission, may authorise any Member State to introduce
exemptions from, or reductions in, excise duties on grounds of specific policy
considerations.
The French authorities have informed the Commission that they wish to apply a
differentiated rate of excise duty from 1 January 2000 to premium-grade unleaded
petrol containing a potassium-based additive to improve resistance to valve burn-out,
(or any other additive of equivalent effect). This fuel will replace premium-grade
leaded petrol, the marketing of which in the European Union is prohibited from
1 January 2000 by Council Directive 98/70/EC.
In accordance     with    Directive  92/81/EEC, the       other  Member States     have   been
informed of this request.
The Directive provides for the Commission to review such exemptions and reductions
periodically. If the Commission considers that they may no longer be applied because
they distort competition or the operation of the internal market or are incompatible
with Community policy on protection of the environment, it is to present appropriate
proposals to the Council. In any event, this derogation must be reviewed no later than
31 December 2002, when the authorisation granted by the Decision expires. The
Council will review the situation on the basis of a Commission proposal and decide
whether the authorisation should be withdrawn, amended or extended.
1
        OJ L 316, 31.10.1992, p. 12. Directive as last amended by Directive 94/74/EC (OJ L 365,
        31.12.1994, p. 46).
                                                     2
 ---pagebreak---                                         Proposal for a
                                  COUNCIL DECISION
 authorising France to apply or to continue to apply reductions in, or exemptions
     from, excise duties on certain mineral oils used for specific purposes, 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
                                                                          2
harmonisation of the structures of excise duties on mineral oils , and in particular
Article 8(4),
Having regard to the proposal from the Commission,
(1)     Whereas, under Article 8(4) of Directive 92/81/EEC, the Council, acting
        unanimously on a proposal from the Commission, may authorise any Member
        State to introduce exemptions from, or reductions in, excise duties on mineral
        oils on grounds of specific policy considerations;
(2)     Whereas the French authorities have notified the Commission that they wish to
        apply a differentiated rate of excise duty from 1 January 2000 to premium-
        grade unleaded petrol containing a potassium-based additive to improve
        resistance to valve burn-out (or any other additive of equivalent effect);
(3)     Whereas the other Member States have been informed thereof;
(4)     Whereas     the   Commission      and   all   the  Member States     accept   that the
        application of differentiated rate of excise duty to premium-grade unleaded
        petrol containing additives is justified on environmental policy grounds and
        that it will not give rise to distortions of competition or hinder the operation of
        the internal market;
(5)     Whereas the Commission regularly reviews reductions and exemptions to
        check that they are compatible with the operation of the internal market or
        with Community policy on protection of the environment;
2
        OJ L 316, 31.10.1992, p. 12. Directive as last amended by Directive 94/74/EC (OJ L 365,
        31.12.1994, p. 46).
                                                     3
 ---pagebreak--- (6)     Whereas France has requested authorisation to apply differentiated rate of
        excise duty to premium-grade unleaded petrol containing additives from
        1 January 2000; whereas the Council is to review its application on the basis
        of a report from the Commission no later than 31 December 2002, when the
        authorisation granted by this Decision expires,
HAS ADOPTED THIS DECISION:
                                        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 oils3, and in particular the
minimum rates laid down in Articles 3 and 4 thereof, France is hereby authorised to
apply a differentiated rate of excise duty from 1 January 2000 to premium-grade
unleaded petrol containing a potassium-based additive to improve resistance to valve
burn-out (or any other additive of equivalent effect) until 31 December 2002.
                                        Article 2
This Decision is addressed to France.
Done at Brussels,
                                              For the Council
                                              The President
3
        OJ L 316, 31.10.1992, p. 19.
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