CELEX: 51996PC0299
Language: en
Date: 1996-06-25
Title: Proposal for a COUNCIL DECISION authorising the French Republic 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, 25.06.1996
                                                 COM(96) 299 final
                                  Proposal for a
                             COUNCIL DECISION
                   authorising the French Republic 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---  ---pagebreak---                                             -2
                          EXPLANATORY MEMORANDUM
 Under Article 8(4) of Council Directive 92/81/EEC1 on the harmonisation of the
 structures of excise duties on mineral oils, 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 the grounds of specific policy
 considerations.
 The French authorities have informed the Commission that they wish to exempt, within
 the limits of an annual quota, liquefied petroleum gas and natural gas from excise duty
 when they are used as fuel for public transport under a programme for reducing
pollution, to which the procedure provided for in Article 8(4) should apply.
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 because
they distort competition or the operation of the internal market or are incompatible
with Community policy on protection of the environment, it presents appropriate
proposals to the Council. In any event, the derogation shall be reviewed before 31
December 1998. The Council will examined the situation on the basis of a proposal
from the Commission and decide whether to abolish, modify or extend the derogation.
      OJNoL316, 31.10.1992, p. 12.
 ---pagebreak---                                         Proposal for a
                                   COUNCIL DECISION
                         authorising the French Republic 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
harmonisation 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 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 the grounds of
specific policy considerations;
Whereas the French authorities have informed the Commission that they, as of 1
jannuray 1997, wish to exempt liquefied petroleum gas and natural gas from excise
duty when they are used as fuel for public transport under a programme for reducing
pollution, to which the procedure provided for in Article 8(4) should apply;
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 would not give rise
to distortions of competition or hinder the operation of the internal market;
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;
 Whereas, under Article 8(6) of Directive 92/81/EEC, the Council is to review the
 situation no later than 31 December 1996 on the basis of a report from the
 Commission,
 ---pagebreak---                                       A-
Whereas, the French Republic authorities have asked the derogation to apply from 1
January 1997, the Council shall, on the basis of a report from the Commission review
this specific derogation before 31 December 1998;
HAS ADOPTED THIS DECISION:
 ---pagebreak---                                            -5-
                                        AdicJeJL
Until 31 December 1998, in accordance with Article 8(4) of Directive 92/81/EEC and
without prejudice to the obligations laid down in Council Directive 92/82/EEC of
19 October 1992 on the approximation of the rates of excise duties on mineral oils,2
France is hereby authorised to apply an exemption from excise duty to liquefied
petroleum gas and natural gas when used as fuel for vehicles used for local public
transport, within the limits of an annual quota.
                                        Articled
This Decision is addressed to the French Republic.
Done at Brussels,                                      For the Council
                                                       The President
2
        OJ No L 316, 31.10.1992, p. 19.
 ---pagebreak---  ---pagebreak---                                                                    BSN 0254-1475
                                           4-
                                                            COM(96) 299 final
                                              DOCUMENTS
EN                                                                  02 09 12
                                    Catalogue number : CB-CO96-308-EN-C
                                                             ISBN 92-78-05765-7
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