CELEX: 51994PC0493
Language: en
Date: 1994-11-17
Title: Proposal for a COUNCIL DECISION authorizing certain Member States to apply or to continue to apply to certain mineral oils when used for specific purposes reductions in or exemptions from excise duty, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                         C0M(94) 493 final
                                                         Brussels, 17.11.1994
                                 Proposal for a
                                COUNCIL PECISIQN
          authorizing certain Member States to apply or to continue to apply to
          certain mineral oils when used for specific purposes reductions in or
       exemptions from excise duty, in accordance with the procedure provided for
                         in Article 8(4) of Directive 92/81/EEC
                      (presented by the Commission)
 ---pagebreak---                                                •    •  '  - 2 -
ËXPLANATORY MEMORANDUM
Pursuant to Article 8(4) of Council Directive 92/81/EEC on the harmonization of the structures of excise duties
on mineral oils,l the Council, acting unanimously on a proposal from the Commission, may authorize any
Member State to introduce, for certain special policy reasons, exemptions from or reductions in excise duty.
The Irish, United Kingdom, French, German, Portuguese and Spanish authorities have informed the
Commission that they wish to exempt from excise duties waste oils which are re-used as fuel, either directly
after recovery or following a recycling process, and the re-use of which is subject to duty.
The Italian authorities have informed the Commission that, pending the entry into force of a law reorganizing
the free zone of Gorizia, they wish to continue to apply to mineral oils consumed in the regions of Udine and
Trieste the reductions in or exemptions from excise duties which expire on 31 December 1994. The
Commission suggests that a period of four years should be sufficient for this purpose.
The Italian authorities have also informed the Commission that they wish to exempt from excise duties fuel oil,
required for the production of steam, and gas oil, used in ovens for drying and "activating" molecular sieves in
Reggio Calabria. The latter are products widely used by the chemical, petrochemical and petroleum industries
(chiefly for the purification of gases and liquids), and also have applications in certain manufacturing activities
(double glazing, refrigerators, etc.).
The said Reggio Calabria plant is the only one of its kind in Italy, and is situated in a region which, because it
suffers from the unfavourable economic and employment situation referred to in Article 92(3 )(a) of the EC
Treaty, is eligible for aid and assistance to help improve the standard of living and develop employment.
Because of its geographical location, it is also impossible for the Region of Calabria to be connected to the
national methane gas distribution network, and hence the company in question facing the prospect of being at a
disadvantage compared with its European competitors in the sector (various companies with plants in France,
Germany and Switzerland) which, for the same purposes, use duty-exempt natural gas.
The Danish authorities have informed the Commission that they wish to introduce differential rates of duty on
petrol between petrol distributed from petrol stations equipped with a return system for petrol fumes and petrol
distributed from other petrol stations in order to provide an incentive for owners of petrol stations to install
return systems for petrol fumes on Danish petrol stations.
As part of a strategy to limit the exhaust of volatile organic components ( VOC's) to the atmosphere, the Danish
government plans to introduce regulations on the exhaust of petrol fumes from the filling of petrol on cars .
In accordance with the provisions of the Directive, the other Member States have been notified of these requests.
The proposal prepared by the Commission will enable the Council to decide whether to grant the authorizations
requested.
The Directive provides for periodic review of exemptions and reductions by the Commission. If it considers that
they are no longer sustainable because they distort competition or the proper functioning of the internal market,
or in view of Community policy on environmental protection, the Commission is to present appropriate
proposals to the Council. In any event, it is to present to the Council by 31 December 1996 at the latest a report
on the exemptions and reductions.
1    OJNoL 316, 31.10.1992.
                                                                                                                (:
 ---pagebreak---                                                     Proposal for a
                                               COUNCIL DECISION
                       authorizing certain Member States to apply or to continue to apply to
                        certain mineral oils when used for specific purposes reductions in or
                   exemptions from excise duty, 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 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, pursuant to Article 8(4) of Directive 92/81/EEC, the Council, acting unanimously on a proposal from
 the Commission, may authorize any Member State to introduce, for certain special policy reasons, exemptions
 from or reductions in the excise duty charged on mineral oils;
 Whereas certain Member States have notified the Commission of their intention to continue to apply certain
 exemptions or reductions already provided for in their tax law or to introduce exemptions or reductions to which
 the procedure provided for in Article 8(4) should be applied;
 Whereas the other Member States have been informed thereof;
 Whereas it is accepted by the Commission and by all Member States that these exemptions or reductions are
justified by specific policies and do not give rise to distortions of competion or interfere with the proper
functioning of the internal market;
Whereas reductions and exemptions will be regularly reviewed by the Commission in order to ensure that they
are compatible with the proper functioning of the internal market or with Community policy on environmental
protection;
 Whereas, pursuant to Article 8(6) of Directive 92/81/EEC, the Council is to review the situation by
 31 December 1996 at the latest on the basis of a report from the Commission,
HAS ADOPTED THIS DECISION:
                                                                                                            0
 ---pagebreak---                                                              2-
                                                         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 oils, the
following Member States are hereby authorized to apply or to continue to apply the reductions in or exemptions
from excise duty as herein specified:
1.   in Ireland
2.   in the United Kingdom of Great Britain and Northern Ireland
3.   in the French Republic
4.   in the Federal Republic of Germany
5.   in the Portuguese Republic and
6.   in the Kingdom of Spain:
-    for waste oils which are re-used as fuel, either directly after recovery or following a recycling process for
     waste oils, and the re-use of which is subject to duty;
7.   in the Italian Republic:
 -•   for mineral oils consumed in the regions of Udine and Trieste, for a period of 4 years from 1 January 1995.
        for fuel oil, for the production of steam,and for gas oil, used in ovens for drying and "activating"
     molecular sieves in Reggio Calabria.
8.   in the Kingdom of Danemark:
           - differential rates of duty between petrol distributed from petrol stations equipped with a return system
           for petrol fumes and petrol distributed from other petrol stations provided that such rates at all times
           respect the minimum rates of duty on mineral oils as provided for in Community law.
                                                        Article 2
This Decision is addressed to Ireland, the United Kingdom of Great Britain and Northern Ireland, the French
Republic, the Federal Republic of Germany, the Portuguese Republic, the Kingdom of Spain the Italian
Republic and the Kindom of Danemark.
Done at Brussels,
                                                                               For the Council
                                                                               The President
          OJ No L 316 , 31.10.1992, p. 19
 ---pagebreak---                               ISSN 0254-1475
                       COM(94) 493 final
                 DOCUMENTS
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   Catalogue number : CB-CO-94-521-EN-C
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