CELEX: 51990PC0434
Language: en
Date: 1990-11-07
Title: PROPOSAL FOR A COUNCIL DIRECTIVE ON THE HARMONIZATION OF THE STRUCTURES OF EXCISE DUTIES ON MINERAL OILS

N o C 322/18                                        Official J o u r n a l of t h e E u r o p e a n C o m m u n i t i e s                                  21. 12. 9 0
                          Proposal for a Council Directive o n the harmonization of the structures of excise duties
                                                                          o n mineral oils
                                                                       COM(90)        434 final
                                                (Submitted      by the Commission            on 27 September            1990)
                                                                           (90/C 322/04)
T H E COUNCIL OF T H E EUROPEAN COMMUNITIES,                                                                                  Article 2
H a v i n g regard t o t h e T r e a t y establishing t h e E u r o p e a n
                                                                                           1.    F o r t h e purposes of this Directive, 'mineral oil' covers:
E c o n o m i c C o m m u n i t y , a n d in p a r t i c u l a r Article 9 9
thereof,
                                                                                           (a) p r o d u c t s falling within C N c o d e 2706, f o r use as
H a v i n g regard t o t h e proposal f r o m t h e Commission,                                 substitutes f o r fuel oils;
H a v i n g regard t o t h e opinion of t h e E u r o p e a n Parliament,                  (b) p r o d u c t s falling within C N codes 2707 9 9 11 a n d
                                                                                                2707 99 19 of w h i c h 9 0 % o r m o r e of their v o l u m e
H a v i n g regard t o t h e opinion of t h e Economic a n d Social                             distils a t a t e m p e r a t u r e u p t o 215 ° C a n d p r o d u c t s
Committee,                                                                                      falling w i t h i n C N c o d e s 2 7 0 7 10 10, 2 7 0 7 10 9 0 ,
                                                                                                2707 2 0 10, 2707 2 0 90, 2 7 0 7 3 0 10, 2 7 0 7 3 0 90,
W h e r e a s C o u n c i l Directive ... lays d o w n p r o v i s i o n s                      2707 5 0 10, 2 7 0 7 5 0 9 1 a n d 2707 5 0 9 9 ;
relating t o t h e rates of excise d u t y applicable t o mineral
oils;
                                                                                           (c) p r o d u c t s falling within C N codes 2707 9 1 00,
                                                                                                2707 9 9 9 1 a n d 2707 9 9 9 9 f o r use a s substitutes f o r fuel
W h e r e a s it is necessary, if those duties a r e t o b e applied in a
                                                                                                oils;
u n i f o r m m a n n e r , t o determine c o m m o n definitions f o r all
the products concerned;
                                                                                           (d) p r o d u c t s falling within C N c o d e 2710, w i t h t h e
W h e r e a s it is useful t o base such definitions o n those set o u t                        exception of those p r e p a r a t i o n s which d o n o t possess
in t h e c o m b i n e d n o m e n c l a t u r e w h i c h represents a n                       t h e qualities necessary f o r use a s m o t o r f u e l s ;
established comprehensive system providing a suitable
basis f o r t a x a t i o n p u r p o s e s ;                                              (e) p r o d u c t s falling within C N c o d e 2711, excluding
                                                                                                natural gas a n d m e t h a n e except w h e n those p r o d u c t s
W h e r e a s it is necessary t o ensure t h a t d u t y is charged o n a                       are used a s m o t o r f u e l s ;
c o m m o n basis;
W h e r e a s it is necessary t o lay d o w n precisely a t C o m ­                        (f) p r o d u c t s falling within C N codes 2 7 1 2 2 0 00,
munity level t h e exemptions o r r a t e reductions which apply                                2712 9 0 31, 2712 9 0 33, 2712 9 0 3 9 a n d 2 7 1 2 9 0 9 0 ;
t o those mineral oils which cross f r o n t i e r s ;
                                                                                           (g) p r o d u c t s falling w i t h i n C N c o d e 2 7 1 3 w i t h t h e
Whereas, however, it is a p p r o p r i a t e t o p e r m i t M e m b e r                       exception of resinous p r o d u c t s , used bleaching e a r t h ,
States t o apply their o w n conditions t o exemptions o r r a t e                              acid residues a n d basic residues;
reductions linked t o end uses within t h e territory of t h e
State,
                                                                                           (h) p r o d u c t s falling within C N code 2 7 1 5 ;
H A S A D O P T E D T H I S DIRECTIVE:                                                     (i) p r o d u c t s falling within C N c o d e 2 9 0 1 a n d codes
                                                                                                2902 11 00, 2902 19 90, 2 9 0 2 2 0 10, 2902 2 0 90,
                                                                                                2 9 0 2 3 0 10, 2 9 0 2 3 0 90, 2 9 0 2 4 1 00, 2 9 0 2 4 2 00,
                                                                                                2 9 0 2 4 3 00, 2 9 0 2 4 4 10 a n d 2 9 0 2 4 4 9 0 ;
                              I. Field o f application
                                                                                           (j) p r o d u c t s falling within C N codes                 3403 11 00,
                                       Article 1                                                3403 19 10, 3403 19 9 1 a n d 3403 19 9 9 ;
1. M e m b e r States shall i m p o s e o n m i n e r a l oils a
                                                                                           (k) p r o d u c t s falling within C N code 3404 containing m o r e
harmonized excise d u t y in accordance with t h e provisions
                                                                                                t h a n 8 5 % by weight of t h e p r o d u c t s referred t o in (f) o r
of this Directive.
                                                                                                (g);
2. M e m b e r States shall fix their rates in accordance w i t h
Directive ... a p p r o x i m a t i n g t h e rates of excise d u t y o n                  (1) p r o d u c t s falling within C N codes 3 8 1 1 2 1 0 0 a n d
mineral oils.                                                                                   3811 29 0 0 ;
 ---pagebreak---   21. 12. 9 0                                                Official J o u r n a l of t h e E u r o p e a n C o m m u n i t i e s                                    N o C 322/19
  (m) p r o d u c t s falling within C N codes 3 8 1 1 19 0 0 a n d                                 2. M e m b e r States shall n o t be obliged t o treat a s
         3811 90 0 0 ;                                                                              'establishments p r o d u c i n g mineral oils', those establish­
                                                                                                    m e n t s in which t h e only p r o d u c t s m a n u f a c t u r e d a r e
                                                                                                    lubricants n o t subject t o t h e harmonized excise d u t y .
  (n) p r o d u c t s falling within C N                    codes         3817 1 0 1 0 ,
         3 8 1 7 10 9 0 a n d 3 8 1 7 2 0 00.
 2. T h o s e mineral oils, o t h e r t h a n t hos e f o r which a level                                                                Article 6
 of d u t y is specified in Directive ..., shall b e subject t o excise
 d u t y if intended f o r use, offered f o r sale o r used a s fuel o r
                                                                                                   M e m b e r States shall n o t b e obliged t o treat a s ' p r o d u c t i o n
 r o a d fuel. T h e r a t e of d u t y t o b e charged shall b e fixed,
                                                                                                   of mineral o i l s ' :
 according t o use, a t t h e r a t e f o r t h e equivalent fuel o r r o a d
 fuel.
                                                                                                    (a) operations d u r i n g which small quantities of mineral oils
                                                                                                         a r e obtained incidentally;
 3. In addition t o t h e t a x a b l e p r o d u c t s e n u m e r a t e d in
 p a r a g r a p h 1, a n y p r o d u c t similar in n a t u r e t o mineral oils
                                                                                                   (b) operations b y which t h e user of a mineral oil m a k e s its
 a n d intended f o r use, o ffered f o r sale o r used a s m o t o r fuel,
                                                                                                        reutilization possible in his o w n undertaking provided
 o r a s a n additive o r extender in m o t o r fuels, shall also b e
                                                                                                        t h a t t h e a m o u n t s of excise d u t y already paid o n such oil
 t a x e d a s m o t o r fuel.
                                                                                                        is n o t lower t h a n t h e a m o u n t of excise d u t y which
                                                                                                        w o u l d b e d u e w e r e t h e reused oil t o be liable again t o t h e
                                                                                                        excise d u t y ;
                    II. Establishment of the excise duty                                           (c) t h e o p e r a t i o n consisting of mixing, outside a p r o d u c t i o n
                                                                                                        establishment o r a b o n d e d warehouse, mineral oils w i t h
                                                                                                        o t h e r mineral oils o r o t h e r materials p r o v i d e d :
                                        Article 3
                                                                                                        — t h a t excise d u t y o n t h e c o m p o n e n t s h a s been paid
 In each M e m b e r State, mineral oils shall be subjected t o a                                             previously,
 specific excise d u t y calculated p e r 1 0 0 0 litres of p r o d u c t a t
 a t e m p e r a t u r e of 15 ° C . H o w e v e r , f o r p r o d u c t s referred t o                 and
 in Article 2 (1) used a s heavy fuel oils, t h e specific d u t y shall
 be calculated p e r 1 0 0 0 kilograms of p r o d u c t .
                                                                                                        — t h a t t h e a m o u n t p a i d is n o t less t h a n t h e a m o u n t of
                                                                                                              excise d u t y which w o u l d b e chargeable o n t h e
                                                                                                              mixture.
                                        Article 4
                                                                                                   T h e first proviso shall n o t apply w h e r e t h e m i x t u r e is
                                                                                                   exempted f o r a specific use.
 1. In addition t o t h e c o m m o n provisions defining t h e
chargeable event as set o u t in Directive ..., t h e o f f e r f o r sale                         T h e second proviso shall n o t apply w h e r e c o m p o n e n t s t o
o r use a s m o t o r fuel, o r a s a n additive o r extender, a s                                 which different rates apply h a v e been mixed f o r technical
provided f o r in Article 2 (3), shall also b e considered a s a                                   reasons.
chargeable event giving rise t o t h e excise d u t y in t h e case of
mineral oils.
2. T h e c o n s u m p t i o n of mineral oils within t h e curtilage                                                                    Article 7
of a n establishment p r o d u c i n g mineral oils shall n o t be
considered a s a chargeable event giving rise t o t h e excise                                     1. In addition t o t h e c o m m o n provision o n t h e p a y m e n t
d u t y except w h e n such c o n s u m p t i o n is f o r p u r p o s e s n o t                  of excise d u t y a s set o u t in Directive ..., excise d u t y o n
related t o t h a t p r o d u c t i o n o r f o r t h e propulsion of m o t o r                   mineral oils shall also become d u e :
vehicles.
                                                                                                  — u p o n t h e occurrence of o n e of t h e chargeable events
                                                                                                        referred t o in Article 4,
                                        Article 5                                                 — w h e n it is established t h a t a final use condition
                                                                                                        necessary f o r t h e benefit of a reduced r a t e of d u t y o r a n
1. W i t h o u t prejudice t o t h e provisions of Article 6, a n                                       exemption is n o longer fulfilled.
establishment in which t h e p r o d u c t s referred t o in Article 2
(1) a r e m a n u f a c t u r e d o r subject t o a specific process within                       2. O n a change in o n e o r m o r e rates of t h e excise
t h e m e a n i n g of additional n o t e 4 t o C h a p t e r 2 7 of t h e C N is                 d u t y , stocks of mineral oil released f o r c o n s u m p t i o n m a y b e
considered a s a n establishment p r o d u c i n g mineral oils.                                  subject t o a n increase in o r reduction of t h e excise d u t y .
 ---pagebreak--- N o C 322/20                                   Official Journal of the European Communities                                           21. 12. 90
Rules f o r recovering the increase o r the repayment of the              exemptions o r reductions in the rate of duty which they
excess of the excise duty shall be laid d o w n by the M e m b e r        apply t o mineral oils used under fiscal control:
States.
                                                                          — in the process of producing electricity by public utilities,
                                                                          — in agriculture, horticulture, forestry and inland fish­
                                                                                eries,
                                                                          — in the area of local public transport.
                              Article    8
                                                                          3. If the Commission considers that the exemptions o r
                                                                          reductions provided f o r in paragraph 1 and 2 are n o longer
1. In addition t o the c o m m o n provisions o n exempt uses             sustainable, particularly in terms of fair competition o r
of exciseable products as set o u t in Directive ..., a n d               distortion t o the functioning of the internal market, o r
without prejudice t o other Community provisions,                         Community policy in the area of protection of the
M e m b e r States shall exempt the following products under              environment, it shall submit appropriate proposals t o the
conditions which they shall lay d o w n f o r the purpose of              Council.
ensuring the correct and straightforward application of
such exemptions and of preventing any evasion, avoidance                  4. In any event, and a t t h e latest by 3 1 December 1996,
o r abuse:                                                                the Council shall review the situation with regard t o t h e
                                                                          exemptions o r reductions provided f o r in paragraphs 1 and
                                                                          2 o n the basis of a report f r o m the Commission a n d shall
                                                                          determine o n a proposal f r o m the Commission, after
(a) oils used for purposes other than as motor fuels o r as               consultation with the European Parliament, whether any o r
     heating fuels;                                                       all of them shall be abolished.
                                                                           5. M e m b e r States shall be free t o give effect t o the
(b) oils used as fuels f o r the propulsion of railway vehicles            exemptions o r reductions in the rate of duty listed in
     running o n public railway networks;                                  paragraphs 1 and 2 by means of a refund of excise paid.
(c) gases referred t o in Article 2 (1) (e) and (1) used for                                            III. Controls
     purposes other than as motor fuels;
                                                                                                           Article    9
 (d)oils supplied f o r use as fuels f o r the purposes of air             Pending the adoption of Community rules f o r the colouring
     navigation other than private pleasure flying. For the                and marking of those mineral oils used a t a reduced rate as
     purposes of this Directive, 'private pleasure flying'                 fuel o r as m o t o r fuel, M e m b e r States shall take all necessary
     means the use of aircraft by the owner thereof o r the                measures t o prevent improper use.
     natural o r legal person w h o enjoys their use either
     through hire o r through any other means, for purposes
     other than commercial purposes a n d in particular other
     than f o r carriage of passengers o r goods f o r consider­                                    IV. Final provisions
     ation ;
                                                                                                           Article   10
                                                                           Where necessary, the Community measures t o give effect t o
 (e) oils supplied f o r use as fuel f o r the purpose of navigation
                                                                           this Directive, shall be adopted by the Commission
     o n inland waterways and within Community waters
                                                                           according t o the procedure provided f o r in Title VI of
     (including fishing) other than f o r use in private pleasure
                                                                           Council Directive ... concerning the general arrangements
     craft.
                                                                           f o r products subject t o excise duty and o n the holding a n d
     For the purposes of this Directive, 'private pleasure
                                                                           movement of such products ( 1 ).
     craft' means craft used by the owner thereof o r the
     natural o r legal person w h o enjoys their use either
     through hire o r through any other means, f o r purposes
     other than commercial purposes and in particular other                                                Article   11
     than f o r the carriage of passengers o r goods f o r
     consideration.                                                        M e m b e r States shall bring into force the laws, regu­
                                                                           lations a n d administrative provisions necessary t o
 2. Without prejudice t o other Community provisions,
 M e m b e r States shall remain free t o determine t h e                  (*) See page 1 of this Official Journal [CC)M(90) 4 3 1 final].
 ---pagebreak--- 21. 12. 9 0                                              Official J o u r n a l of t h e E u r o p e a n C o m m u n i t i e s                                       N o C 322/21
comply w i t h this Directive n o t later t h a n 3 1 December                                  M e m b e r States shall lay d o w n t h e m a n n e r in which such
1992.                                                                                           reference shall b e m a d e .
W h e n t h e M e m b e r States a d o p t such provisions they shall
                                                                                                                                     Article 12
contain a reference t o this Directive o r shall b e ac­
c o m p a n i e d b y such a reference o n official publication. T h e                          T h i s Directive is addressed t o t h e M e m b e r States.
                     Proposal for a Council Decision concerning an action programme for the vocational qualification
                                              of young people and their preparation for adult and working life
                                                                            CC>M(90) 467 final
                                                    (Submitted       by the Commission              on 15 October           1990)
                                                                                ( 9 0 / C 322/05)
T H E COUNCIL OF T H E EUROPEAN COMMUNITIES,                                                    w h e r e a s t h e Commission h a s submitted a n evaluation
                                                                                                r e p o r t o n t h e p r o g r a m m e ; w hereas t h e Council, by
H a v i n g regard t o t h e T r e a t y establishing t h e E u r o p e a n                     Decision 9 0 / 2 6 8 / E E C ( 4 ), extended t h e p r o g r a m m e u p t o
E c o n o m i c C o m m u n i t y , a n d in p a r t i c u l a r Article 128                    3 1 December 1991 w i t h a view t o t a k i n g a decision later o n
thereof,                                                                                        a n overall Commission p r o p o s a l concerning initial vo­
                                                                                                cational training including follow-up of t h e y o u n g w o r k e r s
                                                                                                exchange p r o g r a m m e ; a n d whereas it is t h e responsibility
H a v i n g regard t o t h e p r o p o s a l f r o m t h e Commi s s i on,                      of t h e M e m b e r States, u n d e r Article 5 0 of t h e T r e a t y , t o
                                                                                                encourage, w ithin t h e f r a m e w o r k of a joint p r o g r a m m e ,
H a v i n g regard t o t h e opinion of t h e E u r o p e a n Parliament,                       t h e exchange of y o u n g w o r k e r s ;
H a v i n g regard t o t h e o p i n i o n of t h e E c o n o m i c a n d Social
Committee,
                                                                                                W h e r e a s t h e C o m m u n i t y C h a r t e r of t h e f u n d a m e n t a l social
W h e r e a s t h e f u n d a m e n t a l objectives of t h e c o m m o n                       rights of w o r k e r s , a d o p t e d a t t h e E u r o p e a n Council in
vocational training policy set d o w n in t h e second principle                                Strasbourg o n 9 December 1989 by t h e H e a d s of State a n d
in Council Decision 6 3 / 2 6 6 / E E C ( J ) refer, in particular t o                          G o v e r n m e n t s of 11 M e m b e r States, declares in p o i n t 2 3
t h e need t o g u a r a n t e e a d e q u a t e vocational training f o r all                  t h a t , 'following t h e end of compulsory education, y o u n g
a n d t o avoid a n y h a r m f u l interruption between completion                             people m u s t b e entitled t o receive initial vocational training
of general education a n d c o m m e n c e m e n t of vocational                                of a sufficient d u r a t i o n t o enable t h e m t o a d a p t t o t h e
training;                                                                                       requirements of their f u t u r e w o r k i n g life; f o r y o u n g
                                                                                                w o r k e r s , such training should t a k e place d u r i n g w o r k i n g
                                                                                                hours';
W h e r e a s t h e t e n t h principle in Decision 6 3 / 2 6 6 / E E C states
t h a t special measures m a y b e t a k e n in respect of special
p r o b l e m s concerning specific sectors of activity o r specific
categories of p e r s o n s ;
                                                                                                W h e r e a s t h e conclusions of t h e Council a n d Ministers of
                                                                                 2              Education, meeting within t h e Council of 14 December
W h e r e a s t h e Council, by Decision 8 7 / 5 6 9 / E E C ( ),
                                                                                                1989 ( 5 ), stressed t h e i m p o r t a n c e of t h e issues a t stake in
a d o p t e d a n action p r o g r a m m e f o r t h e vocational training
                                                                                                technical a n d vocational education a n d initial training a n d
of y o u n g people a n d their p r e p a r a t i o n f o r a d u l t a n d
                                                                                                asked t h e Commission t o p r o p o s e w a y s in w h i c h cooper­
w o r k i n g life (Petra), f o r a period of five years c o m m e n c i n g
1 J a n u a r y 1 9 8 8 ; w h e r e a s t h e Commi s s i on h a s presented a n                ation c a n b e achieved in this a r e a ;
interim r e p o r t o n t h e implementation of this Decision;
W h e r e a s t h e Council, by Decision 8 4 / 6 3 6 / E E C ( 3 ),
a d o p t e d a third joint p r o g r a m m e f o r t h e exchange of y o u n g                 W h e r e a s t h e E u r o p e a n Parliament a d o p t e d , o n 15 M a r c h
w o r k e r s in t h e C o m m u n i t y u p t o 3 1 December 1 9 9 0 ;                         1989, a resolution o n t h e social dimension of t h e internal
(!) OJ N o 63, 20. 4. 1963, p. 1338/63.
( 2 ) OJ N o L 346, 10. 12. 1987, p. 31.                                                        (4) OJ N o L 156, 21. 6. 1990, p. 8.
( 3 ) OJ N o L 331, 19. 12. 1984, p. 36.                                                        (5) OJ N o C 27, 6. 2. 1990, p. 4.