CELEX: 51997PC0631
Language: en
Date: 1997-11-28
Title: Proposal for a Council Decision authorising the Kingdom of Denmark 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, 28.11.1997
                                                COM(97) 631 final
                                 Proposal for a
                            COUNCIL DECISION
    authorising the Kingdom of Denmark 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---                            EXPLANATORY MEMORANDUM
Under Article 8(4) of Council Directive 92/81 /EEC on the harmonisation of the structures
of excise duties on mineral oils,1 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 Danish authorities have informed the Commission that they wish to apply differential
rates of excise duty on petrol. The excise-duty rates would be directly linked to the
benzene content of the petrol.
In accordance with the Directive, 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 1999, 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 authorisation should be withdrawn, amended or extended.
         OJ No L 316, 31.10,1992, p. 12.
 ---pagebreak---                                        Proposal for a
                                  COUNCIL DECISION
           authorising the Kingdom of Denmark 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 grounds of specific
policy considerations;
Whereas the Danish authorities have notified the Commission that they wish to apply to
petrol, from 1 January 1988 at the earliest, differential rates of excise duty according to its
benzene content; whereas the procedure provided for in Article 8(4) should apply to such
a scheme;
 ---pagebreak--- Whereas the other Member States have been informed thereof;
Whereas the Commission and all the Member States accept that the application of
differential rates 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;
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 Denmark has requested authorisation to apply these differential rates from
 1 January 1998 at the earliest; whereas the Council is to review their application on the
basis of a report from the Commission no later than 31 December 1999, when the
authorisation granted by this Decision expires,
 ---pagebreak---                                              -4-
HAS ADOPTED THIS DECISION:
                                           Article 1
In accordance with Article 8(4) of Directive 92/81/EEC, Denmark is authorised until
31 December 1999 to apply differential rates of excise duty on petrol provided that these
differential rates are in accordance with 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 and in particular the minimum rates of excise duty provided for in
Articles 3 and 4 thereof.
                                           Article 2
This Decision is addressed to the Kingdom of Denmark.
Done at Brussels,                                                    For the Council,
                                                                     The President
 2
     OJNoL316, 31.10.1992, p. 19.
 ---pagebreak---  ---pagebreak---                                                                    ISSN 0254-1475
                                                           COM(97) 631 final
                                              DOCUMENTS
EN                                                                12   10 08
                                    Catalogue number : CB-CO-97-648-EN-C
                                                             ISBN 92-78-28235-9
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