Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils

COUNCIL DIRECTIVE 92/82/EEC  of 19 October 1992  on the approximation of the rates of excise duties on mineral oils
THE COUNCIL OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof,
Having regard to the proposal from the Commission (1),
Having regard to the opinion of the European Parliament (2),
Having regard to the opinion of the Economic and Social Committee (3),
Whereas Directive 92/12/EEC (4) lays down provisions on the general arrangements for products subject to excise duty;
Whereas Directive 92/81/EEC (5) lays down provisions relating to the structures of excise duty applicable to mineral oils;
Whereas Member States must apply minimum rates of excise duty on these products by 1 January 1993 if the internal market is to be achieved by that date;
Whereas the excise rate on mineral oils should be charged at a specific rate by reference to a fixed quantity of the chargeable products;
Whereas it is possible to permit certain Member States to apply reduced rates to products consumed within particular regions of their territories;
Whereas it is necessary for the rates laid down in this Directive to be reviewed periodically on the basis of a Commission report taking account of all the appropriate factors;
Whereas a mechanism should be set up to enable specific amounts expressed in ecu to be converted into national currency,