Article 1 
In accordance with the provisions of Article 8 (4) of Directive 92/81/EEC and without prejudice to the obligations laid down in Directive 92/82/EEC (2), the following Member States are hereby authorized, until 31 December 1996, to apply or to continue to apply the reductions in rates of excise duties or exemptions from excise duty as herein specified: 1. in the Kingdom of Belgium and in the Grand Duchy of Luxembourg: reduction in the rate of excise duty on heavy fuel oil to encourage the use of more environmentally friendly fuels. Such reduction shall be specifically linked to sulphur content and the weighted average rate of duty charged on heavy fuel oil shall respect the minimum rate of duty on heavy fuel oils as provided for in Community law in force; in no case can the reduced rate fall below ECU 6,5 per tonne; 2. in the Kingdom of Denmark: application of differential rates of excise 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 excise duty on mineral oils as provided for under Community law. 3. in the Italian Republic: reduction in the excise duty on fuel oil, for the production of steam, and for gas oil, used in ovens for drying and 'activating` molecular sieves in Reggio Calabria; in no case can the reduced rate fall below ECU 18 per tonne. 4. in the Republic of Austria: exemption from excise duty on 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.5. in the Portuguese Republic: reduction in excise duty on fuel oil consumed in the autonomous region of Madeira; this reduction may not be greater than the additional costs incurred in transporting the fuel oil to that region. 6. in the Republic of Finland: exemption from excise duty on 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. Article 2 This Decision is addressed to the Kingdom of Belgium, the Kingdom of Denmark, the Italian Republic, the Grand Duchy of Luxembourg, the Republic of Austria, the Portuguese Republic and the Republic of Finland. Done at Brussels, 22 December 1995. For the Council The President L. ATIENZA SERNA (1) OJ No L 316, 31. 10. 1992, p. 12. Directive as amended by Directive 94/74/EC (OJ No L 365, 31. 12. 1994, p. 46).
Article 2 
This Decision is addressed to the Kingdom of Belgium, the Kingdom of Denmark, the Italian Republic, the Grand Duchy of Luxembourg, the Republic of Austria, the Portuguese Republic and the Republic of Finland. Done at Brussels, 22 December 1995. For the Council The President L. ATIENZA SERNA (1) OJ No L 316, 31. 10. 1992, p. 12. Directive as amended by Directive 94/74/EC (OJ No L 365, 31. 12. 1994, p. 46).