Article 1 
1. In accordance with Article 8(4) of Directive 92/81/EEC, Ireland shall be authorised to apply a differentiated rate of excise duty on low-sulphur (50 ppm) diesel fuel from 1 October 2001. 2. This differentiation in excise duty, not exceeding EUR 0,076 (IEP 0,06) per litre of fuel, must comply with the terms of Directive 92/82/EEC, and in particular the minimum rate laid down in Article 5 thereof. Article 2 The differentiated rate shall be accorded to all users of 50 ppm diesel purchased in Ireland, without discrimination. Article 3 Subject to a prior review by the Council, on the basis of a proposal from the Commission, this authorisation shall expire on 31 December 2004. Article 4 This Decision is addressed to Ireland. Done at Brussels, 4 December 2001. For the Council The President D. Reynders (1) OJ L 316, 31.10.1992, p. 12. Directive as last amended by Directive 94/74/EC (OJ L 365, 31.12.1994, p. 46). (2) OJ L 316, 31.10.1992, p. 19. Directive as last amended by Directive 94/74/EC. (3) OJ L 350, 28.12.1998, p. 58. Directive as amended by Commission Directive 2000/71/EC (OJ L 287, 14.11.2000, p. 46).
Article 2 
The differentiated rate shall be accorded to all users of 50 ppm diesel purchased in Ireland, without discrimination. Article 3 Subject to a prior review by the Council, on the basis of a proposal from the Commission, this authorisation shall expire on 31 December 2004. Article 4 This Decision is addressed to Ireland. Done at Brussels, 4 December 2001. For the Council The President D. Reynders (1) OJ L 316, 31.10.1992, p. 12. Directive as last amended by Directive 94/74/EC (OJ L 365, 31.12.1994, p. 46). (2) OJ L 316, 31.10.1992, p. 19. Directive as last amended by Directive 94/74/EC. (3) OJ L 350, 28.12.1998, p. 58. Directive as amended by Commission Directive 2000/71/EC (OJ L 287, 14.11.2000, p. 46).
Article 3 
Subject to a prior review by the Council, on the basis of a proposal from the Commission, this authorisation shall expire on 31 December 2004. Article 4 This Decision is addressed to Ireland. Done at Brussels, 4 December 2001. For the Council The President D. Reynders (1) OJ L 316, 31.10.1992, p. 12. Directive as last amended by Directive 94/74/EC (OJ L 365, 31.12.1994, p. 46). (2) OJ L 316, 31.10.1992, p. 19. Directive as last amended by Directive 94/74/EC. (3) OJ L 350, 28.12.1998, p. 58. Directive as amended by Commission Directive 2000/71/EC (OJ L 287, 14.11.2000, p. 46).
Article 4 
This Decision is addressed to Ireland. Done at Brussels, 4 December 2001. For the Council The President D. Reynders (1) OJ L 316, 31.10.1992, p. 12. Directive as last amended by Directive 94/74/EC (OJ L 365, 31.12.1994, p. 46). (2) OJ L 316, 31.10.1992, p. 19. Directive as last amended by Directive 94/74/EC. (3) OJ L 350, 28.12.1998, p. 58. Directive as amended by Commission Directive 2000/71/EC (OJ L 287, 14.11.2000, p. 46).