No L 52/18 Official Journal of the European Communities 22. 2. 97 COUNCIL DECISION of 17 February 1997 authorizing Member States to continue to apply to certain mineral oils, when used for specific purposes, existing reduced rates of excise duty or exemptions from excise duty in accordance with the procedure provided for in Article 8 (4) of Directive 92/81/EEC (97/136/EC) 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 harmonization 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, pursuant to Article 8 (4) of Directive 92/81/EEC, the Council, acting unanimously on a proposal from the Commission, may authorize any Member State to introduce further exemptions or reduc- tions in the excise duty charged on mineral oils for special policy considerations; Whereas, a number of derogations expire on 31 December 1996 and Member States have asked for them to be extended for a further limited period, HAS ADOPTED THIS DECISION: Article 1 In accordance with the provisions of Article 8 (4) of Directive 92/81/EEC and without prejudice to the obliga- tions provided for by Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils (%), the following Member States are au- thorized to continue to apply the reductions in rates of excise duties or exemptions from excise duty herein specified for the period from 1 January 1997 to 30 June 1997: 1. in the Kingdom of Belgium: — for a reduction in the rate of excise duty on heavy fuel oil to encourage the use of more environ- mentally friendly fuels. Such reduction shall be specifically linked to sulphur content and the (') OJ No L 316, 31. 10. 1992, p. 12. Directive as amended by Directive 94/74/EC (O] No L 365, 31. 12. 1994, p. 46). () OJ No L 316, 31. 12. 1992, p. 19. Directive as amended by Directive 94/74/EC (OJ No L 365, 31. 12. 1994, p. 46). . in . in . n . in . in 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 no case can the reduced rate fall below ECU 6,5 per tonne. the Kingdom of Denmark: for the 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. the French Republic for a reduction in the internal consumption tax on petrol consumed on the island of Corsica. the Italian Republic for an exemption from excise duty on mineral oils used as fuel for alumina production in Sardinia, for a 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 of duty fall below ECU 18 per tonne, for a reduction in excise duty on petrol consumed on the territory of Friuli-Venezia Giulia. Ireland: for differentiated rates of excise duty on unleaded petrol to reflect different environmental categ- ories, provided that such rates at all times respect the minimum rates of excise duty on mineral oils laid down in Community law. the Grand Duchy of Luxembourg: for a reduction in the rate of excise duty on heavy fuel oil to encourage the use of more environ- mentally friendly fuels. Such reduction shall be specifically linked to sulphur content and the weighted average rate of duty charged on heavy