No L 182/22 Official Journal of the European Communities 10. 7. 97 (Acts whose publication is not obligatory) COUNCIL COUNCIL DECISION of 30 June 1997 authorizing Member States to apply and 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 Directive 92/81/EEC (97/425/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) and (6) thereof, Having regard to the proposal from the Commission (3), Having regard to the opinion of the European Par- liament (%), Whereas, pursuant to Article 8 (4) of Directive 92/81/EEC, the Council, acting unanimously on a proposal from the Commission, authorized Member States to introduce exemptions or reductions in the excise duty charged on mineral oils for special policy considerations; Whereas, pursuant to Article 8 (6) of Directive 92/81/EEC, the Council is required to review the situa- tion at the latest before 31 December 1996 on the basis of the report submitted by the Commission; Whereas, the Commission has been informed by Member States of their intention to continue to apply certain such exemptions or reductions which are already provided for in their taxation law or to introduce exemptions or reduc- (') OJ No L 316, 31. 10. 1992, p. 12. Directive as last amended by Directive 94/74/EC (O] No L 365, 31. 12. 1994, p. 46). () OJ No C 382, 18. 12. 1996, p. 5. () O] No C 200, 30. 6. 1997. tions to which the procedure provided for under the said Article 8 (4) should be applied; Whereas the other Member States have been informed thereof; Whereas, for specific policy considerations, certain exemptions and reductions should continue to have effect until 31 December 1999 and others until 31 December 1998; whereas there should be provisions for an extension beyond the abovementioned dates; whereas the reductions or exemptions will be regularly reviewed by the Commis- sion to ensure that they are compatible with the operation of the internal market and other objectives of the Treaty; Whereas certain exemptions and reductions should be abolished with effect from 1 January 1998, HAS ADOPTED THIS DECISION: Article 1 In accordance with Article 8 (4) and (6) of Directive 92/81/EEC and notwithstanding the obligations imposed by Council 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 authorized to continue to apply the reductions in rates of excise duties or exemptions from excise duty herein specified until (% OJ No L 316, 31. 10. 1992, p. 19. Directive as amended by Directive 94/74/EC (OJ No L 365, 31. 12. 1994, p. 46).