9.4.2002 Official Journal of the European Communities L 92/17 COUNCIL DECISION of 25 March 2002 authorising Denmark to apply a differentiated rate of excise duty to heavy fuel oil and heating oil used by certain firms, in accordance with Article 8(4) of Directive 92/81/EEC (2002/264/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 harmonisation 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: 1 " ) 0] 0] Denmark has requested authorisation to apply a differentiated rate of excise duty to heavy fuel oil and heating oil used by energy-intensive firms to produce heating and hot water, excluding the mineral oils referred to in Article 8(2)(f) of Directive 92/81/EEC. The other Member States have been notified of Denmark's request. The aim of the differentiated rate of duty is partly to compensate for the fact that the actual tax is much higher than was intended when the national measures were adopted increasing the CO, and energy taxes on the use of heavy fuel oil and heating oil to produce heating and hot water. The reduced rate is granted to firms which agree to improve their energy efficiency. The financial details of the application are as follows: Heavy fuel oil Heating oil (1 000 kg) (1000 1y Community minimum EUR 13 EUR 0 Tax before energy-saving agreement DKK 320 DKK 270 EUR 43,0 EUR 36,3 Tas after energy-saving agreement DKK 249,6 DKK 210,6 EUR 33,5 EUR 28,3 Differentiation DKK 70,4 DKK 59,4 EUR 9,5 EUR 8,0 The zero-rate for heating oil is authorised by the second paragraph of Article 5(3) of Council Directive 92/82[EEC of 19 October 1992 on the approximation of the rates of excise duties (92/82[EEC) on mineral oils (3). In Denmark, the monitoring charge is DKK 50 (EUR 6,7) per 1 000 litres of heating oil. The differentiated rate of excise duty proposed by Denmark therefore complies with the minimum rates referred to in Articles 5 and 6 of Directive 92/82/EEC. L 316, 31.10.1992, p. 12. Directive as last amended by Directive 94/74/EC (O] L 365, 31.12.1994, p. 46). L 316, 31.10.1992, p. 19. Directive as last amended by Directive 94/74[EC.