9.4.2002 Official Journal of the European Communities L 92/15 COUNCIL COUNCIL DECISION of 25 March 2002 authorising the Netherlands to apply a differentiated rate of excise duty to low-sulphur petrol in accordance with Article 8(4) of Directive 92/81/EEC (2002/263[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, October 1998 relating to the quality of petrol and diesel fuels and amending Council Directive 93/12/EEC (). Under Article 3 of that Directive, the use of 50 ppm diesel will normally be compulsory from 1 January 2005. The derogation should therefore expire on 31 December 2004, subject to the application of Article 8(5) of Directive 92/81/EEC. (6)  On the information available at present, neither the Commission nor the Member States consider that the application of a differentiated rate of excise duty on Having regard to the proposal from the Commission, low-sulphur fuel will cause distortions of competition affecting the common interest or hinder the operation of the single market. Whereas: (1) The Netherlands has requested authorisation to apply a (7) ~ The Commission periodically reviews reductions and differentiated rate of excise duty to low-sulphur exemptions  to check that they do not distort (50 ppm) petrol from 1 October 2002. competition or thg operation of the 1qternal rparket and are not incompatible with Community environmental policy, (2)  The other Member States have been informed of this request by the Netherlands authorities. (3)  The differentiation of excise duty proposed by the Neth- erlands authorities, worth EUR 0,0136 per litre, must be available to all users of low-sulphur petrol. This measure complies with the minimum rates of excise duty referred to in Articles 3 and 4 of Council Directive HAS ADOPTED THIS DECISION: 92/82/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (2. (4)  The derogation is sought on environmental grounds in particular the benefits in terms of air quality are known. (5)  Low-sulphur petrol complies with the environmental criterion (50 ppm) laid down in Directive 98/70/EC of the European Parliament and of the Council of 13 () OJ L 316, 31.10.1992, p. 12. Directive as last amended by Direc- tive 94/74/EC (O] L 365, 31.12.94, p. 46). Article 1 The Netherlands is hereby authorised to apply a differentiated rate of excise duty to low-sulphur (50 ppm) petrol from 1 October 2002 to 31 December 2004. (® OJ L 316, 31.10.1992, p. 19. Directive as last amended by Direc- () O] L 350, 28.12.1998, p. 58. Directive amended by Commission tive 94/74/EC. Directive 2000(71/EC (O] L 287, 14.11.2000, p. 46).