No L 291/46 Official Journal of the European Communities 6. 12. 95 COUNCIL DIRECTIVE 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 99 thereof, Having regard to the proposal from the Commission (*), Having regard to the opinion of the European Parlia- ment (?), Having regard to the opinion of the Economic and Social Committee (%), Whereas the Community measures envisaged by this Directive are not only necessary but also indispensable for the attainment of the objectives of the internal market; whereas these objectives cannot be achieved by Member States individually ; whereas furthermore their attainment at Community level is already provided for in Directive 92/81/EEC (%), and in particular Article 9 thereof ; whereas this Directive conforms with the principle of subsidiarity ; Whereas Directive 92/82/EEC (°) lays down provisions in respect of the minimum rates of excise duty applicable to certain mineral oils and in particular to the different cate- gories of gas oil and kerosene ; Whereas the proper functioning of the internal market now requires that common rules be established for fiscal marking of gas oil and kerosene which have not borne duty at the full rate applicable to such mineral oils used as propellant; Whereas certain Member States should be allowed to derogate from the measures laid down in this Directive because of special national circumstances ; Whereas Directive 92/12/EEC (%) lays down provisions on the general arrangements for products subject to excise duty and in particular Article 24 thereof provides for the establishment of an Excise Committee which may examine matters concerning the application of Commu- nity provisions on excise duties; Whereas it is appropriate that certain technical matters relating to the specification of products to be used for (") OJ No C 15, 18. 1. 1994, p. 18. () O] No C 128, 9. 5. 1995, p. 178. 3) O] No C 133, 16. 5. 1994, p. 35. (*) OJ No L 3186, 31. 10. 1992, p. 2. Directive as last amended by Directive 94/74/EC (OJ No L 365, 31. 12. 1994, p. 46). () OJ No L 316, 31. 10. 1992, p. 19. Directive as amended by Directive 94/74/EC (O] No L 365, 31. 12. 1994, p. 46). () OJ No L 76, 23. 3. 1992, p. 1. Directive as last amended by Directive 94/74/EC (OJ No L 365, 31. 12. 1994, p. 46). fiscal marking of gas oil and kerosene be dealt with under the provisions of the said Article, HAS ADOPTED THIS DIRECTIVE: Article 1 1. Without prejudice to national provisions on fiscal marking, Member States shall apply a fiscal marker in accordance with the provisions of this Directive to: — all gas oil falling within CN code 2710 00 69 which has been released for consumption within the meaning of Article 6 of Directive 92/12/EEC and has been exempt from, or subject to, excise duty at a rate other than that laid down in Article 5 (1) of Directive 92/82/EEC; — kerosene falling within CN code 271000 55 which has been released for consumption within the meaning of Article 6 of Directive 92/12/EEC and has been exempt from, or subject to, excise duty at a rate other than that laid down in Article 8 (1) of Directive 92/82/EEC. 2. Member States may allow exceptions to the applica- tion of the fiscal marker provided for in paragraph 1 on grounds of public health or safety or for other technical reasons, provided they take appropriate fiscal supervision measures. Moreover, Ireland may decide not to use or allow use of this marker in accordance with Article 21 (4) of Directive 92/12/EEC. In such a situation Ireland shall inform the Commission, which shall inform the other Member States. Article 2 1. The marker shall consist of a well-defined combina- tion of chemical additives to be added under fiscal super- vision before the mineral oils concerned are released for consumption. However, — in the case of direct deliveries from another Member State under a tax suspension arrangements outside a tax warehouse, Member States may require the marker to be added before the product leaves the tax ware- house of despatch ;