L 119/12 Official Journal of the European Union 4.5.2006 (Acts whose publication is not obligatory) COMMISSION COMMISSION DECISION of 7 December 2005 concerning the exemption from excise duty on mineral oils used as fuel for alumina production in Gardanne, in the Shannon region and in Sardinia respectively implemented by France, Ireland and (notified under document number C(2005) 4436) (Only the French, English and Italian versions are authentic) (Text with EEA relevance) (2006/323[EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, and in particular the first subparagraph of Article 88(2) thereof, Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof, Having called on interested parties to submit their comments pursuant to the provision(s) cited above () and having regard to their comments, Whereas: *) e 0J 0 1. PROCEDURE Community legislation concerning harmonisation of tax provisions Ireland exempted heavy fuel used in the production of alumina in the Shannon region from the domestic excise taxes from 1983 onwards. Italy and France granted similar exemptions in respect of fuel used in plants located on Sardinia and in the Gardanne region from 1993 and 1997 respectively. Article 6 of Council Directive 92/82[EEC of 19 October 1992 on the approx- imation of the rates of excise duties on mineral oils (?) established a minimum rate of excise duty on heavy oil, C 30, 2.2.2002, p. 17, p. 21 and p. 25. L 316, 31.10.1992, p. 19. which Member States had to apply from 1 January 1993. However, the Council authorised Ireland to exempt mineral oils used for alumina production in the Shannon region from the excise duty (hereinafter ‘the Irish exemption’) by the following decisions: — Council Decision 92/510/EEC of 19 October 1992 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 proce- dure provided for in Article 8 (4) of Directive 92/81/EEC (%); Council Decision 97[425/EC 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 (*); Council Decision 1999/880/EC of 17 December 1999 authorising 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 (°); L 316, 31.10.1992, p. 16. L 182, 10.7.1997, p. 22. L 331, 23.12.1999, p. 73.