23.12.1999 Official Journal of the European Communities L 331/73 COUNCIL DECISION 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 (1999/880/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)  Pursuant to Article 8(4) of Directive 92/81/EEC, the Council, acting unanimously on a proposal from the Commission, authorised Member States to introduce exemptions or reductions in the excise duty charged on mineral oils for special policy considerations; (2)  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 reductions to which the procedure provided for under the said Article 8(4) should be applied; (3)  The other Member States have been informed thereof; (4 In certain cases, for specific policy considerations, certain exemptions and reductions should continue to have effect until 31 December 2000; there should be provision for the possibility of an extension beyond that date; the reductions or exemptions will be regularly reviewed by the Commission to ensure that they are compatible with the operation of the internal market and other objectives of the Treaty; (5)  This Decision replaces in particular Decision 97/ 425[EC (3) which should accordingly be repealed, HAS ADOPTED THIS DECISION: Article 1 In accordance with Article 8(4) of Directive 92/81/EEC and notwithstanding the obligations imposed by Council Directive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 () O] L 316, 31.10.1992, p. 12. () O] L 182, 10.7.1992, p. 22. rates of excise duties on mineral oils (%), the following Member States are authorised to continue to apply the reductions in rates of excise duties or exemptions from excise duty herein specified until 31 December 2000 and to continue to apply them automatically for subsequent periods of two years, unless the Council decides unanimously before the end of such periods, on a proposal from the Commission, that any or all of these derogations shall be abolished or modified: 1. in the Kingdom of Belgium: — for local public passenger transport vehicles, — for liquid petroleum gas (LPG), natural gas and methane, — in respect of air navigation other than that covered by Article 8(1)(b) of Directive 92/81/EEC, — for navigation in private pleasure craft; 2. in the Kingdom of Denmark: — in respect of air navigation other than that covered by Article 8(1)(b) of Directive 92/81/EEC, — for partial reimbursement to the commercial sector, provided that the taxes concerned are in conformity with Community provisions and provided that the amount of the tax paid and not reimbursed at all times respects the minimum rates of duty or monitoring charge on mineral oils as provided for in Community law, — for local public passenger transport vehicles, — for a reduction in the rate of duty on diesel to encourage the use of more environmentally friendly fuels, provided that such incentives are linked to estab- lished technical characteristics including specific gravity, sulphur content, distillation point, cetane number and index and provided that such rates at all times respect the minimum rates of duty on mineral oils as provided for in Community law; 3. in the Federal Republic of Germany: — for the use of waste hydrocarbon gases as heating fuel, — on samples of mineral oils intended for analysis, tests on production or for other scientific purposes, () O] L 316, 31.10.1992, p. 19.