Proposal for a COUNCIL DECISION authorising the French Republic to apply or to continue to apply reductions in, or exemptions from, excise duties on certain mineral oils used for specific purposes, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 25. 06. 1996 COM(96) 299 final Proposal for a COUNCIL DECISION authorising the French Republic to apply or to continue to apply reductions in, or exemptions from, excise duties on certain mineral oils used for specific purposes, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC (presented by the Commission) -2 EXPLANATORY MEMORANDUM Under Article 8(4) of Council Directive 92/81/EEC1 on the harmonisation of the structures of excise duties on mineral oils, the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce exemptions from, or reductions in, excise duties on the grounds of specific policy considerations. The French authorities have informed the Commission that they wish to exempt, within the limits of an annual quota, liquefied petroleum gas and natural gas from excise duty when they are used as fuel for public transport under a programme for reducing pollution, to which the procedure provided for in Article 8(4) should apply. The Member States have been informed of this request in accordance with the Directive. The Directive provides for the Commission to review such exemptions and reductions periodically. If the Commission considers that they may no longer be applied because they distort competition or the operation of the internal market or are incompatible with Community policy on protection of the environment, it presents appropriate proposals to the Council. In any event, the derogation shall be reviewed before 31 December 1998. The Council will examined the situation on the basis of a proposal from the Commission and decide whether to abolish, modify or extend the derogation. OJNoL316, 31. 10. 1992, p. 12. Proposal for a COUNCIL DECISION authorising the French Republic to apply or to continue to apply reductions in, or exemptions from, excise duties on certain mineral oils used for specific purposes, in accordance with the procedure provided for in Article 8(4) of Directive 92/81 /EEC THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, regard Having the harmonisation of the structures of excise duties on mineral oils, and in particular Article 8(4) thereof, to Council Directive 92/81/EEC of 19 October 1992 on Having regard to the proposal from the Commission, Whereas, under Article 8(4) of Directive 92/81/EEC, the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce exemptions from, or reductions in, excise duties on mineral oils on the grounds of specific policy considerations; Whereas the French authorities have informed the Commission that they, as of 1 jannuray 1997, wish to exempt liquefied petroleum gas and natural gas from excise duty when they are used as fuel for public transport under a programme for reducing pollution, to which the procedure provided for in Article 8(4) should apply; Whereas the other Member States have been informed of this notification; Whereas the Commission and all the Member States accept that such exemption is justified on the grounds of specific policy considerations and that it would not give rise to distortions of competition or hinder the operation of the internal market; Whereas the Commission regularly reviews reductions and exemptions to check that they are compatible with the operation of the internal market or with Community policy on protection of the environment; Whereas, under Article 8(6) of Directive 92/81/EEC, the Council is to review the situation no later the Commission, than 31 December 1996 on the basis of a report from A- Whereas, the French Republic authorities have asked the derogation to apply from 1 January 1997, the Council shall, on the basis of a report from the Commission review this specific derogation before 31 December 1998; HAS ADOPTED THIS DECISION: - 5- AdicJeJL Until 31 December 1998, in accordance with Article 8(4) of Directive 92/81/EEC and without prejudice to the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils,2 France is hereby authorised to apply an exemption from excise duty to liquefied petroleum gas and natural gas when used as fuel for vehicles used for local public transport, within the limits of an annual quota. This Decision is addressed to the French Republic. Articled Done at Brussels, For the Council The President 2 OJ No L 316, 31. 10. 1992, p. 19. 4- BSN 0254-1475 COM(96) 299 final DOCUMENTS EN 02 09 12 Catalogue number : CB-CO96-308-EN-C ISBN 92-78-05765-7 Office for Officiai Publications of the European Communities L-2985 Luxembourg