Proposal for a Council Decision authorising the Kingdom of Denmark 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, 28. 11. 1997 COM(97) 631 final Proposal for a COUNCIL DECISION authorising the Kingdom of Denmark 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) EXPLANATORY MEMORANDUM Under Article 8(4) of Council Directive 92/81 /EEC on the harmonisation of the structures of excise duties on mineral oils,1 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 grounds of specific policy considerations. The Danish authorities have informed the Commission that they wish to apply differential rates of excise duty on petrol. The excise-duty rates would be directly linked to the benzene content of the petrol. In accordance with the Directive, the other Member States have been informed of this request. 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 is to present appropriate proposals to the Council. In any event, this derogation must be reviewed no later than 31 December 1999, when the authorisation granted by the Decision expires. The Council will review the situation on the basis of a Commission proposal and decide whether the authorisation should be withdrawn, amended or extended. OJ No L 316, 31. 10,1992, p. 12. Proposal for a COUNCIL DECISION authorising the Kingdom of Denmark 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, 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, 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 grounds of specific policy considerations; Whereas the Danish authorities have notified the Commission that they wish to apply to petrol, from 1 January 1988 at the earliest, differential rates of excise duty according to its benzene content; whereas the procedure provided for in Article 8(4) should apply to such a scheme; Whereas the other Member States have been informed thereof; Whereas the Commission and all the Member States accept that the application of differential rates is justified on environmental policy grounds and that it will 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 Denmark has requested authorisation to apply these differential rates from 1 January 1998 at the earliest; whereas the Council is to review their application on the basis of a report from the Commission no later than 31 December 1999, when the authorisation granted by this Decision expires, HAS ADOPTED THIS DECISION: - 4- Article 1 In accordance with Article 8(4) of Directive 92/81/EEC, Denmark is authorised until 31 December 1999 to apply differential rates of excise duty on petrol provided that these in Council differential Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils,2 and in particular the minimum rates of excise duty provided for in Articles 3 and 4 thereof. rates are in accordance with the obligations laid down Article 2 This Decision is addressed to the Kingdom of Denmark. Done at Brussels, For the Council, The President 2 OJNoL316, 31. 10. 1992, p. 19. ISSN 0254-1475 COM(97) 631 final DOCUMENTS EN 12 10 08 Catalogue number : CB-CO-97-648-EN-C ISBN 92-78-28235-9 Office for Official Publications of the European Communities L-2985 Luxembourg C