2000/283/EC: Council Decision of 10 April 2000 authorising the Federal Republic of Germany to apply a reduced rate of excise duty to certain mineral oils, when used for specific purposes, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC
14. 4. 2000 EN Official Journal of the European Communities L 94/33 II (Acts whose publication is not obligatory) COUNCIL COUNCIL DECISION of 10 April 2000 authorising the Federal Republic of Germany to apply a reduced rate of excise duty to certain mineral oils, when used for specific purposes, in accordance with the procedure provided for in Article 8(4) of Directive 92/81/EEC (2000/283/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 (1), and in particular Article 8(4) thereof, Having regard to the proposal from the Commission, Whereas: (1) (2) Pursuant to Article 8(4) of Directive 92/81/EEC, the Council, acting unanimously on a proposal from the Commission may authorise any Member State to intro- duce further exemptions or reductions in the excise duty charged on mineral oils for specific policy considera- tions. The German authorities have informed the Commission that they wish to bring a new law on the continuation of environmental tax reforms into force on 1 January 2000, differentiating levels of mineral oil duty on fuels according to their sulphur content. (3) The other Member States have been informed thereof. (4) The German authorities have notified the draft law on the continuation of environmental tax reforms to the Commission under Article 88(3) of the Treaty. This Decision does not prejudge the outcome of the relevant (5) (6) State aid procedures under Articles 87 and 88 of the Treaty. 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. The Federal Republic of Germany has requested author- isation from 1 November 2001 to 31 December 2002 to apply to fuels with a maximum sulphur content of 50 ppm a mineral oil tax of 3 pfennigs per litre less than on fuels with a higher sulphur content. The Council is to review its application on the basis of a proposal from the Commission no later than 31 December 2002, when the authorisation granted by this Decision expires, HAS ADOPTED THIS DECISION: Article 1 In accordance with Article 8(4) of Council Directive 92/ 81/EEC, the Federal Republic of Germany is hereby authorised from 1 November 2001 to 31 December 2002 to apply a differential rate of excise duty to fuels with a maximum sulphur content of 50 parts per million provided that these differential rates are in accordance with 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), and in particular the minimum rates of excise duty provided for in Articles 4 and 5 thereof. (1) OJ L 316, 31. 10. 1992, p. 12. Directive as last amended by Direc- (2) OJ L 316, 31. 10. 1992, p. 19. Directive as last amended by Direc- tive 94/74/EC (OJ L 365, 31. 12. 1994, p. 46). tive 94/74/EC (OJ L 365, 31. 12. 1994, p. 46). L 94/34 EN Official Journal of the European Communities 14. 4. 2000 This Decision is addressed to the Federal Republic of Germany. Article 2 Done at Luxembourg, 10 April 2000. For the Council The President J. GAMA