Explanatory Memorandum to COM(1996)549-2 - Authorisation of 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 procedure provided for in Article 8(4) of Directive 92/81/EEC

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dossier COM(1996)549-2 - Authorisation of Member States to continue to apply to certain mineral oils, when used for specific purposes, existing ...
source COM(1996)549 EN
date 14-11-1996
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51996PC0549

Proposal for a COUNCIL DECISION authorising 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 procedure provided for in Article 8(4) of Directive 92/81/EEC /* COM/96/0549 FINAL - CNS 96/0263 */

Official Journal C 382 , 18/12/1996 P. 0005


Proposal for a Council Decision 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 procedure provided for in Article 8 (4) of Directive 92/81/EEC (96/C 382/04) COM(96) 549 final - 96/0263(CNS)

(Submitted by the Commission on 15 November 1996) 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 harmonization 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,

Having regard to the opinion of the European Parliament,

Whereas, pursuant to Article 8 (4) of Directive 92/81/EEC, the Council, acting unanimously on a proposal from the Commission, may authorize any Member State to introduce exemptions or reductions in the excise duty charged on mineral oils for special policy considerations;

Whereas 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 and to which the procedure provided for under the said Article 8 (4) should be applied;

Whereas the other Member States have been informed thereof;

Whereas all of the exemptions and reductions referred to in Article 1 shall continue to have effect until 31 December 1998 for specific policy considerations provided they do not give rise to distortions in competition or interfere with the working of the internal market;

Whereas all the exemptions and reductions referred to in Article 2 shall cease to have effect from 31 December 1996;

Whereas all the exemptions and reductions referred to in Article 3 shall be abolished with effect from 1 January 1997;

Whereas the reductions or exemptions will be regularly reviewed by the Commission to ensure their compatibility with the operation of the internal market and other objectives of the Treaty;

Whereas, pursuant to Article 8 (6) of Directive 92/81/EEC, the Council is required to review the situation at the latest by 31 December 1996 on the basis of a report from the Commission,

HAS ADOPTED THIS DECISION:


Contents

1.

Article 1


In accordance with the provisions of Article 8 (4) and (6) 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 rates of excise duties on mineral oils (2), the following Member States are authorized to apply or to continue to apply the reductions in rates of excise duties or exemptions from excise duty herein specified until 31 December 1998:

1. the Kingdom of Belgium:

- for local public passenger transport vehicles,

- for LPG, natural gas and methane,

- for a reduction in the rate of excise duty on heavy fuel oil to encourage the use of more environmentally-friendly fuels. Such reduction shall be specifically linked to sulphur content and the rate of duty charged on heavy fuel oil shall respect the minimum rate of duty on heavy fuel oils as provided for in Community law, in force;

2. the Kingdom of Denmark:

- for partial reimbursement to the commercial sector, provided that such taxes 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 environment-friendly fuels provided that such incentives are linked to established 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,

- for the application of differential rates of excise duty between petrol distributed from petrol stations equipped with a return system for petrol fumes and petrol distributed from other petrol stations, provided that such rates at all times respect the minimum rates of excise duty on mineral oils as provided for under Community law;

3. 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,

- for reductions in or exemptions from excise duty for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty;

4. the Hellenic Republic:

- for local public transport vehicles,

- in respect of desalination plants,

- for LPG and methane used for industrial purposes;

5. the Kingdom of Spain:

- for LPG, used as motor fuel in local public transport vehicles,

- for reductions in or exemptions from excise duty for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse in subject to duty;

6. the French Republic:

- for consumption on the island of Corsica, provided that the reduced rates at all times respect the minimum rates of duty on mineral oils as provided for under Community law,

- for reductions in or exemptions from excise duty for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty;

7. the Italian Republic:

- in local public passenger transport vehicles,

- for waste hydrocarbon gases used as fuel,

- for consumption in the regions of Val d'Aosta and Gorizia,

- for methane used as fuel in motor vehicles,

- for a reduction in the rate of excise duty on mineral oils used as fuel in the production of alumina in Sardinia, provided that the rate of duty respects the minimum rates of duty on mineral oils as provided for under Community law,

- for a reduction in the excise duty on fuel oil, for the production of steam, and for gas oil, used in ovens for drying and 'activating` molecular sieves in Reggio Calabria; provided that the rate of duty respects the minimum rates of duty on mineral oils as provided for under Community law,

- for a reduction in excise duty on petrol consumed on the territory of Friuli-Venezia Giulia, provided that the rate of duty respects the minimum rate provided for under Community law,

- for a reduction in the rate of duty for mineral oils consumed in the regions of Udine and Trieste, provided that the rates of duty applied respect the minimum rates provided for under Community law;

8. Ireland:

- in local public transport vehicles,

- for the production of alumina in the Shannon region,

- for LPG, natural gas and methane used as motor fuel,

- for reductions in or exemptions from excise duty for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty,

- for differential rates of tax on unleaded petrol to reflect different environmental categories, provided that such rates at all times respect the minimum rates of duty on mineral oils as provided for in Community law;

9. the Grand Duchy of Luxembourg:

- in local public transport vehicles,

- for LPG, natural gas and methane,

- for a reduction in the rate of excise duty on heavy fuel oil to encourage the use of more environmentally-friendly fuels. Such reduction shall be specifically linked to sulphur content and the rate of duty charged on heavy fuel oil shall respect the minimum rate of duty on heavy fuel oils as provided for in Community law in force;

10. the Kingdom of the Netherlands:

- in respect of desalination plants,

- for LPG, natural gas and methane;

11. the Republic of Austria:

- for LPG used as motor fuel in local public passenger transport vehicles,

- for an exemption from excise duty on waste oils which are reused as fuel, either directly after recovery, or following a recycling process for waste oils, and the reuse of which is subject to duty,

- natural gas and methane;

12. the Portuguese Republic:

- to grant relief from excise duty for LPG, natural gas and methane when used as fuel for local public transport,

- for a reduction in excise duty on fuel oil consumed in the autonomous region of Madeira; this reduction may not be greater than the additional costs incurred in transporting the fuel oil to that region,

- for reductions in or exemptions from excise duty for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty;

13. the Republic of Finland:

- for an exemption from excise duty for methane and LPG for all purposes,

- for an exemption from excise duty on waste oils which are reused as fuel, either directly after recovery, or following a recycling process for waste oils, and the reuse of which is subject to duty;

14. the Kingdom of Sweden:

- for reduced excise duty rate for mineral oils used for industrial purposes, provided that such rates at all times respect the minimum rates of duty on mineral oils as provided for in Community law,

- for an exemption from excise duty for biologically produced methane and other waste gases,

- for reduced tax rates for diesel and light heating oil in accordance with environmental classifications,

- for differential rates of tax on unleaded petrol to reflect different environmental categories, provided that such rates at all times respect the minimum rates of duty on mineral oils as provided for in Community law;

15. the United Kingdom of Great Britain and Northern Ireland:

- for local public passenger transport vehicles,

- for LPG, natural gas and methane used as motor fuel,

- for differential rates of tax on unleaded petrol to reflect different environmental categories, provided that such rates at all times respect the minimum rates of duty on mineral oils as provided for in Community law,

- for reductions in or exemptions from excise duty for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.


2.

Article 2


The following derogations shall cease to have effect from 31 December 1996:

1. in the Kingdom of Belgium:

- in respect of motors used for the drainage of flooded land,

- 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;

3. in the Hellenic Republic:

- for use by the armed forces of the State,

- 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 established 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,

- for navigation in private pleasure craft not registered in Greece,

- to grant relief from the excise duty on mineral oils for fuels intended to be used to power the official vehicles of the Ministry of the Presidency, the national police force and the metropolitan bishops;

4. in the French Republic:

- for fuel used in taxis within the limits of an annual quota,

- in respect of air navigation other than that covered by Article 8 (1) (b) of Directive 92/81/EEC,

- in the framework of certain policies aimed at assisting areas suffering from depopulation;

5. in the Italian Republic:

- in respect of air navigation other than that covered by Article 8 (1) (b) of Directive 92/81/EEC,

- in respect of motors used for the drainage of flooded land,

- in respect of ambulances,

- in respect of the national armed forces;

6. in Ireland:

- in motor vehicles used by the disabled,

- in the operation of lighthouses,

- 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;

7. in the Kingdom of the Netherlands:

- in respect of the national armed forces,

- in respect of motors used for the drainage of flooded land,

- on samples of mineral oils intended for analysis, tests on production or for other scientific purposes;

8. in the Portuguese Republic:

- in respect of air navigation other than that covered by Article 8 (1) (b) of Directive 92/81/EEC;

9. in the Republic of Finland:

- for an exemption from excise duty for mineral oils used for private pleasure craft;

10. in the Kingdom of Sweden:

- for an exemption from excise duty on aviation gasoline and aviation kerosene used for private pleasure flying;

11. in the United Kingdom of Great Britain and Northern Ireland:

- for navigation in private pleasure craft,

- in respect of air navigation other than that covered by Article 8 (1) (b) of Directive 92/81/EEC,

- in the operation of lighthouses.


3.

Article 3


1. Council Decisions 92/510/EEC (1), 93/697/EC (2), 95/585/EC (3), 96/273/EC (4) and 96/418/EC (5) are abolished with effect from 1 January 1997.

2. The following authorizations which were granted following requests made for specific policy considerations and which are to be deemed to have been tacitly decided by the Council after the expiry of the two-month deadline provided for in Article 8 (4) of Directive 92/81/EEC are abolished with effect from 1 January 1997:

- that granted to Germany following its request of 15 March 1994 which was notified to Member States by the Commission on 7 April 1994,

- that granted to Spain following its request of 17 May 1994 which was notified to Member States by the Commission on 17 June 1994,

- that granted to France following its request of 13 December 1993 which was notified to Member States by the Commission on 7 April 1994,

- that granted to France following its request of 23 November 1994 which was notified to Member States by the Commission on 19 December 1994,

- that granted to Italy following its request of 15 March 1994 which was notified to Member States by the Commission on 5 April 1994,

- that granted to Ireland following its request of 30 July 1993 which was notified to Member States by the Commission on 15 September 1993,

- that granted to Portugal following its request of 11 March 1994 which was notified to Member States by the Commission on 7 April 1994,

- that granted to the United Kingdom following its request of 20 January 1994 which was notified to Member States by the Commission on 24 February 1994.


4.

Article 4


This Decision is addressed to the Member States.


OJ No L 316, 31. 10. 1992, p. 12. Directive as amended by Directive 94/74/EC (OJ No L 365, 31. 12. 1994, p. 46).

OJ No L 316, 31. 10. 1992, p. 19. Directive as amended by Directive 94/74/EC (OJ No L 365, 31. 12. 1994, p. 46).

OJ No L 316, 31. 10. 1992, p. 16.

OJ No L 321, 23. 12. 1993, p. 29.

OJ No L 327, 30. 12. 1995, p. 33.

OJ No L 102, 24. 4. 1996, p. 40.

OJ No L 172, 11. 7. 1996, p. 22.