Considerations on COM(1999)632 - 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 Directive 92/81/EEC

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dossier COM(1999)632 - Authorisation of Member States to continue to apply to certain mineral oils, when used for specific purposes, existing ...
document COM(1999)632 EN
date December 17, 1999
 
(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(5) This Decision replaces in particular Decision 97/425/EC(2) which should accordingly be repealed.