Decision 1997/425 - 97/425/EC: Council Decision of 30 June 1997 authorizing Member States to apply and 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 - Main contents

official title

 

Legal instrument	Decision
Number legal act	Decision 1997/425
Original proposal	COM(1996)549
CELEX number i	31997D0425

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97/425/EC: Council Decision of 30 June 1997 authorizing Member States to apply and 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

Official Journal L 182 , 10/07/1997 P. 0022 - 0027

COUNCIL DECISION of 30 June 1997 authorizing Member States to apply and 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 (97/425/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 harmonization of the structures of excise duties on mineral oils (1) and in particular Article 8 (4) and (6) thereof,

Having regard to the proposal from the Commission (2),

Having regard to the opinion of the European Parliament (3),

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

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

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 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, for specific policy considerations, certain exemptions and reductions should continue to have effect until 31 December 1999 and others until 31 December 1998; whereas there should be provisions for an extension beyond the abovementioned dates; whereas 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;

Whereas certain exemptions and reductions should be abolished with effect from 1 January 1998,

HAS ADOPTED THIS DECISION:

Article 1

In accordance with 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 (4), the following Member States are authorized to continue to apply the reductions in rates of excise duties or exemptions from excise duty herein specified until 31 December 1999 and to continue to apply them automatically for subsequent periods of two years, unless the Council decides unanimously before the end of such periods, on a proposal from the Commission, whether any or all of these derogations shall be abolished or modified:

• 1. 

  in the Kingdom of Belgium:

• - 

  for local public passenger transport vehicles,

• - 

  for liquid petroleum gas (LPG), natural gas and methane,

• - 

  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,

• - 

  for partial reimbursement to the commercial sector, provided that the taxes concerned 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...

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