1999/255/EC: Council Decision of 30 March 1999 authorising, in accordance with Directive 92/81/EEC, certain Member States to apply and to continue to apply to certain mineral oils, reduced rates of excise duty or exemptions from excise duty, and amending Decision 97/425/EC

• Published date: 14 April 1999
• Subject Matter: Taxation
• Official Gazette Publication: Official Journal of the European Communities, L 99, 14 April 1999

|

31999D0255

1999/255/EC: Council Decision of 30 March 1999 authorising, in accordance with Directive 92/81/EEC, certain Member States to apply and to continue to apply to certain mineral oils, reduced rates of excise duty or exemptions from excise duty, and amending Decision 97/425/EC

Official Journal L 099 , 14/04/1999 P. 0026 - 0027

COUNCIL DECISION

of 30 March 1999

authorising, in accordance with Directive 92/81/EEC, certain Member States to apply and to continue to apply to certain mineral oils, reduced rates of excise duty or exemptions from excise duty, and amending Decision 97/425/EC

(1999/255/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) and (5) thereof,

Having regard to the proposal from the Commission,

Whereas, 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;

Whereas, pursuant to Article 3 of Decision 97/425/EC(2), the Council is required to decide before 31 December 1998 on the basis of a proposal from the Commission whether those derogations which expire on 31 December 1998 should be extended for a further specific period;

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;

Whereas, for specific policy considerations, certain exemptions and reductions should continue to have effect until 31 December 1999; whereas there should be provisions for an extension beyond the abovementioned dates and whereas the reductions or exemptions are regularly reviewed by the Commission to ensure that they are compatible with the operation of the internal market and other objectives of the Treaty,

HAS ADOPTED THIS DECISION:

Article 1

By way of derogation from 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(3), the following Member States are authorised to apply or to...