COUNCIL DIRECTIVE 2004/75/EC OF 29.4.2004 AMENDING DIRECTIVE 2003/96/EC AS REGARDS THE POSSIBILITY FOR CYPRUS TO APPLY, IN RESPECT OF ENERGY PRODUCTS AND ELECTRICITY, TEMPORARY EXEMPTIONS OR REDUCTIONS IN THE LEVELS OF TAXATION
Official gazette publication: | Official Journal of the European Union, L 157, 30 April 2004 |
Publication Date: | 30 Apr 2004 |
30.4.2004 |
FR |
Journal officiel de l'Union européenne |
L 157/100 |
DIRECTIVE 2004/75/CE DU CONSEIL
du 29.4.2004
modifiant la directive 2003/96/CE en ce qui concerne la possibilité pour Chypre d'appliquer, à titre temporaire, des niveaux réduits de taxation ou des exonérations aux produits énergétiques et à l'électricité
LE CONSEIL DE L'UNION EUROPÉENNE,
vu le traité instituant la Communauté européenne, et notamment son article 93,
vu la proposition de la Commission,
vu l'avis du Parlement européen (1),
vu l'avis du Comité économique et social européen (2),
considérant ce qui suit:
(1) |
La directive 2003/96/CE du Conseil du 27 octobre 2003 restructurant le cadre communautaire de taxation des produits énergétiques et de l'électricité (3) a remplacé, avec effet au 1er janvier 2004, la directive 92/81/CEE du Conseil du 19 octobre 1992 concernant l'harmonisation des structures des taux d'accises sur les huiles minérales (4) et la directive 92/82/CEE du Conseil du 19 octobre 1992 concernant le rapprochement des taux d'accises sur les huiles minérales (5). La directive 2003/96/CE définit le cadre fiscal et les niveaux de taxation à appliquer aux produits énergétiques et à l'électricité. |
(2) |
Les taux minima définis par la directive 2003/96/CE sont susceptibles de créer des difficultés économiques et sociales sérieuses dans certains États membres, notamment à Chypre, compte tenu des niveaux comparativement faibles des droits d'accises appliqués précédemment, du processus de transition économique actuel, de leurs niveaux de revenus assez bas et de leur marge de manœuvre réduite pour compenser ces charges fiscales supplémentaires par une réduction d'autres taxes. En particulier, les hausses de prix induites par l'application des taux minima définis par la directive 2003/96/CE pourraient avoir un effet préjudiciable sur leurs citoyens et les économies nationales, en engendrant par exemple une charge insupportable pour les petites et moyennes entreprises. |
(3) |
Chypre devrait en conséquence être autorisé à appliquer, temporairement, des exonérations ou des niveaux réduits de taxation supplémentaires, dès lors que cela n'est pas préjudiciable au bon fonctionnement du marché intérieur et ne provoque pas de distorsions de concurrence. De plus, de manière cohérente avec les principes ayant guidé l'octroi des périodes transitoires initiales dans la directive 2003/96/CE, ces mesures devraient être conçues pour permettre un alignement progressif sur les taux minima communautaires applicables. |
(4) |
La présente directive ne préjuge pas de l'issue d'éventuelles procédures concernant les distorsions du fonctionnement du marché unique susceptibles... |
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