EEC, to apply a differentiated rate of excise duty to diesel consumed by taxis in 2000 - Main contents

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dossier	COM(2000)852 - Authorisation of the Netherlands, in accordance with Article 8(4) of Directive 92/81/EEC, to apply a differentiated rate of ...
document	COM(2000)852
date	March 12, 2001

(1) Under Article 8(4) of Directive 92/81/EEC the Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce further exemptions or reductions for specific policy considerations.

(2) The Netherlands has asked to be authorised to apply a differentiated rate of excise duty to diesel consumed by taxis in the course of 2000. A degressive refund, not exceeding NLG 0,14 per litre of diesel, is planned for all taxis operating in the Netherlands.

(3) The measure complies with the minimum rate of excise duty referred to in Article 5 of Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils(2).

(4) The refund falls short of the increase in retail fuel prices. The measure is therefore proportionate.

(5) The Commission and all the Member States consider that the application of a differentiated rate of excise duty to diesel consumed by taxis in 2000 will not cause distortions of competition or hinder the operation of the single market. Being confined to taxis, whose activity is by definition local, the derogation does not affect intra-Community trade.

(6) The above information has been communicated to the other Member States.