council decis march authoris netherland accord articl direct eec appli differenti rate excis duti diesel consum taxi ec council european union regard treati establish european commun regard council direct eec octob harmonis structur excis duti miner oil articl thereof regard propos commiss articl direct eec council act unanim propos commiss authoris member state introduc exempt reduct specif polici consider netherland ask authoris appli differenti rate excis duti diesel consum taxi degress refund exceed nlg litr diesel plan taxi oper netherland measur compli minimum rate excis duti refer articl council direct eec octob approxim rate excis duti miner oil refund fall short increas retail fuel price measur proportion commiss member state applic differenti rate excis duti diesel consum taxi distort competit hinder oper singl market confin taxi activ definit local derog affect intra commun trade inform commun member state adopt decis articl accord articl direct eec netherland authoris appli degress differenti rate excis duti exceed nlg litr diesel fuel consum taxi period januari decemb differenti rate compli term direct eec minimum rate laid articl thereof articl decis appli januari articl decis address netherland brussel march council presid ringholm oj direct amend direct ec oj oj direct amend direct ec