commiss decis juli establish common fiscal marker ga oil kerosen notifi document number ec commiss european commun regard treati establish european commun regard council direct ec novemb fiscal mark ga oil kerosen articl thereof proper function intern market prevent tax evas direct ec provid common mark system identifi ga oil fall cn code kerosen fall cn code releas consumpt exempt excis duti subject reduc excis duti rate code split cn code order account sulphur content ga oil select process product common fiscal marker substanc put forward call express interest investig technic standpoint assist joint research centr nation custom laboratori member state chemic institut expert group investig solvent yellow nearest requir standard satisfi criteria call express interest scientif committe toxic ecotox environ addit health environ risk solvent yellow give rise proven harm product establish common fiscal marker mean direct ec subject condit set direct mark level mg marker litr miner oil avail solvent yellow patent cover member state secur licens agreement decis releas undertak oblig articl treati period decis appli allow member state administr industri prepar effect common fiscal marker opportun offer futur develop scienc account set time limit review decis measur provid decis accord opinion committe excis duti adopt decis articl common fiscal marker provid direct ec mark ga oil fall cn code kerosen fall cn code solvent yellow annex decis mark level mg marker litr miner oil articl decis review decemb latest light technic develop field mark system take account counteract fraudul miner oil exempt excis duti subject reduc excis duti rate earlier review undertaken found solvent yellow caus addit health environment damag articl decis appli august articl decis address member state brussel juli commiss frederik bolkestein member commiss oj annex commerci sudan identif colour index solvent yellow scientif ethyl isobutoxyethoxi ethyl phenylazo anilin