council direct ec novemb fiscal mark ga oil kerosen council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe commun measur envisag direct indispens attain object intern market object achiev member state individu attain commun level provid direct eec articl thereof direct conform principl subsidiar direct eec lai provis respect minimum rate excis duti applic miner oil categori ga oil kerosen proper function intern market requir common rule establish fiscal mark ga oil kerosen born duti full rate applic miner oil propel member state allow derog measur laid direct special nation circumst direct eec lai provis gener arrang product subject excis duti articl thereof establish excis committe examin matter applic commun provis excis duti technic matter relat specif product fiscal mark ga oil kerosen dealt provis articl adopt direct articl prejudic nation provis fiscal mark member state appli fiscal marker accord provis direct ga oil fall cn code releas consumpt mean articl direct eec exempt subject excis duti rate laid articl direct eec kerosen fall cn code releas consumpt mean articl direct eec exempt subject excis duti rate laid articl direct eec member state except applic fiscal marker provid paragraph ground public health safeti technic reason provid fiscal supervis measur ireland decid marker accord articl direct eec situat ireland inform commiss inform member state articl marker consist defin combin chemic addit ad fiscal supervis miner oil concern releas consumpt case direct deliveri member state tax suspens arrang tax warehous member state requir marker ad product leav tax warehous despatch member state adopt measur januari except case situat marker ad miner oil question releas consumpt fiscal supervis member state appli measur inform commiss commiss inform member state measur case member state reimburs excis duti paid product releas consumpt denmark provid good remain subject fiscal control delai addit marker moment final retail sale latest marker establish accord procedur laid articl direct eec articl member state step ensur improp mark product avoid miner oil question combust engin road motor vehicl fuel tank permit specif case determin compet author member state member state provid miner oil question case mention subparagraph consid offenc nation law member state concern member state measur requir give full effect provis direct determin penalti impos event failur compli measur penalti commensur purpos adequ deterr effect articl member state add nation marker colour addit marker provid articl person add miner oil concern marker colour provid commun law nation law member state concern articl member state bring forc provis compli direct entri forc provis adopt accord procedur provid articl forthwith inform commiss thereof member state adopt provis refer direct accompani refer occas offici public method make refer laid member state member state commun commiss text provis nation law adopt field govern direct articl direct address member state brussel novemb council presid solb mira