council decis march authoris denmark appli differenti rate excis duti heavi fuel oil heat oil firm accord articl direct eec 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 denmark request authoris appli differenti rate excis duti heavi fuel oil heat oil energi intens firm produc heat hot water exclud miner oil refer articl direct eec member state notifi denmark request aim differenti rate duti partli compens fact actual tax higher intend nation measur adopt increas energi tax heavi fuel oil heat oil produc heat hot water reduc rate grant firm agre improv energi effici financi detail applic gt tabl gt rate heat oil authoris paragraph articl council direct eec octob approxim rate excis duti eec miner oil denmark monitor charg dkk eur litr heat oil differenti rate excis duti propos denmark compli minimum rate refer articl direct eec request exempt keep environment polici reduc rate grant firm agre improv energi effici basi inform agricultur sector commiss member state applic differenti rate excis duti heavi fuel oil heat oil result distort competit contrari common interest hinder oper intern market exempt grant limit durat period year possibl extens compat requir commun tax polici commiss period review reduct exempt check distort competit hinder oper intern market incompat commun polici protect environ adopt decis articl denmark authoris appli differenti rate excis duti februari januari heavi fuel oil heat oil energi intens firm produc heat hot water maximum amount authoris differenti excis duti eur kg heavi fuel oil eur litr heat oil articl reduct excis duti refer articl compli term direct eec minimum rate laid articl thereof articl decis prejudic articl direct eec articl decis expir januari articl decis address kingdom denmark brussel march council presid birulé bertrán oj direct amend direct ec oj oj direct amend direct ec