council decis march reduc rate excis duti exempt duti miner oil specif purpos 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 pursuant articl direct eec council decis ec authoris member state introduc exempt reduct excis duti charg miner oil specif polici consider council requir decid basi propos commiss provis decis ec enact exempt reduct modifi extend period abolit automat extens provid decis ec give council effect control derog ensur examin regularli consciou explicit decis continu guarante equal treatment member state similar derog decis intend extend year period derog forc save road transport oper extend year period decis prejudic outcom procedur relat distort oper singl market undertaken articl treati overrid requir member state notifi instanc potenti state aid commiss articl treati decis ec ec ec ec ec ec ec repeal adopt decis articl derog provis direct eec minimum rate excis duti miner oil member state authoris continu appli reduct rate excis duti exempt duti set annex hereto subject prior review council basi propos commiss authoris expir decemb articl derog provis direct eec minimum rate excis duti miner oil member state concern authoris continu appli reduct rate excis duti exempt duti set annex ii hereto subject prior review council basi propos commiss authoris expir decemb articl decis ec ec ec ec ec ec ec repeal articl decis appli januari articl decis address member state brussel march council presid ringholm oj direct amend direct ec oj oj oj oj oj oj oj oj oj direct amend direct ec annex reduc rate excis duti exempt duti refer articl belgium liquid petroleum ga lpg natur ga methan local public passeng transport vehicl air navig cover articl direct eec navig privat pleasur craft reduct rate excis duti heavi fuel oil encourag environment friendli fuel reduct specif link sulphur content case reduc rate fall eur tonn wast oil reus fuel directli recoveri recycl process wast oil reus subject duti denmark reduct rate duti diesel encourag environment friendli fuel provid incent link establish technic characterist includ specif graviti sulphur content distil point cetan number index provid rate accord oblig laid direct eec applic differenti rate excis duti petrol distribut petrol station equip return system petrol fume petrol distribut petrol station provid differenti rate accord oblig laid direct eec minimum rate excis duti provid articl thereof differenti rate excis duti petrol provid differenti rate accord oblig laid direct eec minimum rate excis duti provid articl thereof local public passeng transport vehicl differenti rate excis duti ga oil provid differenti rate accord oblig laid direct eec minimum rate excis duti provid articl thereof partial reimburs commerci sector provid tax concern conform commun provis provid amount tax paid reimburs time respect minimum rate duti monitor charg miner oil provid commun law air navig cover articl direct eec germani wast hydrocarbon gase heat fuel differenti rate excis duti miner oil fuel local public passeng transport vehicl subject complianc oblig laid direct eec sampl miner oil intend analysi test product scientif purpos differenti rate excis duti heat oil manufactur industri provid differenti rate accord oblig laid direct eec wast oil reus fuel directli recoveri recycl process wast oil reus subject duti greec nation arm forc grant relief excis duti miner oil fuel intend power offici vehicl ministri presid nation polic forc local public passeng transport vehicl differenti rate tax unlead petrol reflect environment categori provid differenti rate accord oblig laid direct eec minimum rate excis duti provid articl thereof lpg methan industri purpos spain lpg fuel local public transport vehicl lpg fuel taxi differenti rate tax unlead petrol reflect environment categori provid differenti rate accord oblig laid direct eec minimum rate excis duti provid articl thereof wast oil reus fuel directli recoveri recycl process wast oil reus subject duti franc framework polici aim assist area suffer depopul consumpt island corsica provid reduc rate time respect minimum rate duti miner oil provid commun law differenti rate excis duti fuel compos water antifreez diesel emuls stabilis surfact provid differenti rate accord oblig laid direct eec minimum rate excis duti provid articl thereof differenti rate excis duti premium grade unlead petrol potassium base addit improv resist valv burn addit equival effect fuel taxi limit annual quota exempt excis duti gase fuel public transport subject annual quota exempt excis duti gase engin fuel ga power refus collect vehicl reduct rate excis duti heavi fuel oil encourag environment friendli fuel reduct specif link sulphur content rate duti charg heavi fuel oil correspond minimum rate duti heavi fuel oil provid commun law exempt heavi fuel oil fuel product alumina region gardann air navig cover articl direct eec gasolin deliv harbour corsica privat pleasur craft wast oil reus fuel directli recoveri recycl process wast oil reus subject duti ireland lpg natur ga methan motor fuel motor vehicl disabl local public passeng transport vehicl differenti rate tax unlead petrol reflect environment categori provid differenti rate accord oblig laid direct eec minimum rate excis duti provid articl thereof product alumina shannon region air navig cover articl direct eec navig privat pleasur craft wast oil reus fuel directli recoveri recycl process wast oil reus subject duti itali wast hydrocarbon gase fuel methan fuel motor vehicl respect nation arm forc respect ambul local public passeng transport vehicl fuel taxi disadvantag geograph area reduc rate excis duti domest fuel lpg heat distribut network area provid rate accord oblig laid direct eec minimum rate excis duti provid articl thereof consumpt region val aosta gorizia reduct excis duti petrol consum territori friuli venezia giulia provid rate accord oblig laid direct eec minimum rate excis duti provid articl thereof reduct rate duti miner oil consum region udin triest provid rate accord oblig laid direct eec exempt excis duti miner oil fuel alumina product sardinia reduct excis duti fuel oil product steam ga oil oven dry quot activ quot molecular siev reggio calabria provid rate accord oblig laid direct eec air navig cover articl direct eec wast oil reus fuel directli recoveri recycl process wast oil reus subject duti luxembourg lpg natur ga methan local public passeng transport vehicl reduct rate excis duti heavi fuel oil encourag environment friendli fuel reduct specif link sulphur content case reduc rate fall eur tonn wast oil reus fuel directli recoveri recycl process wast oil reus subject duti netherland lpg natur ga methan sampl miner oil intend analysi test product scientif purpos respect nation arm forc applic differenti rate excis duti lpg fuel public transport differenti rate excis duti lpg fuel wast collect drain suction street clean vehicl austria natur ga methan lpg fuel local public transport vehicl wast oil reus fuel directli recoveri recycl process wast oil reus subject duti portug differenti rate tax unlead petrol reflect environment categori provid differenti rate accord oblig laid direct eec minimum rate excis duti provid articl thereof exempt excis duti lpg natur ga methan fuel local public passeng transport reduct excis duti fuel oil consum autonom region madeira reduct greater addit cost incur transport fuel oil region reduct rate excis duti heavi fuel oil encourag environment friendli fuel reduct specif link sulphur content rate duti charg heavi fuel oil correspond minimum rate duti heavi fuel oil provid commun law air navig cover articl direct eec wast oil reus fuel directli recoveri recycl process wast oil reus subject duti finland natur ga fuel exempt excis duti methan lpg purpos reduc excis duti rate diesel fuel heat ga oil provid rate accord oblig laid direct eec minimum rate excis duti provid articl thereof reduc excis duti rate reformul unlead lead petrol provid rate accord oblig laid direct eec minimum rate excis duti provid articl thereof air navig cover articl direct eec navig privat pleasur craft wast oil reus fuel directli recoveri recycl process wast oil reus subject duti sweden exempt excis duti biolog produc methan wast gase reduc tax rate diesel accord environment classif differenti rate tax unlead petrol reflect environment categori provid differenti rate accord oblig laid direct eec minimum rate excis duti provid articl thereof reduc rate excis duti miner oil industri purpos provid rate accord oblig laid direct eec reduc rate excis duti miner oil industri purpos introduc rate lower standard rate reduc rate energi intens enterpris provid rate accord oblig laid direct eec give rise distort competit air navig cover articl direct eec unit kingdom lpg natur ga methan motor fuel reduct rate duti diesel encourag environment friendli fuel differenti rate tax unlead petrol reflect environment categori provid differenti rate accord oblig laid direct eec minimum rate excis duti provid articl thereof local public passeng transport vehicl differenti rate excis duti water diesel emuls provid differenti rate accord oblig laid direct eec minimum rate excis duti provid articl thereof air navig cover articl direct eec navig privat pleasur craft wast oil reus fuel directli recoveri recycl process wast oil reus subject duti annex ii reduc rate excis duti exempt duti refer articl franc differenti rate tax diesel commerci vehicl provid differenti rate respect oblig laid direct eec minimum rate laid articl thereof itali reduct rate excis duti diesel fuel road transport oper provid rate respect oblig laid direct eec minimum rate laid articl thereof netherland reduc rate tax diesel commerci vehicl provid rate respect oblig laid direct eec minimum rate laid articl thereof