council decis grant aid french govern road transport undertak ec council european union regard treati establish european commun subparagraph articl thereof regard applic made govern french republ februari articl council direct eec octob harmonis structur excis duti miner oil council authoris member state introduc exempt reduct excis duti charg miner oil specif polici purpos indent articl council decis ec articl council decis ec march reduc rate excis duti exempt duti miner oil specif purpos franc authoris derog provis council direct eec continu appli decemb differenti rate excis duti diesel fuel commerci vehicl provid differenti rate compli oblig laid direct eec minimum rate excis duti laid articl thereof articl financ act decemb franc introduc arrang partial reimburs excis duti applic diesel fuel type good transport road effect januari consolid articl custom code nation level measur extend cover occasion passeng transport letter date april publish oj commiss notifi franc decis initi procedur laid articl treati connect abovement measur environment energi conserv reason franc adopt tax diesel oil higher commun minimum increas tax burden mention high increas price crude oil extrem neg repercuss activ road transport sector circumst franc compel introduc compensatori measur meet consider econom social difficulti sector prei remedi suffici measur discriminatori open firm establish commun obtain diesel fuel franc account reimburs arrang tipp rate franc higher commun minimum rate diesel fuel fact firm sector benefit tax measur form substanc contrari common interest arrang temporari ceas appli decemb annual reimburs substanti reduc compar figur except circumst make aid derog extent strictli remedi econom social difficulti transport concern compat common market adopt decis articl measur adopt franc accord indent articl decis ec articl decis ec consid compat common market articl decis address french republ brussel council presid piqué camp oj direct amend direct ec oj oj oj oj direct amend direct ec