(1)

For the proper functioning of the internal market, and in particular to prevent tax evasion, Directive 95/60/EC provides for a common marking system to identify gas oils, falling within code 2710 00 69 of the Combined Nomenclature (CN), and kerosene, falling within CN code 2710 00 55, which have been released for consumption exempt from excise duty, or subject to a reduced excise duty rate. The first code has been split into CN codes 2710 19 43, 2710 19 46, 2710 19 47, 2710 19 48, 2710 20 11, 2710 20 15, 2710 20 17 and 2710 20 19, in order to take into account the sulphur content of gas oil and the presence of biodiesel in gas oil, and the second code has been transposed as CN code 2710 19 25 (2).

(2)

Commission Implementing Decision 2011/544/EU (3) established the product identified by the scientific name N-ethyl-N-[2-(1-isobutoxyethoxy)ethyl]-4-(phenylazo)aniline (Solvent Yellow 124) as the common fiscal marker provided for by Directive 95/60/EC, for the marking of gas oils and kerosene which have not borne duty at the full rate applicable to such energy products used as propellant.

(3)

Article 2 of Implementing Decision 2011/544/EU requires that Implementing Decision to be reviewed by 31 December 2016 at the latest, in the light of technical developments in the field of marking systems and taking into account the need to counteract fraudulent use of mineral oils exempted from excise duty, or subject to a reduced excise duty rate.

(4)

As part of the review process the Commission launched a call for expression of interest to present products suitable for use as a fiscal marker in gas oils and kerosene (4). The Commission seeks to identify a substance for marking which performs better in regard to a set of predefined criteria compared to the substance currently in use.

(5)

As the review is not yet completed, Solvent Yellow 124 should continue to be used as the common fiscal marker within the meaning of Directive 95/60/EC and subject to the conditions set out in that Directive.

(6)

This Decision does not release any undertaking from its obligations under Article 102 of the Treaty.

(7)

The opportunities offered by future developments in science should be taken into account by setting a time limit for the review of this Decision.

(8)

A review of this Decision should be undertaken at any time prior to this time limit if Solvent Yellow 124 is found to be giving rise to tax evasion or to be causing health or environmental damage or if a better performing substance than Solvent Yellow 124 is found by the Commission.

(9)

Implementing Decision 2011/544/EU should therefore be replaced.

(10)

The measures provided for in this Decision are in accordance with the opinion of the Committee on Excise Duty,