52000PC0678

Proposal for a COUNCIL DECISION relating to reduced rates and exemptions from excise duties on certain mineral oils, when used for specific purposes

(presented by the Commission)

EXPLANATORY MEMORANDUM

1. The Community framework of tax on mineral oils

The taxation of mineral oils in the Community is currently governed by Council Directive 92/81/EEC, [1] which specifies which products should be treated as mineral oils and the uses which make them liable to tax. It also lays down a number of compulsory exemptions from the normal rules on taxation, as well as some optional exemptions and reduced rates. In addition, Article 8(4) of the Directive allows the Council, acting unanimously on a proposal from the Commission, to authorise a Member State to introduce further exemptions or reductions for specific policy considerations. At present, over one hundred such derogations exist.

[1] OJ L 316, 31.10.1992, p. 12; Directive last amended by Directive 94/74/EC (OJ L 365, 31.12.1994, p. 46).

Under the terms of Council Directive 92/81/EEC and in accordance with Council Decision 1999/880/EC, [2] which expires on 31 December 2000, the Commission should present appropriate proposals to Council if it considers that derogations should no longer be applied because they distort competition or the operation of the single market, or are incompatible with Community policy on the protection of the environment. The Council will then review the situation and decide whether to withdraw, modify or extend the authorisations.

[2] Council Decision 1999/880/EC, 17.12.1999 (OJ L 331, 23.12.1999, p. 73).

2. Overall strategy of the Commission

Council Decision 1999/880/EC laid down either an automatic [3] two-year renewal (the oldest 60 cases,) or an extension by a duration to be defined by virtue of a unanimous agreement of the Council (36 most recent cases).

[3] The extension is considered automatic as each of the derogations concerned can only be terminated by a unanimous decision of the Council.

- Vis-à-vis this situation, the overall strategy pursued by the Commission is aiming, by a well balanced proposal, to:

*modify the authorisation procedures applicable to 60 derogations by removing the mechanism which made their extension automatic if the Council does not decide unanimously that they have to be cancelled or modified. This essential change strengthens the effectiveness of the control exercised by the Commission and the Council on the derogations by guaranteeing their periodic review and the adoption of positive decisions regarding their maintenance.

* put an immediate end to the 11 derogations which prove to be in clear contradiction with other Community policies [4];

[4] These are the derogations relating to financial support for the burning of waste oils, measures which are in breach of amended Directive 75/439/EEC.

* initiate a phasing out for the 14 derogations granted for air navigation and private pleasure craft; these derogations should be completed as from the entry into force of the proposal for a Council Directive restructuring the Community framework of tax on energy products [5], or, in any case, at the latest on 31 December 2002;

[5] Com (97 30 final of 12.3.1997, published in the OJ C 139 of 6.5.1997, p. 14.

* extend for a two-year period the 14 derogations which require a detailed examination, in particular in the light of the State aid rules or in relation to the Community policies regarding environment, energy and transport;

*extend for a two-year period, without possibility of later extension beyond 31.12.2002, the 3 derogations which refer to excise duty reductions for gas oil consumed by commercial vehicles and road transport operators, in France, in Italy and in the Netherlands, without prejudice to the application of the rules concerning State aid. A State Aid examination resulting in a final negative decision could de facto put an anticipated term on these derogations.

*extend for a five-year period the 61 other derogations , which prove obviously compatible with Community policies.

In addition, a new procedure within the Commission is drawn up in order to create the best conditions for a more complete examination of the requests for derogation 8.4 notified by the Member States

One German derogation covering fuels with low sulphur content (50 ppm) remains excluded from this decision because it matches a specific timetable.

The Commission stresses that its proposal for a decision leads to a strengthened consistency of the Community framework of taxation of mineral oils.

Reductions of excise duties on diesel fuel for road transport could be justified by very short term considerations. However, they are not coherent with the aims pursued by the European Union both as regards environmental policy and energy and transport. In view of the current situation characterised by very divergent excise duty rates between the Member States, the Commission considers that an approximation upwards of excise duties is an effective tool to reduce distortions of competition which exist in certain sectors. The Commission has proposed this in its draft Directive concerning the taxation of energy products [6] , which has been on the table of the Council of Ministers since 1997.

[6] Com (97 30 final of 12.3.1997, published in the OJ C 139 of 6.5.1997, p. 14.

Nevertheless, nothing in this Decision overrides the requirement for Member States to notify instances of potential state aid to the Commission under Article 88 of the Treaty. Such notifications will be examined under the terms of Article 87 of the Treaty.

Proposal for a COUNCIL DECISION concerning reduced rates of excise duty and exemptions from such duty on certain mineral oils, when used for specific purposes

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils, [7] and in particular Article 8(4) thereof,

[7] OJ L 316, 31.10.1992, p. 12; Directive last amended by Directive 94/74/EC (OJ L 365, 31.12.1994, p. 46).

Having regard to the proposal from the Commission,

Whereas,

(1) Pursuant to Article 8(4) of Directive 92/81/EEC, the Council, by Decision 1999/880/EC [8] authorised Member States to introduce exemptions or reductions in the excise duty charged on mineral oils for specific policy considerations.

[8] OJ L 331, 23.12.1999, p. 73.

(2) The Council is required to decide before 31 December 2000, on the basis of a proposal from the Commission, whether the provisions in Decision 1999/880/EC enacting those exemptions and reductions should be modified or extended for a further period.

(3) The abolition of the automatic extensions provided for in Decision 1999/880/EC would give the Council more effective control over such derogations, by ensuring that they are examined regularly and that conscious and explicit decisions are taken as to their continuation.

(4) This Decision shall be without prejudice to the outcome of any procedures relating to distortions of the operation of the single market that the Commission may undertake, in particular under Articles 87 and 88 of the Treaty, nor does it override the requirement for Member States to notify instances of potential state aid to the Commission under Article 88 of the Treaty.

(5) In the context of the proposal for a Council Directive on restructuring the Community framework for the taxation of energy products [9], and in particular Article 13 thereof, the Commission reviewed the validity of the derogations granted in respect of air navigation other than that covered by Article 8(1)(b) of Directive 92/81/EEC and for navigation in private pleasure craft. On environmental grounds in particular, these derogations should be gradually phased out in accordance with the "polluter pays" principle. The beneficiaries accordingly have until the entry into force of the directive on restructuring the Community framework for the taxation of energy products, or 31 December 2002 at the latest, to adapt to the new situation.

[9] Com (97 30 final of 12.3.1997, published in the OJ C 139 of 6.5.1997, p. 14.

(6) The compatibility of the derogations granted by Member States in favour of commercial vehicles have to be examined in relation to the objectives of the Community policy of environmental protection, energy and of transport and in relation to the State aid rules applied under Articles 87 and 88 of the Treaty. In its Communication on the oil supply of the European [10] Union, the Commission has established clearly that if recent derogations envisaging excise duty reductions on gas oil consumed by the commercial vehicles could be justified by very short term considerations, they are not coherent with the aims pursued by the European Union both as regards environmental policy and that of energy and of transport. Consequently, it is advisable to make sure that they would be extended only for a strictly limited period, which could not exceed two years.

[10] Com (2000) 631 final of 12.10.2000.

(7) The amended Directive 75/439/EEC [11] on the disposal of waste oils requires the Member States to take the necessary steps to give priority to the processing of waste oils by regeneration. The Court of Justice has confirmed that priority [12]. Authorising exemptions and reductions in respect of the use of waste oils as fuel is therefore contrary to the objectives of the above Directive in that it encourages the incineration of such oils and therefore hinders the development of a market for their regeneration. These exemptions and reductions should therefore be abolished. The exemptions and reductions in respect of the use of waste oils as fuel granted to Austria, Belgium, Finland, Italy and Luxembourg expire on 31 December 2000 unless explicitly extended. It is not therefore necessary to refer to them in the operative part below.

[11] Council Directive 75/439/EEC, 16.6.1975 (OJ L 194, 25.7.1975, p. 23) as amended by Council Directive 87/101/EEC, 22.12.1986 (OJ L 42, 12.2.1987, p. 43).

[12] Case C-102/97 Commission v. Germany [1999] ECR I-5051.

(8) Decisions 1999/880/EC, 1999/804/EC [13], 2000/266/EC [14], 2000/433/CE [15], 2000/434/EC, [16] and 2000/446/CE [17] which are superseded by this Decision, should be repealed,

[13] OJ L 313, 7.12.1999, p. 9.

[14] OJ L 85, 6.4.2000, p. 21.

[15] JO L 172 du 12.7.2000, p. 21.

[16] OJ L 172, 12.7.2000, p. 23.

[17] JO L 180 du 19.7.2000, p. 39.

HAS ADOPTED THIS DECISION:

Article 1

This Decision shall apply from 1 January 2001.

Article 2

1. By way of derogation from the provisions of Council Directive 92/82/EEC regarding the minimum rates of excise duty on mineral oils [18], Member States are hereby authorised to continue to apply the reductions in rates of excise duties or exemptions from such duty set out in Annex 1 hereto.

[18] OJ L 316, 31.10.1992, p. 19; Directive last amended by Directive 94/74/EC.

2. Subject to a prior review by the Council, on the basis of a proposal from the Commission, this authorisation shall expire on 31 December 2005.

Article 3

1. By way of derogation from the provisions of Council Directive 92/82/EEC regarding the minimum rates of excise duty on mineral oils, Member States are hereby authorised to continue to apply the reductions in rates of excise duties or exemptions from such duty set out in Annex 2 hereto.

2. Subject to a prior review by the Council, on the basis of a proposal from the Commission, this authorisation shall expire on 31 December 2002.

Article 4

1. By way of derogation from the provisions of Council Directive 92/82/EEC regarding the minimum rates of excise duty on mineral oils, Member States are hereby authorised to continue to apply the reductions in rates of excise duties or exemptions from such duty set out in Annex 3 hereto.

2. Subject to a prior review by the Council, on the basis of a proposal from the Commission, this authorisation shall expire on the entry into force of the proposed Council Directive on restructuring the Community framework for the taxation of energy products or, in any case, on 31 December 2002 at the latest.

Article 5

1. Notwithstanding the provisions of Council Directive 92/82/EEC concerning in particular the minimum rates of excise duties applied to mineral oils, Member States are permitted to continue applying the reduced rates of excise duties listed in Annex 4 of this decision, without prejudice to the application of the State aid rules.

2. Subject to an anticipated examination by the Council on the basis of a Commission proposal, this authorisation expires at the latest on 31 December 2002 and will not be renewed.

Article 6

The reductions in rates of excise duty or exemptions from such duty set out in Annex 5 hereto shall not be extended.

Article 7

Decisions 1999/880/EC, 1999/804/EC, 2000/266/EC, 2000/433/EC,2000/434/EC and 2000/446/EC are hereby repealed.

Article 8

This Decision is addressed to the Member States.

Done at Brussels,

For the Council

The President

ANNEX 1

Reduced rates of excise duty and exemptions from such duty referred to in Article 2:

1. Belgium:

- for liquid petroleum gas (LPG), natural gas and methane.

- for local public passenger transport vehicles.

2. Denmark:

- for a reduction in the rate of duty on diesel to encourage the use of more environmentally friendly fuels, provided that such incentives are linked to established technical characteristics including specific gravity, sulphur content, distillation point, cetane number and index and provided that such rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils;

- for the application of differentiated rates of excise duty between petrol distributed from petrol stations equipped with a return system for petrol fumes and petrol distributed from other petrol stations, provided that the differentiated rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Articles 3 and 4 thereof;

- for differentiated rates of excise duties on petrol, provided that the differentiated rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Articles 3 and 4 thereof;

- for local public passenger transport vehicles;

- for differentiated rates of excise duties on gas oil, provided that the differentiated rates are in accordance with the obligations laid down in Council Directive 92/82/EEC on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Article 5 thereof.

3. Germany:

- for the use of waste hydrocarbon gases as heating fuel;

- a differentiated rate of excise duty on mineral oils used as fuel in local public passenger transport vehicles, subject to compliance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils;

- on samples of mineral oils intended for analysis, tests on production or for other scientific purposes.

4. Greece:

- for use by the national armed forces;

- to grant relief from the excise duties on mineral oils for fuels intended to be used to power the official vehicles of the Ministry of the Presidency and the national police force;

- for local public passenger transport vehicles;

- for differentiated rates of tax on unleaded petrol to reflect different environmental categories, provided that the differentiated rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Article 4 thereof.

5. Spain:

- for LPG used as fuel in local public transport vehicles;

- for LPG used as fuel in taxis;

- for differentiated rates of tax on unleaded petrol to reflect different environmental categories, provided that the differentiated rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Article 4 thereof.

6. France:

- in the framework of certain policies aimed at assisting areas suffering from depopulation;

- for consumption on the island of Corsica, provided that the reduced rates at all times respect the minimum rates of duty on mineral oils as provided for under Community law;

- for a differentiated rate of excise duty on a new fuel composed of a water-and-antifreeze/diesel emulsion stabilised by surfactants, provided that the differentiated rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Article 5 thereof;

- for a differentiated rate of excise duty for premium-grade unleaded petrol containing a potassium-based additive to improve resistance to valve burn-out (or any other additive of equivalent effect);

- -for fuel used in taxis within the limits of an annual quota,

- -for exemption from excise duty on gases used as fuel for public transport subject to an annual quota

- for an exemption from excise duties for gases used as engine fuels in gas powered refuse collection vehicles.

7. Ireland:

- for LPG, natural gas and methane used as motor fuel;

- in motor vehicles used by the disabled;

- for local public passenger transport vehicles;

- for differentiated rates of tax on unleaded petrol to reflect different environmental categories, provided that the differentiated rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Article 4 thereof.

8. Italy:

- for waste hydrocarbon gases used as fuel;

- for methane used as fuel in motor vehicles;

- in respect of the national armed forces;

- in respect of ambulances;

- for local public passenger transport vehicles;

- for fuel used in taxis;

- in certain particularly disadvantaged geographical areas, for reduced rates of excise duty on domestic fuel and LPG used for heating and distributed through the networks of such areas, provided that the rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Articles 5 and 7 thereof;

- for consumption in the regions of Val d'Aosta and Gorizia;

- for a reduction in excise duty on petrol consumed on the territory of Friuli-Venezia Giulia, provided that the rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Articles 3 and 4 thereof;

- for a reduction in the rate of duty for mineral oils consumed in the regions of Udine and Trieste, provided that the rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils.

9. Luxembourg:

- - for LPG, natural gas and methane;

- for local public passenger transport vehicles.

10. Netherlands:

- for LPG, natural gas and methane;

- on samples of mineral oils intended for analysis, tests on production or for other scientific purposes;

- in respect of the national armed forces;

- for the application of differentiated rates of excise duty on LPG used as fuel in public transport;

- for a differentiated rate of excise duty on LPG used as fuel for waste-collection, drain suction and street-cleaning vehicles.

11. Austria:

- for natural gas and methane;

- for LPG used as fuel in local public transport vehicles.

12. Portugal:

- for differentiated rates of tax on unleaded petrol to reflect different environmental categories, provided that the differentiated rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Article 4 thereof;

- for exemption from excise duty on LPG, natural gas and methane used as fuel for local public passenger transport.

13. Finland:

- for natural gas used as fuel;

- for an exemption from excise duty for methane and LPG for all purposes;

- for reduced excise duty rates on diesel fuel and heating gas oil, provided that the rates are in accordance with the obligations laid down in Council Directive 92/82/EEC on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Article 5 thereof;

- for reduced excise duty rates on reformulated unleaded and leaded petrol, provided that the rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Articles 3 and 4 thereof.

14. Sweden:

- for an exemption from excise duty for biologically produced methane and other waste gases;

- for reduced tax rates for diesel in accordance with environmental classifications;

- for differentiated rates of tax on unleaded petrol to reflect different environmental categories, provided that the differentiated rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Article 4 thereof.

15. United Kingdom:

- for LPG, natural gas and methane used as motor fuel;

- for a reduction in the rate of duty on diesel to encourage the use of more environmentally friendly fuels;

- for differentiated rates of tax on unleaded petrol to reflect different environmental categories, provided that the differentiated rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Article 4 thereof,

- for local public passenger transport vehicles;

- for a differentiated rate of excise duty on water/diesel emulsion provided that the differentiated rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates of excise duty provided for in Article 5 thereof.

ANNEX 2

Reduced rates of excise duty and exemptions from such duty referred to in Article 3:

1. Belgium:

- for a reduction in the rate of excise duty on heavy fuel oil to encourage the use of more environmentally friendly fuels. Such reduction shall be specifically linked to sulphur content and in no case can the reduced rate fall below EUR 6,5 per tonne.

2. Denmark:

- for partial reimbursement to the commercial sector, provided that the taxes concerned are in conformity with Community provisions and provided that the amount of the tax paid and not reimbursed at all times respects the minimum rates of duty or monitoring charge on mineral oils as provided for in Community law.

3. Germany:

- for a differentiated rate of excise duty on heating oils used by manufacturing industries, provided that the differentiated rates are in accordance with the obligations laid down in Council Directive 92/82/EEC on the approximation of the rates of excise duties on mineral oils.

4. Greece:

- for LPG and methane used for industrial purposes.

5. France:

- for a reduction in the rate of excise duty on heavy fuel oil to encourage the use of more environmentally friendly fuels; this reduction shall be specifically linked to sulphur content and the rate of duty charged on heavy fuel oil must correspond to the minimum rate of duty on heavy fuel oil as provided for in Community law;

- for an exemption for heavy fuel oil used as fuel for the production of alumina in the region of Gardanne.

6. Ireland:

- for the production of alumina in the Shannon region.

7. Italy:

- for an exemption from excise duty on mineral oils used as fuel for alumina production in Sardinia;

- for a reduction in the excise duty on fuel oil, for the production of steam, and for gas oil, used in ovens for drying and "activating" molecular sieves in Reggio Calabria, provided that the rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils.

8. Luxembourg:

- for a reduction in the rate of excise duty on heavy fuel oil to encourage the use of more environmentally friendly fuels. Such reduction shall be specifically linked to sulphur content and in no case can the reduced rate fall below EUR 6,5 per tonne.

9. Portugal:

- for a reduction in excise duty on fuel oil consumed in the autonomous region of Madeira; this reduction may not be greater than the additional costs incurred in transporting the fuel oil to that region;

- for a reduction in the rate of excise duty on heavy fuel oil to encourage the use of more environmentally friendly fuels; this reduction shall be specifically linked to sulphur content and the rate of duty charged on heavy fuel oil must correspond to the minimum rate of duty on heavy fuel oil as provided for in Community law.

10. Sweden:

- for a reduced rate of excise duty on mineral oils used for industrial purposes, provided that the rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils;

- for a reduced rate of excise duty on mineral oils used for industrial purposes by introducing both a rate which is lower than the standard rate and a reduced rate for energy-intensive enterprises, provided that the rates are in accordance with the obligations laid down in Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils, and do not give rise to distortions of competition.

ANNEX 3

Reduced rates of excise duty and exemptions from such duty referred to in Article 4:

1. Belgium:

- in respect of air navigation other than that covered by Article 8(1)(b) of Directive 92/81/EEC;

- for navigation in private pleasure craft.

2. Denmark:

- in respect of air navigation other than that covered by Article 8(1)(b) of Directive 92/81/EEC.

3. France:

- in respect of air navigation other than that covered by Article 8(1)(b) of Directive 92/81/EEC.

- for gasoline delivered from the harbours of Corsica to private pleasure craft.

4. Ireland:

- in respect of air navigation other than that covered by Article 8(1)(b) of Directive 92/81/EEC;

- for navigation in private pleasure craft.

5. Italy:

- in respect of air navigation other than that covered by Article 8(1)(b) of Directive 92/81/EEC.

6. Portugal:

- in respect of air navigation other than that covered by Article 8(1)(b) of Directive 92/81/EEC.

7. Finland:

- in respect of air navigation other than that covered by Article 8(1)(b) of Directive 92/81/EEC;

- for navigation in private pleasure craft.

8. Sweden:

- in respect of air navigation other than that covered by Article 8(1)(b) of Directive 92/81/EEC.

9. United Kingdom:

- in respect of air navigation other than that covered by Article 8(1)(b) of Directive 92/81/EEC;

- for navigation in private pleasure craft.

ANNEXE 4

Reduced rates of excise duty and exemptions referred to in Article five:

1. France:

- for differential rates of tax on diesel used in commercial vehicles, provided that the differentiated rates respect the obligations laid down in Council directive 92/82/CEE on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates laid down in Article 5 thereof.

2. Italy:

- for a reduction in the rate of excise duty on gas oil used used as fuel by road hauliers, provided that the differentiated rates respect the obligations laid down in Council directive 92/82/CEE on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates laid down in Article 5 thereof.

3. Netherlands :

- for differential rates of tax on diesel used in commercial vehicles, provided that the differentiated rates respect the obligations laid down in Council directive 92/82/CEE on the approximation of the rates of excise duties on mineral oils, and in particular the minimum rates laid down in Article 5 thereof.

ANNEX 5

Reduced rates of excise duty and exemptions from such duty referred to in Article 6:

1. Germany:

- for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.

2. Spain:

- for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.

3. France:

- for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.

4. Ireland:

- for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.

5. Portugal:

- for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.

6. United Kingdom:

- for waste oils which are reused as fuel, either directly after recovery or following a recycling process for waste oils, and where the reuse is subject to duty.