gjgm
Active member
I put this here, before Kim transfers it, because maybe everyone would be interested tod read it. Its from the EEC Council directive 92/81/EEC:
The proposal in this paper sets out the criteria for establishing a separate tax category for diesel fuel used for commercial purposes (commercial diesel fuel). The main aim is to:
- uncouple the tax arrangements for fuel used for commercial purposes from those for fuels used for private purposes, which would make it easier for Member States wishing to do so to increase the excise duty on diesel fuel used for private purposes to bring it into line with the excise duty levied on petrol;
and
It is therefore clear on the one hand that excise duty rates on commercial diesel fuel need to be harmonised and on the other hand that rates on non-commercial fuels have to be increased throughout the European Union. At the same time, the tax differences between diesel fuel and petrol have to be reduced.
This cannot be done unless the taxation of fuels used for commercial purposes is uncoupled from the taxation of fuels used for private purposes, and the most efficient level at which to do the uncoupling is the Community level.
Consequently, Directives 92/81/EEC and 92/82/EEC need amending to create two categories of diesel fuel, differentiated according to whether they are used for commercial or other purposes, and a minimum, appropriate, Community rate of duty needs to be established for each category.
and
In the long run, non-commercial diesel fuel and petrol should be taxed at similar rates at national level, the rates depending on the environmental performance of the fuels and the engines in which they are used. The Community minimum rates of excise duty for non-commercial diesel fuel and unleaded petrol should converge
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The proposal in this paper sets out the criteria for establishing a separate tax category for diesel fuel used for commercial purposes (commercial diesel fuel). The main aim is to:
- uncouple the tax arrangements for fuel used for commercial purposes from those for fuels used for private purposes, which would make it easier for Member States wishing to do so to increase the excise duty on diesel fuel used for private purposes to bring it into line with the excise duty levied on petrol;
and
It is therefore clear on the one hand that excise duty rates on commercial diesel fuel need to be harmonised and on the other hand that rates on non-commercial fuels have to be increased throughout the European Union. At the same time, the tax differences between diesel fuel and petrol have to be reduced.
This cannot be done unless the taxation of fuels used for commercial purposes is uncoupled from the taxation of fuels used for private purposes, and the most efficient level at which to do the uncoupling is the Community level.
Consequently, Directives 92/81/EEC and 92/82/EEC need amending to create two categories of diesel fuel, differentiated according to whether they are used for commercial or other purposes, and a minimum, appropriate, Community rate of duty needs to be established for each category.
and
In the long run, non-commercial diesel fuel and petrol should be taxed at similar rates at national level, the rates depending on the environmental performance of the fuels and the engines in which they are used. The Community minimum rates of excise duty for non-commercial diesel fuel and unleaded petrol should converge
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