Brussels, 09/03/2000 (Agence Europe) - The European Commission considers that exemptions from excise duties allowed in Germany for certain mineral oils used as heating fuel run counter to EU tax legislation. On Thursday, it announced that it was sending a reasoned opinion to German authorities (second stage of infringement proceedings). In the absence of an amendment to German legislation within two months, the case will be brought before the European Court of Justice.
According to Community regulations (Directive 92/81/EEC), excise duties must be levied on all mineral oils used as heating fuel or motor fuel. The Commission considers that Germany has taken too many liberties in interpreting this directive, notably by authorising exemptions from excise duties for fuel used by the cement industry.