The European Commission is expected to present the long-awaited report on the application of Directives concerning excise duties on mineral

Europe Energy, April, 1995

The European Commission is expected to present the long-awaited report on the application of Directives concerning excise duties on mineral oils, during the second half of April, that is, if the Commissioners can manage to agree on them. The Directives provide for the Commission to report every two years and propose modifications of the excise rates "if necessary". The Directives also provide for the report, and the related proposal, to apply to the following three aspects and to take into account:

* the real value of rates (taking account of inflation);

* effects on the Single European Market (distortions, fraud, etc.).

The basic idea behind the excise duty Directives was to set minimum rates. The opening of borders and free circulation of goods...

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