- Latest available (Revised)
- Original (As adopted by EU)
Council Implementing Decision of 16 December 2014 authorising Croatia to apply a tax exemption to gas oil used to operate machinery in humanitarian demining in accordance with Article 19 of Directive 2003/96/EC (2014/921/EU)
You are here:
- Decisions originating from the EU
- 2014 No. 921
- Whole Decision
- Previous
- Next
What Version
Opening Options
More Resources
Legislation originating from the EU
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
This item of legislation originated from the EU
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
Status:
This is the original version as it was originally adopted in the EU.
This legislation may since have been updated - see the latest available (revised) version
Council Implementing Decision
of 16 December 2014
authorising Croatia to apply a tax exemption to gas oil used to operate machinery in humanitarian demining in accordance with Article 19 of Directive 2003/96/EC
(2014/921/EU)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity(1), and in particular Article 19 thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1) By letter of 8 April 2014, the Croatian authorities requested an authorisation decision which would allow Croatia to apply a tax exemption to gas oil used to operate machinery in humanitarian demining in accordance with Article 19 of Directive 2003/96/EC.
(2) With the tax exemption it intends to apply, Croatia aims at speeding up the demining of the remaining mine contaminated areas in various regions. The measure would thus have immediate positive effects on human life and health in these regions.
(3) The measure should be limited to accredited special-purpose machines designed and built specifically for clearing mined areas.
(4) The measure should be limited to mine-contaminated areas in the territory of Croatia.
(5) The measure should apply to all operators involved in humanitarian demining in Croatia, thus no economic advantage will be given to any particular operator involved.
(6) Consequently, the measure is acceptable for the proper functioning of the internal market and for the need to ensure fair competition. The measure is compatible with the Union's health, environment, energy and transport policies.
(7) It follows from Article 19(2) of Directive 2003/96/EC that each authorisation granted under that Article must be strictly limited in time. In order to provide economic operators concerned with a sufficient degree of certainty and enough time to conclude the process of demining of the contaminated areas, the authorisation should be granted for a period of six years.
(8) This Decision is without prejudice to the application of the Union rules regarding State aid,
HAS ADOPTED THIS DECISION:
Article 1
Croatia is hereby authorised to exempt gas oil used to operate specialised machinery used in humanitarian demining on its territory from taxation. The measure shall be limited to accredited special-purpose machines designed and built specifically for clearing mined areas.
Article 2
This Decision shall take effect on the date of its notification.
It shall expire six years thereafter.
Article 3
This Decision is addressed to the Republic of Croatia.
Done at Brussels, 16 December 2014.
For the Council
The President
S. Gozi
Options/Help
Print Options
PrintThe Whole Decision
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the EU Official Journal
- lists of changes made by and/or affecting this legislation item
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.