Fiscal Marking [EU]

Fiscal marking of gas oils and kerosene

The aim of this Directive is to facilitate free movement and prevent improper use of certain petroleum products which are subject to variable excise duties.

Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene. [Official Journal L 291 of 06.12.1995]

Key Terms

Member States are to apply a fiscal marker to gas oils and kerosene which are exempt from excise duty or are subject to excise duty at a rate other than the standard rate applicable to mineral oils used as a fuel.

Fiscal marking is to consist in adding a well-defined combination of chemical additives to the above-mentioned products. The marker is to be added under fiscal supervision before the products are released for consumption, save in exceptional cases.

Member States may add a national marker or colour in addition to the marker provided for by the Directive.

The marker to be used is to be established in accordance with a procedure laid down in Council Directive 92/12/EEC on the general arrangements, holding, movement and monitoring of products subject to excise duty.

Exceptions, in certain circumstances, from the application of the fiscal marker on grounds of public health or safety or for technical reasons.

Exceptions in the case of Denmark and Ireland.

Member States are to determine the penalties to be imposed in the event of failure to comply with the provisions of the Directive.

References

Act	Entry into force	Deadline for transposition in the Member States	Official Journal
Directive 95/60/EC	26.12.1995	01.01.1996	OJ L 291 of 06.12.1995

RELATED ACTS

Commission Decision 2006/428/EC of 22 June 2006 establishing a common fiscal marker for gas oils and kerosene [Official Journal L 172 of 24.06.2006].