HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"EN
17.9.2011 Official
Journal
of
the
European
Union L
241/31
COMMISSION IMPLEMENTING DECISION
of 16 September 2011
on establishing a common fiscal marker for gas oils and kerosene
(notified under document C(2011) 6422)
(2011/544/EU)
THE EUROPEAN COMMISSION,
(6) No
alternative
product,
as
a
potential
replacement
for
Solvent Yellow 124, meeting all the criteria under
Having regard to the Treaty on the Functioning of the European
which Solvent Yellow 124 was selected as the common
Union,
fiscal marker, has been presented or supported so far
with the relevant scientific information.
Having regard to Council Directive 95/60/EC of 27 November
1995 on fiscal marking of gas oils and kerosene ( 1 ), and in
(7)
Solvent Yellow 124 should continue to be used as the
particular Article 2(2) thereof,
common fiscal marker within the meaning of Directive
95/60/EC and subject to the conditions set out in that
Whereas:
Directive.

(1)
For the proper functioning of the internal market, and in
(8)
This Decision does not release any undertaking from its
particular to prevent tax evasion, Directive 95/60/EC
obligations under Article 102 of the Treaty.
provides for a common marking system to identify gas
oils, falling within CN code 2710 00 69, and kerosene,
falling within CN code 2710 00 55, which have been
(9) The
opportunities
offered
by
future
developments
in
released for consumption exempt from excise duty, or
science should be taken into account by setting a time
subject to a reduced excise duty rate. Since 2002, the
limit for the review of this Decision.
first code has been split into CN codes 2710 19 41,
2710 19 45 and 2710 19 49, in order to take into
account the sulphur content of gas oil, and the second
(10) However,
a
review
of
this
Decision
should
be
undertaken
code has been transposed as CN code 2710 19 25.
at any time prior to this time limit if Solvent Yellow 124
is found to be giving rise to increased tax evasion or to
(2) Commission
Decision
2006/428/EC
of
22
June
2006
be causing additional health or environmental damage.
establishing a common fiscal marker for gas oils and
kerosene ( 2 ) established the product identified by the
scientific name N-ethyl-N-[2-(1-isobutoxyethoxy)ethyl]-
(11) In
the
interests
of
clarity
and
transparency,
Decision
4-(phenylazo)aniline (Solvent Yellow 124) as the
2006/428/EC should be replaced.
common fiscal marker provided for by Directive
95/60/EC, for the marking of gas oils and kerosene
which have not borne duty at the full rate applicable
(12) The
measures provided for in this Decision are in
to such energy products used as propellant.
accordance with the opinion of the Committee on
Excise Duty,
(3) Article
2
of
Decision
2006/428/EC
requires
that
Decision
2006/428/EC be reviewed by 31 December 2011 at the
latest, in the light of technical developments in the field
HAS ADOPTED THIS DECISION:
of marking systems and taking into account the need to
counteract fraudulent use of mineral oils exempt from
excise duty, or subject to a reduced excise duty rate.
Article 1
The common fiscal marker provided for by Directive 95/60/EC
(4)
As part of the review process, a consultation of the
for the marking of all gas oils falling within CN codes
Member States was undertaken. Member States are
2710 19 41, 2710 19 45, and 2710 19 49, as well as of
generally satisfied that Solvent Yellow 124 has met its
kerosene falling within CN code 2710 19 25, shall be Solvent
objectives of counteracting fraudulent use of mineral oils
Yellow 124, as specified in the Annex to this Decision.
exempt from excise duty, or subject to a reduced excise
duty rate.
Member States shall fix a marking level of at least 6 mg and not
more than 9 mg of marker per liter of mineral oil.
(5) No
problems
have
been
reported
with
regard
to
the
health and environmental effects of the use of Solvent
Yellow 124.
Article 2
( 1 ) OJ L 291, 6.12.1995, p. 46.
This Decision shall be reviewed by 31 December 2016 at the
( 2 ) OJ L 172, 24.6.2006, p. 15.
latest, taking into account technical developments in the field of

---

L 241/32
EN
Official Journal of the European Union
17.9.2011
marking systems and the need to counteract fraudulent use of
Article 4
energy products exempt from excise duty or subject to a
reduced excise duty rate.
This Decision is addressed to the Member States.
An earlier review shall be undertaken if it is found that Solvent
Yellow 124 is giving rise to increased tax evasion or causing
Done at Brussels, 16 September 2011.
additional health or environmental damage.
For the Commission
Article 3
Algirdas EMETA
Decision 2006/428/EC is repealed.
Member of the Commission
ANNEX
1. Identification according to the Colour Index: Solvent Yellow 124
2. Scientific name: N-Ethyl-N-[2-(1-isobutoxyethoxy)ethyl]-4-(phenylazo)aniline.

---