{
  "url": "https://openlegislation.uk/eu-directive-1995-60/introduction",
  "json_url": "https://openlegislation.uk/eu-directive-1995-60/introduction.json",
  "legislation": "eudr/1995/60",
  "legislation_title": "Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene",
  "legislation_url": "https://openlegislation.uk/eu-directive-1995-60",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Directive 95/60/EC\nof 27 November 1995\non fiscal marking of gas oils and kerosene\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty establishing the European Community, and in particular Article 99 thereof,\nHaving regard to the proposal from the Commission,\nHaving regard to the opinion of the European Parliament,\nHaving regard to the opinion of the Economic and Social Committee,\nWhereas the Community measures envisaged by this Directive are not only necessary but also indispensable for the attainment of the objectives of the internal market; whereas these objectives cannot be achieved by Member States individually; whereas furthermore their attainment at Community level is already provided for in Directive 92/81/EEC, and in particular Article 9 thereof; whereas this Directive conforms with the principle of subsidiarity;\nWhereas Directive 92/82/EEC lays down provisions in respect of the minimum rates of excise duty applicable to certain mineral oils and in particular to the different categories of gas oil and kerosene;\nWhereas the proper functioning of the internal market now requires that common rules be established for fiscal marking of gas oil and kerosene which have not borne duty at the full rate applicable to such mineral oils used as propellant;\nWhereas certain Member States should be allowed to derogate from the measures laid down in this Directive because of special national circumstances;\nWhereas Directive 92/12/EEC lays down provisions on the general arrangements for products subject to excise duty and in particular Article 24 thereof provides for the establishment of an Excise Committee which may examine matters concerning the application of Community provisions on excise duties;\nWhereas it is appropriate that certain technical matters relating to the specification of products to be used for fiscal marking of gas oil and kerosene be dealt with under the provisions of the said Article,\nHAS ADOPTED THIS DIRECTIVE:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No C 15, 18. 1. 1994, p. 18."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No C 128, 9. 5. 1995, p. 178."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No C 133, 16. 5. 1994, p. 35."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ No L 316, 31. 10. 1992, p. 2. Directive as last amended by Directive 94/74/EC (OJ No L 365, 31. 12. 1994, p. 46)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "OJ No L 316, 31. 10. 1992, p. 19. Directive as amended by Directive 94/74/EC (OJ No L 365, 31. 12. 1994, p. 46)."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "OJ No L 76, 23. 3. 1992, p. 1. Directive as last amended by Directive 94/74/EC (OJ No L 365, 31. 12. 1994, p. 46)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/1995/60/introduction",
    "retrieved_at": "2026-11-01T15:23:13.764077+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}