DESCRIPTION:
European legal act aiming to ensure the proper functioning of the internal market and to prevent the improper use of certain petroleum products which are subject to variable excise duties.
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| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-07-26 |
| dct:spatial | EU |
| dct:identifier | http://data.europa.eu/eli/dir/1995/60/oj |
| dct:title | Directive 95/60/EC - fiscal marking of gas oils and kerosene |
| dct:description | Directive 95/60/EC is a European Union directive that establishes the rules for the fiscal marking of gas oils and kerosene. It is designed to prevent fraud and ensure the correct taxation of these products. The directive specifies the substances to be used as fiscal markers and the procedures for their use. |
| dct:publisher | EUR-Lex |
| dct:source | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A31995L0060 |
| skos:example | For example, a company that produces or imports gas oil or kerosene in a Member State of the EU must comply with the marking requirements set out in this directive. This means they must add certain substances to these products in the quantities specified in the directive. These substances, known as fiscal markers, make it possible to identify the product and ensure that it is taxed correctly. If the company fails to comply with these requirements, it may be subject to penalties. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The Directive 95/60/EC sets out the rules for the fiscal marking of gas oils and kerosene to prevent fraudulent practices. It specifies the substances to be used as fiscal markers, the minimum quantities to be used, and the procedures for their use. The directive also provides for the exchange of information between Member States on the methods of detection of the markers and on any cases of fraud detected. |
| eira:view | LV-Binding Power and Jurisdiction |