REPORTING on a European Commission proposal to extend 1992 legislation concerning duty on mineral oils and the ending of certain exemptions Pat Cox (Munster, ELDR) said the aim must be to establish the principle that open-ended exemptions could not continue indefinitely, but must be kept under review. He was also concerned to see fair competition in the internal market, and action to ensure environmental protection via a review of existing legislation in the context of a new energy tax. Commissioner Pinheiro accepted Parliament's amendments, but rejected any linking of this matter to possible proposals for an energy tax.