ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(75)271
Vol.1975/0096

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COMMISSION OFTHEEUROPEANCOMMUNITIES
COM(75)271final
trussels,11June1975
PROPOSAL TORACOUNCILDIRECTIVE
amendingDirectiveNo72/464/EEContaxesotherthanturnovertaxes
whichaffecttheconsumption ofmanufactured tobacco
(submittedtotheCouncilbytheCommission)
CO!ï(75)271final

EXPIRATORY ICEMORAFDUM
UnderCouncilDirectiveNo72/464/EECof19December1972
(Article1(3)and(4)inconjunctionwithArticle7(l)),asamendedby
DirectiveNo74/31"/®®^25June1974?theCouncilmustadopt,before
1July1975ron"thebasisofArticles99sncl100oftheTreaty,aDireotive
layingdownthespecialcriteriaapplicableduringthesecondstageof
theharmonization ofthestructuresofexcisedutiesonmanufactured tobacco.
Thesecriteria ,shouldcomeintoforceon1July1976.
Fortheexcisedutyoncigarettes,themaintaskistofixanarrower
rangethanislaiddowninArticle8(2)oftheDirectiveof19December1972
fortheratios "betweenthespecificcomponentandtheproportional component
oftheexciseduty. '
Fortheexcisedutyonothermanufactured tobacco,theverystructure
oftheexcisedutystillhastobefixed.
Thepreparatory workcarriedoutbytheCommission showedthatfor
technicalreasons,beforedrawingupproposalsforfurthermovestoharmonize
thestructuresofexciseduty,theproblemofdefiningthevariousgroups
ofmanufactured tobaccoshouldfirstbesettled.Thisv?asthepurposeCf
theproposalforasecondCouncilDirective 011taxesotherthanturnovertaxes
whichaffecttheconsumptionofmanufacturedtobacco(l)vrhichtheCommission
putbeforetheCouncilon29March1974"butwhichhasstillnotbeenadopted.
Itwasalsoseenthatviewsstilldifferedwidelyastothe
structureoftheexcisedutyoncigarettes,inparticularasregardsthe
introduction ofanarrowerrangefortheratiosbetweenthespecificcomponent
endtheadvaloremcomponentofthetaxastheseratiosmusttendtowardsa
singleratiowhichhasstilltobefixed.
Astheadvaloremcomponentoftheexciseduty,valueaddedtaxand
tradingmarginsarecalculatedonthebasisoftheretailsellingprice,and
becauseofthemultipliereffectofthesecomponents onthecostprice,
adifference,howeverslight,betweenthesecomponents maygiverisetoa
substantialdifferenceinretailsellingprices.– -A
(1)OJHoC72,27June1974

-2-
Thegreaterdivergencies mthemarketconditionsfollowing
theenlargementoftheCommunityhavealsomadeitmoredifficulttolay
downsatisfactorycriteriaformalcingfurtherprogressinharmonizingthe
structuresofexcisedutiesonmanufactured tobacco.
Recentconsultations carriedout"bytheCommissioninorderto
advancetheharmonization processmerelyconfirmedthedifferencesin
viewsonthematter.Moreover,evenassumingthatacompromisesolution .,
could "befound,itwouldbemateriallyimpossibleforadecisiontobe
takenbefore1July1975»thedatebywhichtheCounoilmust,inaccordance
withtheDirectiveof19December1972,adoptthespecialcriteriaapplicable
duringthesecondstage.TheCommissionthereforefeelsthatthefirststage
ofharmonization mustbeextendedforayearto30June1977•

ProposalforaCouncilDirectiveof.......
amendingDirectiveIIo72/464/EEContaxesotherthan
turnovertaxeswhichaffecttheconsumption ofmanu­
facturedtobacco •
THISCOUNCILOPTHEEUROPEANCOIJJItMITIES ,
HavingregardtotheTreatyestablishing theEuropemEoonomicCommunityand-
inparticularArticles99and100thereof|
HavingregardtotheproposalfromtheCommission 5
HavingregardtotheOpinionoftheEuropeanParliament 5
HavingregardtotheOpinionoftheEconomicandSocialCommittee }
Whereas,pursuanttoCouncilDirectiveHo72/4S4/EEC(l)of19December1972,
asamendedbyDirectiveHo74/31S/EHC(2)of.25June1974»ontaxesotherthen
turnovertaxeswhichaffecttheconsumptionofmanufactured tobacco,the
Councilmustadopt,by30June1975»aDirectivelayingdownthespecial
criteriaapplicableafterthefirststagewhich,underArticle7(l)covers,
subjecttoArticle1(4),0.periodof36monthsfrom1July1973|
Whereasinordertolaydownthespecialcriteriaapplicableduringthe
followingstageorstages,fortechnicalreasonstheCouncil,inaccordance
withArticle3(2)oftheabovementioned Directive,mustadoptinadvance
onaproposalfromtheCommission,theprovisionsnecessarytodetermine
thewayinwhichmanufactured tobaccoshouldbedefinedandclassifiedin
groupsj
WhereastheseprovisionsarecontainedinaproposalfromtheCommission ;
Whereasinordertolaydownthespecialcriteriaapplicableinthefollowing
stageorstages,afurtherexamination mustbemadeoftheconditionsonthe
marketinmanufactured tobaccointheenlargedCommunity!
Whereasitisthereforenecessarytoextendthefirststageforafurther
twelvemonths,
HASADOPTEDTHISDIRECTIVE :
•/
2)OJNoL303,31Deceraber197?,P»1*
OJNoL180,3July1974,p.30.

-2-
Artioie1
i;o0 ,-fv-,
InArticle7(l)ofDirectiveHo72/4^4/E3C,asamended ■by-
DirectiveNo74/31S/EEC,thewords"periodof36months"shall"bereplaced
"bythewoI'd3"periodof48months".
Article..2
ThisDirectiveisaddressedtotheMemberStates.
Doneat..............
FortheCouncil.'
1
ThePresident.