ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(80)795
Vol.1980/0252

Disclaimer
Conformément aurèglement(CEE,Euratom)n°354/83duConseildu1erfévrier1983
concernantl'ouvertureaupublicdesarchiveshistoriquesdelaCommunauté économique
européenneetdelaCommunautéeuropéennedel'énergieatomique(JOL43du15.2.1983,
p.1),telquemodifiéparlerèglement(CE,Euratom)n°1700/2003du22septembre2003
(JOL243du27.9.2003,p.1),cedossierestouvertaupublic.Lecaséchéant,lesdocuments
classifiésprésentsdanscedossierontétédéclassifiésconformément àl'article5dudit
règlement.
InaccordancewithCouncilRegulation(EEC,Euratom)No354/83of1February1983
concerningtheopeningtothepublicofthehistoricalarchivesoftheEuropeanEconomic
CommunityandtheEuropeanAtomicEnergyCommunity(OJL43,15.2.1983,p.1),as
amendedbyRegulation(EC,Euratom)No1700/2003of22September2003(OJL243,
27.9.2003,p.1),thisfileisopentothepublic.Wherenecessary,classifieddocumentsinthis
filehavebeendeclassified inconformitywithArticle5oftheaforementioned regulation.
InÜbereinstimmung mitderVerordnung(EWG,Euratom)Nr.354/83desRatesvom1.
Februar1983überdieFreigabederhistorischen ArchivederEuropäischen
Wirtschaftsgemeinschaft undderEuropäischen Atomgemeinschaft (ABI.L43vom15.2.1983,
S.1),geändertdurchdieVerordnung(EG,Euratom)Nr.1700/2003vom22.September2003
(ABI.L243vom27.9.2003,S.1),istdieseDateiderÖffentlichkeitzugänglich.Soweit
erforderlich,wurdendieVerschlusssachen indieserDateiinÜbereinstimmung mitArtikel5
dergenanntenVerordnungfreigegeben.

COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(80)795 final
Brussels,5thDecember1980
PROPOSAL FORACOUNCILREGULATION (EEC)
layingdowngeneralrulesforgrantingspecialrefundsoncertain
spirituous beveragesobtainedfromcerealsandthecriteriafor
fixingtheamountofsuchrefunds,andamendingRegulation (EEC)No/80
concerningcertainproductsnotcoveredbyAnnexIItotheTreaty
(presentedbytheCommissiontotheCouncil)
• V--"A
' fa3--1^
f–3'.v --rApt%'-/.>/H
V;,/Λ'';·ν
C0M(80)795final

EXPLANATORY MEMORANDUM
Asprovided for inProtocol No19 "totheAct orAooession these measures fall
within theframework' ofageneral Community policy foralcohol .They are
"based onArticle 16ofRegulation (EEC)No2727/75pnthecommon organization of'
the market incereals .
Themeasures Consist ofrefunds to "begranted inaspecial form soastotake
account ofthedifficulty ofapplying thenormal rules onexport refunds to
."beverages forwhich long ageing iscompulsory . ' . •
/ **' " . · ' ''Theproposal therefore provides forthe grant ofrefunds from thetime the
Community rawmaterials arewarehoused andequivalent quantities of
spirituous "beverages areexported . -
Itisalso ,proposed that theRegulation concerning products not covered "by
Annex IItotheTreaty "be.amended . - - '.
Adetailed financial statement ,isattached toshow theamounts corresponding to
cereals warehoused from 1August 1973 *Provision .isalso made forpayment of
theamounts dueunder this heading "byinstalments .
10jNoL2Ô1 ,1.11.1975 ,p.1.

'PROPOSALFOR•; •••
'•COUNCILREGULATION(SEC) _;;,'.
layingdowngeneralrulesforgrantingspecialrefundson>certain
spirituous "beveragesobtained .fromcerelasandthecriteriafor'
fixingtheamountofsuchrefunds,andamendingRegulation (EEC)No'/8Q
:concerningcertainproductsnotcovered "byAnnexIItotheTreaty
THECOUNCILOPTHEEUROPEANCOMMUNITIES , • '
Havingregard ,totheTreatyestablishing theEuropeanEconomicCommunity,
HavingregardtoCouncilRegulation "No.2727/75of29October1975onthe
commonorganization ofthemarketincereals,aslastamended "byRegulation
(EEC)NO1876/80,andinparticularArticlel6(4a)and(5)thereof,
HavingregardtotheproposalfromtheCommission,-
WhereasArticle,16(4a)ofRegulation(EEC)No2727/75providesthatexport
refundsmay"bereplaced "byspecialrefundstotheextent-necessarytoenable
theproductionand,inparticular,theageingcharacteristics ofcertain
spirituousbeveragesobtained 'fromcerealstobetakenintoaccount;whereas
itisnecessarytoprovideforaspecialrefundforcertainspirituousbeverages -
forwhichaperiodofageingof.threeyearsisanobligatorypartofthe 1
manufacturing process:
Whereastheremustbeestablishedarelationship betweenthecerealsusedand
thespirituousbeveragesexportedduringthesameperiod;
1OJNoL281,1.11.1975,P.1
2OJNoLI84,I7.7.I98O,p,1.

Whereas,incaseswherethequantityofspirituous "beveragesexported
withintheperiodlaiddownwaslowerthanthequantityinrespectofwhich
therefundwaspaid,provision ,shouldhemadeforreimbursement tothe
competentauthorities ofanamountreflectingthequantitiesnotexportedand
ofinterestthereupon ;whereas,however,inordertotakeaccountofany
sizeablegrowthofsuchexports,arrangements ,shouldhemadeforthisprovision
toheimplementedwithsomeflexibility ;
Whereasinordertoensurethat'refundsarepaidassoonastherawmaterials
fortheproductionofalcoholareemployed,a'controlsystemprovidingforthe
lodgingofasecuritymustheestablished ; <
Whereasaccountshouldbetaken,whentheamountofthespecialrefundisbeing
fixed,oftherelationship between .theworldpricesandtheCommunitypricesfor
cerealsandoftheaveragelevelofprotectiongrantedtocereals;
WhereastheoperationreferredtointhisRegulationends,inprinciple,on
exportofthespirituousbeverages;whereas,however,itshouldbemadeclear
thatthesaidoperationisalsocompletedwhentheproductisplacedina
customswarehouse,inafreezoneorundertheCommunitytransitsystemprovided
forinCouncilRegulation(EEC)No222/77"^asamendedbyRegulation(EEC)-No.
whereasprovisionshouldbemade,incaseswherethegoodsarereturnedinto
Communityterritory,fortheprovisionsofArticle2ofCouncilRegulation
(EEC)No754/76^toapplyifthespecialconditionsarefulfilled;
3OJNoL38,
4OJNoL
5OJNoL89,9.2.1977,P.1
2.4.1976,p.1

-3-
Whereas,priorto1January19^1?Communitycerealswereplacedundercontrol
andwereusedinthemanufacture ofspirituous "beveragesforexport;whereas
suitablemeasurestodealwiththemmustaccordingly "betaken;
Whereas,onthe"basisofaminimumperiodofageingofthreeyears,Community
cerealsplacedundercontrolafter1August1973cannothavegivenriseto
exportsofspirituous "beveragesuntilafter1August1976;
Whereas,moreover,onaccountoftheeffectonthe"budgetoftheamountto
"bepaidinthisrespect,provisionshould "bemadeforthephasingofpayments
inrespectofproductsexportedduringtheperiodbetween1August1973and
31DecemberI98O;
Whereas,inviewofthewideningofthescopeofexportrefundsinthis
sector,certainconsequential amendmentsshouldbemadetoCouncilRegulation
(SEC)No/80layingdowngeneralrulesforgrantingexportrefunds
oncertainagricultural productsexportedintheformofgoodsnotcovered
byAnnexIT.totheTreaty*andthecriteriaforfixingtheamountofsuch
refunds^,
HASADOPTEDTHISREGULATION :
OJNoL

_4-
Arti-cle1
Thespecialrefundsreferred "toinArticle16(4a)ofRegulation (EEC)Ho2727/75
maybegrantedforCommunitycerealsusedinthemanufacture ofspirituousbeverages
whereaminimumperiodofageingofthreeyearsisapartofthemanufacturing
process.
Theexportrefund'sreferredtoinArticlel6(l)ofRegulation(EEC)No2727/75
maynotbegrantedfortheseproducts.
Thespirituousbeveragesconcernedshallbedeterminedaccordingtotheprocedure ~
providedforinArticle26oftheRegulationreferredtoabove.
■Article2
\
1.Thespecialrefundshallbepaid-whenthecerealsareplacedundercontrol,
providingthatwithinaperiodtobefixedanequivalentquantityofspirituous
beverageisexported.Whenthisquantityis£Lxedallowanceshallbemadefor
manufacturing losses.Cerealswhichareinoneofthesituationsreferredto
inArticle9(2)oftheTreatyandwhicharetobeusedforthemanufactureof
thespirituousbeveragesreferredtoinArticle1,shallberegardedas
.'•placedundercontrol"whenplacedundercustomscontrolorunderan
administrativecontrol -providingequivalentguarantees.
».
2.Ifasmallerquantityisexportedduringtheperiodreferredtoinparagraph 1,
the-personinreceiptoftherefundshallpaybacktothecompetentauthoritya
proportionoftherefundcorresponding tothequantitynotexported,withinterest,
standard....calculatedonthe.basisofanaverage^periodforthemanufacturing process.
Suchrepaymentshallbedeferred,however,ifthepersonconcernedundertakesto
export,duringaperiodtobelaiddown,aquantitygreaterthanthatlaiddown
pursuanttoparagraph 1;repaymentshallnotbedueifthe.personconcerned
complieswiththisparticularundertaking . '.,."
y

-5-
3.Exportingagreaterquantityduringtheperiod,referredtoinparagraph 1
shallconferentitlement toanadjustmentoftherefund.
*
4•Therefundshallbepaidsubjecttoasecuritybeinglodgedtoguarantee
I.performance ofthe-operations . --'
5.Thedetailedrulesforthe"implementation ofthisArticleand,inpartipular,
ofitsprovisionsconcerningthecheckstobecarriedoutshallbelaiddown
inaccordancewiththeprocedureprovidedforinArticle26ofRegulation (EEC)
No2727/75. --
• Article3.•
Specialrefundsshallbegrantedonly.tooperatorsestablishedinthe
Community. ' - .
Thesemaybenaturalorlegalpersons,orgroupsthereof,whoprovideproofthat
theCommunitycerealshavebeenplacedundercontrol,processedintospirituous
•beveragesandexported,wholodgethesecurityreferredtoinArticle2(4),and
whostatethattheyarewillingtoprovide,whenrequestedtodoso,.allthe
particulars requiredinconnectionwiththefulfilment *oftheseobligations ..
Article4
1.-Theamountofthespecialrefundshallnotexceedthedifferencebetweenthe,
•pricesofthecereals .ontheworldmarketandintheCommunityatthetimewhen
theyweretakenundercontrol.. . '
2.Theamountofthespecialrefundshalltakeaccountinparticularoftheaverage
levelofprotectiongrantedtocereals.
3.Theamountofthespecialrefundshallbethatonthedaywhentheraw-materials
tobeprocessedfortheproductionofalcohol,areplacedunderthecontrol -
providedforinArticle2.Thesaidamountshallbeconvertedintonational
currencyattherepresentative rateinforceonthesameday.
4.Thespecialrefundshallbepaidbytheintervention agencyoftheMember
Stateonwhoseterritorytherawmaterialsfortheproductionofalcoholhave
beenplacedunderthecontrolreferredtoinArticle2.

-6-
Art ic1e6
1.The operation shall "becondoled when the spirituous leverages concerned have
"been either exported from thegeographical territory oftheCommunity orplaced
inacustoms warehouse ,inafree zone orunder theCommunity transit system for
subsequent export from the geographical territory oftheCommunity .
2.Although theyH^ulfil theconditions laid down inArticle 9(2)oftheTreaty ,the
spirituous "beverages subject totheformalities listed inparagraph 1
–shall "beplaced under the Community external transit system
–shall "besubject tothe customs provisions applicable toproduots from
non-member countries .
3«Within themeaning ofRegulation (EEC)No754/?6thespirituous beverages referred
toinparagraph 1shall be -considered ashaving complied with the customs export
formalities required forthe granting ofthe export refundo The said beverages
may not beplaced infree circulation unless anamount corresponding tothe
special refund paid ,plus interest ,isreimbursed orunlesq theimport charge
onproducts from non-member countries ispaid . \
4«Theproducts referred toinparagraph 1maynotbereleased forconsumption
inaMember State unless anamount corresponding tothe special refund paid ,
<plus interest ,isreimbursed orunless aflat rate sumequivalent tothetotal
import duties applicable toanidentical product from non-memb6r countries ispaid .
I

-7-
1.Aspecialrefundshallbepaid,inrespectofCommunitycerealsqualifyingfor
anexportrefundandplacedundercontrol "between1August1973and31December
1980,providinganequivalent ,quantityofspirituous "beverageswasexported
between1August1976and31December1980. .
2.Theamountofthespecialrefundshall"becalculated onthe"basisofworld
marketpricesandtheCommunitypricesforcerealsatthetimewhenthey
weretakenundercontrol.• " .
'- 1 '■ -■
3.-Thespecialrefundshall"bepaidininstalments .PaymentsforI98Ishallnot
exceed30millionEUA.' >
4.Thedetailedrulesfortheapplication ofthisArticle,andinparticularthe
arrangements forthephasingofthepayments,shall"belaiddowninaccordance
'withtheprocedureprovidedforinArticle26ofRegulation(EEC)No2727/75«
Article7
Article4(4)ofRegulation .(EEC)No/80isamendedtoreadasfollows:
"Exceptinthecaseofcereals,norefundshall"begrantedfortheproducts
-usedinthemanufacture ofthe.alcoholcontainedinthespirituous "beverages
fallingwithinthefollowingsubheadings oftheCommonCustomsTariffs
22.09C.Spirituousbeverages ; '. .
*
IIGin
IliaWhisky(otherthanWhisky"Bourbon")
exIVVodka'withanalcoholicstrengthof45*4$volorless
VOther."'

Article8
InAnnex3toRegulation (EEC)No/80,subheading ETo22.09CVshall
"bereplaced "bythefollowing :
"22.09C.Spirituousbeverages :
II.Gin
IliaWhisky(otherthanWhisky"Bourbon")
exIVVodkawithanalcoholicstrengthof45-4^volorless
VOther."
Article9
ThisRegulationshallenterintoforceonthethird'dayfollowingits
publication intheOfficialJournaloftheEuropeanCommunities .
Itshallapplyfrom1Januaryl<?8l.
ThisRegulationshall"bebindinginitsentiretyanddirectlyapplicablein
allMemberStates..
DoneatBrussels PortheCouncil
ThePresident

FINANCIAL STATEMENT
Date :17November 1980
1.BUDGETHEADING :Item 6012 :other production refunds APPROPRIATIONS ;-,^^ milli nEUA
-Proposals foraCouncil Regulation
2.-TITLE :amending Regulation No2727/75°n"thecommon organization ofthemarketincereals . -
2)laving doi%m certain rules --forquantity special :refunds oncerts-in spiritn
■uous "beverages obtained from cereals . . J
3.-LEGAL BASIS ;Article 43oftheTreaty
■Protocol No.19tothe 1972 Treaty ofAccession
4..AIMS OFPROJECT :Payment ofspecial refunds ,under Article 16ofthe commonorganization ofthemarket incereals ,for .exported spirituous "beveragesobtained from cereals ., .
5.-FINANCIAL IMPLICATIONS
5.0 EXPENDITURE
-CHARGED TOTHE ECBUDGET
(REFUNDS /INTERVENTIONS ) .
-oflHxaoc
5.1
^VWTÎ iscJUuîyI
xajsxHHaaxPERIOD OF12MONTHS CURRENT FINANCIAL YEAR
(IRSo >FOLLOWING FINANCIAL YEAR -
FÁRf?y¡ )
31million EU.Æ
i- "
'·... '¿ ·;0 31million EUA(for 198
30million EUA
(fortheperiod 1973–
80)
19G2
5.0.1 ESTIMATED EXPENDITURE
5.1.131(annual )
45(l»i«s Sv1983
31
or1984 •
31
5.2 METHOD OFCALCULATION
See Annex
6.0 Xflff EfrOflgffT^ffE *rltjftMvgy v-^jTQtw *»xjiq xkhaw M-XXL»xm» k»
6.1cmjaœamjsraKBKJOMBaticaxxRâtsl&êexseûtSëttjôi&aâÂS^âiic ^
'. .·.XSSOBX
6.2XX)BX3!I>EMEHKBOTBCKHüCEKIXB£OlBO£SS¡eKKX ,v 'xmm
6.3 WILL FUTURE BUDGET APPROBATIONS BENEGESSARY ? ,
YES /KOC
OBSERVATIONS :
1.IntheI98I draft "budget -.90million EUAhave "been included under item 6012 -
andaprovisional appropriation of60million EUAisentered inChapter 100tocover expenditure incurred under thepresent proposals . .•
-2.Notincluding -theperiod 1973-80 :SeeAnnex . '

AMEX
Thecalculation that follows is "based on -therefund for "barley ,inmalt
equivalent ,making upforthedifference "between theCommunity price andthe
world price .Adjustment ismade toallow foranymonetary compensatory
amounts and accession compensatory amounts .
A.Estimated refunds for oneyear ■
1)Scotch andIrish whisky (special refunds ) -
Ofthe535000tonnes ofCommunity malt used ,59%isforexport andeligible
forrefunds (estimated at90EUA/t)totalling 29million EUA .Irish whisky
comes toabout 1%ofthefigure forScotch whisky .
Theaverage annual cost a"bove islikely tovary inthe short term -intune with
the trends onthe world market .
2)Other spirituous "beverages obtained from cereals (gin ,vodka ,etc)
These come toabout 8%oftheexport figures forwhisky ,i*e.2million EUA .
\
3)Total forforoneyear
31million EUA .
B.Refunds fortheperiod 1August 1973 to31December 1980 (whisky only )
During this period ,about 5df ->ofthewhisky produced wasexported tonon-member
countries .
Applying the same proportion tothe Community cereals used gives anestimated
'total refund ofabout UKL43million ,equivalent to75million EUA , million
ofwhich arepayable inI98I andthebalance later .
Hôte
Intheabove figures ,allowance ismade forlosses during 3years ofageing ,
which are estimated asfollows : " -
handling (racking ,etc) .» . • :4$
ageing ,fortheprescribed minimum of3years :about 10/?
Total for3years :14$:4%
about 10/?
:14#