31. 12.81 Official Journal of the European Communities No C 348/1 
II 
(Preparatory Acts) 
ECONOMIC AND SOCIAL COMMITTEE 
Opinion on the Commission's proposal for a Council Directive amending Directive 
72/464/EEC on taxes other than turnover taxes which affect the consumption of 
manufactured tobacco 
The text referred to the Committee has been published in Official Journal of the 
European Communities No C 285 of 7 November 1981, page 8. 
A. LEGAL BASIS FOR THE OPINION 
On 5 November 1981 the Council referred the abovementioned proposal to the 
Economic and Social Committee in accordance with Articles 99, 100 and 198 of the 
Treaty establishing the European Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 
192nd plenary session held in Brussels on 25 and 26 November 1981. 
The full text of the opinion is as follows: 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Articles 99, 100 and 198 thereof, 
Having regard to the request dated 5 November 1981 
from the Council of the European Communities for 
an opinion on the proposal for a Council Directive 
amending Directive 72/464/EEC on taxes other than 
turnover taxes which affect the consumption of 
manufactured tobacco, prolonging the period of 
applicability of the second stage of harmonization 
for a third time, 
Having regard to the rules of procedure of the 
Economic and Social Committee, and in particular 
Articles 22, 46 and 47 thereof, Having regard to the decision taken by the chairman 
on 9 November 1981 and subsequently confirmed by 
the Bureau on 24 November 1981 instructing the 
Section for Economic and Financial Questions to 
prepare an opinion on the matter, 
Having regard to earlier opinions of the Economic 
and Social Committee on the harmonization stages 
for indirect taxes on manufactured tobaccos {}) and 
in particular the opinion on the proposal for a 
Council Directive amending Directive 72/464/EEC 
on taxes other than turnover taxes which affect the 
consumption of manufactured tobacco by detailing 
provisions applicable to the third stage of 
harmonization (2), 
(i) OJ No C 204, 30. 8. 1976 and OJ No C353, 31. 12. 
1980. 
(2) OJ No C 138, 9. 6. 1981. 
No C 348/2 Official Journal of the European Communities 31. 12. 81 
Having regard to the oral report given by the 
rapporteur, Mr. Miller, 
Having regard to the discussions of the Section for 
Economic and Financial Questions at its 68th 
meeting on 13 November 1981, 
Having regard to the discussions on 25 November 
1981 during the 192nd plenary session held on 25 and 
26 November 1981, 
HAS ADOPTED THE FOLLOWING OPINION 
Done at Brussels, 25 November 1981 unanimously: 
Whilst giving its formal approval to the proposal to 
extend the second stage of tobacco tax 
harmonization by a further twelve months to 
31 December 1982, the Committee strongly reiterates 
the recommendations made on the subject in its 
opinion of 25 February 1981 (') and awaits with 
interest the completion of the in-depth study the 
Commission is making of the effects of proceeding 
with harmonization — a study the Committee 
particularly asked for in the above-cited opinion. 
(') OJ NoC 138,9.6. 1981, p. 47. 
The Chairman 
of the Economic and Social Committee 
Tomis ROSEINGRAVE