NoC 12/12 Official Journal of the European Communities 18. 1. 90 
Amended proposal for a Council Directive on the approximation of the rates of excise duty on 
alcoholic beverages and on the alcohol contained in other products 
COM(89) 527 final 
(Submitted by the Commission on 6 November 1989) 
(90/C 12/07) 
ORIGINAL PROPOSAL i AMENDED PROPOSAL 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 99 
thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas Council Directives ... lay down provisions 
relating to the structures of excise duties applicable 
respectively to alcohol, wine, beer and intermediate 
products; 
Whereas for the purpose of establishing an internal 
market without frontiers it is necessary to apply common 
rates of excise duty to each of these products; 
Whereas it is necessary to provide for the periodic 
adjustment of those common rates; THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Unchanged 
Whereas a reduced rate should be applied to unde-
natured alcohol used in the preparation of perfumes, 
toiletries and cosmetics; Unchanged 
Unchanged 
Unchanged 
Unchanged 
Whereas, to establish a convergence process, it is 
necessary to fix target rates of excise duty on alcohol, 
wine, beer and intermediate products; 
Whereas it is necessary to make provision for adjustment 
of these target rates in order to take account of the 
requirements of sectoral policies; 
Whereas these target rates cannot be applied 
immediately because of the diverse situations in Member 
States; whereas, therefore, flexibility of rates should be 
introduced in the form of minimum rates in order to 
achieve an internal market without frontiers on 1 Jan­
uary 1993; 
Whereas the minimum and objective rates should be 
adapted to the trend in prices, and that it is pointed out 
these decisions shall be taken by the Council under a 
simplified procedure; 
Unchanged 
(') COM(87) 328 final. 
18. 1. 90 Official Journal of the European Communities NoC 12/13 
ORIGINAL PROPOSAL AMENDED PROPOSAL 
Whereas the excise duty on intermediate products should 
be charged by reference to their volume; Whereas the most appropriate method of levying excise 
duty on intermediate products is based on volume; 
Whereas different rates of excise duty should be applied 
to still wine and sparkling wine; Whereas the consumption pattern of sparkling wine 
differs from that of still wine; whereas, in line with 
practices in Member States, different rates should be 
applied to these two types of product; 
Whereas the excise duty on beer should be charged by 
reference to the original gravity of the product, Whereas the method of taxation for beer differs from 
that for wine in a large number of Member States; 
whereas, however, there must be some balance between 
the levels of taxation resulting from these different 
methods; 
Whereas the only possible basis for levying excise duty 
on the alcohol contained in other beverages is the 
volume of pure alcohol; 
Whereas, lastly, Member States may unilaterally adjust 
their rates of excise duty provided that they move closer 
to the target rates; 
HAS ADOPTED THIS DIRECTIVE: HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Not later than 31 December 1992 Member States shall 
apply common rates of excise duty on alcoholic 
beverages and on the alcohol contained in other 
products in accordance with this Directive. Article 1 
Member States shall apply target rates of excise duty on 
alcoholic beverages and on the alcohol contained in 
other products in accordance with the rules laid down in 
this Directive. 
Article la 
Not later than 1 January 1993 Member States shall apply 
minimum rates of excise duty in accordance with the 
rules laid down in the Directive. 
Article 2 
The products covered by this Directive are: 
— alcohol and alcoholic beverages as defined in 
Directive . . ., 
— intermediate products as defined in Directive . . ., 
— wine as defined in Directive . . ., 
— beer as defined in Directive . . .. Article 2 
Unchanged 
Article 3 
The common rates of excise duty laid down in this 
Directive shall be adjusted periodically in accordance 
with provisions to be established before 1 January 1989 
in a directive adopted by the Council acting on a 
proposal from the Commission. Article 3 
Every two years, and for the first time not later than 31 
December 1994, the Council, acting on the basis of a 
report and, where appropriate, a proposal from the 
Commission, shall examine the target rates and the 
minimum rates and shall, acting unanimously, make the 
necessary adjustments. 
NoC 12/14 Official Journal of the European Communities 18. 1.90 
ORIGINAL PROPOSAL AMENDED PROPOSAL 
Without prejudice to the first paragraph, every two 
years, and for the first time not later than 31 December 
1994, the Council, acting by a qualified majority on a 
proposal from the Commission, and after consultation 
with the European Parliament shall adjust the rates in 
order to maintain their real value. 
Article 4 
1. The common rate of excise duty on alcohol 
contained in alcoholic beverages other than those 
referred to in Articles 5 to 7 below and on the alcohol 
contained in foodstuffs shall be ECU 1 271 per hectolitre 
of pure alcohol. Article 4 
The target rates of excise duty on the alcohol contained 
in beverages other than those referred to in Articles 5, 6 
and 7 and on the alcohol contained in foodstuffs shall be 
ECU 1 398,1 per hectolitre of pure alcohol. 
2. A reduced rate of ECU 424 per hectolitre of pure 
alcohol shall be applied to undenatured ethyl alcohol 
contained in perfumes, toiletries and cosmetics. 
Article 4a 
The minimum rate of excise duty on the alcohol 
contained in beverages other than those referred to in 
Articles 5a, 6a and 7a and on the alcohol contained in 
foodstuffs shall be ECU 1 118,5 per hectolitre of pure 
alcohol. 
Article 5 
The common rate of excise duty on intermediate 
products shall be ECU 85 per hectolitre of product. Article 5 
The target rate of excise duty on intermediate products 
shall be ECU 93,5 per hectolitre of product. 
Article 5 a 
The minimum rate of excise duty on intermediate 
products shall be ECU 74,8 per hectolitre of product. 
Article 6 
The common rate of excise duty on wine shall be: 
— as regards still wine, ECU 17 per hectolitre of 
product, 
— as regards sparkling wine, ECU 30 per hectolitre of 
product. Article 6 
The target rate of excise duty on wine shall be: 
— as regards still wine, ECU 18,7 per hectolitre of 
product, 
— as regards sparkling wine, ECU 33 per hectolitre of 
product. 
Article 6a 
The minimum rate of excise duty on wine shall be: 
— as regards still wine, ECU 9,35 per hectolitre of 
product, 
— as regards sparkling wine, ECU 16,5 per hectolitre of 
product. 
18. 1.90 Official Journal of the European Communities NoC 12/15 
ORIGINAL PROPOSAL AMENDED PROPOSAL 
Article 7 
The common rate of excise duty on beer shall be ECU 
1,32 per hectolitre/degree Plato of finished product at a 
temperature of 15 °C. Article 7 
The target rate of excise duty on beer shall be ECU 
1,496 per hectolitre/degree Plato of finished product. 
Article 7a 
The minimum rate of excise duty on beer shall be ECU 
0,748 per hectolitre/degree Plato of finished product. 
Article 7b 
With effect from 1 January 1993, Member States may 
adjust their excise-duty rates provided that they move 
closer to the target rates laid down in this Directive: 
Article 8 
Member States shall bring into force the laws, regu­
lations and administrative provisions necessary to comply 
with this Directive not later than 31 December 1992. 
They shall forthwith inform the Commission of any 
provisions of national law which they adopt in the field 
governed by this Directive. Article 8 
Unchanged 
Article 9 
This Directive is addressed to the Member States. Article 9 
Unchanged