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Vol.1974/0061

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COMMISSION OFTHEEURQEBAN COMMUNITIES
COM(74)342Final
Brussels.22March1974
PROPOSAL FORASECONDCOUNCILDIRECTIVE ONTAXES
OTHERTHANTURNOVER TAXESWHICHAFFECTTHE
CONSUMPTION OPMANUFACTURED TOBACCO ,
(submittedtotheCouncil "bytheCommission)
0011(74)342Pinr.l

Explanatory Memorandum
I. General remarks
1.On19December 1972 theCouncil adopted afirst Directive for
harmonizing excise duties onmanufactured tobacco .Thegoal ofthe
harmonization was toestablish ,from thepoint ofview ofconsumer taxes
onmanufactured tobacco ,theconditions necessary forattainment offree
movement ofmanufactured tobacco products within theCommunity .Ifthe
markets oftheMember Stc.tes inmanufactured tobacco are atpresent
particularly segregated ,this islargely because ofdifferences between
the structures ofexcise duties applied bytheMember State .Since
taxation generally accounts foralarge proportion oftheretail selling
price formanufactured tobacco products ,thedifferences between the
conditions ofcompetition onthemarkets oftheMember States arelargely
conditioned bydifferences inthestructures .ofexcise duties .
Harmonization ofthe structures ofexcise duties will thus make it
possible tobring these conditions ofcompetition into line with each
other andthus toassist the interpenet rationofmarkets .
2.Eylaying down theprinciples forharmonized taxation ofcigarettes ,
theDirective of19December 1972 took afirst step inthis direction .
However ,iftheobjective oftheharmonization istobefully attained ,
the structures ofexcise duties onmanufactured tobacco other than in
cigarette fora must also befixed atCommunity level .However ,before
this isbegun ,theproducts towhich theharmonized structures areto
apply must first bedetermined .Inother xjords ,thevarious taxable
items must first beharmonized ,which means establishing anddefining
thevarious groups ofmanufactured tobacco atCommunity level .
OJHoL303 .31December 1972 .
•••/ot«

3»Manufacturedtobaccomustbedividedintoseveralgroups,since
manufacturedtobaccoproductsdonotallhavethesanecharacteristics ,
noraretheyallusedforthesamepurposes.Forexample,thereisno
doubtthatcigarsandsmokingtobaccoaresodifferentthattheyshould
beconsideredasseparatecategoriesofproduct.Likewisecigarsand
cigarettesareusuallyaimedatdifferenttypesofconsumer.Consequently
thereisnoneedtosubjectallmanufactured tobaccoproductstooneand
thesameexciseduty.Onthecontrary,itwouldseemmoreappropriateto
adapttaxschemestotheparticularcharacteristics ofeachtypeof
manufactured tobacco.Similarly,taxratesshouldreflecttheamountof
taxwhicheachofthesetypesofmanufactured tobaccocanbeexpectedto
yield.Bydividingmanufactured tobaccointoseveralproductgroups,it
ispossibletovarythetaxburdeninlinewiththesevarious
considerations .
4.MostMemberStatesalreadyclassifymanufactured tobaccoindifferent
groupsandgenerallyapplytoeachofthesegroupstaxstructuresand
ratesdifferingfromthoseappliedtoothergroups.However,thereare
differences ,sometimesconsiderable ,betweenthenumberandnatureofthe
groupsinuseintheMemberStates.ThuscertainMemberStatesdistinguish
eitherbetweencigarsandcigarillosorbetweencigarswithawrapperof
naturaltobaccoandcigarswithawrapperofreconstituted tobacco,while
otherMemberStatesdonotapplysuchdistinctions ,imposingthesamerate
ofexcisedutyonallcigars,regardlessofweightorwrapper.Likewise,
althoughin7MemberStatesallsmokingtobaccoistaxedatthesamerate,
DenmarkandtheFederalRepublicofGermanyapplydifferenttaxesto
fine-cutandcoarse-cuttobaccos.Inadditiontothesedifferences ,
thereareotherswhichallhavetheeffectofchangingthecompetitive
positionofthevarioustobaccoproductsfromMemberStatetoMember
State.Itisaccordinglynecessarytoharmonizethevariousgroupsof
manufactured tobaccoinordertoeliminatethesedifferences inconditions
ofcompetition .

5»Ifitis -tohave itsfull effect ,this harmonization must consist not
only ofdetermining thegroups ofmanufactured tobacco hutalso of
adopting Community definitions forthese groups .
6.Itshould not "beforgotten that theneed forharmonization ofthis
kind wasexplicitly recognized bytheDirective of19December 1972 ,
Article 3(2)ofwhich reads :"TheCouncil shall ,onaproposal from the
Commission ,adopt theprovisions necessary todetermine theway inwhich
manufactured tobacco should bedefined andclassified ingroups ".
7.Thepurposes ofthis proposal foraDirective are ttherefore ,to
classify manufactured tobacco within different groups andtolaydown
harmonized definitions ofthese groups ofmanufactured tobacco .
II.Establishment ofthe groups ofmanufactured tobacco
8.Ashasbeen said ,each group ofmanufactured tobacco will constitute
aseparate taxable article .Consequently ,allproducts falling within
the same groups will have tobetaxed inthe same way .Thus ,in
determining thegroups ofmanufactured tobacco ,certain considerations
have tobetaken into account atCommunity level .
9.First ,itisnecessary toavoid classifying indifferent groups
products towhich theconsumer reacts inthe same wayandwhich he
therefore regards asbeing similar .For ifproducts were soclassified ,
directly competing products would besubject todifferent excise duty
structures andrates andthis would distort theconditions ofcompetition .
10.Secondly ,itshould beensured that products with highly different
potential taxyields arenotclassified inthesame group ,forthis would
tend toreduce the revenue tobederived from the excise duty .

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11.Finally ,toavoid difficulties infuture progress inharmonization
anditsimplementation "bytheMember States ,thenumber ofgroups of
manufactured tobacco must berestricted asfaraspossible .However ,
this desire tosimplify matters should notstand inthewayof
diversification where thi3 isnecessary either foreconomic reasons or
inorder toensure adequate taxrevenue asmentioned above .
12.Hence itseems reasonable toprovide forthefollowing groups of
manufactured tobacco intheCommunity /s
(a).cigars ,
(b)cigarettes ,
(c)smoking tobacco ,
(d)snuff ,
(e)chewing tobacco .
13.Thecigar group comprises alarge nunber ofproducts ,ofvarying
weight ,method ofproduction ,price ,quality ,etc .However itcannot
bedenied that these products ,however different ,bear certain
resemblances insofarasgenerally they areallaimed indiscriminately
atthe same type ofconsumer andaredesigned tosatisfy the same need .
Forthis reason itseems appropriate toclassify allcigars inoneand
thesame group .Forrevenue reasons ,however ,itseems asyettooearly
toexclude thepossibility ofdistinguishing between cigars onaweight
basis .Ifsmall cigarillos benefit from aprice advantage asagainst
cigarettes owing toreduced taxburdens ,they cancome into direct
competition with cigarettes andthus provoke adrop inexcise revenue .
Consequently cigarillos must besubject toarate oftaxcomparable to
that levied oncigarettes .Yet ifthecigar group ,which includes
cigarillos ,washeavily taxed ,theeffect ,inview ofcertain excise
structures (e.g. excise duty purely proportional totheretail selling
price ),could beaserious deterioration inthemarket situation for
thelarger ,andtherefore more expensive ,products falling within this
•••/•••

group.Accordingly ,untilsuch.-timeasharmonizedtaxstructuresare
decidedon,itdoesnotseenappropriatetoexcludethepossibilityof
distinguishing onaweightbaiis.ThisiswhyArticle2oftheproposed
DirectiveenablestheMemberStatestodividecigarsintothetwo
followinggroups:
(a)cigarsofaunitweightnotexceeding2,3g
(b)cigarsofaunitweightexceeding2*3g.
ForthesamereasonitisproposedthattheCouncildecisioneitherto
abolishthisdistinctionortoformalizeitatCommunitylevelbe
deferreduntil1January1930atthelatest.
14.Asinthecaseofcigars,cigarettesoftendiffersubstantially from
eachother.Nevertheless ,thereisnodoubtthattheconsumerregards
then*assimilar,iaxTritwoftheircharacteristics .Again,theyareall
subjecttoarelativelyhighleveloftaxation.Theyshouldtherefore
beclassifiedinasinglegroup.
15.Theclassification ofsmokingtobaccowithinasinglegroupis-
warrantedbythefactthatalltheseproductsarecapableofbeingsmoked
inpipes.However,certainsmokingtobacco,namelyfine-cuttobacco,can
alsobeusedinhand-rolledcigarettes.This1situation'couldaffectthe
amountsoftaxtobeimposedonfine-cuttobaccoandoncoarse-cut
tobacco.Inpractice,coarse-cuttobacco,whichissnokedexclusively
inpipes,shouldbetaxedatarelativelylowts&teinordernotto
jeopardizeitsmarketsituation.Ontheotherhand,toavoidan
excessivedifferencebetweenthetaxburdenonfine-cuttobaccoandthat
oncigarettes,itmaybenecessarytotaxfine-cuttobaccoatahigher
ratealthoughthistypeoftobaccocansometimesbeusedinplaceof
coarse-cuttobacco.Suchadifferencemightfavourtheconsumptionof
hand-rolledcigarettes ,thusbringingaboutadropintaxrevenue.
However,theconsumptionofhand-rolledcigarettesappearstobesteadily
declining.Ifthistrendwereconfirmed,anydistinctionbetween

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coarse–cutandfine–cuttobaccowouldceasetohaveanypurpose,given
that,eveniffine–cuttobaccoweretaxed,atarelativelylowrate,this
wouldhavenonotablerepercussions ontaxrevenues.Thusitseems
appropriatetodefertoalaterdateadecisionconcerningapossible
distinctionbetweencoarse-cutandfine-cuttobacco.Thisiswhy,asfor
cigars,theproposedDirectivetemporarilyauthorizesMemberStatesto
dividesmokingtobaccointotwogroups,namely:
(a)fine–eutsmokingtobacco,
(b)coarse-cutsmokingtobacco.
Thefinaldecisioneithertoabolishthisoptionaldistinctionorto
formalizeitatCommunitylevel,willalsohavetobetakenbytheCouncil
notlaterthan1January19C0.
16.Snuffandchewingtobaccomeetsuchdistinctneedsthatwithoutdoubt
theyshouldbeclassifiedintwoseparategroups.
III.Definitions ofthegroupsofmanufactured tobacco
17.Themainproblemarisingindrawingupdefinitionsforthevarious
groupsofmanufactured tobaccoconsistsinestablishing thedividingline
betweencigarsandcigarettes.Sincecigarettesaretaxedconsiderably
moreheavilythancigars,itisnecessarytoavoidclassifyinginthe
cigargroup,productswhichtheconsumerwouldconsiderascigarettes.
Consequently ,thecriteriafordefiningcigarsmustbeverystrictand
mustcorrespondtothetypicalcharacteristics oftheseproductswhich
theconsumerregardsasimportant.
18.ThedefinitionofacigargiveninArticle4oftheproposalfora
Directivetakesaccountoftheseconsiderations .Thefollowingcomments
shouldbemadeonthedefinition :
• *,
(a)-rollsoftobaccowithanouterwrapperofnaturaltobaccoalways
comeinthecigargroup.Thespecialmanufacturing processes
requiredin'ordertofitaleafofnaturaltobaccoinvolvessuch
productioncoststhatthereisnoeconomicpossibilityof
manufacturing productsresemblingcigarettesbutwrappedinnatural
■•tobacco.
•••/•••

-7-
(b)wheretheouterwrapperismadeofasubstanceotherthannatural
tobacco,adistinctionbetweencigarsandcigarettesbasedonlyon
thenatureofthewrapperwouldseeminadequateandothercriteria
whichintheeyeoftheconsumerdecidewhatisacigarwillalso
beused.Thisiswhypoints2and3inArticle4oftheproposed
Directivealsotakeintoaccount,inadditiontothenatureofthe
wrapper,(whichmustbeofreconstituted tobacco):
(i)thecolouroftheproduct;incontrasttocigarettes,cigars
areneverwhite;
(ii)thesizeofthetobaccoparticlesinsidetheproduct;in
contrasttocigarettes,theinsideofacigarisnevermade
offine-cuttobacco.
Tomakemoreprecisethedistinction betweencigarettesandcigarswrapped
insomethingotherthannaturaltobacco,itisfurtherprovidedthat:
'(i)cigarsweighinglessthan2.3gwhich,byformandweightmight
thusresemblecigarettes ,musthavetwowrappersof
reconstituted tobaccoandtheouterwrappermust'befittedin
rspiralform.Inpractice,cigaretteshavenevermorethanone
wrapper,'generallymadeofpaper,anditisfitted
longitudinally ; '
(ii)cigarsweighingatleast2.3gwithonlyonewrappermusthave
acircumference ,overatleastone-thirdoftheirlength,of
atleast34mm,sothattheyaredistinguished fromcigarettes
notonlybyweight(cigarettesapprox.1g)butalsobytheir
shape(circumference ofcigarettesliesbetween25and30mm).
19.Cigarettesaredefinedbycontrasting themwithcigars,whichmeans
thatallrollsoftobaccowhichdonotcomplywiththedefinitionof
cigarsareautomatically consideredascigarettes.
#••/•••

20.Itshouldalsobenotedthataprovisionspecifyingthelengthof
acigaretteisnecessary.Thewayinwhichcigarettesaretaxed,
consistingofanadvaloremexcisedutycombinedwithaspecificduty
calculatedperunitofproduct,couldencouragethemanufactureofextra-
longcigarettes,inordertoreducetheincidenceofthisspecificduty*
Forthisreason,Article5(2)providesthatcigaretteswhich(excluding
anyfilterormouthpiece)arelongerthan9cmbutnotlongerthan18cm
aretobeconsideredfortaxpurposesastwocigarettes.Similarly,
cigaretteswhicharelongerthan18anbutnotlongerthan27cmareto
beconsideredasthreecigarettes,andsoon,
21.Thedefinitionsgivenforproductsotherthancigarsandcigarettes
donotappeartogiverisetoanymajorproblems.
22.Finally,itshouldbepointedoutthattheproposalprovidesthat
productscomplyingwiththedefinitionofcigars,cigarettesandsmoking
tobaccosaretobetreatedasmanufactured tobaccoeveniftheyconsist
inwholeorinpartofsubstancesotherthantobacco.Likewise,products
whichcorrespondtothedefinitionsofsnufforchewingtobaccoare
treatedasthosetypesofmanufactured tobaccoeveniftheyarecomposed
inpartofsubstancesotherthan.tobacco.For-excisedutypurposes,
however,productscontainingnotobaccoarenottreatedasmanufactured
tobaccowheretheyareexclusivelyformedicaluse,(e.g.eucalyptus
cigarettes).
IV.Transitional measuresandspecialprovisionsconcerningcertain
MemberStates
23.Wehavealreadyseenthatmanufactured tobaccofallingwithinthe
sameproductgroupoustbesubjectnotonlytothesameexcisestructure
butalsotothesamerate(Art.3)«ThefactthataCommunity
classification ofmanufactured tobaccoisadoptedmeansthattheMember
Stateswillbeobligedtomakechanges,sometimessubstantial,totheir
nationallawsatpresentinforce.Likewise,theapplicationof

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Communitydefinitionsofgroupsofmanufactured tobaccoislikelytohave
seriousrepercussions fornationaltaxlaws.Topreventthesechanges
frombringingabout,incertainMemberStates,excessively sudden
alterationstomarketstructures,whichcouldincertaincaseshave
unacceptable economicandsocialeffects,Article9of"theproposed
DirectivegivesthoseMemberStatesaperiodofthreeyearsfromthedate
ofapplicationtoaligntheirprovisionswiththeCommunitygroupsof
productsanddefinitions.
24.Ithasalsobeenconsidereduseful,asameansofavoidingunnecessary
complications ,nottoextendtheharmonization tocertainsmoking
tobaccoswhicharedistributedonlylocallyorregionally(Art.12(1)).
However,toensurethatthismeasuredoesnotgiverisetoany
distortionsofcompetition ,provisionismadefortheCounciltoabolish
itifnecessary.

PROPOSAL FOR ASECOND COUNCIL DIRECTIVE ONTAXES
OTHER THAN' TURNOVER TAXES WHICH AFFECT THE
CONSUMPTION OFMANUFACTURED TOBACCO
THE COUNCIL OFTHE EUROPEAN COMMUNITIES .
i
Having regard tothe Treaty establishing theEuropean Economic Community ,
and inparticular Articles 99and100thereof ;
Having regard totheCouncil Directive of19December 1972 ^"ontaxes other
than turnover taxes which affect theconsumption ofmanufactured tobacco ;
Having regard totheproposal from theCommission ;
,Haying regard totheOpinion oftheEuropean Parliament ;
Having regard totheOpinion oftheEconomic andSocial Committee ;
Whereas there areseveral types ofmanufactured tobacco ,distinguished by
their characteristics andbytheway inwhich they areused ;
Whereas the structures and rates ofexcise duties onmanufactured tobaccos
should reflect thespecial characteristics ofeach ofthetypes of
tobacco andwhereas ,tothis end ,they should beclassified inseveral
taxgroups ;
Whereas there are ,atpresent ,differences between therevenue laws ofthe
Member States astothenumber andnature ofthese groups ;
Whereas these groups are subject todifferent excise duty schemes ;
Whereas these differences lead todisparities between thecompetitive
positions ofmanufactured tobacco inthevarious Member States andthus
*
-..impede their free movement within theCommunity ;
NoL303 ,31.12.1972 ,p.1

Whereas ,"before further progress ismade inharmonizing these excise
duty schemes ,.thegroups ofmanufactured tobacco should heharmonized ,
andthis involves determining their number anddefining their nature ;
Whereas thetime isnotyet ripe forfixing thefinal number ofgroups
ofmanufactured tobacco asregards cigars andsmoking tobacco ;
Whereas foreconomic reasons temporary derogations should beprovided
forcertain Member States ;
Whereas theuniform application ofthis Directive should "beensured and
whereas ,tothis end ,itisnecessary tolaydown aneffective procedure
whereby anynecessary measures ofapplication maybeadopted ;
Whereas such measures could beadopted simply andquickly bytheCommittee
onExcise Duties procedure ; '
HAS ADOPTED THIS DIRECTIVE :

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Art ioie 1
Subject toArticle 2,thefollowing shall "beconsidered tobegroups of
manufactured tobacco :
(a)cigars ,
(b)cigarettes ,
(c)smoking tobacco ,
(d)snuff .
(e)chewing tobacco .
Article 2
1.Bywayofderogation from Article 1,Member States mayclassify
cigars inthefollowing twogroups ofmanufactured tobacco :
-cigars ofaunit weight notexceeding 2.3gj
-cigars ofaunit weight exceeding 2.3g«
2.Bywayofderogation from Article 1,Member States mayclassify smoking
tobacco inthefollowing twogroups ofmanufactured tobacco :
-fme-cut smoking tobacco ;
–coarse –eut smoking tobacco .
3«TheCouncil ,acting onaproposal from theCommission ,shall not
later than 1January 1980 take thenecessary measures forabolishing or
changing ,atCommunity level ,theprovisions ofparagraph 1and 2above .
Article 3
Allproducts falling within the same group ofmanufactured tobacco shall
betaxed under the same scheme and atthe same rate .
"V
Article 4
Thefollowing shall beconsidered tobecigars where they arecapable of
being smoked asthey are :
•••/ •••

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(1)rollsoftobaccowithanouterwrapperofnaturaltobacco;
(2)rollsoftobaccoofthecolourofacigarwithanouterwrapper
andsub-wrapperofreconstituted tobacco(CCT24.02E),where
atleastSofabyweightofthetobaccoparticlesarebothwider
andlongerthan1.75andthewrapperisfittedinspiral
formwithanacuteangleofatleast30°tothelongitudinal
axisofthecigar;
(3)rollsoftobaccoofthecolourofacigarwithanouterwrapper
ofreconstituted tobacco(CCT24-02E),wheretheunitweight,
notincludingfilterormouthpiece ,isnotlessthan2.3g,at
least6ofobyweightofthetobaccoparticlesarebothwider
andlongerthan1.75andthecircumference overatleast
one-thirdofthelengthisnotlessthan34mnt.
Article5
1.Rollsoftobaccocapableofbeingsmokedastheyareandwhichare
notcigarsasdefinedinArticle4shallbeconsideredtobecigarettes.
2.Arolloftobaccowithinthemeaningofparagraph1aboveshall,for
excisedutypurposes,beconsideredastwocigaretteswhereitislonger
than9cmbutnotlongerthan18cm,asthreecigaretteswhereitis
longerthan18cmbutnotlongerthancm,andsoonbyanalogy.
Article6
Thefollowingshallbeconsideredtobesmokingtobacco:
(1)tobaccowhichhasbeen,cutbeaten,twistedorpressedinto
blocksandiscapableofbeingsmokedwithoutfurtherindustrial
processing ;
(2)cigarparingsnolongerthan20son. •.

Article7
Tobaccointheformofrolls,sticks,strips,cubesor"blocks,whichis
impregnatedwithliquidtosuchanextentthatitcanbechewedbutnot
smoked,shallbeconsideredtobechewingtobacco.
Article8
Tobaccoinpowderorgrainformwhichiscapableofbeingsnuffedbutnot
smokedshallbeconsideredtobesnuff.
Article9
1.Productsconsistinginwholeorinpartofsubstancesotherthan
tobaccobut'otherwiseconformingtothedefinitionsinArticles4to6
ofthisDirectiveshallbetreatedascigars,cigarettesandsmoking
tobacco,asthecasemaybe.However,inordertobetreatedascigars
asdefinedinpoints1,2,and3"ofArticle4»theseproductsmustinall
caseshaveoneofthefollowing,asappropriate :
i
-awrapperofnaturaltobacco;
-awrapperandsub–wrapperofreconstituted tobacco;
-awrapperofreconstituted tobacco.
2,Productsconsistinginpartofsubstancesotherthantobaccobut
otherwiseconfgfrmingtothedefinitionsinArticles7and8ofthis
Directiveshallbetreatedascheivingtobaccoandsnuffasthecasemay
be.
Article10
BywayofderogationfromArticle9(l)»productscontainingnotobacco
andusedexclusivelyformedicalpurposesshallnotbetreatedas
manufactured tobacco.

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Article11
1.InderogationfromArticle3,Belgium,Italy,Luxembourgandthe
Netherlandsareauthorisedtoapplydifferentratesofdutytocigars
havinganouterwrapperofnaturaltobaccoandtocigarshavinganouter
wrapperofreconstituted tobacco.Similarly,theFederalRepublicof
Germanyisauthorisedtoapply'alowerrateofdutytosmokingtobacco
containingatleast}>Ofotobaccoleafmidribsthantoothersmokingtobacco.
2.BywayofderogationfromArticle4»theFederalRepublicofGermany
isauthorisedtotreatinthesamewayascigarsbothrollsoftobacco
ofwhichtheouterwrapperisfittedinspiralformatanangleofless
than30$tothelongitudinalaxis,butwhichotherwisemeetthe
requirementsofArticle4(2),androllsoftobaccowhichdonotsatisfy
therequirementthatthecircumference isequaltoorgreaterthan34nim
overatleastone-thirdoftheirlengthbutwhichotherwisemeetthe
requirementsofArticle4(3).
3.TheMemberStatesspecifiedinparagraphs 1and2shall,notlater
thanthreeyearsafterthedateofentryintooperationofthis
Directive,revokethederogatingprovisionsprovidedforinthesaid
paragrapns .
Article12
1.TheDirectiveof19December1972ontaxesotherthanturnovertaxes
whichaffecttheconsumption ofmanufactured tobaccoandthisDirective
shallnotapplytoexcisedutiescharged,ontheonehand,byIreland
onmanufactured tobaccoknownashardpressedtobaccoand,ontheother
hand,bytheFederalRepublicofGermanyonmanufactured tobaccosknown
asRippentabak ,Strangtabak andKau-Feinschnitt .
2,TheCouncil,actingonaproposalfromtheCommission,shallif
necessarydecidetorevoketheprovisionsofparagraph 1abovea
•••/•••

-7-
Artide13
AnynecessaryCommunitymeasuresforapplyingArticles1to12inclusive
shallbeadoptedbytheprocedurelaiddowninCouncilDecisionNo.
settingupaCommitteeonExciseDuties.
Article14
1«TheMemberStatesshall,notlaterthan1July1975»bringintoforce
thelaws,regulationsoradministrative provisionsnecessarytocomply
withthisDirectiveandshallforthwithinformtheCommissionthereof.
TheUnitedKingdomandIrelandmaypostponeentryintooperationofthose
provisionsuntilnotlaterthan31December1977•
2.TheMemberStatesshallcommunicatetotheCommissionthetextsof
themainprovisionsofnationallawwhichtheyadoptinthefieldcovered
bythisDirective.
Article15
ThisDirectiveisaddressedtotheMemberStates