Proposal for a Council Directive amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (97/C 267/06) COM(97) 326 final - 97/0181 (CNS)

(submitted by the Commission on 27 June 1997)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European 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 Article 24 of Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products confers on the Commission regulatory powers within the limits laid down in Articles 5, 7, 15b, 18, 19 and 23 of that Directive;

Whereas the Commission has already adopted regulations implementing the above provisions;

Whereas experience gained with regard to the harmonization of national excise-duty legislation, and in particular the provisions concerning the system of intra-Community movement and the structure of excise duties, has shown that the relevant Community legislation needs to be more uniformly interpreted and applied;

Whereas, for the reasons stated above, the terms of reference of the Committee on Excise Duties should be changed;

Whereas the Decision of 13 July 1987 has laid down the procedures for the exercise of implementing powers conferred on the Commission,

HAS ADOPTED THIS DIRECTIVE:

Article 1

Directive 92/12/EEC is hereby amended as follows:

Article 24 of the Directive is replaced by:

'Article 24

1. The measures necessary for the correct and uniform application of this Directive and of the following Directives:

- Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on mineral oils (*),

- Council Directive 92/83/EEC of 19 October 1995 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (**),

- Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (***),

shall be adopted by the Commission in accordance with the procedure set out below.

2. The Commission shall be assisted by a Committee on Excise Duties, hereinafter referred to as 'the Committee`. The Committee shall be composed of representatives of the Member States and chaired by a Commission representative.

3. The Commission representative shall submit to the Committee a draft of the measures to be adopted. The Committee shall deliver its opinion on the draft within a time limit which the Chairman may lay down according to the urgency of the matter. It shall take its decision by the majority laid down in Article 148 (2) of the Treaty for the adoption of decisions which the Council is called upon to take acting on a proposal from the Commission. The Chairman shall not vote.

4. (a) The Commission shall adopt the intended measures where they are in accordance with the Committee's opinion.

(b) Where the intended measures are not in accordance with the opinion of the Committee, or in the absence of any opinion, the Commission shall forthwith submit to the Council a proposal relating to the measures to be taken. The Council shall act by a qualified majority.

(c) If, on the expiry of a period of three months from the data on which the matter was referred to it, the Council has not adopted any measures, the Commission shall adopt the proposal measures.

5. In addition to the measures referred to in paragraph 1, the Committee shall examine the matters raised by its Chairman, either on his own initiative or at the request of the representative of a Member State, concerning the application of the Community provisions on excise duties.

(*) OJ L 316, 31. 12. 1992, p. 12.

(**) OJ L 316, 31. 12. 1992, p. 21.

(***) OJ L 291, 6. 12. 1995, p. 40.`.

Article 2

1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive on . . .

When Member States adopt these measures, they shall contain a reference to this Directive or be accompanied by such reference on the occasion of their official publication. The methods of making such a reference shall be laid down by the Member State.

2. Member States shall inform the Commission of the main provisions of national law which they adopt to comply with this Directive.

Article 3

This Directive shall enter into force on the day that it is published in the Official Journal of the European Communities.

Article 4

This Directive is addressed to the Member States.