ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(80)677
Vol.1980/0216

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(80)677 final
Brussels.7November1980
Proposalfora
COUNCILDIRECTIVE
amendingDirective72/464/EEContaxes,otherthan
turnovertaxes,whichaffecttheconsumptionof
manufactured tobacco
(EighthDirective)
t'AXVf'f7
V."x>."o;-./
C0MC80)677final

Explanatory memorandum
1.CouncilDirective72/464/EECof19December1972providesthatthe
structureofexcisedutiesoncigarettesshallbeharmonizedinseveral
stagesandthatthetransitionfromonestageofharmonization tothe
nextshallbedecidedonbytheCouncilonaproposalfromtheCommission ,
takingintoaccounttheeffectsproducedduringthestageinprogressby
themeasuresintroducedbytheMemberStates(Article1(4)oftheDirective).
2.Thefirststageofharmonization beganon1July1973andwasoriginally
intendedtolasttwoyears.;Afterfourextensions,itendedon30June1978.
1
I
3.Thesecondstageofharmonization ,introducedunderDirective77/805/EEC
of19December1977^supplementingthebasicDirectiveof19December19^2,
beganon1July1978andisscheduledtorununtil31DecemberI98O.
4.On1JulyI98O,theCommissionlaidbeforetheCouncilaproposalfor
aDirectiverelatingtothecriteriawhichshouldgovernfurtherharmonization
duringathirdstage. •.
TheOpinionsofParliament andoftheEconomicandSocialCommitteehave
notyetbeendelivered.ItthereforeseemsthattheCouncilwillnotbe
abletodecideontheJulyproposalbefore31DecemberI98O.
5.Accordingly ,soastoavoidalegalhiatus,theCommissionisobliged
toproposeanextensionofthesecondstage.Thisextensionneednotbefor
longerthan,pixmonths,sincethiswouldseemtobesufficienttoallow
theCounciltodecide-onthethirdstage.Thesecondstagewouldthuscover
theperiodupto30June1981. '
fojNoL303fil.12.1972,p.1.
*0JNoL338,28.12.1977,P.22
-*0JNoC264,11.10.1980,p.6.

Proposal foraOSunoil Direct iv«
amending Directive 72/464/EECon "taxes ,other than
turnover taxes ,which affect theconsumption of
manufactured tobacco
(Eighth Directive )
THECOUNCIL OFTHEEUROPEAN COMMUNITIES , '
• 'l
■Having regard totheTreaty establishing theEuropean Economic Community ,
andinparticular Articles 99and100thereof ,
Having regard totheproposal ^from theCommission ,
Having regard totheopinion oftheEuropean Parliament ,
Having regard totheopinion oftheEconomic andSocial Committee ,
1 ,Whereas funder Council Directive 72/464/EEC /aslast amended byDirective
p .......77/805/EEC /thetransition from one ?tage ofharmonization tothenext
shall bedecided onbytheCouncil onaproposal from theCommission ;
.Whereas thesecond stage ofharmonization ,introduced "by '
>> .
» ;-77/805/EEC " ir;i •expires .on31December I98O
Whereas thespecial criteria applicable during thethird stage ,which
should begin on1January I98I ,aredealt With inaproposal foraDirective
submitted by ;theCommission ^; ;i-.
Whereas theCouncil will notbeinaposition todecideon that proposal
before 31December I98O : ' 0 ' r
;• : ■i'I " - ■
Whereas ,inthese circumstances ,thesecond stage should beextended by
sixmonths ,
Ì0JNoL303 ,31.12.1972 ,p.1.
^OJNoL338,28.12.1977 ,P.22.
J0JNoC264 ,;11.10.1980 ,p.6.

-2-
HAS ADOPTED THIS DIRECTIVE :
Article 1
I '
InArticle 10a(l )ofDirective 72/464/EEC ,"31December I98O "ishereby
replaced by ?'30June 198l "»
Article 2
1
This Directive isaddressed tothe Member States .
Done atBrussels ,
For the Council
The President