No C 289/6 Official Journal of the European Communities 25.10.83 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a Council Regulation introducing a tax on certain oils and fats 
COM(83) 562 final 
(Submitted by the Commission to the Council on 4 October 1983) 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Article 43 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 butterfats are subject to a policy of 
controlling production involving co-responsibility 
levies and quantitative restrictions on productions; 
whereas there are no equivalent measures for other 
oils and fats and this has helped create an imbalance 
between butterfats and other oils and fats; 
Whereas the introduction of a tax on oils and fats 
other than butter with the exception of those 
intended for use other than for food or feed can help 
reduce this imbalance; whereas it is necessary to fix 
the amount of the tax at the level indicated below, 
which is consistent with the measures taken in the 
milk sector; 
Whereas in order to ensure that the tax is correctly 
and uniformly collected the stage at which it is to be 
levied should be determined; 
Whereas to ensure that the tax is levied on all 
products subject to it the Member States must 
introduce control arrangements applying to the basic 
materials; Whereas in order to prevent speculation when the tax 
is introduced it should be made payable on all stocks 
of more than a certain size; 
Whereas the purpose of the tax provided for in this 
Regulation is to stabilize the market in oils and fats; 
whereas the income from it should therefore be 
assigned for the financing of expenditure in the oils 
and fats sector, 
HAS ADOPTED THIS REGULATION: 
Article 1 
A tax shall be introduced with effect from 1 January 
1984 on oils and fats of vegetable and animal origin 
with the exception of those intended for use other 
than for food or feed, and with the exception of 
butter. 
Article 2 
1. The tax shall be levied on products: 
(a) listed in (a) of the Annex obtained in the 
Community, at the point when the raw materials 
from which they are to be obtained are taken 
under surveillance in any undertaking producing 
them; 
(b) listed in (a) and (b) of the Annex and placed in 
free circulation in the Community. 
2. The Council, acting by qualified majority on a 
proposal from the Commission, may alter the list at 
(b) of the Annex. 
3. The tax shall be refunded where proof is 
submitted that products on which it was levied have 
been exported from the Community. 
Article 3 
The tax shall be 7,5 ECU per 100 kilograms of 
products listed in (a) of the Annex. 
25. 10. 83 Official Journal of the European Communities No C 289/7 
Article 4 
1. For products listed in (a) of the Annex obtained 
in the Community the amount of tax payable shall be 
calculated from the oil or fat content of the raw 
materials from which they were extracted. 
This content may be fixed as a standard amount. 
2. For the products listed in (b) of the Annex the 
amount of tax payable shall be calculated from the 
quantity of products listed in (a) of the Annex used in 
their manufacture. 
This quantity may be fixed as a standard amount. 
Article 5 
1. The Member States shall introduce a control 
system to ensure that the tax is levied on all products 
subject to it. 
2. This system shall involve: 
(a) surveillance of the raw materials referred to in 
Article 2 (1) (a) from when they enter the 
premises of any undertaking producing oils or 
fats until they are processed or leave these 
premises unaltered; 
(b) the keeping of compulsory stock records, 
satisfying criteria to be determined, by producing 
and importing undertakings as referred to in 
Article 2 (1); 
(c) all necessary measures to ensure that the 
destination of the oils and fats of vegetable and 
animal origin set out in paragraph (a) of the 
Annex which are excluded from the tax because of their use for purposes other than for food or 
feed are adequately supervised. 
Article 6 
The tax shall be levied on products listed in (a) of the 
Annex in stock on 1 January 1984 where: 
(a) they form part of a quantity held by a single 
natural or legal person that is in excess of a 
minimum to be determined; and 
(b) they are in one of the situations mentioned in 
Article 9 (2) of the Treaty. 
Article 7 
The tax introduced by this Regulation shall be 
considered as forming part of the measures to 
stabilize the agricultural markets and the income from 
it shall be assigned for the financing of the 
expenditure of the common organization of the 
market in the oils and fats sector. 
Article 8 
Detailed implementing rules for this Regulation 
which shall in particular take account of the 
quantities produced shall be adopted by the 
procedure provided for in Article 38 of Regulation 
No 136/66/EEC. 
Article 9 
This Regulation shall enter into force on the third 
day following its publication in the Official Journal of 
the European Communities. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
ANNEX 
CCT heading No 
15.01 
15.02 
15.03 
15.04 
15.06 
15.07 Description 
(a) Oils and fats of vegetable or animal origin excluding those intended for uses 
other than for food and feed 
Lard, other pig fat and poultry fat, rendered or solvent-extracted 
Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-
extracted fats (including 'premierjus') obtained from those unrendered fats 
Lard stearin, oleostearin and tallow stearin; lard oil, oleo oil and tallow oil, 
not emulsified or mixed or prepared in any way 
Fats and oils, of fish and marine mammals, whether or not refined 
Other animal oils and fats (including neat's-foot oil and fats from bones or 
waste) 
Fixed vegetable oils, fluid or solid, crude, refined or purified 
NoC289/8 Official Journal of the European Communities 25.10.83 
CCT heading No 
15.12 
ex 
ex 
ex 
ex 
ex 
ex 
ex 
ex 
ex 15.13 
15.17 B 
16.04 
17.04 
C&D 
18.06 
19.02 
19.08 
20.02 
21.04 
21.05 
21.07 
23.07 Description 
(b) Goods containing products listed in (a) or manufactured from these products 
Animal or vegetable oils and fats, wholly or partly hydrogenated, or 
solidified or hardened by any other process, whether or not refined, but not 
further prepared 
Margarine, imitation lard and other prepared edible fats 
Residues resulting from the treatment of fatty substances or animal or 
vegetable waxes 
Prepared or preserved fish, excluding caviar and caviar substitutes containing 
oils or fats other than from milk 
Sugar confectionery not containing cocoa, excluding liquorice extract and 
chewing gum, containing oils or fats other than from milk 
Chocolate and other food preparations containing cocoa, excluding cocoa 
powder, containing oils or fats other than from milk 
Preparations of flour, meal, starch or malt extract, of a kind used as infant 
food or for dietetic or culinary purposes, containing less than 50 % by 
weight of cocoa and containing oils or fats other than from milk 
Pastry, biscuits, cakes and other fine bakers' wares, whether or not 
containing cocoa in any proportion 
Vegetables prepared or preserved otherwise than by vinegar or acetic acid, 
containing oils or fats other than from milk 
Sauces, mixed condiments and mixed seasonings, containing oils or fats 
other than from milk 
Soups and broths, in liquid, solid or powder form, homogenized composite 
food preparations, containing oils or fats other than from milk 
Food preparations not elsewhere specified or included, containing oils or 
fats otner"than from milk 
Sweetened forage, other preparations of a kind used in animal feeding, 
containing oils or fats other than from milk 
Proposal for Council Regulations 
I. amending Regulation (EEC) No 1411/71 as regards the fat content of drinking milk 
II. amending Regulation (EEC) No 1269/79 with regard to the terms for the disposal of 
butter at a reduced price for direct consumption 
COM(83) 611 final 
(Submitted by the Commission to the Council on 7 October 1983) 
I 
Proposal for a Council Regulation amending Regulation (EEC) No 1411/71 as regards 
the fat content of drinking milk 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, Having regard to the opinion of the European 
Parliament, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Articles 42 and 43 thereof, 
Having regard to the proposal from the Commission, Whereas under Council Regulation (EEC) No 
1411/71 of 29 June 1971 laying down additional rules 
on the common organization of the market in milk 
and milk products for products falling within tariff