No C 114/6 Official Journal of the European Communities 8. 5. 85 
II 
(Preparatory Acts) 
COMMISSION 
Proposal for a Council Directive laying down certain rules on indirect taxes which affect the 
consumption of alcoholic drinks 
COM(85) 150 final 
(Submitted by the Commission to the Council on 24 April 1985) 
(85/C 114/08) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES,' 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Articles 99 and 
100 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Par­
liament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas the application of taxes affecting the 
consumption of alcoholic drinks should not distort 
competition between these products; whereas the 
achievement of this objective requires approximation of 
the rates of excise duty and value added tax affecting all 
alcoholic drinks; 
Whereas the process of approximation must be realized 
in stages; whereas it is possible, as of now, to adopt 
measures designed to facilitate the subsequent approxi­
mation of rates; 
Whereas it is desirable to provide for a single excise rate 
to be levied by volume on still wine in those Member 
States which levy an excise on this drink; 
Whereas it is desirable to provide that the excise duty per 
degree of alcohol in still wine must not exceed that on 
alcohol in the most-sold category of beer; 
Whereas it is desirable to reduce the divergences within 
each Member State in the rates of value added tax 
applied to alcoholic drinks and, as a first step, to require 
each Member State to apply the same rate of value 
added tax to wine and beer, the same rate of value 
added tax to spirits and the same rate of value added tax 
to fortified wine and similar products; whereas a limited 
period of adaptation may be granted to Luxembourg to 
bring into line its rates of value added tax on wine and 
beer; Whereas steps in this direction will assist convergence of 
national tax systems; 
Whereas such measures can contribute to the progressive 
establishment of balance on the wine market; 
Whereas France should be authorized not to apply the 
provisions of this Directive in its overseas departments, 
in view of the special situation of those territories, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
1. Member States applying an excise duty to still wine 
shall apply a single excise duty rate fixed by reference to 
volume. 
2. For the purposes of this Directive, 'still wine' 
means: 
(i) table wines, as defined in point 11 of Annex II to 
Council Regulation (EEC) No 337/79 (x); 
(ii) quality wines produced in specified regions, as 
defined in Council Regulation (EEC) No 
338/79 (2); 
(iii) wines similar to those referred to under (i) and (ii) 
produced in non-member countries; and 
(iv) all non-sparkling beverages falling within heading 
No 22.07 of the Common Customs Tariff with an 
actual alcoholic strength exceeding 8,5 % by volume 
but not exceeding 12 % by volume or with a total 
alcoholic strength not exceeding 15 % by volume. 
Article 2 
1. Member States which levy an excise duty on still 
wine shall take the measures necessary to ensure that the 
ratio of the excise duty levied on a given quantity of still 
wine to the excise duty levied on the same quantity of 
(') OJNoL54, 5. 3. 1979, p. 1. 
O OJ No L 54, 5. 3. 1979, p. 48. 
8. 5. 85 Official Journal of the European Communities No C 114/7 
beer belonging to the most-sold beer category on the 
markets of those Member States does not exceed the 
ratio obtained by comparing the alcoholic strengths of 
the two beverages. 
2. For the purposes of this Directive, beer is as 
defined in Article 2 of Council Directive ... of ... 
concerning the harmonization of excise duties on beer. 
3. For the purpose of establishing the ratio obtained 
by comparing the alcoholic strength of still wine and that 
of the most-sold category of beer, the alcoholic strength 
of still wine is considered to be 11 % by volume for all 
Member States. 
Article 3 
1. Within a Member State, the same rate of value 
added tax provided for in Council Directive 67/227/ 
EEC (l) shall apply to still wine and to beer. 
2. By way of derogation from paragraph 1, the Grand 
Duchy of Luxembourg shall be authorized, to the extent 
that it does not apply the same rate of value added tax to 
still wine and to beer on the date of implementation of 
this Directive, to postpone doing so until 1 January 1987. 
Article 4 
Within a Member State, the same rate of value added tax 
shall apply to all alcoholic drinks falling within the scope 
of Council Directive . . . of . . . concerning the harmon­
ization of excise duties on alcohol. 
Article 5 
Within a Member State, the same rate of value added tax 
shall apply to all alcoholic drinks falling within the scope 
of Council Directive ... of . . . concerning the harmon­
ization of excise duties on fortified wine and similar 
products. 
O OJ No 71, 14. 4. 1967, p. 1301/67. 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Articles 99 and 
100 thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Par­
liament, Article 6 
1. The Council, acting on a proposal from the 
Commission, shall, before 1 January 1989, fix by 
decision the date by which each Member State shall 
apply a single rate of value added tax to all alcoholic 
drinks. 
2. Pending the Council decision referred to in 
paragraph 1, those Member States which, on the date of 
implementation of this Directive: 
(i) apply a single rate of value added tax to all alcoholic, 
drinks shall continue to do so; 
(ii) apply more than one rate of value added tax to 
alcoholic drinks may not introduce additional rates 
and may only change the existing rates without in­
creasing the absolute difference between the highest 
and lowest rates applied to any alcoholic drink. 
Article 7 
1. Member States shall bring into force, not later than 
1 January 1986, the laws, regulations and administrative 
provisions necessary to comply with this Directive. They 
shall forthwith inform the Commission thereof. 
2. Member States shall communicate to the 
Commission the texts of the main provisions of national 
law which they adopt in the field governed by this 
Directive. 
Article 8 
The French Republic shall be authorized not to 
implement the provisions of this Directive in the French 
overseas departments. 
Article 9 
This Directive is addressed to the Member States. 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas the creation of a common market with charac­
teristics similar to those of an internal market implies 
that the conditions of competition should not be 
distorted, and that persons, goods, services and capital 
may move about within it without hindrance of any 
kind; Proposal for a Council Directive concerning the harmonization of excise duties on fortified wine 
and similar products 
COM(85) 151 final 
(Submitted by the Commission to the Council on 24 April 1985) 
(85/C 114/09)