ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (81)580
Vol.1981/0177

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(81)580 final
Brussels ,20October 1981
Proposal for a
COUNCIL DIRECTIVE
amending Directive 72/464/EEContaxes other than turnover
taxes which affect theconsumption ofmanufactured tobacco
(submitted totheCouncil bytheCommission )
C0MC81 )580 final

Explanatory memorandum
■i
*•' ^
1.Council Directive 7,2/464/EECof19December 1972 provides that the
»
structure ofexcise .duties oncigarettes shall "beharmonised inseveral
3.%
stages andthat the^transition from onestage ofharmonisation tothenext
shall bedecided on .by^theCouncil onaproposal fromtheCommission ,
taking into account theeffects produced during the stage inprogress by
4 _
themeasures introduced ,bytheMember States (Article 1(4)oftheDirective )
1 '■I
';V' :
2.Thefirst stage ofjjharmonisation began on1July1973andwasoriginally
intended tolast twoyears .After four extensions ,itended on30June
1978 . .;{§ '
3.Thesecond stage ofharmonisation ,introduced under Directive
?77/8O5/EECof19December 1977 supplementing thebasid Directive of
19December 1972 ,began on1July 1978 andranoriginally until
31December 1980 .That period wasextended forsixmonths byDirective
80/1275/EEOof22December 1980^andaforafurther sixmonths by
Directive 8I/463/EECof24June 1981^andexpires on31December 1981 .
4*On1July 1980 ,theCommission laid before theCouncil aproposal for
.£ ,aDirective relating tSJthecriteria which should govern further
harmonisation during athird stage .
1OJNoL303 ,31.12.1972 ,p.1.
20JNoL338 ,20.12.1977 ,p.22.
30JNoL375 ,31.12.1980 ,p.-76.
40JNoL183 ,4.7.1981 ,p.32.
50JNoC264 ,II.IO.1980 ,p.6

-2-
TlieOpinionoftheEconomic 'andSocialCommitteewasdeliveredon
25February1931^»thatoftheParliamenthasnotyet"beendelivered,
sinceParliamentagreedwiththeCommissionthatanin-depthstudyshould
firstbemadeoftheeffectsofproceedingwithharmonisation.The
CommissionundertooktopresentitsstudytoParliamentbefore31March
1982.
5.Accordingly ,soastoavoidalegalhiatus,theCommissionisobliged
toproposeafurtherextensionofthesecondstage.Thisextensionmust
besufficiently longtoallowParliamenttoexaminethestudyanddeliver
itsopinionontheproposalforaDirectiveonthethirdstageandallow
theCounciltodecideonthatproposal.
Theextensionmustthereforecoveratleasttheperiodupto31December
1982.
/
OJNoC138,9.6.1981.p.47

ProposalforaCouncilDirective
amendingDirective72/464/EEContaxesotherthanturnover
taxeswhichaffecttheconsumption ofmanufactured tobacco
THECOUNCILOPTHEEUROPEANCOMMUNITIES ,-
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,
andinparticularArticles99an^100thereof,
HavingregardtotheproposalfromtheCommission ,
HavingregardtotheopinionoftheEuropeanParliament ,
HavingregardtotheopinionoftheEconomicandSocialCommittee,
Whereas,underCouncilDirective72/464,'^EEC^,aslastamendedby
2Directive81/463/EEC,thetransitionfromonestageofharmonizationto
thenextshallbedecidedonbytheCouncilonaproposalfromthe
Commission ; ~
Whereasthesecondstageofharmonization ,introducedbyCouncilDirective
72/805/EEC^,expireson31December1981;
Whereasthespecialcriteriaapplicableduringthethirdstagearedealt
withina,proposalforaDirectivepresentedbytheCommission4;
X0JNoL303,31.12.1972,p.1.
20JNoL183,4.7.1981,p.32.
30JNoL338,20.12.1977,P.22.'
40JNoC264,11.10.1980,p.6. •

Whereas the opinion oftheEconomic arid Social Committee was delivered on
25February IjOl^andtheopinion oftheEuropean Parliament will "be
delivered only following examination of3detailed study ontheeffects
ofproceeding with harmonization ;whereas the study will not "beavailable
until March 1982 ;
Whereas ,inthese circurnstanc.es ,asufficiently long extension ofthe
second stage is necessary toenable theEuropean Parliament to
deliver its opinion and toallow the Council todecide onthe rules for
theapplication ofathird stage ofharmonization , ,
HAS ADOPTED THIS DIRECTIVES
Article 1
InArticle 10a (l)ofDirective 72/464/EEC ,"31December I98I"ishereby
replaced by"31December 1982 ".
Article 2
This Directive isaddressed tothe Member States .
Done atBrussels ,
For the Council
The President
OJNoC138 .9.6.1981 ,p.47.