20. 3. 91 Official Journal of the European Communities No C 75/1 
II 
(Preparatory Acts) 
COMMISSION 
Modification of the proposal for a Council Directive on the charging of transport infrastructure costs 
to heavy goods vehicles 
(91/C 75/01) 
COM(90) 540 final 
(Submitted by the Commission on the basis of Article 149 (3)of the EEC Treaty on 27 November 
1990) 
The proposal of the Commission of 8 January 1988 (doc. 
COM(87) 716 final) is modified as follows: 
1. The 'whereas'-clauses are replaced by: 
Whereas national vehicle taxation systems for the use or 
possession of heavy goods vehicles should be 
progressively adjusted; whereas this covers the 
structures of these taxes as well as their effective rate 
levels; 
Whereas a harmonized structure of the tax systems, on 
the basis of their maximum permissible gross laden 
weights within categories classified according to the 
number and configuration of their axles is needed for 
the implementation of a Community-wide road cost 
allocation system without creating distortions of 
competition; 
Whereas tax rates should be determined in such a way 
as to reflect the costs caused to the road infrastructures 
by these vehicles; whereas for this purpose the taxation 
on any vehicle, taking account of the excise on diesel 
fuel at its harmonized level should cover at least the 
traffic-related cost of using the infrastructure by that 
vehicle; whereas the net payment of vehicle taxes 
should reflect the payment of tolls for the use of certain 
road infrastructure in certain Member States; 
Whereas it is advisible initially to limit the adjustment 
of national taxation systems to diesel-powered 
commercial vehicles of more than a certain threshold 
tonnage liable to be used for intra-Community 
transport of goods; 
Whereas an accurate allocation of road infrastructure 
costs and external costs should ideally be based on 
relevant cost figures in each of the Member States; 
whereas, failing the general availability of such figures 
at this moment, a temporary system, based on minimum vehicle tax rates to be observed by all 
Member States, should be introduced; 
Whereas the longer-run objective is the implementation 
for vehicle taxation purposes of a Community-wide 
system following the principle of territoriality; 
Whereas a strict time schedule for the implementation 
of the different steps should be followed; 
Whereas it is necessary for the Commission to negotiate 
agreements with third countries with a view to ensuring 
the proper functioning of the Community road taxation 
system, to reducing differences in the taxation systems 
of the parties concerned and to assuring the free flow of 
road transport. 
2. Article 2(1), first paragraph, is replaced by the 
following: 
'1. For the purpose of this Directive, heavy goods 
vehicles means rigid lorries, road trains and articulated 
vehicles, registered in a Member State or, if not 
registered, belonging to undertakings established in a 
Member State or to residents of a Member State or used 
within a Member State by these undertakings or these 
residents provided that: 
— their tractive power is provided by a diesel 
engine, 
— they are used for the transport of goods by road, 
— their maximum permissible gross laden weight is 
not less than 12 tonnes.' 
3. In Article 4 (3) is deleted and to paragraph 2 (b) is 
added: 'tolls on bridges, tunnels and mountain 
passes'. 
4. Article 5 (2) is replaced by the following: 
'2. For the purpose of this Directive tolls shall be 
permitted only on specific motorways, or motorway 
networks or parts thereof. 
No C 75/2 Official Journal of the European Communities 20. 3. 91 
'Motorway' means a road specially designed and built 
for motor traffic, which does not serve properties 
bordering on it, and which: 
(i) is provided, except at special points or 
temporarily, with separate carriageways for the 
two directions of traffic, separated from each 
other either by a dividing strip not intended for 
traffic or, exceptionally, by other means; 
(ii) does not cross at level with any road, railway or 
tramway track, or footpath; and 
(iii) is specially signposted as a motorway.' 
5. Article 6 (2) is replaced by the following: 
'2. Within each category or sub-category the basis of 
taxation shall be the maximum permissible gross laden 
weight of the heavy goods vehicles. 
Differentiation of maximum permissible gross laden 
weight shall be implemented on the basis of the 
classification given in Annex I.' 
6. Article 6 (3) is deleted. 
7. Article 7 (2) is deleted. 
8. Article 8 (2) (b) is deleted. 
9. Article 8 (2) (c) becomes new paragraph 2 (b). 
10. Article 9 is replaced by the following: 
'Article 9 
Provisionally, the Member States shall apply the 
minimum vehicle taxation rates calculated following 
the method described in Annex II. These will enter into 
force on 1 January 1992 and will be valid until 31 
December 1994, date after which the rates established 
on the basis of Article 10 shall apply.' 
11. Article 10 is replaced by the following: 
'Article 10 
1. From 1 January 1995, Member States shall apply 
minimum vehicle tax rates established on the basis of 
the following paragraphs. The Council shall decide on 
those rates not later than 31 December 1993 on the 
basis of a proposal from the Commission put forward 
not later than 1 March 1983. 
2. For each of the vehicle categories which are 
specified in Article 6, Member States shall 
communicate to the Commission the corresponding 
road infrastructure costs, following the scheme given in 
Annex III, not later than 1 June 1992. 
3. On the basis of the information on road 
infrastructure costs received from the Member States 
under paragraph 2, the Commission shall determine 
average road infrastructure costs for each of the 
respective vehicle categories. 
4. Using the information submitted by Member 
States, the Commission will calculate minimum vehicle tax rates for each of the vehicle categories, by taking 
into account the level of road infrastructure costs 
obtained under paragraphs 2 and 3 after having 
substracted foreseeable tax revenue from diesel excise 
duty for the different vehicle categories, following the 
method given in Annex IV. 
5. Vehicle tax rates shall be expressed in ecu. 
6. Member States not complying with the time limits 
for transmitting the information as described in 
paragraphs 1 and 2 shall not be included in the 
calculations. The Community road infrastructure costs 
and the resulting tax rates shall then be calculated on 
the basis of the information sent by the other Member 
States only. 
7. In so far as at least seven of the Member States 
would not be in a position to provide the Commission 
with the suitable data on road infrastructure costs of 
Annex III, the Commission shall be authorized to 
increase at a maximum 10% annually the rates 
provided for in Article 9. 
8. The procedure set out in paragraphs 2 to 6 shall 
be repeated annually. On these occasions the 
Commission shall also be taken into account the need to 
establish a gradual increase of the coverage of road 
infrastructure costs so that at least total road 
infrastructure costs are covered, not later than 31 
December 1999. 
9. The Council shall decide before 31 December 
1993 on a proposal from the Commission on the 
procedure to be followed for the implementation of 
paragraph 8.' 
12. Article 11 is replaced by the following: 
'Article 11 
As from 1 January 1992, national authorities may 
reimburse vehicle taxes paid to them on the basis of the 
number of vehicle km driven on toll motorways in the 
Community. Reimbursement shall take place on a 
yearly basis by application of the following formula: 
vehicle km driven on toll motorways x nominal 
annual vehicle tax 
100 000.' 
13. Article 12 becomes Article 13. 
14. A new Article 12 is inserted: 
'Article 12 
Member States shall implement the laws, regulations 
and administrative provisions necessary to comply with 
this Directive as from 1 January 1992. They shall 
immediately inform the Commission thereof. 
When Member States adopt these provisions, these 
shall contain a reference to this Directive or shall be 
accompanied by such reference at the time of their 
official publication. The procedure for such reference 
shall be adopted by Member States. 
20. 3. 91 Official Journal of the European Communities No C 75/3 
ANNEX I 
CLASSIFICATION OF VEHICLES 
Goods vehicle subclass gvw (tonnes) 
Over Not over Over Not over 
RIGID 
2 axles 
7,5 
12 
13 
14 
15 12 
13 
14 
15 
18 
3 axles 
15 
17 
19 
21 
23 
25 (') 17 
19 
21 
23 
25 
26(i) 
4 ax/ij 
23 
25 
27 
29 
31 H 25 
27 
29 
31 
32 0 
COMBINATIONS 
2 + 1 axles COMBINATIONS 
2 + 2 axles 
23 
25 
26 
28 
29 
31 
33 
36(i) 25 
26 
28 
29 
31 
33 
36 
38(i) 
36 
38 2 + 3 axles 
3 + 2 axles 
3 + 3 axles 38 
40 
p 36 
38 
40 38 
40 
44 
36 
38 
40 38 
40 
44 
12 
14 
16 
18 
20 
22 
23 
25 14 
16 
18 
20 
22 
23 
25 
28 (') Vehicles equipped with a drive axle with air suspension or an equivalent 
system. 
No C 75/4 Official Journal of the European Communities 20. 3. 91 
ANNEX II 
TABLE 1 
INTERIM TAXES TO BE APPLIED FROM 1 JANUARY 1992 TO 31 DECEMBER 1992 
Goods vehicle subclass — gvw (tonnes) 
Rigid 
2 axles 
12 
13 
14 
15 13 
14 
15 
18 
3 axles 
15 
17 
19 
21 
23 
25 H 17 
19 
21 
23 
25 
26 H 
4 axles 
23 
.25 
27 
29 
310) 25 
27 
29 
31 
32(M 
Combinations 
2 + 1 axles 
12 
14 
16 
18 
20 
22 
23 
25 14 
16 
18 
20 
22 
23 
25 
28 Minimum tax 
(in ECU/year) 
71 
204 
286 
645 
127 
262 
339 
523 
814 
814 
343 
537 
853 
1267 
1267 
0 
0 
32 
76 
175 
229 
414 
723 Combinations 
2 + 2 axles 
23 
25 
26 
28 
29 
31 
33 
36 0) 25 
26 
28 
29 
31 
33 
36 
38 0) 
2 + 3 axles 
36 
38 38 
40 
3 + 2 axles 
36 
38 
40 38 
40 
44 
3 + 3 axles 
36 
38 
40 38 
40 
44 Minimum tax 
(in ECU/year) 
165 
271 
398 
482 
790 
1097 
1666 
1 666 
1216 
1652 
1 072 
1481 
2 191 
532 
791 
1 262 
(') Vehicles equipped with a drive axle with air suspension or an equivalent 
system. 
Vehicles equipped with such suspension systems are taxed on the basis of 
the tariff which is applicable to the vehicle category immediately below it. 
For example, a vehicle with three axles and a maximum gross laden weight 
of 23 tonnes would be taxed at ECU 339 instead of ECU 523. 
(2) Vehicles equipped with a drive axle with air suspension or an equivalent 
system. 
Vehicles equipped with such suspension systems are taxed on the basis of 
the tariff which is applicable to the vehicle category immediately below it. 
For example, a combination with three axles and a maximum gross laden 
weight of 23 tonnes would be taxed at ECU 175 instead of ECU 229. 
20. 3. 91 Official Journal of the European Communities No C 75/5 
TABLE 2 
INTERIM TAXES TO BE APPLIED FROM 1 JANUARY 1993 TO 31 DECEMBER 1993 
Goods vehicle subclass — gvw (tonnes) 
Rigid 
2 axles 
12 
13 
14 
15 13 
14 
15 
18 
3 axles 
15 
17 
19 
21 
23 
25 0) 17 
19 
21 
23 
25 
26 0) 
4 axles 
23 
25 
27 
29 
3i n 25 
27 
29 
31 
32 0) 
Combinations 
2 
12 
14 
16 
18 
20 
22 
23 
25 + 1 axles 
14 
16 
18 
20 
22 
23 
25 
28 Minimum tax 
(in ECU/year) 
94 
272 
382 
860 
169 
349 
452 
697 
1086 
1086 
457 
716 
1 137 
1689 
1689 
0 
0 
43 
101 
233 
305 
552 
964 Combinations 
2 + 2 axles 
23 
25 
26 
28 
29 
31 
33 
36^) 25 
26 
28 
29 
31 
33 
36 
38 0) 
2 + 3 axles 
36 
38 38 
40 
3 + 2 axles 
36 • 
38 
40 38 
40 
44 
3 + 3 axles 
36 
38 
40 38 
40 
44 Minimum tax 
(in ECU/year) 
220 
361 
531 
643 
1053 
1463 
2 222 
2 222 
1 622 
2 203 
1430 
1 974 
2 922 
709 
1054 
1683 
(') Vehicles equipped with a drive axle with air suspension or an equivalent 
system. 
Vehicles equipped with such suspension systems are taxed on the basis of 
the tariff which is applicable to the vehicle category immediately below it. 
For example, a vehicle with three axles and a maximum gross laden weight 
of 23 tonnes would be taxed at ECU 452 instead of ECU 697. 
(2) Vehicles equipped with a drive axle with air suspension or an equivalent 
system. 
Vehicles equipped with such suspension systems are taxed on the basis of 
the tariff which is applicable to the vehicle category immediately below it. 
For example, a combination with three axles and a maximum gross laden 
weight of 23 tonnes would be taxed at ECU 233 instead of ECU 305. 
No C 75/6 Official Journal of the European Communities 20. 3. 91 
TABLE 3 
INTERIM TAXES TO BE APPLIED FROM 1 JANUARY 1994 TO 31 DECEMBER 1994 
Goods vehicle subclass — gvw (tonnes) 
Rigid • 
2 axles 
12 
13 
14 
15 13 
14 
15 
18 
3 axles 
15 
17 
19 
21 
23 
25 0) 17 
19 
21 
23 
25 
26 0) 
4 axles 
23 
25 
27 
29 
31 0) 25 
27 
29 
31 
32(i) 
Combinations 
2 
12 
14 
16 
18 
20 
22 
23 
25 + 1 axles 
14 
16 
18 
20 
22 
23 
25 
28 Minimum tax 
(in ECU/year) 
118 
340 
477 
1075 
211 
436 
565 
871 
1357 
1357 
571 
895 
1421 
2111 
2111 
0 
0 
54 
126 
291 
381 
690 
1205 Combinations 
2 + 2 axles 
23 
25 
26 
28 
29 
31 
33 
36 0) 25 
26 
28 
29 
31 
33 
36 
38 0) 
2 + 3 axles 
36 
38 38 
40 
3 + 2 axles 
36 
38 
40 38 
40 
44 
3 + 3 axles 
36 
38 
40 38 
40 
44 Minimum tax 
(in ECU/year) 
275 
451 
664 
804 
1 316 
1 829 
2 777 
2 777 
• 
2 027 
2 754 
1787 
2 468 
3 652 
886 
1318 
2 104 
(l) Vehicles equipped with a drive axle with air suspension or an equivalent 
system. 
Vehicles equipped with such suspension systems are taxed on the basis of 
the tariff which is applicable to the vehicle category immediately below it. 
For example, a vehicle with three axles and a maximum gross laden weight 
of 23 tonnes would be taxed at ECU 565 instead of ECU 871. 
0) Vehicles equipped with a drive axle with air suspension or an equivalent 
system. 
Vehicles equipped with such suspension systems are taxed on the basis of 
the tariff which is applicable to the vehicle category immediately below it. 
For example, a vehicle with three axles and a maximum gross laden weight 
of 23 tonnes would be taxed at ECU 291 instead of ECU 381. 
20. 3. 91 Official Journal of the European Communities No C 75/7 
METHODOLOGY 
The principles 
1. With a view to the lack of historical data for the majority of Member States, a certain number of calculations 
have been made by the services of the Commission to arrive at minimum vehicle tax rates for the respective vehicle 
categories. 
Data on average road infrastructure costs per vehicle km for HGV are available for four Member States only (D, F, 
B, UK). 
Starting from the assumption that hauliers drive on average 100 000 km a year, an average total road 
infrastructure cost of ECU 15 610 (ECU 10 230 for the variable costs and ECU 5 380 for the fixed road 
infrastructure costs) (1) is calculated by the multiplication of the average road infrastructure cost per vehicle km. It 
should be noted that this figure is an average only and for that reason it does not correspond to the infrastructure 
costs of any of the 'real' vehicle categories. 
To obtain the road infrastructure cost levels for the different vehicle categories, use has been made of the figures 
which were calculated for the average variable-, average fixed- and average total costs on the one hand, and the 
various coefficients published by the United Kingdom, Department of Transport on the other hand. 
2. To determine the minimum vehicle taxes per annum, the following calculation was made for each vehicle 
category: 
The general formula is: 
(total road infrastructure costs — diesel excise duties paid) x K = minimum vehicle tax 
where: 
— total road infrastructure costs = the sum of the variable and fixed road infrastructure costs for the vehicle 
category concerned (see point 3 below); 
— diesel excise duties paid = the amount of diesel excise which a specific vehicle would pay (= annual mileage x 
consumption/km x excise duty/litre) (see point 4 below); 
— The minimum vehicle tax would be equal to K multiplied by that part of total road infrastructure costs which is 
not covered by diesel excise duties. The multiplicative factor K is applied to all the vehicle categories (see 
point 5 below). 
Further explanation of the three elements 
3. Calculation of the total road infrastructure costs for each vehicle category, following the method used in the 
United Kingdom, is based on the following parameters: 
— maximum permissible gross laden weight of the vehicle, 
— the number of standard axles (depending on the number of axles and the weight of the vehicle), 
— the number of passenger car units (depending on the dimensions of the vehicle). 
Those specifications allow to calculate the road infrastructure costs for each of the different vehicle categories, 
provided these costs are known for at least one vehicle category. Since only average total costs for all heavy goods 
vehicle categories together are known, it is these costs which have been used as a basis for the calculation of the 
various minimum vehicle taxes. 
4. The objective is to cover the variable road infrastructure costs by excise duties on diesel. In other words, this 
rate would cover the variable infrastructure costs of the 'average' heavy goods vehicle. Since diesel consumption 
does not vary in proportion to variable costs, diesel excise paid by the smaller vehicles will exceed their variable 
costs, whilst the reverse holds for the larger vehicles. The remainder which results from the subtraction of diesel 
excise paid from the total road infrastructure costs, will be proportionally larger for the heavier vehicles. This is 
partly due to the higher fixed road infrastructure costs for the latter, but also because road infrastructure costs 
increase more than proportionally in comparison with diesel consumption. 
5. The application of the multiplicative factor K is based on political grounds while in fixing vehicle tax rates a 
trade-off must take place between the realization of a full coverage of total road infrastructure costs and the 
avoidance of a too sharp and sudden increase in vehicle tax rates. 
(') Source: NEA report of 1989: The allocation and charging of road infrastructure costs in the European Community to vehicle 
categories, especially heavy goods vehicles in 'nationality' and 'territoriality' taxation systems + calculations by the services of 
the Commission. x 
No C 75/8 Official Journal of the European Communities 20. 3. 91 
The value of the coefficient K will be put equal to: 
— 0,15 for the year 1992, 
— 0,20 for the year 1993, 
— 0,25 for the year 1994. 
If the interim minimum vehicle tax rates, as specified in table 3, are calculated with a factor of 0,25, they cover one 
quarter of the share of total costs which is not yet covered by diesel excise. 
For the smaller vehicles more than one fourth of the fixed costs are covered whilst for the larger vehicles less than 
one fourth of the fixed costs are covered. Only for the hypothetical 'average' vehicle exactly one fourth of its fixed 
costs are covered because the totality of its variable road infrastructure costs are already paid for by diesel 
excises. 
Another reason for fixing vehicle tax rates at a relatively low level follows from the existence of toll roads. As in 
principle all infrastructure costs of toll roads are covered by the tolls, it follows that because of the diesel excise 
duties paid when driving on those roads a downward correction of the minimum vehicle taxes is needed. 
ANNEX III 
Data on road infrastructure costs requested from each Member State for the calculation of average road 
costs. 
Member States will provide, for each vehicle category listed in Annex I, a road cost breakdown per kilometre 
driven on non-toll roads. The method used to distribute these costs over the different vehicle categories will be 
described precisely to allow the services of the Commission to aggregate the various data and to calculate for each 
vehicle category a kilometre cost based on the average of the communicated figures. Each Member State will 
choose its own allocation method, provided that vehicles are at least differentiated according to their maximum 
permissible gross laden weight and the number of axles. 
The figures will be expressed in ecu and actualized for 1991. 
The cost breakdown will be as follows: 
— construction costs (new roads or motorways, new lanes) calculated on the basis of data for the last 10 
years, 
— renewal and major repair costs calculated on the basis of data for the last 10 years, 
— maintenance and improvement costs (a) calculated on the basis of data for the last three years, 
— police costs. 
(') Haunching, drainage, winter maintenance, minor repairs and patching, gross and hedge cutting, road marking, traffic signs, 
street lighting, footways, cycle tracks, fences and barriers, etc. 
20. 3. 91 Official Journal of the European Communities No C 75/9 
ANNEX IV 
System to be applied with effect from 1 January 1995 
The objective is to cover progressively the total costs of road infrastructure for each category of vehicle. 
Consequendy, the vehicle tax levels must depend on the difference between annual road infrastructure costs and 
annual diesel excise duties revenue. However, the existence of roads where costs are already covered by tolls 
introduces a double imposition. As vehicle taxes are reimbursed in proportion to the kilometres driven on toll 
roads, the remaining double taxation stems from the diesel excise duties which are paid when driving on toll 
motorways. 
To compensate for this double taxation, a downward correction must be made to avoid an unduly high cover rate 
especially in those Member States where vehicles drive most intensively on toll roads. This double taxation is very 
significant: on average, it would mean that the variable road infrastructure costs are charged twice, once as part of 
the motorway tolls paid, and secondly in the form of diesel excise. Taking further into account that variable costs 
represent about 2/3 of the total road infrastructure costs, it becomes evident that this would cause serious 
discrimination against the users of toll motorways. 
To allow the Commission to take these aspects into account when proposing the minimum vehicle taxes Member 
States shall communicate the following information: 
— the average annual mileage driven on non-toll motorways by vehicle category, 
— the average annual mileage by vehicle category on toll roads. 
Proposal for a Council Regulation (EEC) on urgent action to supply agricultural products to the Soviet 
Union 
(91/C 75/02) 
COM(90) 670 final/2 
(Submitted by the Commission on 19 December 1990) 
Amendment to the proposal for a Council Regulation (EEC) on urgent action to supply agricultural 
products to the Soviet Union, Romania and Bulgaria (*) 
This amendment divides the proposal for a Council Regulation (EEC) on urgent action to supply 
agricultural products to the Soviet Union, Romania and Bulgaria into two proposals for a Regulation, 
one covering the Soviet Union, the other covering Romania and Bulgaria. 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Articles 43 and 235 
thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament (2), 
Whereas agricultural products should be made available to 
the Soviet Union to improve the food supply to the 
(») OJNoC22, 30. 1. 1991, p. 10. 
(2) Delivered on . . . (not yet published in the Official Journal). population, without jeopardizing progress towards a system 
of supply based on market rules; whereas the Community has 
agricultural products in storage as a result of intervention 
measures and, in view of the situation on the market, priority 
should be given to supplying these products; whereas, 
however, provision should be made for mobilizing products 
on the Community market in response to specific requests; 
whereas regularization of the agricultural markets may also 
be achieved by supplying such products in processed 
form; 
Whereas the action proposed is essentially humanitarian in 
its aid and should therefore also be based upon Article 235 of 
the Treaty; 
No C 75/10 Official Journal of the European Communities 20. 3. 91 
Whereas it is necessary to verify that the agricultural 
products supplied to the Soviet Union under this measure are 
used as intended; whereas, aside from the powers of the 
Court of Auditors in this regard, the Commission must be 
given the opportunity to monitor in situ the operations in 
question; 
Whereas it is for the Commission to lay down detailed rules 
for implementing this measure, 
HAS ADOPTED THIS REGULATION: 
Article 1 
The Community shall take urgent action to supply the USSR 
with agricultural products. Expenditure on this measure 
shall be limited to ECU (B) 250 million. 
Article 2 
For the purposes of this measure: 
1. the Community shall transfer agricultural products 
available as a result of intervention free of charge to the 
Soviet Union; in response to specific requests concerning 
products not available from intervention stocks, 
products may be mobilized on the Community 
market; 
2. supply costs shall be met by the Community and 
suppliers shall be chosen by tendering procedure. 
Transport costs shall be borne by the Community unless 
the recipient country takes the products over in the 
Community. These costs may include processing of 
products mobilized as provided for in paragraph 1; 
3. as an exception, and for reasons arising only from the 
urgency of the measure, the Commission may choose the 
supplier by direct agreement; 
4. no export refund shall be granted or monetary 
compensatory amounts applied in respect of the products 
supplied under this measure. Article 3 
The accounting value of the products transferred to the USSR 
shall be determined using the procedure laid down in 
Article 13 of Regulation (EEC) No 729/70 (*), as last 
amended by Regulation (EEC) No . . ./. . . (2). 
Article 4 
Action taken under this Regulation shall count as 
intervention as specified in Article 3 of Regulation (EEC) 
No 729/70. It shall be financed from EAGGF (Guarantee 
Section) appropriations. 
Article S 
The Commission shall be responsible as necessary for 
verifying in situ the proper implementation of the action to be 
taken pursuant to this Regulation. 
Article 6 
1. The Commission shall be responsible for implementing 
this measure. 
2. Detailed rules for the application of this Regulation 
shall be adopted using the procedure laid down in Article 27 
of Regulation (EEC) No 2727/75 (3), as last amended by 
Regulation (EEC) No 201/90 (4) or, as appropriate, the 
corresponding Article of other Regulations on common 
organizations of the market. 
Article 7 
This Regulation shall enter into force on the 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. 
(») OJ No L 94, 28. 4. 1970, p. 13. 
(2) OJ No L . . . 
(3) OJNoL281, 1. 11. 1975, p. 1. 
(4) OJNoL22, 27. 1. 1990, p. 7.