ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(82)714
Vol.1982/0221

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(82)714 final
Brussels,11November1982
Proposalfora
COUNCIL DIRECTIVE E
amendingDirective 72/464/EEContaxesotherthanturnover
taxeswhichaffecttheconsumption ofmanufactured tobacco
(submittedtotheCouncilbytheCommission )
l_*v,;, '.,-J
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V"c<;-y/V,.'/
C0MC82)714final

Explanatory memorandum
1.Council Directive 72/464/EECof19December 1972 provides that the
structure ofexcise duties oncigarettes shall beharmonised inseveral
stages andthat thetransition from one stage ofharmonisation tothenext
shall bedecided onbytheCouncil onaproposal from theCommission ,
taking into account theeffects produced during thestage inprogress by
themeasures introduced bytheMember States (Article l(4)oftheDirective ).
2.Thefirst stage ofharmonisation began on1July 1973 andwas originally
intended tolast twoyears .After four extensions ,itended on30June 1978 .
3.The second stage ofharmonisation ,introduced under Directive
2)77/O05/EECof19December 1977 »supplementing thebasic Directive of
19December 1972 ,began on1July 1978 andranoriginally until
31December I98O .That period wasfirst extended forsixmonths by
Directive 3o/l275/SECof22December 1930^,forasecond time ,bysix
months ,byDirective 81/463/EECof24June1981^,andforathird time ,by
oneyear ,byDirective 82/2/EECof21December 1981^\Thissecond stage
nowexpires on31December 1982 .
4.On1July 1980 ,theCommission laid before theCouncil aproposal for
aDirective ^permitting ittoestablish thecriteria togovern further
harmonisation during athird stage .
1^0JNoL303,31.12.1972 ,p.1
2^0JNoL338,20.12.1977 ,P.22
3^0JNoL375,31.12.1980 ,p.76
4^0JNoL183,4.7.1981 ,p.32
5^0JNoL5,9.1.1982 ,p.11
6^0JNoC264,ll.lO.i98O ,p.6
./•

TheOpinionoftheEconomicandSocialCommitteewasdeliveredon
25February1981^;thatoftheParliamenthasnotyet"beendelivered,
sinceParliamentagreedwiththeCommissionthatanin-depthstudyshould
firstbemadeoftheeffectsofproceedingwithharmonisation .The
2)CommissionpresentedthisstudytoParliament on21February1982.
5.TheCommissionisthusobligedtoproposeafurtherextensionofthe
secondstage.Thisextensionmustbesufficiently longtoallowParliament
tocompleteitsexaminationofthestudyandtodeliveritsopiniononthe
proposalforaDirectiveonthethirdstage,andtoallowtheCouncilto
decideonthatproposal..
6.Inthesecircumstances ,theCommissionproposesanewprolongation of
thesecondstage,to31December1983.
^OJNoC138,9.6.1981,p.47
^'COM(82)61finalof18.2.1982andCorrigendum CCM(82)61final/2

Proposal for aCouncil Directive
amending Directive 72/464/EEContaxes other than turnover
taxes which affect the consumption ofmanufactured ,tobacco
(llth Directive )
THECOUNCIL OFTHEEUROPEAN COMMUNITIES ,
Having regard totheTreaty establishing theEuropean Economic Community
and inparticular Articles 99and100thereof ,
Having regard totheproposal from theCommission ,
Having regard totheopinion oftheEuropean Parliament ,
Having regard totheopinion oftheEconomic ajidSocial Committee ,
Whereas ,under Council Directive 72/464/EBC"'"^,aslastamended by
2)Directive 82/2/EEC ,thetransition from onestage ofharmonisation to
thenext shall bedecided onbythe Council onaproposal from the
Commission ;
Whereas thesecond stage ofharmonisation ,introduced byCouncil Directive
77/805/EEC"^,expires on31December 1982 ;
Whereas the special criteria applicable during thethird stage are dealt
withinaproposal foraDirective presented bytheCommission ^\
1^0JNoL303,
2^0JNoL5of
3^0JNoL338,
4^0JNoC264,31.12.1972 ,p.1
9.1.1982 ,p.11
20.12.1977 ,P.22
ll.lO .i98O ,p.6

WhereastaeopinionoftheEconomicandSocialCommitteewasdelivered ,on
25February1981^andtheopinionoftheEuropeanParliamenthasnotyet
"beendelivered :
Whereas,mthesecircumstances ,asufficiently longextensionofthe
secondstageisagainnecessarytoenabletheEuropeanParliamentto
deliveritsopinionanotoallowtheCounciltodecideontherulesfor
theapplication ofathirdstageofharmonisation ,
HASADOPTEDTHISDIRECTIVE :
Article 1
InArticle10a(l)ofDirective72/464/EEC,"31December1982"ishereby
replacedby"31December1983"*
Article2
ThisDirectiveisaddressedtotheMemberStates.
DoneatBrussels,
PortheGouncil
ThePresident
1'0JNoC138,9.6.1981,p.47.