7. 2. 83 Official Journal of the European Communities No C 33/7 
Community law. This includes journeys which are 
simply transit voyages through an EEC country. 
The Committee can see no particular disadvantage 
if Article 5 came into force. But it would help 
matters if the passenger lists were asked for as little 
as possible. 
2.6. Article 6 
No comments. 
Done at Brussels, 15 December 1982. 
The full text of the opinion is as follows: 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Articles 99, 100 and 198 thereof, 
Having regard to the request dated 22 November 
1982 from the Council of the European 
Communities for an opinion on the proposal for a 
Council Directive amending Directive 72/464/EEC 
on taxes other than turnover taxes which affect the 2.7. Article 7 
Steps should be taken to ensure that all Member 
States make use of this option and all Member 
States inform the others in good time and at the 
same time. 
2.8 to 2.14. Articles 8 to 14 
No comments. 
The Chairman 
of the Economic and Social Committee 
Francis CEYRAC 
consumption of manufactured tobacco, prolonging 
the period of applicability of the second stage of 
harmonization for a fourth time, 
Having regard to the Rules of Procedure of the 
Economic and Social Committee, and in particular 
Article 22, 
Having regard to the decision taken by its Bureau on 
23 November 1982 instructing the Section for 
Economic and Financial Questions to prepare an 
opinion on the matter, Opinion on the proposal for a Council Directive amending Directive 72/464/EEC on 
taxes other than turnover taxes which affect the consumption of manufactured tobacco 
The text referred to the Committee has been published in Official Journal of the 
European Communities No C 310 of 27 November 1982, page 5. 
A. LEGAL BASIS FOR THE OPINION 
On 22 November 1982 the Council referred the abovementioned proposal to the 
Economic and Social Committee in accordance with Articles 99, 100 and 198 of the 
Treaty establishing the European Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 
203rd plenary session held in Brussels on 15 and 16 December 1982. 
No C 33/8 Official Journal of the European Communities 7. 2. 83 
Having regard to earlier opinions of the Economic 
and Social Committee on the harmonization stages 
for indirect taxes on manufactured tobaccos (*), and 
in particular the opinion on the proposal for a 
Council Directive amending Directive 72/464/EEC 
on taxes other than turnover taxes which affect the 
consumption of manufactured tobacco by detailing 
provisions applicable to the third stage of 
harmonization (2), 
Having regard to the opinion adopted by the 
Economic and Social Committee on 25 November 
1981 on the extension for a third time of the second 
stage in the harmonization of taxes other than 
turnover taxes which affect the consumption of 
manufactured tobacco (3), 
Having regard to the oral report presented by the 
rapporteur-general, Mr Miller, 
Having regard to the discussions at its 203rd plenary 
session on 15 and 16 December 1982 (meeting of 
15 December 1982), 
HAS ADOPTED THE FOLLOWING OPINION 
by a large majority but with one vote against: Whilst giving its formal approval to the proposal to 
extend the second stage of tobacco tax 
harmonization for a further period of 12 months 
from 31 December 1982, the Committee wishes to 
draw attention once again to the recommendations 
on this subject contained in its opinion and 
report (4) of 25 February 1981, including the 
recommendation for an alternative approach to 
harmonization which it considered likely to be more 
effective than the present approach in providing 
uniform competitive conditions within the 
Community; namely to harmonize the ad valorem 
elements as a proportion of the retail selling price. 
On this occasion the Committee wishes to state its 
regret and displeasure that, despite its insistence in 
the abovementioned opinion, that any further 
harmonization proposals should be based on a full 
study of the social and economic effects of the fiscal 
structure and the other factors affecting competition 
in Community markets, nevertheless the 
Commission has not seen fit to refer its own 
subsequent report on this subject to the Committee 
for consideration. 
Done at Brussels, 15 December 1982. 
The Chairman 
of the Economic and Social Committee 
Francois CEYRAC 
(i) See documents ESC 403/71 of 24 June 1971; OJ No 
C 204, 30. 8. 1976 and OJ No C 353, 31. 12. 1980. 
(2) OJNoC 138,9.6. 1981. 
(3) OJ No C 348, 31. 12. 1981. (*) OJNoC 138,9.6. 1981.