No C 57/6 Official Journal of the European Communities 29. 2. 84 
manufactured tobacco: fifth extension of the second 
stage of harmonization, 
Having regard to the decision taken by its Bureau on 
24 January 1984, approved by the Plenary Commit­
tee on 25 January 1984, to appoint a Rapporteur-
General, in accordance with Article 18 of the Rules 
of Procedure, to prepare the opinion on the matter, 
Having regard to its previous opinion on the stages 
of harmonization for indirect taxes on manufac­
tured tobacco (!), 
Having regard to the oral report by Mr M. C. Swift, 
the Rapporteur-General, 
Having regard to the discussions on 25 January 1984 
(') OJ No C 93, 21. 9. 1971; OJ No C 204, 30. 8. 1976; OJ 
No C 353, 31. 12. 1980; OJ No C 138,9.6. 1981;OJNo 
C 348, 31.12. 1981; OJ No C 33, 7. 2. 1983. 
Done at Brussels, 25 January 1984. 
The full text of the opinion is a follows: 
THE ECONOMIC AND SOCIAL COMMITTEE 
Having regard to the Treaty establishing the 
European Economic Community, and in particular 
Article 235 thereof. during its 214th plenary session held on 25 and 
26 January 1984, 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously, with four abstentions: 
The Committee regrets that, on the expiry of the 
fourth extension of the second stage of harmoniza­
tion, it is being asked for its opinion on a further 
extension. 
While giving its approval to the proposed fifth ex­
tension until 31 December 1984, the Committee 
takes the opportunity to draw attention to the re­
commendations set out in the opinion and report 
delivered in February 1981 (2) in which it advocated 
an alternative. The Committee reiterates its view that 
harmonization of the ad valorem elements of the 
taxation would provide a better approach. 
(2) OJ No C 138, 9. 6. 1981 and CES 927/81 final. 
The Chairman 
of the Economic and Social Committee 
Francois CEYRAC 
Having regard to the request made by the Council of 
the European Communities on 11 October 1983 for 
an opinion on the revision of the sectoral research 
and development programme in the field of 
the environment (environmental protection and Opinion on the draft proposal for a Council Decision revising the sectoral research and 
development programme in the field of the environment (environmental protection and 
climatology) —- indirect and concerted action — 1981 to 1985 
(84/C 57/05) 
The text referred to the Committee has been published in Official Journal of the 
European Communities No C 274 of 13 October 1983, page 4. 
A. LEGAL BASIS FOR THE OPINION 
On 11 October 1983 the Council referred the abovementioned proposal to the 
Economic and Social Committee in accordance with Article 235 of the Treaty estab­
lishing 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 
214th plenary session held in Brussels on 25 and 26 January 1984. 
29. 2. 84 Official Journal of the European Communities No C 57/7 
climatology) — indirect and concerted action — 
1981 to 1985, 
Having regard to the decision taken by the Bureau 
of the Committee on 25 October 1983, instructing 
the Section for Protection of the Environment, 
Public Health and Consumer Affairs to draw up an 
opinion on the matter, 
Having regard to the discussion at the 79th meeting 
of that section held on 12 January 1984, 
Having regard to the report presented by the rappor­
teur, Mr von der Decken, 
Having regard to the discussions on 25 January 1984 
during the 214th plenary session held on 25 and 
26 January 1984, 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously: 
1. The Committee endorses the revised sectoral re­
search and development programme in the field of 
the environment (environmental protection and cli­
matology) — indirect and concerted action — 1981 
to 1985, and welcomes the proposed increase in 
funds. 
General comments 
2. The Economic and Social Committee has re­
peatedly expressed the view that in future the R&D 
programmes should be carried out in the context of 
research action programmes (RAPs) embracing all 
Community research activities in a specific sector: 
direct action (Joint Research Centre), contract 
research (indirect action, action on a cost-sharing 
basis) and concerted action. These would make 
Community R&D more transparent, and above all 
would make it easier to coordinate the various Com­
munity activities. 
The Committee therefore regrets that the presenta­
tion of the revised programme has so far not led to a 
discussion of the entire RAP on the environment, 
such as was the case, for instance, with the RAP on 
nuclear energy. 
3. This is all the more regrettable since Community 
expenditure for direct action exceeds that for the 
indirect and concerted action dealt with here, and 
R&D tasks in the same field are included in both 
cases. The Community can be particularly effective 
on the environmental front, since the problems in­
volved often extend across national frontiers. It is 
important here that the three research-aid instru­
ments be deployed in a coordinated way in support 
of an environment policy. Real coordination with the JRC programme ought 
to be completed at the latest by the time the next 
sectoral R&D programme for indirect and con­
certed action is drawn up. 
4. The Committee also expects that the drawing up 
of the research action programme will clarify the 
interaction with other programmes, e.g. the research 
programme on agriculture, and facilitate coordina­
tion. 
5. The Committee would like to stress that research 
programmes cannot and must not be a substitute for 
action to protect the environment. The research pro­
grammes should also be arranged in such a way that 
the results can be translated into action as directly as 
possible. 
6. The Committee strongly deplores the tendency 
to reduce funds for environmental research because 
of general financial problems, instead of increasing 
them in order to prevent serious environmental da­
mage. In this field, a saving made in the wrong place 
can have very costly consequences. 
Specific comments 
7. The Committee agrees with the Commission that 
an increase in funding for the current R&D pro­
gramme from 42 million ECU to 54,5 million is 
necessary, firstly because the funds are clearly not 
enough for the completion of the current pro­
gramme, and secondly because some activities 
need to be stepped up. Research contracts on a cost-
sharing basis in the field of (a) the ecological effects 
of air pollutants and (b) management, disposal and 
recycling of waste, each account for 5 million ECU 
of this increase; concerted action accounts for 
1,9 million ECU and additional staff costs for 
0,6 million ECU. 
8. The Committee thinks it highly desirable to step 
up the activities covered by the contracts on: 
— sources, pathways and effects of pollutants, and 
— reduction and prevention of environmental pol­
lution and nuisances, 
since they are closely linked to the problem of 'acid 
rain'. 
It is particularly important in this field for Commu­
nity activities to be properly coordinated with the 
overlapping national programmes. 
9. The stepping-up of 'concerted action' is to be 
welcomed, since environmental problems tend to 
overlap and concerted action can therefore be par­
ticularly effective. 
10. When the new programme is drawn up in two 
years' time the priorities should be thoroughly 
No C 57/8 Official Journal of the European Communities 29. 2. 84 
reviewed, and, if necessary, new priorities should be 
set. In this context top priority should be given to 
problems which have economic repercussions. The 
Committee suggests that the following should be 
given due consideration when drawing up the new 
programme: 
— the development of technology which causes less 
damage to the environment, 
— the effect of environmental conditions on human 
and animal health, — systematic study of the economic consequences 
of ecological damage, and comparison with the 
costs of protecting the environment, 
— measures to protect woodlands until the 
measures against air pollution begin to bite, 
— problems of single-crop areas, 
— in climatology, the problem of the occurrence 
and effects of frost and mist. 
Done at Brussels, 25 January 1984. 
The Chairman 
of the Economic and Social Committee 
Francis CEYRAC 
Opinion on the proposal for a Seventh Council Directive amending Directive 69/169/ 
EEC on the harmonization of provisions laid down by law, regulation or administrative 
action relating to exemption from turnover tax and excise duty on imports in 
international travel 
(84/C 57/06) 
The text referred to the Committee has been published in Official Journal of the 
European Communities No C 114 of 28 April 1983, page 7. 
A. LEGAL BASIS FOR THE OPINION 
On 23 April 1983 the Council referred the abovementioned proposal to the Economic 
and Social Committee in accordance with Article 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 
214th plenary session held in Brussels on 25 and 26 January 1984. 
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 
Article 198 thereof, Having regard to the request made by the Council of 
the European Communities on 23 April 1983 for an 
opinion on the proposal for a seventh Council 
Directive amending Directive 69/169/EEC on the 
harmonization of the provisions laid down by law,