ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(81)237
Vol.1981/0085

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COMMISSION OFTHEEUROPEAN COMMUNITIE
COM(81)237 final
Brussels-15May1981
:.>1)
f*■,--S''
Xv#.'
Proposalfora
COUNCILDIRECTIVE
amendingDirective72/464/EEContaxes,otherthanturnovertaxes,
whichaffecttheconsumption ofmanufactured tobacco
(NinthDirective )
(submittedtotheCouncilbytheCommission )
C0M(81)237final

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 tothe
next shall bedecided onbytheCouncil onaproposal from theCommission ,
taking into account theeffects produced during the stage inprogress by
themeasures introduced bytheMember States (Article 1(4)oftheDirective )
2.Thefirst stage ofharmonisation began on1July 1973 andwasoriginally
intended tolast twoyears .After four extensions ,itended on30June 1978
3.Thesecond stage ofharmonisation ,introduced under Directive 77/8O5/EEC
2of19December 1977 supplementing thebasic Directive of19December 1972 ,
began on1July 1978 andranoriginally until 31December 1980 .Directive
8O/1275/EECof22December 1980^extended that ,period until 30June1981 .
4.On1July I98O ,theCommission laid before theCouncil aproposal for
aDirective ^"relating tothecriteria which should govern further
harmonisation during athird stage .
TheOpinion oftheEconomic andSocial Committee was delivered on
525February I98I ;that oftheEuropean Parliament hadnotbeen delivered
"by30April 1981 .Ittherefore seems that theCouncil will notbeable to '
decide ontheJuly proposal before 30June 1981 . -
5-.Accordingly ,soastoavoid alegal hiatus ,theCommission isobliged
topropose afurther extension ofthe second stage .This extension need
1 .
OJKoL303 ,31.12.1972 ,p.'1
20JHoL338,28.12.1977 ,P.22
30JNoL375,31.12.1980 ,p.76
40JNoC264,ll.lO.i98O ,p.6
5

-2-
notbeforlongerthansixmonths,sincetnisshouldbesufficientto
allowthaCo-unoiltodecideonthethirdtrfc&ge.Theeeoondstagewould
thuscovertheperiodupto31December1981.

Proposal for aCouncil Directive
amending Directive 72/464/EEContaxes other than
turnover taxes whirh affect the consumption of
manufactured tobacco
(Ninth Directive )"
THECOUNCIL OPTHEEUROPEAN COMMUNITIES ,
;■ " ■
Having regard totheTreaty establishing theEuropean Economic Community ,
andinparticular Articles 99and -100thereof ,
Having regard totheproposal from theCommission ,
Having regard totheopinion oftheEuropean Parliament ,
Having regard totheopinion -oftheEconomic andSocial Committee ,
1 ..../Whereas ,under Council Directive 72/464/EEC ,asLast amended byDirective
-80/1275/EEC ,thetransition from onestage ofharmonisation tothenext
shall bedecided onbytheCouncil onaproposal from theCommission ;
Whereas thesecond stage ofharmonisation ,introduced byCouncil Directive
77/8O5/EEC ,expires on30June 1981 ; -
Whereas thespecial criteria applicable during thethird stage ,which
should begin on1July aredealt with inaproposal foraDirective
submitted bytheCommission /
Whereas theopinion oftheEconomic andSocial Committee onthesaid proposa I
wasdelivered on25February 1981 andtheopinion oftheEuropean
Parliament hadnotbeen delivered by30April 1981 ;
Whereas the Council will notbeinaposition todecide onthat proposal
before 30June I98I ;
Whereas ,inthese circumstances ,thesecond stage should beextended bya
further sixmonths ,
OJNoL303 ,31.12.1972 ,p.1
20JNoL375,31.12.1930 ,p.76
^3JNoL338,20.12.1977 ,p.-22
^OJNoC264,11.10.1980 ,p.6
50JNo ~
•A

-2-
HAS ^.DOPTI ljDTilJ.3DxPS '.i?7E3
Article 1
InArticle 10a(i )ofDirective 72/464/^0 ,"30June 1931"is .hereby
replaced by"31December 1931 ".
Article 2
This Directive isaddressed tothe Member States .
Done atBrussels ,
For the Council
The President