4.12.85 Official Journal of the European Communities No C 313/5 
Article 8 Article 9 
1. Where the procedure laid down in this Article is to 
be used, matters shall without delay be referred by the 
chairman, either on his own initiative or at the request of 
a Member State, to the Standing Veterinary Committee 
(hereinafter called 'the Committee') set up by the 
Council Decision of 15 October 1968. 
2. The representative of the Commission shall submit 
to the Committee a draft of the measures to be adopted. 
The Committee shall deliver its opinion on the draft 
within a time limit which the Chairman may lay down 
according to the urgency of the matter. The opinion 
shall be delivered by a majority of forty-five votes, the 
votes of the Member States being weighted as provided 
for in Article 148 (2) of the Treaty. The Chairman shall 
not vote. 
3. The Commission shall adopt the measures and 
implement them immediately where they are in 
accordance with the opinion of the Committee. Where 
they are not in accordance with the opinion of the 
Committee or if no opinion is delivered, the Commission 
shall immediately submit to the Council a proposal on 
the meaures to be taken. The Council shall act by a 
qualified majority. 
If within three months of the date on which a matter was 
referred to it the Council has not adopted any measures, 
the Commission shall adopt the proposed measures and 
implement them immediately, save where the Council 
has decided against the measures by a simple majority. Directive 72/462/EEC is hereby amended as follows: 
1. The following is added to Article 6: 
'2. Member States shall not authorize the im­
portation of animals covered by this Directive to 
which have been administered, by any means 
whatsoever, substances having a thyrostatic action or 
substances having an oestrogenic, androgenic and 
gestagenic action, with the exception of those animals 
which have been treated for therapeutic purposes with 
substances authorized for use to that end in 
accordance with Community provisions.' 
2. Article 20 (b) (i) is replaced by the following: 
'(b) fresh meat: 
(i) — from animals to which have been 
administered, by any means whatsoever, 
stilbenes or stilbene derivatives, their salts 
or esters, or trenbolone or zeranol, or 
thyrostatic substances; and 
— from animals to which have been 
administered, by any means whatsoever, 
other substances having an oestrogenic, 
androgenic or gestagenic action, with the 
exception of those animals which have 
been treated for therapeutic purposes with 
substances authorized for use to that end 
in accordance with Community 
provisions.' 
Article 10 
This Regulation shall enter into force on 1 January 1986. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
Proposal for a Council Directive imposing a standstill on VAT and excise duties 
COM(85) 606 final 
(Submitted by the Commission to the Council on 21 November 1985) 
(85/C 313/06) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES; 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 99 
thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Par­
liament, 
Whereas the completion of the internal market, which is 
one of the fundamental objectives of the Community, 
necessitates the abolition of fiscal frontiers, that is, doing away with the remission of tax on exportation and the 
imposition of tax on importation and with frontier 
controls on taxable persons as well as on private persons; 
Whereas if distortions are to be avoided, such abolition 
implies in the case of value added tax, a uniform tax 
base, the same number of rates and rate levels which are 
sufficiently close as between Member States; 
Whereas the attainment of this objective, in the case of 
excise duties, requires that the scope and structures of 
the most important excises be harmonized and their rates 
brought sufficiently close together; whereas provision 
should be made to abolish other excise duties, except for 
No C 313/6 Official Journal of the European Communities 4.12.85 
those which do not give rise to frontier adjustments or 
controls, either because of their nature or because of a 
decision of the Member State levying the duty; 
Whereas the measures required to bring about those 
conditions must be spread over a period of time, but 
whereas there is an immediate need not only to avoid 
accentuation of the present divergences between Member 
States' fiscal systems but also to encourage their 
convergence; 
"Whereas for this purpose it is necessary for Member 
States to refrain from changing the number and levels of 
value added tax rates; whereas, however, it is desirable 
that the Member States be allowed, should they wish, to 
adjust the number and levels of rates they apply in such a 
way as to reduce the current wide spread within the 
Community; 
Whereas the only excise duties which have to be main­
tained at Community level are those on manufactured 
tobacco, alcoholic beverages and mineral oils; whereas 
Member States must therefore undertake not to 
introduce new excise duties or to raise the rates or 
enlarge the scope of other excise duties which already 
exist; whereas Member States should, however, be left 
free to introduce excise duties which do not require 
frontier adjustments or controls, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Provisions relating to value added tax 
1. Member States shall refrain from making any 
changes to the number and level of rates which they 
apply as at the date of this Directive except as provided 
for in paragraphs 2 and 3. 
2. Without prejudice to the eventual Decision to be 
taken on the number of rates that may ultimately be 
applied within the Community, 
(a) Member States which apply more than three rates 
may reduce that number to three; 
(b) Member States which apply a single rate may 
increase that number to two. 
3. Without prejudice to the eventual Directive to be 
taken on the level of rates that may ultimately be applied 
within the Community, (a) Member States whose standard rate is below the 
midpoint between the lowest and highest standard 
rates in force anywhere in the Community at the 
date of adoption of this Decision, may increase that 
rate towards, but not above, the aforementioned 
midpoint; 
(b) Member States whose standard rate is above the 
aforementioned midpoint, may reduce that rate 
towards but not below that midpoint; 
(c) Member States which apply an additional rate or 
rates higher than their standard rate may reduce the 
level of the highest such rate; 
(d) Member States which apply an additional rate or 
rates lower than their standard rate may adjust their 
lowest such rate towards but not .beyond the 
midpoint of the range of such lowest rates in force 
anywhere in the Community at the date of adoption 
of this Directive. 
4. For the purposes of this Directive, the standard rate 
shall be either, 
(a) the single rate, in the case of Member States which 
apply one rate; or 
(b) the rate from which most value added tax revenue is 
obtained, in the case of Member States which apply 
several rates. 
Article 2 
Provisions relating to excise duties 
1. Member States shall refrain from introducing new 
excise duties giving rise, in trade between Member 
States, to taxation on importation and remission of tax 
on exportation or to frontier controls. 
2. Member States shall refrain from increasing the 
rates or enlarging the scope of those excise duties which 
give rise to taxation on importation and remission of tax 
on exportation or to frontier controls. 
3. The provisions of paragraphs 1 and 2 do not apply 
to the excise duties on manufactured tobacco, alcoholic 
beverages and mineral oils. 
Article 3 
This Directive is addressed to the Member States.