No C 206/18 Official Journal of the European Communities 6. 8. 84 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
At its 217th plenary session, meeting of 23 May 1984, the Committee unanimously 
adopted the opinion set out below. 
1. The Committee approves the Commission's proposal which it regards as a neces­
sary measure for promoting the development of combined road/rail goods transport 
between the EC and Spain. The proposal helps to bring Spain into line with EC rules 
(especially Directive 75/130/EEC ('), last amended by Directive 82/603/EEC (2), in 
view of its probable accession to the EC. 
2. Whilst it approves the Commission's proposal, the Committee would, nonetheless, 
express its firm desire to speed up and bring to the swiftest possible conclusion the 
negotiations between the EC and the other non-EC European countries on the estab­
lishment of joint rules for certain types of combined road/rail carriage of goods, in 
accordance with the Council decision of 26 March 1981. The Committee would also 
draw attention to the importance of bringing Spain into line with EC provisions on 
other modes of transport. Finally, the Committee wishes to express certain reserva­
tions over the feasibility of implementing the proposed agreement in view of the tech­
nical problems which exist. It considers that the transitional period (extending to 
1 July 1985) in respect of piggy-back transport is too short as the Spanish railways do 
not yet have either the transhipment facilities or the rolling stock necessary for trans­
porting lorries, trailers and semi-trailers. 
Done at Brussels, 23 May 1984. 
The Chairman 
of the Economic and Social Committee 
Francis CEYRAC 
(') OJNoL48, 22. 2. 1975, p. 31. 
(2) OJ No L 247, 23. 8. 1982, p. 6. 
Opinion on the proposal for a Council Directive on the approximation of the laws of the 
Member States relating to cocoa and chocolate products intended for human 
consumption 
(84/C 206/07) 
The text referred to the Committee has been published in Official Journal of the Euro­
pean Communities No C 32 of 7 February 1984. 
A. LEGAL BASIS FOR THE OPINION 
On 27 January 1984 the Council, acting in accordance with Articles 100 and 198 of the 
Treaty setting up the European Economic Community, asked the Economic and 
Social Committee for an opinion on the abovementioned matter. 
Procedure: 
The Section for Agriculture was instructed to prepare the Committee's work on the 
matter. The Section adopted its opinion unanimously on 3 May 1984 in the light of the 
report by Mr Stahlmann. 
6. 8. 84 Official Journal of the European Communities No C 206/19 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
At its 217th plenary session, meeting of 23 May 1984, the Economic and Social Com­
mittee adopted the following opinion unanimously: 
1. The manufacture of cocoa and chocolate prod­
ucts constitutes an important sector of the food 
industry in the European Community. Some 100 000 
workers process approximately 750 000 tonnes of 
sugar and about 300 000 tonnes of cocoa butter into 
approximately two million tonnes of chocolate 
products. The turnover of this sector is estimated at 
10 000 million ECU. 
Given the importance of the market for cocoa and 
chocolate products, the Committee welcomes the 
proposal to consolidate the provisions implement­
ing the basic labelling Directive and to harmonize 
further the legal provisions which have hitherto 
acted as a barrier to trade. 
The Committee endorses the Commission proposal 
subject to the comments below. products which are defined differently. Thus in the 
United Kingdom and Ireland a chocolate contain­
ing 20 % cocoa solids is designated as 'milk choco­
late with a high milk content', whereas, for example, 
in the Federal Republic of Germany the term 'Haus-
halts-Milchschokolade' has to be used. Up to now it 
has been prohibited to add the English term 'Milk 
Chocolate' to the designation 'Haushalts-
Milchschokolade', so as to avoid confusing the 
consumer with the similarity of the designations. 
The draft Directive drops this prohibition. In France 
there is a law stipulating that foreign designations 
have to be translated into French. Retention of the 
ban on the English term 'Milk Chocolate' while the 
terms required in the other Member States contin­
ued to be used could be seen as discrimination 
against British milk chocolate. 
3.2. Article 3 (1), second indent 
2. General comments 
2.1. The Committee notes that only additives 
approved by the FAO/WHO and the Scientific 
Committee for Food are to be permitted, provided 
they are technically necessary. 
2.2. The Committee also notes that the use of 
vegetable fat is not permitted as a substitute for 
cocoa butter or milk fat, but that it is technically 
necessary to use this ingredient for the manufacture 
of a limited number of products. 
2.3. The Committee takes the view that allowing 
the addition of vegetable fats in this way should be 
made conditional on the availability of methods of 
analysis which yield unambiguous quantitative evi­
dence. 
2.4. The Committee asks that the versions of the 
text in the various Community languages be 
checked and if necessary amended to ensure that 
they correspond. The Committee proposes that synonymous designa­
tions for filled chocolate be permitted as follows: 
— in English: 'chocolate with... filling', 'choco­
late with ... centre', 'chocolate filled with . . .' 
or '... filled chocolate'; 
— in Dutch: 'chocolade met... vulling' or 'choco-
lade gevuld met...'; 
— in German: 'Schokolade mit... Fullung' or 
'Schokolade gefiillt mit...'; 
— in Danish: 'chocolade med ... fyld' or 'fyldt 
chocolade'. 
3.3. Article 3 (I), third indent 
The Committee would point out that the designa­
tions 'chocolats' in French and 'chocolates' in Eng­
lish are also used to denote any chocolate product 
in single-mouthful sizes. Account should be taken 
of this in the wording of the Directive. 
3. Specific comments on the individual provisions 
3.1. Article 3 (1), first indent 
The Committee would point out that this provision 
allows the same designation to be used for two 3.4. The Committee appreciates the clarification 
that the exemption from the requirements of the 
Annex to the Directive applies not only to national 
products using the word 'chocolate', if they cannot 
be confused with chocolate, but also to products 
covered or to be covered by Community Directives. 
No C 206/20 Official Journal of the European Communities 6.8.84 
3.5. Article 6 (1) and (3) 3.8. Article 9 (5) 
The Committee suggests that the national testing of 
new substances should apply only to Annex III B. The wording should make clear that the prohibition 
of 'vegetable fat other than cocoa butter' applies to 
vegetable fat which is added as such, and not to fat 
originating from other ingredients, such as nuts and 
almonds. 
3.6. Article 8 
The Committee suggests that the text be clarified so 
as to show that the option of authorizing 85-g tablets 
applies only to the territory of the Member States 
concerned. 
3.7. Article 9 
The Committee takes the view that this Directive 
should minimize the scope for special arrangements 
for individual Member States. The Committee there­
fore suggests that: 
in the case of assorted chocolates the cocoa con­
tent may be indicated as an average rather than 
individually; instead of specification of each 
sort, the descriptions 'assorted chocolates' or 
'assorted filled chocolates' together with a sum­
mary list of ingredients and a single 'best 
before' date should be permitted. Otherwise, for 
an assortment labelled in several languages, the 
information required would be so voluminous 
that it would not fit on the packaging. For 
purely technical reasons, therefore, it would no 
longer be possible to provide the consumer with 
the necessary clear information, 3.9. Article 10 (1) (c) 
The Committee takes the view that the labelling 
rules for semifinished products should where possi­
ble continue to be left to agreements between manu­
facturers and users. The indication of the date of 
manufacture can therefore be dropped. It is enough 
to prescribe an 'inscription enabling the batch to be 
identified'. 
3.10. Article 14 
The Committee is aware that the procedure laid 
down by this Article is normally the one used for 
Directives pursuant to Treaty Article 100 on the 
approximation of laws, but wonders whether this 
procedure, if used, e.g. for the authorization of new 
additives and processes, has the flexibility needed to 
take account of technical progress and of up-to-date 
scientific knowledge. The Committee therefore sug­
gests that an assessment be made of whether the 
'management committee procedure' regularly used 
for the agricultural markets could make harmoniza­
tion easier to achieve. 
there should be no obligation to indicate the 
weight of products weighing less than 50 g, 
— as there are a great many chocolate products — 
especially small and very small articles — the 
maximum surface area for exemption from list­
ing the ingredients should be raised from 10 cm2 
to 25 cm2, 3.11. Article 15(b) 
The Committee suggests that 'cream couverture 
chocolate' (with a total fat content of at least 35 %) 
be authorized as a third designation. 
the designation 'semi-bitter' or similar designa­
tions should be reserved for products containing 
18 % or more fat-reduced dry cocoa solids and 
48 % or more total dry cocoa solids, 
the obligation to indicate the cocoa contents 
should remain confined to those groups of 
products covered by the 1973 Directive. Filled 
chocolate and small articles should be expressly 
exempted from this obligation. 3.12. Article 17 
The Committee takes the view that the deadlines 
laid down in the draft for implementation of the 
Directive are too short and cannot be adhered to. 
The Committee therefore urges that industry and 
trade be allowed adequate transition periods, after 
the adoption of the Directive. 
6.8.84 Official Journal of the European Communities No C 206/21 
4. Annexes 4.3.2. B2 
4.1. Annex I B 
The Committee suggests that 'brown' sugar' (par­
tially refined sugar) be included in Annex I B as a 
raw material. Polyglycerol polyricinoleate should be permitted in 
quantities of up to 0,3 % for all products, and of up 
to 0,5 % for thin films. 
4.3.3. B3 
4.2. Annex III A, 1.1.3 (i) 
In the Committee's view the text after 'points' 
should read '(i) to (iii)'. 
4.3. Annex III B — Additives 
4.3.1. Bl 
Both lecithin and ammonium phosphatides should 
also be permitted in quantities of up to 1 % for the 
products listed in Annex I A, 18 and 23. Use of sorbitan tristearate should be permitted to 
prevent whitening of the couverture, in quantities of 
up to 0,5 %. 
4.3.4. B4andB5 
Magnesium silicate and shellac should also be per­
mitted for articles listed in Annex I A, 28. 
In addition, the use of the following substances 
should be permitted for coating of products listed in 
Annex I A, 18, 23 and 28: carnauba wax, beeswax, 
gum arabic and pectin. 
Done at Brussels, 23 May 1984. 
The Chairman 
of the Economic and Social Committee 
Francis CEYRAC 
Opinion on the proposal for a Council Directive on the harmonization of the laws of the 
Member States relating to turnover taxes — common system of value added tax: 
expenditure not eligible for deduction of value added tax 
(84/C 206/08) 
The text referred to the Committee has been published in Official Journal of the Euro­
pean Communities No C 37 of 10 February 1984, page 8. 
A. LEGAL BASIS FOR THE OPINION 
On 7 February 1983 the Council of the European Communities decided, under Arti­
cles 99 and 100 of the Treaty establishing the European Economic Community, to 
consult the Economic and Social Committee on the abovementioned proposal. 
Procedure: 
On 16 February 1984 the Commission tabled a number of amendments to the original 
proposal. The amendments were contained in a document entitled 'Amendments of 
the proposal for a 12th Directive relating to the common system of value added tax: 
expenditure not eligible for deduction of value added tax'.