No C 125/38 Official  Journal  of the European  Communities 16.10.  74 
wastes  removed  that  are less  polluting  or are suitable 
for being  collected,  transported,  destroyed  or 
processed  in the most  useful  and economical  manner. 
7.6 This  system  is similar  to what  is already  done 
in the  case  of most  other  industrial  wastes:  acids, 
cyanide,  etc. 
7.7. If need  be,  Member  States  could  set  up or 
encourage  the  setting  up  of  non-profit-making organizations  for the collection  of waste  oils.  These 
organizations  would  be required  to accept  the waste 
oils offered. 
Done  at Brussels,  17 July  1974. 
The Chairman 
of the Economic  and  Social  Committee 
Alfons  LAPPAS 
Opinion  on the proposal  for a second  Council  Directive  on taxes  on manufactured  tobaccos 
The text  referred  to the Committee  has  been  published  in Official  Journal  of the 
European  Communities  No  C 72 of 27 June  1974,  pages  15 and  16. 
A. LEGAL  BASIS  FOR  THE  OPINION 
On 8 April  1974,  the Council  referred  the abovementioned  proposal  to the Economic 
and Social  Committee  in accordance  with  Article  198 of the Treaty  establishing  the Euro-
pean  Economic  Community. 
B. OPINION  OF  THE  ECONOMIC  AND  SOCIAL  COMMITTEE 
The Economic  and  Social  Committee  prepared  its Opinion  on the above  matter  at its 
122nd  plenary  session,  held  in Brussels  on 17 and  18 July  1974. 
The full  text  of the Opinion  is as follows: 
THE  ECONOMIC  AND  SOCIAL  COMMITTEE, 
Having  regard  to the Council's  letter  of 9 April  1974 
requesting  the Committee's  opinion  on the matter; 
Having  regard  to  the  Treaty  establishing  the 
European  Economic  Community,  and  in particular 
Article  198  thereof; 
Having  regard  to the  Decision  of its President  on 
9 April  1974,  to request  the  Section  for  Economic 
and Financial  Questions  to prepare  an opinion  on 
the Commission  document  to the Council  proposing 
a second  Directive  on Taxes  other  than  turnover 
taxes  which  affect  the consumption  of manufactured 
tobacco; 
Having  regard  to  the  report  prepared  by  Mr 
O'Ceallaigh,  Rapporteur  and  the  Opinion  adopted 
by the Section  at its meeting  on 2 July  1974; Having  regard  to the  proceedings  of its  122nd 
plenary  session,  held  on 17 and  18 July  1974,  sitting 
of 17 July  1974, 
HAS  ADOPTED  THE  FOLLOWING  OPINION 
with  3 against  and  7 abstentions: 
1. General  Remarks 
1.1. The  Committee  sees  the necessity  for Directives 
which  will  lead  to  fiscal  harmonization  for 
manufactured  tobacco  products.  This  will  create 
conditions  favourable  to the  interpenetration  of the 
markets  for  manufactured  tobacco  products  within 
the Community. 
16.10.74 Official  Journal  of the European  Communities No C 125/39 
1.2. The  Committee  is in broad  agreement  with  the 
terms  of this  proposed  Directive  except  for  the 
specific  amendments  to Article  2, Article  5, and  to 
Article  11,  as  indicated  below  under  'Specific 
observations'. 
1.3. The  Committee  is of the  opinion  that  the 
boundary  between  cigars  and  cigarettes  must  be 
very strictly  defined,  since  in most  Member  States, 
cigarettes  are  taxed  considerably  more  heavily  than 
cigars.  The  criteria  for defining  cigars  must  therefore 
be confined  to characteristics  which  the  consumer 
regards  as typical  of cigars  as opposed  to cigarettes. 
The definition  of the  other  main  product  groups 
are seen  as presenting  no major  problem. 
1.4. The  Committee  believes  that  the  transitional 
measures  and  special  provisions  concerning  certain 
Member  States  are necessary  in order  to facilitate  the 
consequent  changes  in existing  national  laws  and 
markets.  They  are  further  needed  to  avoid 
unnecessary  complications  where  purely  regional 
products  are concerned. 
2. Specific  observations 
2.1. The  Committee  considers  that  the  permitted 
subdivision  of  cigars  into  two  groups  of 
manufactured  tobacco,  as envisaged  in the  draft 
Directive,  would  be too  restrictive,  having  regard 
to the  diversity  of cigar  products  being  marketed 
in the  Community.  The  number  of groups  to be 
adopted  for  cigars  should  not  be  pre-judged  in 
isolation  from  the fiscal  structure  and  rates  of duty 
to be adopted  in a harmonized  Community  system 
of excise.  The  Committee  therefore  recommends  that 
Member  States  should  retain  the option  at this  stage 
in the  process  of harmonization  to classify  cigars 
into several  groups,  defined  by the  nature  • of the 
outer  wrapper  and  certain  ranges  of unit  weight.  This 
recommendation  is incorporated  in the  amendment 
to Article  2 (1) (see  below),  which  would  of course 
obviate  the  need  for  derogation  in certain  Member 
States  in relation  to cigars,  as proposed  in Article  11 
(1) of the draft  Directive. 
2.2. This  Directive  will  involve  the re-classification 
of quite  a range  of products  in the Federal  Republic 
of Germany  from  a cigarillo  to  a cigarette 
classification,  and  an interim  arrangement  has  been 
planned  to avoid  unacceptable  economic  and  social 
effects.  The  proposed  terms  of the  draft  Directive 
however  overlook  that  the  larger  volume  of these 
products  are  manufactured  with  a single  wrapper, 
and no sub-wrapper,  on  traditional  cigar-rolling 
machinery.  The  Committee  therefore  proposes  that the derogation  envisaged  in Article  11  (2)  be 
amended  to take  account  of this  fact. 
2.3. The  Committee  also  considers  that  interim 
arrangements  should  be provided  to enable  Denmark 
and France  to avoid  excessively  sudden  changes  in 
market  structure,  and  the  Committee  therefore 
proposes  the  introduction  of these  derogations  in 
Article  11. 
2.4. Many  of  the  products  envisaged  in  the 
derogations  provided  by Article  11 are manufactured 
by comparatively  small  firms,  which  may  find  it 
difficult  to effect  a speedy  re-adaptation  of their 
product  ranges.  For  this  reason,  the  Committee 
proposes  that  Article  11,  should  extend  the 
temporary  derogations  until  1 January  1980. 
2.4.1.  In the  light  of the  above  observations,  it is 
the opinion  of the  Committee  that  the  Articles  of 
the draft  Directive  can be agreed  to, subject  to being 
amended  as indicated  below: 
2.4.1.1.  Article  2(1)  should  be amended  as follows: 
'By way  of derogation  from  Article  1, Member 
States  may  classify 
— cigars  with  an  outer  wrapper  of natural 
tobacco  and 
— cigars  with  an outer  wrapper  of reconstituted 
tobacco  (CCT  24.02  E) into  distinct  groups 
of manufactured  tobacco.  Furthermore, 
Member  States  may  also  classify  cigars,  or 
sub-classify  each  of the two  above  groups  into 
the following  separate  groups  of manufac-
tured  tobacco: 
— cigars  with  a unit  weight  not  exceeding 
1.15 grams; 
— cigars  with  a unit  weight  exceeding  1.15 
grams  but not exceeding  2.3.  grams; 
— cigars  with  a unit  weight  exceeding  2.3. 
grams.' 
2.4.1.2.  Article  2 (3) should  be amended  as follows: 
'The  Council,  acting  on a proposal  from  the 
Commission  shall,  not later  than  1 January  1980, 
take the  necessary  measures  to abolish,  to 
maintain  or to establish  at Community  level 
the provisions  of paragraphs  1 and 2 above.' 
2.4.1.3.  Article  5 (2) should  be amended  as follows: 
'For excise  duty  purposes,  a roll  of tobacco, 
within  the meaning  of paragraph  1 above,  shall  be 
considered,  excluding  any  filter  or mouthpiece,  as 
two cigarettes  ...'. 
No C 125/40 Official  Journal  of the European  Communities 16.10.  74 
2.4.1.4.  Article  11 should  be amended  as follows: 
'— In derogation  from  Article  1, and  in addition 
to the  derogations  provided  in Article  2 (1), 
Denmark  is authorized  to classify  cigars  with 
a unit  weight  exceeding  3-15  grams  as a 
separate  group  of manufactured  tobacco. 
— In derogation  from  Article  3, the  Federal 
Republic  of Germany  is authorized  to apply 
a lower  rate  of duty  to smoking  tobacco 
containing  at least  30%  tobacco  leaf  midribs 
than  to other  smoking  tobacco. 
— In derogation  from  Article  4, the  Federal 
Republic  of Germany  is authorized  to treat 
in the  same  way  as cigars  both  rolls  of 
tobacco  which  have  no  sub-wrapper  and 
whose  outer  wrapper  is fitted  in a spiral  form 
at an  angle  of  less  than  30°  to  the 
longitudinal  axis  but  which  otherwise  meet 
the requirements  of Article  4 (2),  and  rolls  of 
tobacco  which  do not  satisfy  the requirement 
that the  circumference  is equal  to or greater 
than  34 mm  over  at least  one-third  of their 
length,  but  which  otherwise  meet  the 
requirements  of Article  4 (3). 
Similarly,  France  is authorized  to treat,  in 
the same  way  as cigarettes,  rolls  of tobacco 
which  conform  with  the  definition  in 
Article  4 (3). 
— In derogation  from  Article  5 (2),  Denmark 
is authorized  to treat  as one  cigarette  a roll 
of tobacco,  excluding  any  filter  or mouth-
piece,  which  is up to 10 cm in length. 
— Member  States  shall,  no  later  than 
1 January  1980,  revoke  the  derogating 
provisions  of paragraphs  1, 2, 3 and  4 above.' 
3. Additional  considerations 
The Committee  urges  the Commission  to give  further 
consideration  to the  provisions  of Articles  7, 8 and 
10 and  12, in the light  of the following  observations: 3.1. Even  wet  chewing  tobacco  can  be semi-dried 
by the consumer  and  smoked  in a pipe.  In particular, 
all chewing  tobacco  in the  United  Kingdom  and 
Ireland  is manufactured  to a sufficiently  low  level 
of moisture  for  it to be capable  of being  smoked 
in a pipe,  at least  as an admixture.  Care  must 
therefore  be taken  in the  definition  of chewing 
tobacco  (Article  7) to ensure  that  a situation  is not 
allowed  to develop  where  the  user  of tobacco  for 
chewing  in these  Member  States  pays  the  full  tax 
on smoking  tobacco,  whereas  the  user  of chewing 
tobacco  elsewhere  in the  Community  might  pay 
little  or no tax. 
2.3. In addition,  the  Committee  draws  attention  to 
the manufacture  and  sale  in Denmark  of a manufac-
tured  tobacco  known  as 'Kardustobak',  which  is 
a coarse-cut  tobacco  impregnated  with  liquid  and 
intended  for  chewing  and  not  for  smoking.  This 
tobacco  is currently  taxed  in Denmark  differently 
from  ordinary  chewing  tobacco.  Consideration  might 
be given  to the  inclusion  of 'Kardustobak'  as a 
regional  product  under  Article  12. 
3.3. The  draft  Directive  makes  no provisions  for the 
classification  of wet  snuff  as a manufactured  tobacco 
product,  and  it is not  covered  under  either  Article  7 
or 8. 
3.4. In relation  to  Article  10,  the  Committee 
proposes  that  the provision  of this  Article  constitutes 
an 'exception'  rather  than  a 'derogation'  from 
Article  9(1). 
Done  at Brussels,  17^uly  1974. 
The Chairman 
of the Economic  and  Social  Committee 
Alfons  LAPPAS 
ANNEX 
to the Opinion  of the Economic  and  Social  Committee 
The following  amendment  was  rejected  in the course  of the proceedings: 
Point  2.4.1.1 
Delete  from  the first  paragraph  from  'By  way  of derogation  'to  'into  distinct  groups  of 
manufactured  tobacco'. 
16. 10.74 Official  Journal  of the European  Communities No C 125/41 
Reason 
If cigars  are classified  in one  group  as the Commission  suggests,  there  will  only  be one  cigar 
tax and  this  will  be to the advantage  of cigars  with  an outer  wrapper  of natural  tobacco  as opposed 
to cigars  with  an outer  wrapper  of reconstituted  tobacco. 
Result  of the vote: 
for: 22 
against:  33 
abstentions:  15. 
Opinion  on the  proposal  from  the  Commission  to the  Council  on the  establishment  of 
a European  vocational  training  centre 
The text  referred  to the  Committee  has  been  published  in Official  Journal  of  the 
European  Communities  No  C 72 of 27 June  1974,  page  17. 
A. LEGAL  BASIS  FOR  THE  OPINION 
On 18 April  1974,  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 
122nd  plenary  session,  held  in Brussels  on 17 and  18 July  1974. 
The full  text  of the  Opinion  is as follows: 
THE  ECONOMIC  AND  SOCIAL  COMMITTEE, 
Having  regard  to the  Decision  of the  Council  of 
the European  Communities,  dated  18  April  1974, 
to consult  the  Economic  and  Social  Committee  on 
the proposal  from  the  Commission  to the  Council 
on the  establishment  of  a European  vocational 
training  centre; 
Having  regard  to  Article  198  of  the  Treaty 
establishing  the European  Economic  Community; 
Having  regard  to the  Decision  taken  by the  Bureau 
of the  Economic  and  Social  Committee,  dated 
17 May  1974,  entrusting  the  Section  for  Social 
Questions  with  the  .preparation  of an  opinion  on 
this subject; Having  regard  to  the  Opinion  delivered  by  the 
Section  for  Social  Questions  at its 89th  meeting  held 
on 11 July  1974; 
Having  regard  to the  report  presented  by Mrs  Weber, 
Rapporteur; 
Having  regard  to discussions  at its 122nd  plenary 
session  on  17  and  18  July  1974,  sitting  of 
17 July  1974; 
Whereas  the  Economic  and  Social  Committee  has 
on several  occasions  in  the  past  advocated  the 
establishment  of a European  institute  competent  for 
all vocational  training  problems; 
Whereas  the  Social  Action  Programme  adopted  by 
Council  resolution  on 21 January  1974  includes  as