ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(76)330
Vol.1976/0097

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COMMISSION OFTHEEUROPEANCOMMUNITIES
COM(76)330final.
Brussels.1stJuly197°«
Proposalfora
comicILDIRECTIVE !
(6thDirective)
amendingDirective72/464/EEContaxesotherthanturn­
overtaxeswhichaffecttheconsumption
ofmanufactured tobacco
(submittedtotheCouncilbytheCommission)
CQH76)330final.

EXPLANATORY MEMORANDUM
CouncilDirective72/464/EECof19December1972^fixed:
-thegeneralprinciplesforharmonisingthestructuresofexciseslevied
onmanufactured tobacco;
-thespecialcriteriaapplicableduringafirststageofharmonisation of
excisesleviedoncigarettes.
Thefirststagerelatingtotheharmonisation ofexcisesoncigarettes
originallycoveredtheperiodfrom1July1973"to30June1975*Ontwo
occasions,theCouncilhasprolongedthisfirststage(CouncilDirectives
74/318/EECof25June1974^and75/736/eECof18December1975^3\so
thatthisstageatpresentcoversaperiodofforty-eight monthsendingon
30June1977.
Article1(3)and1(4)ofDirective72/464/EECof19December1972provides
that,actingonaproposalfromtheCommission,theCouncil,atleastone
yearbeforetheendofthefirststage,shalladoptaDirectivelayingdown
thespecialcriteriaapplicableduringthefollowingstageorstages.In
accordancewiththisprovision,theCommissionsubmittedon10February1976
4aproposalforaCouncilDirective ,sothattheCouncilcoulddecide,
by30June1976atthelatest,onthecriteriawhichshouldgovernthe
continuation oftheharmonisation ofthestructuresofexcisesoncigarettes
duringasecondstagetobeginon1July1977*
Atthedead-lineof30June1976,theCouncil,awaitingtheOpinionsof
theEuropeanParliamentandoftheEconomicandSocialCommittee,hadnot
adoptedthisproposal.
Inthesecircumstances ,itisonceagainnecessaiytoprolongthefirst
stage.TheCommissionproposesthereforeaprolongation ofthefirststage
bysixmonths,inorderthattheCouncilmayhavemoretimetoadoptthe
proposalforaDirectivesubmittedbytheCommissionon10February1976.
Thefirststageofharmonisation willthusendon31December1977#
<TWT303of31.12.1972,p.1^OJHo.L180of3.7.1974,P.30
|3jojNo.L330of24.12.1975,p.51^OJNo.C45of27.2.1976,p.4

PROPOSAL FORACOUNCILDIRECTIVE
of
amendingDirective 72/464/EEContqxesother
thanturnovertaxeswhichaffecttheconsumption
ofmanufactured tobacco
THECOUNCILOFTHEEUROPEANCOMMUNITIES,
>
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity/
andinparticularArticles99and100thereof.
HavingregardtotheproposalfromtheCommission,
HavingregardtotheOpinionoftheEuropeanParliament,
HavingregardtotheOpinionoftheEconomicandSocialCommittee,
WhereasCouncilDirective 72/464/EECof19December1972ontaxesother
(1)thanturnovertaxeswhichaffecttheconsumption ofmanufactured tobacco'
(2)asamendedbyDirective 75/786/EECof18December1975,providesthat
theCouncilshalladoptby30June1976atthelatestaDirectivelayingdown
thespecialcriteriaapplicableafterthefirststage,which,under
Article7(1)andsubjecttoArticle1(4),coversaperiodof48months
from1July1973;
Whereasthespecialcriteriatoapplyduringthesecondstagehavenowbeen
includedinaproposalfromtheCommissionforaDirective^;
WhereastheCouncilhasnotadoptedthisproposalforaDirective
by30June1976;
Whereas,inthesecircumstances ,thefirststageshouldbeextendedbya
furthersixmonths,
HASADOPTEDTHISDIRECTIVE :
("oJNoL303,3112.1972,p.1
(2)0JNoL330,24.12.1975,p.51
C3)0JNoC45,27.2.1976,p.4

"■2~
Artiçle_J
••ILI.
InArticle7(1)ofDirective72/464/EEC,for"periodof4Bmonths'
read"periodof54months".
ArtiçLe_2
ThisDirectiveisaddressedtotheMemberStates.
I»
Doneat
FortheCouncil
ThePresident