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Council Directive 74/318/EEC of 25 June 1974 amending Directive No 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco
Date: 1974-06-25
Institutions: Council of the European Union
Subjects: excise duty, tax harmonisation, tax on consumption, tobacco, tobacco industry













EUR-Lex - 31974L0318 - EN






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31974L0318

Council Directive 74/318/EEC of 25 June 1974 amending Directive No 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco  


Official Journal L 180 , 03/07/1974 P. 0030 - 0030 Finnish special edition: Chapter 9 Volume 1 P. 0025  Greek special edition: Chapter 09 Volume 1 P. 0041  Swedish special edition: Chapter 9 Volume 1 P. 0025  Spanish special edition: Chapter 09 Volume 1 P. 0045  Portuguese special edition Chapter 09 Volume 1 P. 0045  





COUNCIL DIRECTIVE  of 25 June 1974  amending Directive No 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco  (74/318/EEC)  THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof;  Having regard to the proposal from the Commission;  Having regard to the Opinion of the European Parliament;  Having regard to the Opinion of the Economic and Social Committee;  Whereas Council Directive No 72/464/EEC (1) of 19 December 1972 on taxes other than turnover taxes which affect the consumption of manufactured tobacco, under which the Council is to adopt, before 30 June 1974, a Directive laying down the special criteria applicable after the first stage which, under Article 7 (1), is to cover a period of 24 months from 1 July 1973, subject to Article 1 (4);  Whereas, under Article 1 (4) of the aforesaid Directive, the transition from one stage of harmonization to the next may be deferred;  Whereas in order to fix special criteria applicable during the following stage or stages, for technical reasons it is beforehand necessary, in accordance with Article 3 (2) of the aforesaid Directive, for the Council to adopt, on a proposal from the Commission, the necessary provisions for determining the way in which manufactured tobacco should be defined and classified in groups;  Whereas these provisions have now been incorporated in a proposal from the Commission;  Whereas the special criteria applicable during the following stage or stages must be preceded by further consideration of the conditions in the market in manufactured tobacco in the enlarged Community;  Whereas, accordingly, the first stage needs to be extended by 12 months,  HAS ADOPTED THIS DIRECTIVE:    Article 1 In Article 7 (1) of Directive No 72/464/EEC, the terms "period of 24 months" shall be replaced by "period of 36 months".   Article 2 This Directive is addressed to the Member States.     Done at Luxembourg, 25 June 1974.  For the Council  The President  H.D. GENSCHER  (1)OJ No L 303, 31.12.1972, p. 1.