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OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE on the Proposal for a Council Directive on taxes other that turnover taxes which affect the consumption of manufactured tobacco - consolidated text -
Date: 1995-03-29
Institutions: European Economic and Social Committee
Subjects: VAT, tax, tax harmonisation, tax on consumption, tobacco industry













EUR-Lex - 51995AC0311 - EN






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51995AC0311

OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE on the Proposal for a Council Directive on taxes other that turnover taxes which affect the consumption of manufactured tobacco - consolidated text -  


Official Journal C 133 , 31/05/1995 P. 0001 





Opinion on the proposal for a Council Directive on taxes other than turnover taxes which affect the  consumption of manufactured tobacco - consolidated text(95/C 133/01)On 24  November 1994  the Council decided to consult the Economic and Social Committee, under Article  99 of the Treaty  establishing the European Community, on the abovementioned proposal. The Section for Economic, Financial and Monetary Questions, which was responsible for preparing the  Committee's work on the matter, adopted its Opinion on 7  March 1995. The Rapporteur was Mr   Noordwal, who worked without the assistance of a Study or Drafting Group. At its 324th Plenary Session (meeting of 29  March 1995), the Economic and Social Committee adopted  the following Opinion by a large majority, with one abstention. 1. The original Directives were adopted with a view to progressively harmonizing the  structure of the specific taxes affecting the consumption of manufactured tobacco. These Directives  have been amended on many occasions. 2. The present proposal aims to simplify existing provisions by amalgamating Council Directives  72/464/EEC of 19  December 1972 and 79/32/EEC of 18  December 1978, along with their successive  amendments. The new Directive will consolidate the legislation in force, i.e. it will replace the  earlier Directives without altering their substance. 3. Given the above remarks, the Committee welcomes the proposal. Done at Brussels, 29 March 1995. The Presidentof the Economic and Social CommitteeCarlos FERRER
Commission Regulation (EC) No 670/95 of 29 March 1995 amending Regulation (EC) No 3299/94 on transitional measures applicable in Austria in the wine-growing sector
Date: 1995-03-29
Institutions: European Commission
Subjects: Austria, accession to the European Union, originating product, transitional period (EU), viticulture, wine













EUR-Lex - 31995R0670 - EN






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31995R0670

Commission Regulation (EC) No 670/95 of 29 March 1995 amending Regulation (EC) No 3299/94 on transitional measures applicable in Austria in the wine-growing sector  


Official Journal L 070 , 30/03/1995 P. 0001 - 0001 





COMMISSION REGULATION (EC) No 670/95 of 29 March 1995 amending Regulation (EC) No 3299/94 on transitional measures applicable in Austria in the wine-growing sectorTHE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Community,Having regard to the Act of Accession of Austria, Finland and Sweden, and in particular Article 149 (1) thereof,Whereas Commission Regulation (EC) No 3299/94 (1), fixes the transitional measures applicable in Austria in the wine-growing sector as a result of accession;Whereas a check revealed that the published version does not correspond to the measures presented for the opinion of the Management Committee; whereas, therefore, the Regulation in question must be amended,HAS ADOPTED THIS REGULATION:Article 1 Article 2 of Regulation (EC) No 3299/94 is hereby replaced by the following:'Article 2Without prejudice to the specific transitional provisions to the Act of Accession, the products referred to in Article 1 (2) of Council Regulation (EEC) No 822/87, where these are located on Austrian territory, that do not meet the requirements of Title II and Articles 65 to 70 of that Regulation or of Council Regulation (EEC) No 4252/88 (4) and Council Regulation (EEC) No 2332/92 (5), both amended by Regulation (EC) No 1893/94 (6), may be marketed in Austria alone or exported to third countries, until stocks are exhausted, when those products:- are of Austrian origin and have been produced up to 31 August 1995 at the latest, in compliance with the legislation in force in Austria before its accession, or- were imported into Austria before its accession in compliance with Austrian legislation.(4) OJ No L 373, 31. 12. 1988, p. 59.(5) OJ No L 231, 13. 8. 1992, p. 1.(6) OJ No L 197, 30. 7. 1994, p. 45.`Article 2 This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities.At the request of the interested parties, it shall apply with effect from 1 January 1995.This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 29 March 1995.For the CommissionFranz FISCHLERMember of the Commission(1) OJ No L 341, 30. 12. 1994, p. 37.