Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive amending Directive 92/ 79/EEC on the approximation of taxes on cigarettes, Directive 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes and Directive 95/ 59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (COM(98)0320 C4-0402/98 98/0189(CNS))(Consultation procedure)
Date: 1999-02-25
Institutions: Committee on Economic and Monetary Affairs, European Parliament
Subjects: activity report, approximation of laws, catalogue, excise duty, new economic order, single market, tobacco, tobacco industry













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51999AP0021

Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive amending Directive 92/ 79/EEC on the approximation of taxes on cigarettes, Directive 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes and Directive 95/ 59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (COM(98)0320 C4-0402/98 98/0189(CNS))(Consultation procedure)  


Official Journal C 153 , 01/06/1999 P. 0037 





A4-0021/99Proposal for a Council Directive amending Directive 92/79/EEC on the approximation of taxes on cigarettes, Directive 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes and Directive 95/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (COM(98)0320 - C4-0402/98 - 98/0189(CNS))The proposal was approved with the following amendments:(Amendment 1)Recital 6a (new)>Original text>>Text following EP vote>Whereas, when taxes on manufactured tobacco are determined in the Member States, particular attention must be paid to the protection of public health and Union policy in this respect, and to the relationship between this aspect and the price of manufactured tobacco;(Amendment 2)Recital 15>Original text>Whereas the present period of two years is too short for changes in the legislation of the Member States to be properly evaluated;>Text following EP vote>Whereas the present period of two years is too short for changes in the legislation of the Member States to be properly evaluated,except as regards the spheres of public health and tax fraud;(Amendment 3)ARTICLE 1(2)Article 4 (Directive 92/79/EEC)>Original text>Every five years, and for the first time not later than 31 December 2002, the Council, acting on the basis of a report and, where appropriate, a proposal from the Commission, shall examine the overall minimum excise duty laid down in Article 2 and in Article 3(2) and the structure of excise duties as defined by Article 16 of Council Directive 95/59/EC and, acting unanimously after consulting the European Parliament, shall adopt the necessary measures. The report by the Commission and the examination by the Council shall take into account the proper functioning of the internal market and the wider objectives of the Treaty.>Text following EP vote>Everyfour years, and for the first time not later than 31 December 2001, the Council, acting on the basis of a report and, where appropriate, a proposal from the Commission, shall examine the overall minimum excise duty laid down in Article 2 and in Article 3(2) and the structure of excise duties as defined by Article 16 of Council Directive 95/59/EC and, acting unanimously after consulting the European Parliament, shall adopt the necessary measures. The report by the Commission and the examination by the Council shall take into account the proper functioning of the internal market and the wider objectives of the Treaty.(Amendment 4)ARTICLE 2(2)Article 4 (Directive 92/80/EEC)>Original text>Every five years, and for the first time not later than 31 December 2002, the Council, acting on the basis of a report and, where appropriate, a proposal from the Commission, shall examine the rates of duty laid down herein and, acting unanimously after consulting the European Parliament, shall adopt the necessary measures. The report by the Commission and the examination by the Council shall take into account the proper functioning of the internal market, the real value of the rates of duty and the wider objectives of the Treaty.>Text following EP vote>Everyfour years, and for the first time not later than 31 December 2001, the Council, acting on the basis of a report and, where appropriate, a proposal from the Commission, shall examine the rates of duty laid down herein and, acting unanimously after consulting the European Parliament, shall adopt the necessary measures. The report by the Commission and the examination by the Council shall take into account the proper functioning of the internal market, the real value of the rates of duty and the wider objectives of the Treaty. The Commission shall submit interim reports, for the first time by 30 June 2000, to facilitate the evaluation of the measures implemented as regards public health and tax fraud.Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive amending Directive 92/79/EEC on the approximation of taxes on cigarettes, Directive 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes and Directive 95/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (COM(98)0320 - C4-0402/98 - 98/0189(CNS))(Consultation procedure)The European Parliament,- having regard to the Commission proposal to the Council, COM(98)0320 - 98/0189(CNS) ((OJ C 203, 30.6.1998, p. 16.)),- having been consulted by the Council pursuant to Article 99 of the EC Treaty (C4-0402/98),- having regard to Rule 58 of its Rules of Procedure,- having regard to the report of the Committee on Economic and Monetary Affairs and Industrial Policy and the opinion of the Committee on Agriculture and Rural Development (A4-0021/99),1. Approves the Commission proposal, subject to Parliament's amendments;2. Calls on the Commission to alter its proposal accordingly, pursuant to Article 189a(2) of the EC Treaty;3. Calls on the Council to notify Parliament should it intend to depart from the text approved by Parliament and calls, in that event, for the conciliation procedure to be opened;4. Asks to be consulted again should the Council intend to make substantial modifications to the Commission proposal;5. Instructs its President to forward this opinion to the Council and Commission.