CELEX: 51994PC0355
Language: en
Date: 1994-10-03
Title: Proposal for a COUNCIL DIRECTIVE on taxes other than turnover taxes which affect the consumption of manufactured tobacco - consolidated text -

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                      COM(94) 355 final
                                                      Brussels, 03.10.1994
                                                      94/0204 (CNS)
                                Proposal for a
                           COUNCIL DIRECTIVE
     on taxes other than turnover taxes which affect the consumption of
                            manufactured tobacco
                              consolidated text
                       (presented by the Commission)
 ---pagebreak---                               EXPLANATORY MEMORANDUM
1. In the context of a people's Europe, the Commission attaches great importance
   to simplifying and clarifying Community law so as to make it clearer and more
   accessible to the ordinary citizen, thus giving him new opportunities and the
   chance to make use of the specific rights it gives him.
   This aim cannot be achieved so long as numerous provisions which have been
   amended several times, often quite substantially, remain scattered; so that
   they must be sought partly in the original instrument and partly in later
   amending   ones. Considerable    research  work,   comparing  many   different
   instruments, is thus needed to identify the current rules.
   For this reason a consolidation of rules that have frequently been amended is
   essential if Community law is to be clear and transparent.
2.    By its decision of 1 April 1987 the Commission instructed its departments
      to produce a formal consolidated version of legislative instruments no
      later than after their tenth amendment, but made it clear that this was a
      minimum requirement, and that in the interests of clarity and of the ready
      comprehension of Community law, an effort should be made by each department
      to consolidate the instruments for which it is responsible at more frequent
      intervals.
3. The attached proposal of the Commission of Council Directive on taxes other
   than turnover taxes which affect the consumption of manufactured tobacco,
   combining the following directives into a single text:
      Council Directive 72/464/EEC of 19 December 1972 on taxes other than
      turnover taxes which affect the consumption of manufactured tobacco (as
      amended 13 times)
      and
      Second Council Directive 79/32/EEC of 18 December 1978 on taxes other than
      turnover taxes which affect the consumption of manufactured tobacco,
   has been drafted in accordance with the fundamental principles agreed by
   Council, Parliament and the Commission in 1974; it aims at legislative
   consolidation: the existing Directives would be replaced by one new one, which
   would leave their substance untouched but would assemble them into a single
   text, with only the formal amendments required by the operation itself.
4. As in the past the text supplied here is collated from the original Directives
   as published in the Official Journal; the use of photocopies means that any
   improvements to the wording are immediately identifiable. The old numbering
   of the Articles has been retained in the margin for ease of reference, the new
   numbering being entered above the Articles: Annex II contains a concordance
   table relating the old system of numbering to the new. In order to preserve
   the dates for transposai of all the Directives concerned, an Annex (Annex I,
   Part B) lists the deadline for implementation of each of the Directives now
   being repealed.
 ---pagebreak---                                     - 3 -
                           LIST OF DIRECTIVES
1. Council Directive 72/464/EEC of 19 December 1972 on taxes other
   than turnover taxes which affect the consumption of manufactured
   tobacco.
   (OJ No L 303, 31.12.1972, p. 1)
                        modified by Directives;
            74/318/EEC  (OJ  No L 180, 3.7.1974, p. 30)
            75/786/EEC  (OJ  No L 330, 24.12,1975, p. 51)
            76/911/EEC  (OJ  No L 354, 24.12.1976, p. 33)
            77/805/EEC  (OJ  No L 338, 28.12.1977, p. 22)
            80/369/EEC  (OJ  No L 90, 3.4.1980, p. 42)
            80/1275/EEC (OJ  No L 375, 31.12.1980, p. 76)
            81/463/EEC  (OJ  No L  183, 4.7.1981, p. 32)
            82/2/EEC    (OJ  No L 5, 9.1.1982, p. 11)
            82/877/EEC  (OJ  No L 369, 29.12.1982, p. 36)
            84/217/EEC  (OJ  No L  104, 17.4.1984, p. 18)
            86/246/EEC  (OJ  No L  164, 20.6.1986, p. 26)
            92/78/EEC   (OJ  No L 316, 31.10.1992, p. 5)
                              modified by;
   Acts of Accession of Spain and Portugal (OJ No L 302, 15.11.1985,
   p. 167 and 168)
2. Council Directive 79/32/EEC; Second Council Directive of 18
   December 1978 on taxes other than turnover taxes which affect the
   consumption of manufactured tobacco.
   (OJ No L 10, 16.1.1979, p. 8)
                        modified by Directives ;
            80/369/EEC   (OJ No L 90, 3.4.1980, p. 42)
            92/78/EEC    (OJ No L 316, 31.10.1992, p. 5)
                               modified by;
   Acts of Accession of Spain and Portugal (OJ No L 302, 15.11.1985,
   p. 168).
 ---pagebreak---                                                 - 4 -
                                         Proposal for a
                                  COUNCIL DIRECTIVE
   on taxes other than turnover taxes which affect the consumption of manu-
                                      factured tobacco
    THE COUNCIL OF THE EUROPEAN             UNION,
    Having regard to the Treaty establishing the European
    Community, and in particular Article 99 thereof.
    Having regard to the proposal from the Commission t
    Having regard to the opinion of the European Par-
    liament ( l l i
     Having regard to the opinion of the Economic and Social
     Committee ( 2 ) ,
1)  Whereas Council Directive 72/464/EEC of 19 December
    1972.on taxes other than turnover taxes which affect
    the consumption of manufactured tobacco* 3 ' and
    Council       Directive   79/32/EEC,     Second    Council
    Directive of 18 December 1978 on taxes other than
    turnover taxes which affect the consumption of
    manufactured tobacco*** have been amended
    substantially and on a number of occasions; whereas for
    reasons of clarity and rationality the said
    Directives should be consolidated in a single text;
   (1)
   (2)
   (3) OJ No L 303, 31.12.1972, p. 1. Directive as last amended by Directive
        92/78/EEC (OJ No L 316, 31.10.1992, p. 5 ) .
   (4) OJ No L 10, 16.1.1979, p. 8. Directive as last amended by Directive
        92/78/EEC.
 ---pagebreak---                                             -  5 -
     Whereas the objective of the Treaty is to estab-             1.  72/464/EEC
     lish an economic union within which there is
     healthy competition and whose characteristics
     are similar to those of a domestic market;
     and, as regards manufactured tobacco, achieve-
     ment of this aim presupposes that the appli-
     cation in the Member States of taxes affecting
     the consumption of products in this sector does
     not distort conditions of competition and does
     not impede their free movement within the
     Community;
3)   Whereas, as far as excise duties are concerned,              5. 72/464/EEC
     harmonization of structures must, in particular,
     result in competition in the different
     categories of manufactured tobacco belonging
     to the same group not being distorted by the
     effects of the charging of the tax and, conse-
     quently, in the opening of the national markets
     of the Member States;
4)    Whereas the structure of the excise duty on cigarettes     4.  77/805/EEC
      must include, in addition to a specific component
      calculated per unit of the product, a proportional
      component based on the retail selling price, inclusive
      of all taxes ; whereas the turnover tax on cigarettes has
      the same effect as a proportional excise duty and this
       fact should be taken into account when the ratio
       between the specific component of the excise duty and the
       total tax burden is being established ;
5)    Whereas, as regards cigarettes, the above-                 6.  72/464/EEC
       mentioned objective is best achieved by a
       system which provides for a degression in the
       incidence of the tax and whereas for this
       purpose, the tax imposed on these products
       should consist of a proportional excise duty
       combined with a specific excise duty, the amount
       of which is fixed by each Member State in
       accordance with Community criteria;
 6)   Whereas the structures for excise duties on                     72/464/EEC
      manufactured tobacco should be harmonized
      by stages;
 7                                                                8.  72/464/EEC
   '   Whereas the imperative needs of competition
      imply a system of freely formed prices for all
      groups of manufactured tobacco;
 8)   Whereas there are several types of manufactured                 79/32/EEC
      tobacco, distinguished by their characteristics and by
      the way in which they are used ;
 ---pagebreak---                                                - 6 -
 9)  Whereas these different types of manufactured                      79/32/EEC
     tobacco should be defined ;
10)  Whereas, for economic reasons, temporary derogations               79/32/EEC
     should be provided for certain Member States^
11)  Whereas                                                            92/78/E.E:
        — • - - -       • >.            *_~ a distinction needs to      (adapted]
     be made between fine-cut tobacco for the rolling of ciga-
     rettes and other smoking tobacco ;
12)  Whereas              —                                      a     92/78/EEC
     manufacturer needs to be defined as a natural or legal            (adapted)
     person who actually prepares tobacco products and sets
     the maximum retail selling price for each of the Member
     States for which the products in question are to be
     released for consumption ;
13)   Whereas a majority of Member States grant exemptions          7. 92/78/EEC
      from excise duty or make refunds of excise duty in
      respect of certain types of manufactured tobacco depen-
      ding on the use which is made of them, and whereas the
     exemptions or refunds for particular uses need to be
      specified in this Directive ;
14)   Whereas rolls of tobacco capable of being smoked as they      9. 92/78/EEC
       are after simple handling should also be deemed to be
       cigarettes for the purposes of uniform taxation of these
       products ;
15)    Whereas Germany should be authorized to tax rolls at        10. 92/78/EEC
       least at the rate or amount applicable to fine-cut tobacco
       for the rolling of cigarettes until 31 December 1998 at the
       latest;
 16) Whereas       this Directive must           not affect the
     obligations of Member States concerning the
     deadlines for implementation of the Directives set
      out in Annex I, Part B r
      HAS ADOPTED THIS DIRECTIVE:
 ---pagebreak---                                           - 7 -
                            TITLE I
                       General principles                    72/464/EEC
                           Article  1
1.       T h e structure of the excise duty t o which
the M e m b e r States subject manufactured tobacco
shall be harmonized in several stages.
2.        T h i s Directive lays d o w n general principles
 for this harmonization, as well as the special
 criteria applicable during the s t a g e s of
 harmonization.
3.        T h e transition from o n e stage of h a r m o n -
 ization t o the next shall be decided on by the
 Council on a proposal from the Commission,
 taking into account the effects produced during
 the stage in progress by the measures introduced
 by the Member States into their system of
 excise duties in order to comply with the
 provisions applicable during that stage. T h e
 transition from one stage to the next may
 be deferred especially if it is likely to involve
 disproportionate losses of revenue for a M e m b e r
 State.
                             Article 2                       Article 3
    1.       T h e following shall be considered t o be
    manufactured tobacco:
    (a) cigarettes;
    (b) cigars and cigarillos;
    (c) smoking tobacco                                      92/78/EEC
          — fine-cut tobacco for the rolling of ciga-
                 rettes,
          — other smoking tobacco ;
          defined in Articles 3 to 7.                         79/32/EEC (adapted)
                                                             Article 1, (1)
       2.        T h e Council shall, on a proposal from      72/464/EEC
       the Commission, adopt the provisions necessary
       to determine the way in which manufactured
       tobacco should be defined and classified in
       groups.
 ---pagebreak---                                          - 8 -
3
  -       Notwithstanding existing Community provi-
sions, the definitions referred to in Articles 3 tc 7             79/32/EEC
shall be without prejudice to the choice of system or             (adapted)
the level of taxation which shall apply to the different
groups of products referred to in these Articles.                 Article 1
                                                                 Article 2
                            Article 3                             79/32/EEC
  The following shall be deemed to be cigars or ciga-
  rillos if they can be smoked as they are :
  1. rolls of tobacco made entirely of natural tobacco ;
  2. rolls of tobacco with an outer wrapper of natural
       tobacco ;
       rolls of tobacco with an outer wrapper of the
       normal colour of a cigar, and a binder, of reconsti-
       tuted tobacco,
        —                              where at least 60 %
       by weight of the tobacco particles are both wider
       and longer than 1-75 mm and where the wrapper
       is fitted in spiral form with an acute angle of at
       least 30° to the longitudinal axis of the cigar ;
  4. rolls of tobacco with an outer wrapper, of the
       normal colour of a cigar, of reconstituted tobacco,
                            where the unit weight, not
        including filter or mouth-piece, is not less than 2-3
       g and if at least 60 % by weight of the tobacco
        particles are both wider and longer than 175 mm
        and the circumference over at least one third of the
        length is not less than 34 mm.
                           Article 4                             Article 3
       1.     The following shall be deemed to be cigarettes :    92/78/EEC
      (a) rolls of tobacco capable of being smoked as they
           are and which are not cigars or cigarillos within the
           meaning of Article 3 ;                                (adapted)
      (b) rolls of tobacco which, by simple non-industrial
            handling, are inserted into cigarette-paper tubes ;
      (c) rolls of tobacco which, by simple non-industrial
            handling, are wrapped in cigarette paper.
       Until 31 December 1998,-
       Germany shall be authorized to tax the rolls of tobacco
       referred to in (b) at least at the rate or amount appli-
       cable to fine-cut tobacco for the rolling of cigarettes.
 ---pagebreak---                                        - 9 -
2.     A roll of tobacco referred to in paragraph 1 shall,             79/32/EEC
for excise duty purposes, be considered as two ciga-
rettes where, excluding filter or mouthpiece, it is
longer than 9 cm but not longer than 18 cm, as three
cigarettes where, excluding filter or mouthpiece, it is
longer than 18 cm but not longer than 27 cm, and so
                           Article 5                                  Article 4
   The following shall be deemed to be smoking
   tobacco :
   1. tobacco which has been cut or otherwise split,
       twisted or pressed into blocks and is capable of
       being     smoked     without     further   industrial
       processing ;
   2. tobacco refuse put up for retail sale which does not
       fall under Articles S' and 4 and which can be                    (adapted)
       smoked.
                            Article 6                                  A r t i c l e 4 (a)
    Smoking tobacco as defined in Article 5 in which                   92/78/EEC
    more than 25 % by weight of the tobacco particles
    have a cut width of less than 1 millimetre shall be
    deemed to be fine-cut tobacco for the rolling of ciga-
    rettes. Member States which do not apply this cut
    width of 1 millimetre on 1 January 1993 shall have
    until 31 December 1997 to comply with this provision.
    Member States may also deem smoking tobacco in
    which more than 25 % by weight of the tobacco
     particles have a cut width of more than 1 millimetre
    and which was sold or intended to be sold for the
     rolling of cigarettes to be fine-cut tobacco for the
     rolling of cigarettes.
                                                                      Article 7
                              Article 7                                79/32/EEC
      \.     Products consisting in whole or in part of                (adapted)
      substances other than tobacco but otherwise
      conforming to the criteria Set out in A r t i c l e 3 s h a l l
      be treated as cigars and cigarillos provided they
      have respectively:
      — a wrapper of natural tobacco,
      — a wrapper and binder of tobacco, both of reconsti-
           tuted tobacco.
        — a wrapper of reconstituted tobacco.
 ---pagebreak---                                   -  10 -
2.      Products consisting in whole or in part of                  79/32/EEC
substances other than tobacco but otherwise
conforming to the criteria set Out in A r t i c l e 4 Or 5
                                                                   (adapted)
shall be treated as cigarettes and smoking tobacco.
Notwithstanding the first subparagraph, products
containing no tobacco and used exclusively for
medical purposes shall not be treated as manufactured
tobacco.
                                                                  Article 4
                             Article 8
                                                                   72/464/EEC
                   -Cigarettes manufactured in the Commu-          92/78/EEC
   nity and those imported from non-member countries
   shall be subject           to â p r o p o r t i o n a l excise
    duty calculated on the — = —                                —
    m a x i m u m retail selling price, including customs
    duties, and also to a specific excise duty c a l -
    culated per unit of the product.
    2.       T h e rate of the proportional excise duty
    and the a m o u n t of the specific excise duty must
    be the same for all cigarettes.
      3.     At the final stage of harmonization of struc-
     tures, the same ratio shall be established for ciga-          77/805/EEC
     rettes in all Member States between the specific
     excise duty and the sum of the proportional excise
     duty and the turnover tax, in such a way that the
     range of retail selling prices reflects fairly the
     difference in the manufacturers-' delivery prices.
     4.       Where necessary, the excise duty on                  72/464/EEC
     cigarettes may include a m i n i m u m tax com-
     ponent, the ceiling for which shall be deter-
      mined - for each stage by the Council on a
      proposal from the Commission.
                              Article 9                           Article 5
                                                                   92/78/EEC
     1.      A natural or legal person established in
     the Community who converts tobacco into manu-
     factured products prepared for retail sale shall
     be deemed to be a manufacturer.
     Manufacturers, or, where appropriate, their
     representatives or authorized-agents in the
     Community and importers of tobacco from non-
     member countries shall be free to determine the
     maximum retail selling price for each of their
     products for each Member State for which the
     products in Question are to be released for consumption.
     The second paragraph may not, however, hinder
     implementation of national systems of legis-
     lation regarding the control of price levels or
     the observance of imposed prices, provided that
     they are compatible with Community legislation.
 ---pagebreak---                                        - 11 -
2.      In order t o f a c i l i t a t e the levying         72/464/EEC
- — o f the excise duty, Member States may,
for each group of manufactured tobacco, fix
a scale of retail selling prices on condition that
each scale has sufficient scope and variety to
correspond in fact with the variety of Com-
munity products. Each scale shall be valid for
all the products belonging to the group of
manufactured tobacco which it concerns, with-
out distinction on the basis of quality, presenta-
tion, the origin of the products or of the
materials used, the characteristics of the
undertakings or of any other criterion.
                          Article 10
 1.      At the final stage at the latest the rules          Article 6
 for collecting the excise duty shall be
 harmonized.
During the preceding stages the excise duty
shall, in principle, be collected by means of
tax stamps. If they collect the excise duty by
means of tax stamps,                   Member States shall
be obliged to make these stamps available to
manufacturers and dealers in                 other Member
States. If they collect the excise duty by
other means,             Member States shall ensure
that no obstacle, either administrative or
technical, affects trade between                   Member
States on that account.
   2.     Importers and national manufacturers of
   manufactured tobacco shall be subject to the
   system set out in paragraph 1 as regards the
   detailed rules for levying and paying the excise
   duty.
                                                             Article 6 (a)
                         Article 11                          92/78/EEC
  The following may be exempted from excise duty or
  excise duty already paid on them may be refunded :
  (a) denatured manufactured tobacco used for industrial
       or horticultural purposes ;
  (b) manufactured tobacco which is destroyed under
       administrative supervision ;
  (c) manufactured tobacco which is solely intended for
       scientific tests and for tests connected with product
       quality ;
   (d) manufactured tobacco which is re-worked by the
       producer.
   Member States shall determine the conditions and
   formalities to which the abovementioned exemptions
   or refunds are subject.
 ---pagebreak---                                              -  12 -
                          TITLE II                          72/464/EEC
 Special provisions applicable during the first
                  stage of harmonization
                          Article 12                        Article 7
1.       Subject to Article 1 (4), the first stage of
harmonization of the structures of the excise
duty on manufactured tobacco shall cover a.
period of 60 months from 1 July 1973.                       77/805/EEC
2.       During the first stage of harmonization
Articles 13 and 14 shall be applicable.                     (adapted)
                           Article 13                       Article 8
  1.       The amount of the specific excise duty
 levied on cigarettes shall be established for the
 first time by reference to cigarettes in the most
  popular price category according to the data
  available on 1 January 1973.
  2.        "Without prejudice to the solution to be
  finally adopted regarding the ratio between the
   specific component and the proportional com-
   ponent, the amount referred to in paragraph 1
   may not be lower than 5% or higher than 75% of
   the aggregate amount of the proportional excise
   duty and the specific excise duty levied on these
   cigarettes.
   3.       I f the excise ctoty on the price category
    referred t o i n paragraph 1 i s amended after
    1 January 1973, the amount of the specific
   excise duty shall be established by reference
   t o the new tax burden on the cigarettes referred
   t o i n paragrqph 1 .
                                                             Article 9
                                                            (adapted)
                              A r t i c l e 14
   Notwithstanding Article 8(1), each Member State
   may exclude customs duties from the basis for
   calculating the proportional excise duty on
   cigarettes.
                               TITLE        I n             77/805/EEC
      Special provisions applicable during the second       (adapted)
                       stage of harmonization
                             Article 15                      A r t i c l e 10 (a)
       I. The second stage of harmonization of the
      structures of the excise duty on manufactured tobacco 86/246/EEC
      shall run from I July 1978.
         2.      During the second stage of harmonization   77/805/EEC
         Article 16 shall apply
                                                             (adapted)
 ---pagebreak---                                   - 13 -
                     Article 16                             A r t i c l e 10 (b)
1. The amount of the specific excise duty on                77/805/EEC
cigarettes shall be established bv reference to ciga-
rettes in the most popular priée category according
to the information available at 1 January each
year, beginning 1 January 1V7X
2.    The specific component of the excise duty
may not be less than 5 % or more than 55 % of
the amount of the total tax burden resulting from
the aggregation of the proportional excise duty,
the specific excise duty and the turnover tax levied
on these cigarettes.
 3. I f the excise duty or the turnover tax
 levied on the price category referred to in
 paragraph 1 >s amended — —                           -
 after 1 January 1978, the amount of the specific
 excise duty shall be established by reference to the
 new total tax burden on the cigarettes referred to
 in paragraph 1.
 4.    Notwithstanding Article 8 (1), each Member            (adapted)
 State may exclude customs duties from the basis
 for calculating the proportional excise duty on
 cigarettes.
  5.    Member States may levy a minimum excise duty
 on cigarettes and on fine-cut tobacco for the rolling of   92/78/EEC
 cigarettes, provided that this does not have the effect of
 raising the total tax to more than 90 % of the total tax
 on the most popular price category of cigarettes or the
 most popular price category of fine-cut tobacco for the
 rolling of cigarettes respectively.
 ---pagebreak---                                              -   14  -
                                   TITLE      IV                                72/464/EEC
                              Final provisions                                   (adapted)
                                  Article 17
            Where necessary, the Council shall, on a
            proposal from the Commission, adopt provi-
            sions for the application of this Directive.
                                Article 18
             Member States shall communicate
              to the Commission the text of the main
              provisions of national law which they adopt
              in the field covered by this Directive.
                                     A r t i c l e 19
                    The Directives listed in Annex I, Part A are
                    repealed, without prejudice to the obligations
                    of the Member States concerning the time-limits
                    for implementation set out in Annex I, Part B.
                     References to the repealed Directives shall be
                     construed as references to this Directive and
                    Shall      be     read      in accordance    with   the
                     correlation table set out in Annex II.
                                   Article 20
           This Directive shall enter into force on the twentieth day
           following that of its publication in the Official Journal of
           the European Communities.
                                 Article 21
                   This Directive is addressed to the Member States.
Done at Brussels,                                                     For the Council
                                                                      The President
 ---pagebreak---                              -  15 -
                            ANNEX I
                            PART A
                  REPEALED DIRECTIVES
                   (referred to in Article 19)
1.   Directive 72/464/EEC
2.   Directive 79/32/EEC
and their successive amendments:
     Directive 74/318/EEC
     Directive 75/786/EEC
     Directive 76/911/EEC
     Directive 77/805/EEC
     Directive 80/369/EEC
     Directive 80/1275/EEC
     Directive 81/463/EEC
     Directive 82/2/EEC
     Directive 82/877/EEC
     Directive 84/217/EEC
     Directive 86/246/EEC
     Directive 92/78/EEC
 ---pagebreak---                                    16
                                  PART B
Di rective                                Time-limits for implementation
- 72/464/EEC                              T.7.1973 (1)
- 79/32/EEC                               1.1.1980
- 74/318/EEC
- 75/786/EEC
- 76/911/EEC
- 77/805/EEC
- 80/369/EEC
- 80/1275/EEC
- 81/463/EEC
- 82/2/EEC
- 82/877/EEC
- 84/217/EEC
- 86/246/EEC                              1.1.1986
- 92/78/EEC                               31.12.1992
^   The United Kingdom and Ireland were allowed to postpone this
    time-limit until 31,12.1977.
 ---pagebreak---                                      -17-
                                  ANNEX II
                              CORRELATION TABLE
This Directive         Directive 72/464/EEC     Directive 79/32/EEC
Title I                Title I
Article 1, (1) and (2) Article 1, (1) and (2)
Article 1, (3)         Article 1, (4)
Article 2, (1) and (2) Article 3, (1) and (2)   Article 1, (1)
Article 2, (3)                                  Article 1, (2)
Article                                         Article
Article                                         Article
Article                                         Article
Article                                         Article    (a)
Article                                         Article
Article 8              Article 4
Article 9              Article 5
Article 10             Article 6
Article 11             Article 6 (a)
Title II               Title II
Article 12             Article 7
Article 13             Article 8
Article 14             Article 9
Title III              Title II (a)
Article 15             Article 10 (a)
Article 16             Article 10 (b)
Title IV               Title III
Article 17             Article 11
Article 18             Article 12, (2)
Article 19
Article 20
Article 21             Article 13               Article 10
 ---pagebreak---                                                                      ISSN 0254-1475
                                                              COM (94) 355 final
                                                      DOCUMENTS
EN                                                                         09 03
                                 Catalogue number : CB-CO-94-368-EN-C
                                                             ISBN 92-77-72120-0
Office for Official Pablications of the European Communities
L-2985 Luxembourg