CELEX: 51982PC0714
Language: en
Date: 1982-11-11
Title: Proposal for a COUNCIL DIRECTIVEE amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (82) 714
Vol. 1982/0221
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                   COM(82)714 final
                                                   Brussels , 11 November 1982
                              Proposal for a
                            COUNCIL DIRECTIVE E
     amending Directive 72 / 464 / EEC on taxes other than turnover
     taxes which affect the consumption of manufactured tobacco
              ( submitted to the Council by the Commission )
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  C0MC82 ) 714 final
 ---pagebreak---                             Explanatory memorandum
1 . Council Directive 72/464/EEC of 19 December 1972      provides that the
structure of excise duties on cigarettes shall be harmonised in several
stages and that the transition from one stage of harmonisation to 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 ( Article l(4 ) of the Directive ).
2 . The first stage of harmonisation began on 1 July 1973 and was originally
intended to last two years . After four extensions , it ended on 30 June 1978 .
3.    The second stage of harmonisation , introduced under Directive
77/O05/EEC of 19 December 1977 2 ) » supplementing the basic Directive of
19 December 1972 , began on 1 July 1978 and ran originally until
31 December I98O . That period was first extended for six months by
Directive 3o/l275/SEC of 22 December 1930^, for a second time , by six
months, by Directive 81/463/EEC of 24 June 1981^, and for a third time , by
one year, by Directive 82/2/EEC of 21 December 1981^\ This second stage
now expires on 31 December 1982 .
4 . On 1 July 1980 , the Commission laid before the Council a proposal for
a Directive^ permitting it to establish the criteria to govern further
harmonisation during a third stage .
 1 ^0J No L 303 , 31.12.1972 , p. 1
 2 ^0J No L 338, 20.12.1977 , P. 22
 3^0J No L 375, 31.12.1980, p. 76
 4^0J No L 183, 4.7.1981 , p. 32
 5 ^0J No L 5 , 9.1.1982 , p. 11
 6 ^0J No C 264 , ll.lO.i98O , p. 6
                                                                       ./•
 ---pagebreak--- The Opinion of the Economic and Social Committee was delivered on
25 February 1981^; that of the Parliament has not yet "been delivered,
since Parliament agreed with the Commission that an in-depth study should
first be made of the effects of proceeding with harmonisation .    The
                                                                    2)
Commission presented this study to Parliament on 21 February 1982      .
5.   The Commission is thus obliged to propose a further extension of the
second stage .   This extension must be sufficiently long to allow Parliament
to complete its examinat ion of the study and to deliver its opinion on the
proposal for a Directive on the third stage , and to allow the Council to
decide on that proposal ..
6.   In these circumstances , the Commission proposes a new prolongation of
the second stage , to 31 December 1983 .
^OJ No C 138, 9.6.1981 , p. 47
^ 'COM( 82)61 final of 18.2.1982 and Corrigendum CCM( 82)61 final/2
 ---pagebreak---                        Proposal for a Council Directive
        amending Directive 7 2/464 /EEC on taxes other than turnover
        taxes which affect the consumption of manufactured, tobacco
                                ( llth Directive )
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 ajid Social Committee ,
Whereas, under Council Directive 72/464/EBC"'"^ , as last amended by
Directive 82/2 /EEC 2 ) , the transition from one stage of harmonisation to
the next shall be decided on by the Council on a proposal from the
Commission ;
Whereas the second stage of harmonisation , introduced by Council Directive
77/805/EEC"^, expires on 31 December 1982;
Whereas the special criteria applicable during the third stage are dealt
with in a proposal for a Directive presented by the Commission^\
1 ^0J No L 303,  31.12.1972 , p . 1
2 ^0J No L 5 of  9.1.1982 , p . 11
3^0J No L 338,   20.12.1977 , P. 22
4 ^0J No C 264 , ll.lO . i98O , p . 6
 ---pagebreak--- Whereas tae opinion of the Economic and Social Committee was delivered, on
 25 February 1981^ and the opinion of the European Parliament has not yet
"been delivered :
Whereas , m these circumstances , a sufficiently long extension of the
 second stage is again necessary to enable the European Parliament to
 deliver its opinion ano to allow the Council to decide on the rules for
the application of a third stage of harmonisation ,
HAS ADOPTED THIS DIRECTIVE :
                                     Article 1
 In Article 10a ( l ) of Directive 72/464/EEC , " 31 December 1982" is hereby
 replaced by " 31 December 1983"*
                                     Article 2
 This Directive is addressed to the Member States .
 Done at Brussels ,
                                                              Por the Gouncil
                                                               The President
 1 '0J No C 138 , 9.6.1981 , p. 47 .