CELEX: 51980PC0677
Language: en
Date: 1980-11-07
Title: Proposal for a COUNCIL DIRECTIVE amending Directive 72/464/EEC on taxes, other than turnover taxes, which affect the consumption of manufactured tobacco (Eighth Directive)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (80) 677
Vol. 1980/0216
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                COM(80)677 final
                                                Brussels . 7 November 1980
                              Proposal for a
                           COUNCIL DIRECTIVE
           amending Directive 72 / 464/ EEC on taxes , other than
           turnover taxes , which affect the consumption of
                           manufactured tobacco
                            ( Eighth Directive )
                                       t'A X Vf ' f7
                                        V." x  >   . "o;-     ./
 C0MC80 ) 677 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 harmonized in several
 stages and that the transition from one stage of harmonization 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 1(4) of the Directive ).
2.   The first stage of harmonization began on 1 July 1973 and was originally
intended to last two years . ; After four extensions , it ended on 30 June 1978 .
                                1
                                I
3.   The second stage of harmonization , introduced under Directive 77/805/EEC
of 19 December 1977 ^ supplementing the basic Directive of 19 December 19^2 ,
began on 1 July 1978 and is scheduled to run until 31 December I98O .
4.   On 1 July I98O , the Commission laid before the Council a proposal for
a Directive    relating to the criteria which should govern further harmonization
during a third stage .                    •    .
The Opinions of Parliament and of the Economic and Social Committee have
not yet been delivered .     It therefore seems that the Council will not be
able to decide on the July proposal before 31 December I98O .
5.   Accordingly , so as to avoid a legal hiatus , the Commission is obliged
to propose an extension of the second stage .       This extension need not be for
longer than, pix months , since this would seem to be sufficient to allow
the Council to decide- on the third stage .      The second stage would thus cover
the period up to 30 June 1981 .                                          '
foj No L 303 f il . 12 .1972, p. 1 .
*0J No L 338 , 28.12.1977 , P. 22
-*0J No C 264 , 11.10.1980 , p . 6 .
 ---pagebreak---                            Proposal for a OSunoil Direct iv«
              amending Directive 72/464/EEC on "taxes , other than
                turnover taxes , which affect the consumption of
                                  manufactured tobacco
                                   (Eighth Directive )
   THE COUNCIL OF THE EUROPEAN COMMUNITIES ,                        '
                  • 'l
  ■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 ,
                                                         1       ,
   Whereas f under Council Directive 72 /464/ EEC / as last amended by Directive
                p                                    .......
   77 /805 / EEC / the transition from one ?tage of harmonization to the next
   shall be decided on by the Council on a proposal from the Commission;
. Whereas the second stage of harmonization , introduced "by                  '
                                                              >>        .
»                      ; -  77/805/EEC     "           i r ;i • expires. on 31 December I98O
   Whereas the special criteria applicable during the third stage , which
   should begin on 1 January I98I , are dealt With in a proposal for a Directive
   submitted by ; the Commission^;                     ;i - .
   Whereas the Council will not be in a position to decideon that proposal
  before 31 December I98O :                      '        0        '  r
      ;•      :  ■ i'I "     -  ■
  Whereas , in these circumstances , the second stage should be extended by
   six months ,
   Ì0J No L 303 , 31.12.1972, p . 1 .
   ^OJ No L 338, 28.12.1977 , P. 22 .
   J0J No C 264 ,; 11.10.1980 , p . 6 .
 ---pagebreak---                                 - 2 -
HAS ADOPTED THIS DIRECTIVE :
                              Article 1
       I                                                   '
In Article 10a(l ) of Directive 72/464/EEC , "31 December I98O" is hereby
replaced by ?'30 June 198l"»
                              Article 2
                                                1
This Directive is addressed to the Member States .
Done at Brussels ,
                                       For the Council
                                        The President