CELEX: 51975PC0271
Language: en
Date: 1975-06-11
Title: PROPOSAL FOR A COUNCIL DIRECTIVE amending Directive No 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 (75) 271
Vol. 1975/0096
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                           COM(75 ) 271 final
                                                           trussels , 11 June 1975
                          PROPOSAL TOR A COUNCIL DIRECTIVE
     amending Directive No 72/ 464/EEC on taxes other than turnover taxes
               which affect the consumption of manufactured tobacco
                 ( submitted to the Council by the Commission)
  CO!ï(75 ) 271 final
 ---pagebreak---                               EXPIRATORY ICEMORAFDUM
             Under Council Directive No 72/464/EEC of 19 December 1972
(Article 1(3 ) and (4) in conjunction with Article 7(l )), as amended by
Directive No 74/31"/®®^        25 June 1974 ? the Council must adopt , before
1 July 1975 r on "the basis of Articles 99 sncl 100 of the Treaty, a Direotive
laying down the special criteria applicable during the second stage of
the harmonization of the structures of excise duties on manufactured tobacco .
These criteria, should come into force on 1 July 1976 .
             For the excise duty on cigarettes , the main task is to fix a narrower
range than is laid down in Article 8(2 ) of the Directive of 19 December 1972
for the ratios "between the specific component and the proportional component
of the excise duty .                                                             '
             For the excise duty on other manufactured tobacco , the very structure
of the excise duty still has to be fixed .
             The preparatory work carried out by the Commission showed that for
technical reasons , before drawing up proposals for further moves to harmonize
the structures of excise duty , the problem of defining the various groups
of manufactured tobacco should first be settled . This v?as the purpose Cf
the proposal for a second Council Directive 011 taxes other than turnover taxes
which affect the consumption of manufactured tobacco ( l ) vrhich the Commission
put before the Council on 29 March 1974 "but which has still not been adopted .
             It was also seen that views still differed widely as to the
structure of the excise duty on cigarettes , in particular as regards the
introduction of a narrower range for the ratios between the specific component
end the ad valorem component of the tax as these ratios must tend towards a
single ratio which has still to be fixed .
             As the ad valorem component of the excise duty, value added tax and
trading margins are calculated on the basis of the retail selling price , and
because of the multiplier effect of these components on the cost price ,
a difference , however slight , between these components may give rise to a
 sub stanti al difference in retail selling prices .
–                                                                             -A
 ( 1 ) OJ Ho C 72 , 27 June 1974
 ---pagebreak---                                     - 2 -
           The greater divergencies m the market conditions following
the enlargement of the Community have also made it more difficult to lay
down satisfactory criteria for malcing further progress in harmonizing the
structures of excise duties on manufactured tobacco .
           Recent consultations carried out "by the Commission in order to
advance the harmonization process merely confirmed the differences in
views on the matter. Moreover, even assuming that a compromise solution     . ,
could "be found, it would be materially impossible for a decision to be
taken before 1 July 1975 » the date by which the Counoil must , in accordance
with the Directive of 19 December 1972 , adopt the special criteria applicable
during the second stage . The Commission therefore feels that the first stage
of harmonization must be extended for a year to 30 June 1977 •
 ---pagebreak---                        Proposal for a Council Directive of .......
                  amending Directive IIo 72/464/EEC on taxes other than
                  turnover taxes which affect the consumption of manu­
                                    factured tobacco     •
THIS COUNCIL OP THE EUROPEAN COIJJItMITIES ,
Having regard to the Treaty establishing the Europ em Eoonomic Community and-
in particular Articles 99 and 100 thereof |
Having regard to the proposal from the Commission 5
Having regard to the Opinion of the European Parliament 5
Having regard to the Opinion of the Economic and Social Committee }
Whereas , pursuant to Council Directive Ho 72/4S4/EEC ( l ) of 19 December 1972,
as amended by Directive Ho 74/31S/EHC ( 2) of. 25 June 1974» on taxes other then
turnover taxes which affect the consumption of manufactured tobacco , the
Council must adopt , by 30 June 1975 » a Directive laying down the special
criteria applicable after the first stage which , under Article 7(l ) covers ,
subject to Article 1(4 ), 0. period of 36 months from 1 July 1973 |
Whereas in order to lay down the special criteria applicable during the
following stage or stages , for technical reasons the Council , in accordance
with Article 3(2 ) of the abovementioned Directive , must adopt in advance
on a proposal from the Commission , the provisions necessary to determine
the way in which manufactured tobacco should be defined and classified in
groupsj
Whereas these provisions are contained in a proposal from the Commission ;
Whereas in order to lay down the special criteria applicable in the following
stage or stages , a further examination must be made of the conditions on the
market in manufactured tobacco in the enlarged Community!
Whereas it is therefore necessary to extend the first stage for a further
twelve months ,
HAS ADOPTED THIS DIRECTIVE :
                                                                           •/
     OJ No L 303 , 31 Deceraber 197?, P » 1 *
 2 ) OJ No L 180 , 3 July 1974, p . 30 .
 ---pagebreak---                                        - 2 -
                                    Art i oie 1
                                             i;o0     , -f v - ,
            In Article 7(l ) of Directive Ho 72/4^4/E3C , as amended ■by-
Directive No 74/31S/EEC , the words "period of 36 months" shall "be replaced
"by the woI'd 3 "period of 48 months".
                                    Article.. 2
            This Directive is addressed to the Member States .
Done at ..............
                                                   For the Council .  '
         1
                                                     The President .