CELEX: 51974PC2098
Language: en
Date: 1974-12-09
Title: Proposal for a REGULATION (EEC) OF THE COUNCIL establishing a tax on the exportation of certain goods covered by Regulation (EEC) No 1059/69 (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (74) 2098
Vol. 1974/0347
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                             COM(74)2098 final
                                                             Brussels , 9 December 1974
                                  Proposal for a
                         REGULATION ( EEC ) OF THE COUNCIL
                establishing a tax on the exportation of certain
                 goods covered by Regulation ( EEC ) No 1059/69
                  ( submitted to the Council by the Commission)
  CGM(74 ) 2098 final
 ---pagebreak---                          EXPLANATORY STATEMENT
         In the present situation of sugar shortage , "the Community has
introduced export levies and taxes to prevent exports of sugar unprocessed
or in the form of simple mixtures .
         Furthermore , export taxes have been introduced for certain pro­
cessed products containing sugar , in the fruit and vegetable , dairy product
and cereal sectors , exports of which products could worsen the sugar shortage
in the Community .
         In order to complete the latter measures , this Regulation has the
objective of taxing the export of goods outside Annex II of the Treaty
manufactured by the processing industry, and covered by Regulation (SEC)
No 1059/69 (O.J. No L 141 of 12.6.1969 , P.l)
         According to a rou.gfr estiiaate the budgetary receipts for the Com­
munity arising from this last tax , at a rate of 20 UA per 100 Kg of sugar ,
amount to about 30 million UA based on an annual export of 150.000 metric
tons of sugar contained in the goods covered by the Regulation , viz . goods
with a sucroso content of more than 35/° .
 ---pagebreak---                 PROPOSAL FOR A REGULATION ( EEC ) OP THE CODICIL
             establishing a tax on the exportation of certain goods covered
                              by Regulation (EEC ) NO 1059/69
THE COUNCIL OF THE EUROPEAN COMMUNITIES .
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) NO IO59/69 of 28 May 1969J laying
down the trade arrangements applicable to certain goods resulting from the
processing of agricultural products (l ) as last amended by Regulation (EEC )
No 1491/73 (2)1 and in particular Article 14 ( 3 ) thereof 5
Having regard to the proposal from the Commission;
Whereas , the shortage of sugar on the world market as well as the large increase
in its price as a result of this have contributed to the creation of a shortage ~
situation in the Community;
Whereas , aware of this situation, the Commission, in application of Article
16 of Regulation IOO9/67/EEC of the Council of 18 December 1969 j on "^e
common organisation of the market in sugar ( 3), as last amended by Regulation
(EEC ) NO 2476/74 (4)7 fixed a special levy on the exportation of white
sugar    and of raw sugar ;
Whereas , in spite of this measure , there are still sugar supply difficulties
in the Community; whereas this situation has led the Community to provide
for the importation of sugar financed by Community means in order to,
stabilize markets , assure the availability of supplies , and ensure that
supplies reach consumers at reasonable prices ;
( 1 ) QJ No L 141 , 12.6.1969 , p. 1
( 2) QJ No L 151 , 7.6.1973, p. 1
(3 ) QJ No L 308, 18.12.1967 , p. 1                           * .         ;
(4) ÛJ No L 264, 1.10.1974 , p. 70                '  :
 ---pagebreak---                                               - 2 -
    Whereas it has proved necessary to introduce also export levies on taxes for
     certain processed product s |
    Whereas , in order to strengthen the effect of -these measures , and also
     to give equal treatment to products of the various sectors , it is necessary
    to complete these measures with appropriate measures on all goods covered
    "by Regulation (EEC ) NO 1059/69 with a high sugar content ; whereas these
    measures must ensure that exports of these goods do not worsen the shortage
    already existing in the Community , and that the sugar prices do not have an
    undesired incidence on trade between Member States and with third countries ;
    Whereas , a tax on the exportation of these goods may constitute an appropriate
    measure ;
    HAS ADOPTED THIS REGULATION
                                           Article 1
    1 . All goods exported to third countries and covered by Regulation (EEC )
           No 1059/69 , listed in the Annex to this regulation, shall be liable to
    a tax if their sucrose content is more than 35$          weight .
    2.     The rate of this tax shall be 20 UA per 100 Kg of sucrose , including invert
           sugar expressed as sucrose .
    3.     However , the tax referred to in paragraph 1 , shall not apply to goods on
           the export of which a tax is charged pursuant to Commission Regulation
           (EEC ) NO 3348/73 of 12 December 1973 ( 5 )» amended by Regulation (EEC )
    NO 344/74 (6 ).
                                           Article 2
1 . Detailed rules for the application - of .-this Regulation shall be adoted by
        the Commission after consultation of the" Member States .
2 . The rate of the export tax referred to in Article 1 , may be changed by the
                          *     \
     Commission after consulting Member States , taking into account , in particular s
     ( 5 ) 0J . No L 242 , I3.i2.i973 , p. 16
     (6 ) 0J No L 40 , 12.2.1974 » P. 6
 ---pagebreak--- the nc.turo of the goods and their sucrose content ; the movement of prices
together with the economic considerations relatingto the application of the
tax .
                                   Article 3
This Regulation shall enter into force on 16 December 1974 »
This Regulation shall be binding in its entirety and directly appliad i-'. d
in all Member States .
Done at Brussels ,
                                                  For the Council
                                                  The President
 ---pagebreak---                                    ΛίβΠΧ
    CCT
heading                    Description of goods
    KO
 ex 17.04      Sugar confectionery, not containing cocoa , except liquorice
               extracts containing more than 10^ by weight of sugar "but not
               containing other added substances
    18.06      Chocolate and other food preparations containing cocoa
    19.01     Malt extract
    19.02      Preparations of flour , starch or malt extract , of a kind
              used as infant food or for dietetic or culinary purposes
               containing less than 50$ "by weight of cocoa
    19.03   1 Macaroni
              Macaroni.,, spaghetti and similar products                        I1
    19.04 ι patato
               Tapioca and sago , tapioca and sago
                      or other starches
                                                    substitutes obtained from
          ί
    19.05     Prepared foods obtained by the swelling or roasting of cere­
              als or cereal products (puffed rice , corn flakes and similar
              products )
    19.06      Communion wafers , empty cachets of a kind suitable for
              pharmaceutical use , sealing wafers , rice paper and similar
              products
    19.07     Bread , ships' biscuits and other ordinary bakers' wares ,
              not containing sugar , honey, eggs , fats , cheese or fruit
    19.08     Pastry , biscuits , cakes and other fine bakers' ware s , whether
              or not containing cocoa in any proportion
ex 21.01      Roasted coffee substitutes , and extracts , essences and
              concentrates thereof other than roasted chicory and extracts ,
              essences and concentrates thercf
ex 21.05      Bakers' yeast                                                   j
ex 21.07      Pood preparations not elsewhere specified or included con­
              taining sugar , milk products , cereals or products based on
              cereals
ex 22.02      Lemonade , flavoured spa waters and flavoured aerated waters ,
              and other non-alcoholic beverages , not including fruit and
              vegetable juices falling within heading Uo 20.07
              •^-oontainingriailklor milkfats
ex 29.04      Mannitol , sorhitol                                             I
ex 35.01      Casein , caseinates and other casein derivatives                j
    35.O5     Dextrins and dextrin glues , soluble or roamed starches ,
              starch glues
ex 38.12      Prepared glazings and prepared dressings with a basis of        [
              amylaceous substances                                           I