CELEX: 51987PC0328
Language: en
Date: 1987-08-21
Title: PROPOSAL FOR A COUNCIL DIRECTIVE ON APPROXIMATION OF THE RATES OF EXCISE DUTY ON ALCOHOLIC BEVERAGES AND ON THE ALCOHOL CONTAINED IN OTHER PRODUCTS

No C 250/4                               Official Journal of the European Communities                                  18. 9. 87
2.    Member States shall refrain from increasing the               Cigars and cigarillos
rates or enlarging the scope of those excise duties or
                                                                    ad valorem duty plus VAT
indirect taxes which give rise to taxation on importation
and remission of tax on exportation or to frontier                  (as a % of the retail price): between 34 and 36 % ;
controls.                                                           Smoking tobacco
                                                                    ad valorem duty plus VAT
3.    Paragraphs 1 and 2 shall not apply to the excise
duties on manufactured tobacco, alcoholic beverages and             (as a % of the retail price): between 54 and 56 % ;
mineral oils.                                                       Other manufactured tobacco
                                                                    ad valorem duty plus VAT
4.    Pending the adoption of provisions concerning the
rates and/or amounts of excise duty which will have to              (as a % of the retail price): between 41 and 43 %.
be applied in the Community in order to permit the
abolition of import taxation and of export tax remission            Mineral oils
in trade between Member States, the latter may alter the            Leaded petrol and medium oils used as propellant per
rates of excise duty applied to the products set out below          1 000 litres: 340 ECU;
on condition that they move towards the following levels
or amounts:                                                         Unleaded petrol per 1 000 litres: 310 ECU;
                                                                    Liquified petroleum gas (LPG) per 1 000 litres: 85 ECU;
Alcoholic beverages
                                                                    Diesel oil per 1 000 litres: 177 ECU;
Potable spirits (per hi of pure alcohol): 1 271 ECU,
                                                                    Heating gas-oil and medium oils used as fuels other than
Intermediate products (per hi): 85 ECU,                             propellants per 1 000 litres: 50 ECU;
Wines: 17 ECU,                                                      Heavy fuel oil per 1 000 kg: 17 ECU.
Beers per degree Plato per hi: 1,32 ECU.                                                      'Article 3
                                                                    The Member States shall communicate to the
Manufactured tobacco
                                                                    Commission the text of all the provisions of national law
                                                                    which they adopt in the field covered by this Directive.
Cigarettes: specific excise in (ECU per 1 000): 19,5 ECU
 + ad valorem duty plus VAT                                                                   Article 4
(as a % of the retail price): between 52 and 54 % ;                 This Directive is addressed to the Member States.
              Proposal for a Council Directive on approximation of the rates of excise duty on alcoholic
                                   beverages and on the alcohol contained in other products
                                                       COM(87) 328 final
                                (Submitted by the Commission to the Council on 7 August 1987)
                                                         (97/C 250/04)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                            Whereas Council Directives . . . lay down provisions
                                                                    relating to the structures of excise duties applicable
                                                                    respectively to alcohol, wine, beer and intermediate
Having regard to the Treaty establishing the European               products;
Economic Community, and in particular Article 99
thereof,
                                                                    Whereas for the purpose of establishing an internal
                                                                    market without frontiers it is necessary to apply common
Having regard to the proposal from the Commission,                  rates of excise duty to each of these products;
                                                                    Whereas it is necessary to provide for the periodic
Having regard to the opinion of the European Par-                   adjustment of those common rates;
liament,
                                                                    Whereas a reduced rate should be applied                  to
Having regard to the opinion of the Economic and                    undenatured alcohol used in the preparation               of
Social Committee,                                                   perfumes, toiletries and cosmetics;
 ---pagebreak--- 18.9.87                                  Official Journal of the European Communities                             N o C 250/5
Whereas the excise duty on intermediate products should             referred to in Articles 5 to 7 below and on the alcohol
be charged by reference to their volume;                            contained in foodstuffs shall be 1 271 ECU per hectolitre
                                                                    of pure alcohol.
Whereas different rates of excise duty should be applied
to still wine and sparkling wine;                                   2.    A reduced rate of 424 ECU per hectolitre of pure
                                                                    alcohol shall be applied to undenatured ethyl alcohol
Whereas the excise duty on beer should be charged by                contained in perfumes, toiletries and cosmetics.
reference to the original gravity of the product,
                                                                                             Article 5
HAS ADOPTED THIS DIRECTIVE:
                                                                    The common rate of excise duty on intermediate
                          Article 1                                 products shall be 85 ECU per hectolitre of product.
Not later than 31 December 1992 Member States shall
apply common rates of excise duty on alcoholic                                               Article 6
beverages and on the alcohol contained in other
products in accordance with this Directive.                         The common rate of excise duty on wine shall be:
                                                                    — as regards still wine, 17 ECU per hectolitre of
                          Article 2                                     product,
The products covered by this Directive are:                         — as regards sparkling wine, 30 ECU per hectolitre of
                                                                        product.
— alcohol and alcoholic         beverages    as   defined   in
    Directive . . . ,
                                                                                             Article 7
— intermediate products as defined in Directive . . . ,
                                                                    The common rate of excise duty on beer shall be 1,32
— wine as defined in Directive . . . ,                              ECU per hectolitre/degree Plato of finished product at a
— beer as defined in Directive . . .   .                            temperature of 15 °C.
                          Article 3                                                          Article 8
The common rates of excise duty laid down in this                   Member States shall bring into force the laws, regu-
Directive shall be adjusted periodically in accordance              lations and administrative provisions necessary to comply
with provisions to be established before 1 January 1989             with this Directive not later than 31 December 1992.
in a Directive adopted by the Council acting on a                   They shall forthwith inform the Commission of any
proposal from the Commission.                                       provisions of national law which they adopt in the field
                                                                    governed by this Directive.
                          Article 4
                                                                                             Article 9
1.     The common rate of excise duty on alcohol
contained in alcoholic beverages other than those                   This Directive is addressed to the Member States.