CELEX: 51981PC0580
Language: en
Date: 1981-10-20
Title: Proposal for a COUNCIL DIRECTIVE 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 (81) 580
Vol. 1981/0177
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                               COM(81)580 final
                                               Brussels , 20 October 1981
                              Proposal for a
                             COUNCIL DIRECTIVE
      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 )
 C0MC81 ) 580 final
 ---pagebreak---                               Explanatory memorandum
                    ■i
                    *• '                                                       ^
1 . Council Directive 7,2/464/EEC of 19 December 1972 provides that the
                           »
structure of excise . duties on cigarettes shall "be harmonised in several
                    3 .    %
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 4 the effects produced during_ the stage in progress by
the measures introduced, by the Member States (Article 1(4 ) of the Directive )
                     1 '■ I
                       ' ;V '                                                 :
2. The first stage of jjharmonisation 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
                                   ?
77/8O5/EEC of 19 December 1977 supplementing the basid Directive of
19 December 1972 , began on 1 July 1978 and ran originally until
31 December 1980 . That period was extended for six months by Directive
80/1275/EEO of 22 December 1980^ and a for a further six months by
Directive 8I/463/EEC of 24 June 1981^ and expires on 31 December 1981.
4 * On 1 July 1980 , the Commission laid before the Council a proposal for
                      . £                     ,
a Directive relating tSJ the criteria which should govern further
harmonisation during a third stage .
1OJ No L 303 , 31.12.1972 , p. 1 .
20J No L 338 , 20.12.1977 , p. 22 .
30J No L 375 , 31.12.1980 , p.- 76 .
40J No L 183 , 4.7.1981 , p. 32 .
50J No C 264 , II.IO.1980 , p. 6
 ---pagebreak---                                     - 2 -
Tlie Opinion of the Economic ' and Social Committee was delivered on
25 February 1931 ^ » 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 harm on is at ion . The
Commission undertook to present its study to Parliament before 31 March
1982 .
5.   Accordingly , so as to avoid a legal hiatus , the Commission is obliged
to propose a further extension of the second stage .    This extension must
be sufficiently long to allow Parliament to examine the study and deliver
its opinion on the proposal for a Directive on the third stage and allow
the Council to decide on that proposal .
The extension must therefore cover at least the period up to 31 December
1982 .
                      /
  OJ No C 138 , 9.6.1981 . p. 47
 ---pagebreak---                      Proposal for a Council Directive
      amending Directive 72/464/EEC on taxes other than turnover
      taxes which affect the consumption of manufactured tobacco
THE COUNCIL OP THE EUROPEAN COMMUNITIES ,    -
Having regard to the Treaty establishing the European Economic Community ,
and in particular Articles 99 an^ 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 ,
Whereas , under Council Directive 72/464,'^EEC^,  as last amended by
                      2
Directive 81/46 3/EEC , the transition from one stage 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 Council Directive
72/805/EEC^, expires on 31 December 1981 ;
Whereas the special criteria applicable during the third stage are dealt
with in a, proposal for a Directive presented by the Commission4 ;
 X0J No L 303 , 31.12.1972 , p. 1 .
20J  No L 183 , 4.7.1981 , p. 32 .
 30J No L 338 , 20.12.1977 , P. 22 . '
40J  No C 264 , 11.10.1980 , p. 6 .                 •
 ---pagebreak--- Whereas the opinion of the Economic arid Social Committee was delivered on
25 February IjOl ^ and the opinion of the European Parliament will "be
delivered only following examination of 3 detailed study on the effects
of proceeding with harmonization ; whereas the study will not "be available
until March 1982 ;
Whereas , in these circurnstanc.es , a sufficiently long extension of the
second stage is         necessary to enable the European Parliament to
deliver its opinion and to allow the Council to decide on the rules for
the application of a third stage of harmonization , ,
HAS ADOPTED THIS DIRECTIVES
                                  Article 1
In Article 10a ( l ) of Directive 72/464/EEC , " 31 December I98I" is hereby
replaced by " 31 December 1982 ".
                                  Article 2
This Directive is addressed to the Member States .
Done at Brussels ,
                                                        For the Council
                                                         The President
 OJ No C 138 . 9.6.1981 , p. 47 .