CELEX: 51985PC0150
Language: en
Date: 1985-04-19
Title: PROPOSAL FOR A COUNCIL DIRECTIVE LAYING DOWN CERTAIN RULES ON INDIRECT TAXES WHICH AFFECT THE CONSUMPTION OF ALCOHOLIC DRINKS

No C 114/6                              Official Journal of the European Communities                                      8. 5. 85
                                                               II
                                                       (Preparatory Acts)
                                                  COMMISSION
             Proposal for a Council Directive laying down certain rules on indirect taxes which affect the
                                                consumption of alcoholic drinks
                                                      COM(85) 150 final
                               (Submitted by the Commission to the Council on 24 April 1985)
                                                         (85/C 114/08)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,'                          Whereas steps in this direction will assist convergence of
                                                                   national tax systems;
Having regard to the Treaty establishing the European
Economic Community, and in particular Articles 99 and              Whereas such measures can contribute to the progressive
100 thereof,                                                       establishment of balance on the wine market;
Having regard to the proposal from the Commission,                 Whereas France should be authorized not to apply the
                                                                   provisions of this Directive in its overseas departments,
                                                                   in view of the special situation of those territories,
Having regard to the opinion of the European Par-
liament,
                                                                   HAS ADOPTED THIS DIRECTIVE:
Having regard to the opinion of the Economic and
Social Committee,                                                                                  Article 1
                                                                    1.     Member States applying an excise duty to still wine
Whereas the application of taxes affecting the                     shall apply a single excise duty rate fixed by reference to
consumption of alcoholic drinks should not distort
                                                                   volume.
competition between these products; whereas the
achievement of this objective requires approximation of
the rates of excise duty and value added tax affecting all         2.      For the purposes of this Directive, 'still wine'
alcoholic drinks;                                                  means:
                                                                      (i) table wines, as defined in point 11 of Annex II to
Whereas the process of approximation must be realized                     Council Regulation (EEC) No 337/79 ( x );
in stages; whereas it is possible, as of now, to adopt
measures designed to facilitate the subsequent approxi-              (ii) quality wines produced in specified regions, as
mation of rates;                                                          defined       in Council Regulation      (EEC)       No
                                                                          338/79 ( 2 );
Whereas it is desirable to provide for a single excise rate
                                                                    (iii) wines similar to those referred to under (i) and (ii)
to be levied by volume on still wine in those Member
                                                                          produced in non-member countries; and
States which levy an excise on this drink;
                                                                    (iv) all non-sparkling beverages falling within heading
Whereas it is desirable to provide that the excise duty per               No 22.07 of the Common Customs Tariff with an
degree of alcohol in still wine must not exceed that on                   actual alcoholic strength exceeding 8,5 % by volume
alcohol in the most-sold category of beer;                                but not exceeding 12 % by volume or with a total
                                                                          alcoholic strength not exceeding 15 % by volume.
Whereas it is desirable to reduce the divergences within
each Member State in the rates of value added tax                                                   Article 2
applied to alcoholic drinks and, as a first step, to require
each Member State to apply the same rate of value                   1.     Member States which levy an excise duty on still
added tax to wine and beer, the same rate of value                 wine    shall take the measures necessary to ensure that the
added tax to spirits and the same rate of value added tax           ratio  of the excise duty levied on a given quantity of still
to fortified wine and similar products; whereas a limited          wine     to the excise duty levied on the same quantity of
period of adaptation may be granted to Luxembourg to
bring into line its rates of value added tax on wine and            (') O J N o L 5 4 , 5. 3. 1979, p. 1.
beer;                                                               O OJ No L 54, 5. 3. 1979, p. 48.
 ---pagebreak---  8. 5. 85                                 Official Journal of the European Communities                               No C 114/7
 beer belonging to the most-sold beer category on the                                           Article 6
 markets of those Member States does not exceed the
 ratio obtained by comparing the alcoholic strengths of               1.    The Council, acting on a proposal from the
 the two beverages.                                                   Commission, shall, before 1 January 1989, fix by
                                                                      decision the date by which each Member State shall
 2.     For the purposes of this Directive, beer is as                apply a single rate of value added tax to all alcoholic
 defined in Article 2 of Council Directive . . . of . . .             drinks.
 concerning the harmonization of excise duties on beer.
                                                                      2.    Pending the Council decision referred to in
 3.     For the purpose of establishing the ratio obtained
                                                                      paragraph 1, those Member States which, on the date of
 by comparing the alcoholic strength of still wine and that
                                                                      implementation of this Directive:
 of the most-sold category of beer, the alcoholic strength
 of still wine is considered to be 11 % by volume for all              (i) apply a single rate of value added tax to all alcoholic,
 Member States.                                                            drinks shall continue to do so;
                           Article 3                                  (ii) apply more than one rate of value added tax to
 1.     Within a Member State, the same rate of value                      alcoholic drinks may not introduce additional rates
 added tax provided for in Council Directive 67/227/                       and may only change the existing rates without in-
 EEC (l) shall apply to still wine and to beer.                            creasing the absolute difference between the highest
                                                                           and lowest rates applied to any alcoholic drink.
 2.     By way of derogation from paragraph 1, the Grand
 Duchy of Luxembourg shall be authorized, to the extent
 that it does not apply the same rate of value added tax to                                     Article 7
 still wine and to beer on the date of implementation of              1.    Member States shall bring into force, not later than
 this Directive, to postpone doing so until 1 January 1987.           1 January 1986, the laws, regulations and administrative
                                                                     provisions necessary to comply with this Directive. They
                           Article 4                                 shall forthwith inform the Commission thereof.
Within a Member State, the same rate of value added tax
 shall apply to all alcoholic drinks falling within the scope        2.     Member States shall communicate to the
 of Council Directive . . . of . . . concerning the harmon-          Commission the texts of the main provisions of national
 ization of excise duties on alcohol.                                law which they adopt in the field governed by this
                                                                     Directive.
                           Article 5
                                                                                                Article 8
Within a Member State, the same rate of value added tax
 shall apply to all alcoholic drinks falling within the scope         The French Republic shall be authorized not to
 of Council Directive . . . of . . . concerning the harmon-           implement the provisions of this Directive in the French
ization of excise duties on fortified wine and similar                overseas departments.
products.
                                                                                                Article 9
 O OJ No 71, 14. 4. 1967, p. 1301/67.                                 This Directive is addressed to the Member States.
               Proposal for a Council Directive concerning the harmonization of excise duties on fortified wine
                                                       and similar products
                                                        COM(85) 151 final
                                 (Submitted by the Commission to the Council on 24 April 1985)
                                                          (85/C 114/09)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                             Having regard to the opinion of the Economic and
                                                                     Social Committee,
Having regard to the Treaty establishing the European
Economic Community, and in particular Articles 99 and
100 thereof,                                                         Whereas the creation of a common market with charac-
                                                                     teristics similar to those of an internal market implies
Having regard to the proposal from the Commission,                   that the conditions of competition should not be
                                                                     distorted, and that persons, goods, services and capital
Having regard to the opinion of the European Par-                    may move about within it without hindrance of any
liament,                                                             kind;