CELEX: 51990PC0433
Language: en
Date: 1990-11-07
Title: PROPOSAL FOR A COUNCIL DIRECTIVE AMENDING COUNCIL DIRECTIVES 72/464/EEC AND 79/32/EEC ON TAXES OTHER THAN TURNOVER TAXES WHICH ARE LEVIED ON THE CONSUMPTION OF MANUFACTURED TOBACCO

N o C 322/16                                  Official Journal of the European Communities                                     21. 12. 9 0
               Proposal f o r a Council Directive amending Council Directives 72/464/EEC a n d 79/32/EEC o n
                taxes other t h a n turnover taxes which are levied o n the consumption of manufactured tobacco
                                                            CC>M(90) 433 final
                                          (Submitted by the Commission    on 27 September 1990)
                                                               (90/C 322/03)
T H E COUNCIL OF T H E EUROPEAN COMMUNITIES,                             Whereas, since a majority of M e m b e r States traditionally
                                                                         exempt certain types of manufactured tobacco, exemptions
                                                                         for special uses should be established in this Directive;
Having regard t o the Treaty establishing the European
E c o n om ic C o m m u n i t y , a n d in particular Article 9 9        Whereas, since the definitions of the tobacco products are
thereof,                                                                 completely exhaustive, it is therefore appropriate t o delete
                                                                         the reference t o subheading 24.02 E of the C o m m o n
                                                                         Customs Tariff f r o m Article 2 (3) a n d (4) of Directive
Having regard t o the proposal f r o m the Commission,                   79/32/EEC;
                                                                         Whereas Article 8 of Directive 79/32/EEC has become
Having regard t o the opinion of the European Parliament,
                                                                         redundant- a n d should therefore be deleted,
Having regard t o the opinion of the Economic a n d Social
                                                                         HAS ADOPTED THIS DIRECTIVE:
Committee,
Whereas Council Directive 72/464/EEC O), as last amen­                                                   Article 1
ded by Directive... ( 2 ), lays d o w n general provisions
relating t o excise duties o n manufactured tobacco a n d                Council Directive 72/464/EEC is hereby amended as
special provisions relating t o the structure of excise duties           follows:
applicable t o cigarettes;
                                                                         1. Article 4 is amended as follows;
Whereas Council Directive 79/32/EEC ( 3 ), as amended by
                                                                             (a) in paragraph 1, the phrase 'national a n d imported
Directive 80/369/EEC ( 4 ), a n d by the Act of Accession of
                                                                                 cigarettes' is replaced by 'cigarettes manufactured in
Portugal and Spain, laid d o w n the definitions of the
                                                                                 the Community a n d those imported f r o m n o n -
different types of manufactured tobacco;
                                                                                 member countries';
Whereas, in Articles 4 (1) and 6 (2) of Council Directive                    (b) in paragraph 2, after 'cigarettes', the following
72/464/EEC, the concepts of importation a n d release f o r                      phrase is a d d e d : 'in accordance with the provisions
                                                                                 of Directive ...'.
consumption should be amended in connection with the
abolition of t a x frontiers;
                                                                         2. Article 5 (1) is replaced by the following:
Whereas, in Article 5 (1) of Council Directive 72/464/EEC,                   '1. Manufacturers and importers in the Community
the concept of manufacturer should be defined as the                         shall be free t o determine the m a x i m u m retail selling
natural or legal person w h o actually prepares the tobacco                  price f o r each of their products f o r each M e m b e r State
products and w h o sets the m a x i m u m retail selling price for           for which the products in question are t o b e released f o r
each of the Mem ber States f o r which the products in                       consumption. T h e natural o r legal person w h o converts
question are t o be released f o r consumption;                              the tobacco into manufactured products prepared f o r
                                                                             retail sale shall be deemed t o be a manufacturer.'
Whereas, in Article 6 of Council Directive 72/464/EEC, f o r             3. Article 6 is amended as follows:
the purpose of simplifying collection of the t a x and of
preventing certain types of evasion o r avoidance with                       (a) T h e following third subparagraph is added t o
regard t o value added tax, this t a x should be calculated on                   paragraph 1 :
the basis of the m a x i m u m retail selling price when the V A T
and excise duties are collected by way of tax-stamps;                            ' M e m b e r States which collect value added t a x a t
                                                                                 source by means of t a x stamps, in the same way as
                                                                                 excise duty, shall calculate value added t a x o n the
                                                                                 m a x i m u m retail selling price.'
 (!) OJ N o  L 303, 31. 12. 1972, p. 1.
 (2) OJ N o  C 12, 18. 1. 1990, p. 4 [COM(89) 525 final].
 (3) OJ N o  L 10, 16. 1. 1979, p. 8.                                        (b) In paragraph 2, first line, the w o r d 'national' is
 (4) OJ N o  L 90, 3. 4. 1980, p. 42.                                            deleted.
 ---pagebreak--- 21. 12. 9 0                                                   Official J o u r n a l of t h e E u r o p e a n C o m m u n i t i e s                                    N o C 322/17
4. T h e following Article 6a is inserted:                                                                 (b) in p a r a g r a p h 4 , 'falling w ithin subheading 24.02 E of
                                                                                                                t h e C o m m o n C u s t o m s T a r i f f ' is deleted.
     'Article 6a
                                                                                                     3. Article 8 of Council Directive 7 9 / 3 2 / E E C of 18 D e ­
     T h e following m a y b e e x e m p t e d f r o m excise d u t y :                                   cember 1978 is repealed.
     (a) d e n a t u r e d m a n u f a c t u r e d t o b a c c o used f o r industrial               4. In Article 9 (2), t h e first s u b p a r a g r a p h is deleted.
          o r horticultural p u r p o s e s ;
     (b) m a n u f a c t u r e d t o b a c c o w h i c h is destroyed u n d e r
          administrative supervision;                                                                                                         Article 3
     (c) m a n u f a c t u r e d t o b a c c o w h i c h is solely intended f o r                   W h e r e necessary, t h e C o m m u n i t y measures t o give effect t o
          scientific tests connected w i t h t h e determination of                                 t h e provisions of this Directive, shall b e a d o p t e d by t h e
          t a r a n d / o r nicotine levels.                                                        Commission according t o t h e p r o c e d u r e provided f o r in
                                                                                                    Title VI of Council Directive ... concerning t h e general
    M e m b e r States shall determine t h e conditions a n d                                       a r r a n g e m e n t s f o r p r o d u c t s subject t o excise d u t y a n d o n t h e
    formalities t o w h i c h t h e abovementioned exemptions                                       h o l d i n g a n d m o v e m e n t of such p r o d u c t s ( ! ).
    a r e subject.'
5. Article 12 (1) is a m e n d e d a s f o l l o w s :
                                                                                                                                             Article 4
     (a) in p a r a g r a p h 1, first s u b p a r a g r a p h , t h e second
          sentence is d e l e t e d ;                                                               T h e M e m b e r States shall bring i n t o force t h e laws,
                                                                                                    regulations o r administrative provisions necessary t o
    (b) in p a r a g r a p h 1 t h e second s u b p a r a g r a p h is deleted.                     comply w i t h this Directive n o t later t h a n 3 1 December
                                                                                                    1992.
                                       Article 2                                                    W h e n t h e M e m b e r States a d o p t such provisions they shall
                                                                                                    c o n t a i n a reference t o this Directive o r shall b e ac­
C o u n c i l Directive 7 9 / 3 2 / E E C is h e r e b y a m e n d e d a s
                                                                                                    c o m p a n i e d b y such a reference o n official publication. T h e
follows:
                                                                                                    M e m b e r States shall lay d o w n t h e m a n n e r in w h i c h such
1. Article 1 is a m e n d e d a s f o l l o w s :                                                   reference shall b e m a d e .
    (a) in p a r a g r a p h 1, t h e figure ' 1 ' is d e l e t e d ;
                                                                                                                                             Article 5
    (b) p a r a g r a p h 2 is repealed.
2. Article 2 is a m e n d e d a s f o l l o w s :                                                   T h i s Directive is addressed t o t h e M e m b e r States.
    (a) in p a r a g r a p h 3, 'falling wi t hi n subheading 24.02 E of
         t h e C o m m o n C u s t o m s T a r i f f ' is d e l e t e d ;                           ( J ) See p a g e 1 o f this Official Journal [CC)M(90) 4 3 1 final].