CELEX: 51989PC0527
Language: en
Date: 1989-12-07
Title: AMENDED PROPOSAL FOR A COUNCIL DIRECTIVE ON THE APPROXIMATION OF THE RATES OF EXCISE DUTY ON ALCOHOLIC BEVERAGES AND ON THE ALCOHOL CONTAINED IN OTHER PRODUCTS

N o C 12/12                           Official Journal of the European Communities                                 18. 1. 90
               Amended proposal for a Council Directive on the approximation of the rates of excise duty on
                             alcoholic beverages and on the alcohol contained in other products
                                                      COM(89) 527 final
                                     (Submitted by the Commission on 6 November 1989)
                                                         (90/C 12/07)
                     ORIGINAL PROPOSAL i                                              AMENDED PROPOSAL
 THE COUNCIL OF THE EUROPEAN COMMUNITIES,                          THE COUNCIL OF THE EUROPEAN COMMUNITIES,
 Having regard to the Treaty establishing the European             Unchanged
 Economic Community, and in particular Article 99
 thereof,
 Having regard to the proposal from the Commission,                Unchanged
 Having regard      to   the   opinion   of   the  European        Unchanged
 Parliament,
 Having regard to the opinion of the Economic and                  Unchanged
 Social Committee,
 Whereas Council Directives . . . lay down provisions             Unchanged
 relating to the structures of excise duties applicable
 respectively to alcohol, wine, beer and intermediate
 products;
 Whereas for the purpose of establishing an internal              Whereas, to establish a convergence process, it is
 market without frontiers it is necessary to apply common         necessary to fix target rates of excise duty on alcohol,
 rates of excise duty to each of these products;                  wine, beer and intermediate products;
Whereas it is necessary to provide for the periodic               Whereas it is necessary to make provision for adjustment
 adjustment of those common rates;                                of these target rates in order to take account of the
                                                                  requirements of sectoral policies;
                                                                  Whereas these target rates cannot be applied
                                                                  immediately because of the diverse situations in Member
                                                                  States; whereas, therefore, flexibility of rates should be
                                                                  introduced in the form of minimum rates in order to
                                                                  achieve an internal market without frontiers on 1 Jan-
                                                                  uary 1993;
                                                                  Whereas the minimum and objective rates should be
                                                                  adapted to the trend in prices, and that it is pointed out
                                                                  these decisions shall be taken by the Council under a
                                                                  simplified procedure;
Whereas a reduced rate should be applied to unde-                 Unchanged
natured alcohol used in the preparation of perfumes,
toiletries and cosmetics;
(') COM(87) 328 final.
 ---pagebreak---  18. 1. 90                              Official Journal of the European Communities                            N o C 12/13
                      ORIGINAL PROPOSAL                                                AMENDED PROPOSAL
Whereas the excise duty on intermediate products should           Whereas the most appropriate method of levying excise
be charged by reference to their volume;                          duty on intermediate products is based on volume;
Whereas different rates of excise duty should be applied          Whereas the consumption pattern of sparkling wine
to still wine and sparkling wine;                                 differs from that of still wine; whereas, in line with
                                                                  practices in Member States, different rates should be
                                                                  applied to these two types of product;
Whereas the excise duty on beer should be charged by              Whereas the method of taxation for beer differs from
reference to the original gravity of the product,                 that for wine in a large number of Member States;
                                                                  whereas, however, there must be some balance between
                                                                  the levels of taxation resulting from these different
                                                                  methods;
                                                                  Whereas the only possible basis for levying excise duty
                                                                  on the alcohol contained in other beverages is the
                                                                  volume of pure alcohol;
                                                                  Whereas, lastly, Member States may unilaterally adjust
                                                                  their rates of excise duty provided that they move closer
                                                                  to the target rates;
HAS ADOPTED THIS DIRECTIVE:                                       HAS ADOPTED THIS DIRECTIVE:
                           Article 1                                                        Article 1
Not later than 31 December 1992 Member States shall               Member States shall apply target rates of excise duty on
apply common rates of excise duty on alcoholic                    alcoholic beverages and on the alcohol contained in
beverages and on the alcohol contained in other                   other products in accordance with the rules laid down in
products in accordance with this Directive.                       this Directive.
                                                                                           Article la
                                                                  Not later than 1 January 1993 Member States shall apply
                                                                  minimum rates of excise duty in accordance with the
                                                                  rules laid down in the Directive.
                           Article 2                                                        Article 2
The products covered by this Directive are:                       Unchanged
— alcohol and alcoholic          beverages   as defined    in
     Directive . . .,
— intermediate products as defined in Directive . . .,
— wine as defined in Directive . . .,
— beer as defined in Directive . . ..
                           Article 3                                                       Article 3
The common rates of excise duty laid down in this                 Every two years, and for the first time not later than 31
Directive shall be adjusted periodically in accordance            December 1994, the Council, acting on the basis of a
with provisions to be established before 1 January 1989           report and, where appropriate, a proposal from the
in a directive adopted by the Council acting on a                 Commission, shall examine the target rates and the
proposal from the Commission.                                     minimum rates and shall, acting unanimously, make the
                                                                  necessary adjustments.
 ---pagebreak--- N o C 12/14                           Official Journal of the European Communities                                18. 1.90
                     ORIGINAL PROPOSAL                                              AMENDED PROPOSAL
                                                                Without prejudice to the first paragraph, every two
                                                                years, and for the first time not later than 31 December
                                                                 1994, the Council, acting by a qualified majority on a
                                                                proposal from the Commission, and after consultation
                                                                with the European Parliament shall adjust the rates in
                                                                order to maintain their real value.
                          Article 4                                                       Article 4
1.    The common rate of excise duty on alcohol                 The target rates of excise duty on the alcohol contained
contained in alcoholic beverages other than those               in beverages other than those referred to in Articles 5, 6
referred to in Articles 5 to 7 below and on the alcohol         and 7 and on the alcohol contained in foodstuffs shall be
contained in foodstuffs shall be ECU 1 271 per hectolitre       ECU 1 398,1 per hectolitre of pure alcohol.
of pure alcohol.
2.    A reduced rate of ECU 424 per hectolitre of pure
alcohol shall be applied to undenatured ethyl alcohol
contained in perfumes, toiletries and cosmetics.
                                                                                         Article 4a
                                                                The minimum rate of excise duty on the alcohol
                                                                contained in beverages other than those referred to in
                                                                Articles 5a, 6a and 7a and on the alcohol contained in
                                                                foodstuffs shall be ECU 1 118,5 per hectolitre of pure
                                                                alcohol.
                         Article 5                                                        Article 5
The common rate of excise duty on intermediate                  The target rate of excise duty on intermediate products
products shall be ECU 85 per hectolitre of product.             shall be ECU 93,5 per hectolitre of product.
                                                                                         Article 5 a
                                                                The minimum rate of excise duty on intermediate
                                                                products shall be ECU 74,8 per hectolitre of product.
                         Article 6                                                       Article 6
The common rate of excise duty on wine shall be:                The target rate of excise duty on wine shall be:
— as regards still wine, ECU 17 per hectolitre of               — as regards still wine, ECU 18,7 per hectolitre of
   product,                                                         product,
— as regards sparkling wine, ECU 30 per hectolitre of           — as regards sparkling wine, ECU 33 per hectolitre of
   product.                                                        product.
                                                                                         Article 6a
                                                                The minimum rate of excise duty on wine shall be:
                                                                — as regards still wine, ECU 9,35 per hectolitre of
                                                                   product,
                                                                — as regards sparkling wine, ECU 16,5 per hectolitre of
                                                                   product.
 ---pagebreak---  18. 1.90                             Official Journal of the European Communities                            N o C 12/15
                    ORIGINAL PROPOSAL                                                AMENDED PROPOSAL
                         Article 7                                                        Article 7
The common rate of excise duty on beer shall be ECU             The target rate of excise duty on beer shall be ECU
1,32 per hectolitre/degree Plato of finished product at a        1,496 per hectolitre/degree Plato of finished product.
temperature of 15 °C.
                                                                                         Article 7a
                                                                The minimum rate of excise duty on beer shall be ECU
                                                                0,748 per hectolitre/degree Plato of finished product.
                                                                                         Article 7b
                                                                With effect from 1 January 1993, Member States may
                                                                adjust their excise-duty rates provided that they move
                                                                closer to the target rates laid down in this Directive:
                         Article 8                                                       Article 8
Member States shall bring into force the laws, regu-            Unchanged
lations and administrative provisions necessary to comply
with this Directive not later than 31 December 1992.
They shall forthwith inform the Commission of any
provisions of national law which they adopt in the field
governed by this Directive.
                         Article 9                                                       Article 9
This Directive is addressed to the Member States.               Unchanged