CELEX: 51983PC0562
Language: en
Date: 1983-10-03
Title: PROPOSAL FOR A COUNCIL REGULATION ( EEC ) INTRODUCING A TAX ON CERTAIN OILS AND FATS

No C 289/6                         Official Journal of the European Communities                             25.10.83
                                                          II
                                                  (Preparatory Acts)
                                             COMMISSION
                    Proposal for a Council Regulation introducing a tax on certain oils and fats
                                                 COM(83) 562 final
                          (Submitted by the Commission to the Council on 4 October 1983)
THE COUNCIL OF THE EUROPEAN                                   Whereas in order to prevent speculation when the tax
COMMUNITIES,                                                  is introduced it should be made payable on all stocks
                                                              of more than a certain size;
Having regard to the Treaty establishing the                  Whereas the purpose of the tax provided for in this
European Economic Community, and in particular                Regulation is to stabilize the market in oils and fats;
Article 43 thereof,                                           whereas the income from it should therefore be
                                                              assigned for the financing of expenditure in the oils
                                                              and fats sector,
Having regard to the proposal from the Commission,
                                                              HAS ADOPTED THIS REGULATION:
Having regard to the opinion of the           European
Parliament,                                                                            Article 1
                                                              A tax shall be introduced with effect from 1 January
Having regard to the opinion of the Economic and              1984 on oils and fats of vegetable and animal origin
Social Committee,                                             with the exception of those intended for use other
                                                              than for food or feed, and with the exception of
                                                              butter.
Whereas butterfats are subject to a policy of
controlling production involving co-responsibility                                      Article 2
levies and quantitative restrictions on productions;
whereas there are no equivalent measures for other            1.     The tax shall be levied on products:
oils and fats and this has helped create an imbalance
                                                              (a) listed in (a) of the Annex obtained in the
between butterfats and other oils and fats;
                                                                   Community, at the point when the raw materials
                                                                   from which they are to be obtained are taken
                                                                   under surveillance in any undertaking producing
Whereas the introduction of a tax on oils and fats
                                                                   them;
other than butter with the exception of those
intended for use other than for food or feed can help         (b) listed in (a) and (b) of the Annex and placed in
reduce this imbalance; whereas it is necessary to fix              free circulation in the Community.
the amount of the tax at the level indicated below,
which is consistent with the measures taken in the
                                                               2.    The Council, acting by qualified majority on a
milk sector;
                                                              proposal from the Commission, may alter the list at
                                                               (b) of the Annex.
Whereas in order to ensure that the tax is correctly
 and uniformly collected the stage at which it is to be        3.    The tax shall be refunded where proof is
levied should be determined;                                   submitted that products on which it was levied have
                                                               been exported from the Community.
Whereas to ensure that the tax is levied on all                                         Article 3
products subject to it the Member States must
 introduce control arrangements applying to the basic          The tax shall be 7,5 ECU per 100 kilograms of
 materials;                                                    products listed in (a) of the Annex.
 ---pagebreak--- 25. 10. 83                          Official Journal of the European Communities                                     N o C 289/7
                         Article 4                                       of their use for purposes other than for food or
                                                                        feed are adequately supervised.
1.    For products listed in (a) of the Annex obtained
in the Community the amount of tax payable shall be                                           Article 6
calculated from the oil or fat content of the raw
materials from which they were extracted.                          The tax shall be levied on products listed in (a) of the
                                                                   Annex in stock on 1 January 1984 where:
This content may be fixed as a standard amount.
                                                                   (a) they form part of a quantity held by a single
2.    For the products listed in (b) of the Annex the                   natural or legal person that is in excess of a
amount of tax payable shall be calculated from the                      minimum to be determined; and
quantity of products listed in (a) of the Annex used in            (b) they are in one of the situations mentioned in
their manufacture.                                                      Article 9 (2) of the Treaty.
This quantity may be fixed as a standard amount.                                              Article 7
                         Article 5                                 The tax introduced by this Regulation shall be
                                                                   considered as forming part of the measures to
1.    The Member States shall introduce a control                  stabilize the agricultural markets and the income from
system to ensure that the tax is levied on all products            it shall be assigned for the financing of the
subject to it.                                                     expenditure of the common organization of the
                                                                   market in the oils and fats sector.
2.    This system shall involve:
(a) surveillance of the raw materials referred to in                                          Article 8
    Article 2 (1) (a) from when they enter the                     Detailed implementing rules for this Regulation
    premises of any undertaking producing oils or                  which shall in particular take account of the
    fats until they are processed or leave these                   quantities produced shall be adopted by the
    premises unaltered;                                            procedure provided for in Article 38 of Regulation
(b) the keeping of compulsory stock records,                       No 136/66/EEC.
    satisfying criteria to be determined, by producing
                                                                                              Article 9
     and importing undertakings as referred to in
    Article 2 (1);                                                 This Regulation shall enter into force on the third
                                                                   day following its publication in the Official Journal of
(c) all necessary measures to ensure that the
                                                                   the European Communities.
    destination of the oils and fats of vegetable and
     animal origin set out in paragraph (a) of the                 This Regulation shall be binding in its entirety and
    Annex which are excluded from the tax because                  directly applicable in all Member States.
                                                           ANNEX
                 CCT heading No                                       Description
                                   (a) Oils and fats of vegetable or animal origin excluding those intended for uses
                                       other than for food and feed
                 15.01             Lard, other pig fat and poultry fat, rendered or solvent-extracted
                 15.02             Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-
                                   extracted fats (including 'premierjus') obtained from those unrendered fats
                 15.03             Lard stearin, oleostearin and tallow stearin; lard oil, oleo oil and tallow oil,
                                   not emulsified or mixed or prepared in any way
                 15.04             Fats and oils, of fish and marine mammals, whether or not refined
                 15.06             Other animal oils and fats (including neat's-foot oil and fats from bones or
                                   waste)
                 15.07             Fixed vegetable oils, fluid or solid, crude, refined or purified
 ---pagebreak--- NoC289/8                            Official Journal of the European Communities                                  25.10.83
                CCT heading No                                       Description
                                   (b) Goods containing products listed in (a) or manufacturedfromthese products
                 15.12             Animal or vegetable oils and fats, wholly or partly hydrogenated, or
                                   solidified or hardened by any other process, whether or not refined, but not
                                   further prepared
                 15.13             Margarine, imitation lard and other prepared edible fats
                 15.17 B           Residues resulting from the treatment of fatty substances or animal or
                                   vegetable waxes
            ex 16.04               Prepared or preserved fish, excluding caviar and caviar substitutes containing
                                   oils or fats other than from milk
            ex 17.04               Sugar confectionery not containing cocoa, excluding liquorice extract and
                C&D                chewing gum, containing oils or fats other than from milk
            ex 18.06               Chocolate and other food preparations containing cocoa, excluding cocoa
                                   powder, containing oils or fats other than from milk
            ex 19.02               Preparations of flour, meal, starch or malt extract, of a kind used as infant
                                   food or for dietetic or culinary purposes, containing less than 50 % by
                                   weight of cocoa and containing oils or fats other than from milk
                 19.08             Pastry, biscuits, cakes and other fine bakers' wares, whether or not
                                   containing cocoa in any proportion
            ex 20.02               Vegetables prepared or preserved otherwise than by vinegar or acetic acid,
                                   containing oils or fats other than from milk
            ex 21.04               Sauces, mixed condiments and mixed seasonings, containing oils or fats
                                   other than from milk
             ex 21.05              Soups and broths, in liquid, solid or powder form, homogenized composite
                                   food preparations, containing oils or fats other than from milk
             ex 21.07              Food preparations not elsewhere specified or included, containing oils or
                                   fats otner"than from milk
             ex 23.07              Sweetened forage, other preparations of a kind used in animal feeding,
                                   containing oils or fats other than from milk
             Proposal for Council Regulations
              I. amending Regulation (EEC) No 1411/71 as regards the fat content of drinking milk
             II. amending Regulation (EEC) No 1269/79 with regard to the terms for the disposal of
                 butter at a reduced price for direct consumption
                                                      COM(83) 611 final
                           (Submitted by the Commission to the Council on 7 October 1983)
                                                               I
              Proposal for a Council Regulation amending Regulation (EEC) No 1411/71 as regards
                                               the fat content of drinking milk
THE COUNCIL OF THE EUROPEAN                                         Having regard to the opinion of the European
COMMUNITIES,                                                        Parliament,
Having regard to the Treaty establishing the
European Economic Community, and in particular                      Whereas under Council Regulation (EEC) N o
Articles 42 and 43 thereof,                                         1411/71 of 29 June 1971 laying down additional rules
                                                                    on the common organization of the market in milk
 Having regard to the proposal from the Commission,                 and milk products for products falling within tariff