CELEX: 51992PC0369(02)
Language: en
Date: 1992-09-24
Title: Amended proposal for a COUNCIL DIRECTIVE on the harmonization of the structures of the excise duties on alcoholic beverages and on the alcohol contained in other products

COMMISSION OF THE EUROPEAN COMMUNITIES
                                              COM(S2) 369 final
                                              Brussels» 24 September 1992
                            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
                            Amended proposal for a
                               COUNCIL DIRECTIVE
         on the harmonization of the structures of the excise duties
             on alcoholic beverages and on the alcohol contained
                               in other products
           (presented by the Commission pursuant to Article 149(3)
                              of the EEC Treaty)
SpïP
 ---pagebreak---                                                                                                  -\j
                                      Explanatory Memorandum.
On 6 November 1989 the Commission presented to the Council an aiended 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 (1), and on the 27 Septeiber 1990 the Conission presented a
second proposal for a Directive on the same excise duties, this time dealing with the
harmonization of their structures (2).
On 5 July 1990 the Economic and Social Committee gave its opinion on the rates proposal and on
30 January 1991 it gave its opinion on the structures proposal (3).
The European Parliament gave its opinion on the rates proposal on 10 March 1992 (4) on the basis
of a report drawn up by the Committee on Economic and Monetary Affairs and Industrial Policy. A
total of 27 of the amendments proposed in the report were adopted by Parliament on that date.
The Commission has taken up one of the amendments adopted by Parliament.
The European Parliament gave its opinion on the structures proposal on 13 February 1992 (5) on
the basis of a report from the same Committee, a total of 24 of the amendments proposed in the
report being adopted. The Commission has taken up three of the amendments adopted by Parliament.
In the case of both proposals, the Commission could not accept a large proportion of the
amendments adopted by Parliament without seeming to indicate to Council that it was moving away
from its original proposal. Moreover, the amendments seeking to impose a system of taxation per
degree of alcohol would have risked upsetting both the market and Member States budgetary
structures. At the same time, however, the amendment to the review clause which has been
accepted by the Commission will permit the issue to be fully ventilated in future years.
The amendments taken U D are detailed in the attached amendments to the proposals.
(1) O.J. C 12 of 18.1.1990.. p 12
(2) O.J. C 322 of 21.12.1990 p 11.
(3) O.J. C 225 of 10.9.90 p 51 and C 69 of 18.3.91, p 25
(4) O.J. C
(5) O.J. C 67 Of 16 March 1992 D 165.
 ---pagebreak---  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.
 Article 3.
 Delete first paragraph and substitute:
 Every two years, and for the first time not later than 31 December 1994, the Council, acting on
 the basis of a report and, where appropriate, a proposal from the Commission and after
 consulting the European Parliament, shall examine the target rates of duty and the minimum rates
 of dutv laid down herein and shall take such measures as are necessary.
Amended Proposal for a Council Directive on the harmonization of the structures of the excise
duties on alcoholic beverages and on the alcohol contained in other products.
Seventh recital:
amend to read:
Whereas in the case of beer a common solution is required permittinq Member States to apply a
reduced rate of dutv to the products of independent small undertakings (to be defined), provided
that such a reduced rate should not serve to distort competition within the internal market, and
that such brewers satisfy a common set of criteria to establish that thev are in fact
independent;
Article 4(1). first indent
amend to read:
- the reduced rate shall not be applied to undertakinas producina more than 70.000 hectolitres
of beer per vear;
 ---pagebreak---  ---pagebreak---                                                                                  y
                                                                     ISSN 0254-1475
                                                              COM(92) 369 final
                                                      DOCUMENTS
EN                                                                              09
                                 Catalogue number : CB-CO-92-382-EN-C
                                                             ISBN 92-77-47182-4
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