CELEX: 51982PC0153
Language: en
Date: 1982-03-25
Title: PROPOSAL FOR A COUNCIL DECISION AUTHORIZING THE FRENCH REPUBLIC TO APPLY IN ITS OVERSEAS DEPARTMENTS AND IN METROPOLITAN FRANCE, IN DEROGATION FROM ARTICLE 95 OF THE TREATY, A REDUCED RATE OF THE REVENUE DUTY IMPOSED ON THE CONSUMPTION OF " TRADITIONAL " RUM PRODUCED IN THOSE DEPARTMENTS

No C 107/6                           Official Journal of the European Communities                              28. 4. 82
              Proposal for a Council Decision authorizing the French Republic to apply in its overseas
              departments and in metropolitan France, in derogation from Article 95 of the Treaty, a
              reduced rate of the revenue duty imposed on the consumption of 'traditional' rum
                                             produced in those departments
                             (Submitted by the Commission to the Council on 1 April 1982)
THE CONCIL OF THE EUROPEAN                                     in derogation from Article 95 of the Treaty
COMMUNITIES,                                                   establishing the European Economic Community, to
                                                               the consumption of 'traditional' rum produced in
Having regard to the Treaty establishing the                   those departments a rate of revenue duty lower than
European Economic Community, and in particular                 the full rate of that duty applicable to spirits falling
                                                               under within subheading 22.09 C of the Common
Article 227 (2) thereof,
                                                               Customs Tariff.
Having regard to the proposal from the Commission,
Having regard to the opinion of the European
Parliament,                                                                             Article 2
Whereas the institutions of the Community are                  The derogation referred to in Article 1 is limited to
obliged to take care that the economic and social              the product obtained exclusively by distillation after
development of the French overseas departments is              fermentation of sugar cane juice, sugar cane syrup or
made possible;                                                 sugar cane molasses in the sugar cane producing
                                                               areas of the French overseas departments. This
                                                               product must have a volatile element content,
Whereas the provisions of the EEC Treaty and of
                                                               excluding ethly alcohol, in excess of 225 g/hl at
secondary legislation are applicable to the French
                                                               100 % vol. and must be produced at an alcoholic
overseas departments, subject to decisions by the
                                                               strength by volume of less than 80 % vol.
Community institutions adopting specific measures
commensurate with the economic and social
conditions of those departments;
Whereas, for        reasons connected with          their                               Article 3
geographic, economic and social situation, the French
Republic should be authorized to apply, in derogation          1.     In metropolitan France the reduced fiscal duty
from Article 95 of the Treaty, a reduced rate of the           applicable to the product referred to in Article 2 shall
revenue duty imposed on the consumption of                     be applied to an amount of the product not exceeding
'traditional' rum produced in those departments;               an annual quota corresponding to the average annual
                                                               consumption of that product in metropolitan France
                                                               during the 10 years preceding the entry into force of
Whereas it is necessary to limit this derogation in            this Decision.
terms of its duration, the quantities which can benefit
from it and the level of reduction of the duty;
whereas a periodical review of the arrangements must            2.    The ratio between the reduced rate of
be provided for on the basis of a report by the                 consumption tax applied in metropolitan France to
Commission,                                                     'traditional' rum and the full rate applied to spirits,
                                                                expressed in percentage terms, may not be less than
                                                                the ratio between those two rates obtaining in
                                                                metropolitan France at the time of the entry into
                                                                force of this Decision.
HAS ADOPTED THIS DECISION:
                                                                3.    Upon the expiry of a period of five years from
                         Article 1                              the date of entry into force of this Decision and ther-
                                                                eafter as and when necessary, the Council shall
The French Republic is hereby authorized to apply in            review, on the basis of a report drawn up by the
its overseas departments and in metropolitan France,            Commission, the situation with regard to the dero-
 ---pagebreak--- 28. 4. 82                        Official Journal of the European Communities                                            No C 107/7
gation referred to in Article 1 and shall, if necessary,                                        Article 4
acting unanimously on a proposal from the
Commission, decide to abolish or amend it.                          This Decision is addressed to the French Republic.
                                                           ANNEX I
             Rates of the consumption tax applied on 'traditional' rum in metropolitan France and in the French
                                                     overseas departments
                                                (Situation at 1 February 1982)
                                                                                           (in FFper hi of pure alcohol)
                                 Metropolitan       Guadeloupe       Martinique         Reunion
                                    France                                                                 Guyane
             Rum                    4 405                82              82               250                48
                                                           ANNEX II
                    Tax-paid consumption of spirits (in hectolitres of pure alcohol) in metropolitan France
                           Year                              Rum                                Total
                           1971                            121 000                            1 119 000
                           1972                            131 000                            1 151 000
                           1973                            133 000                            1 230 000
                           1974                            135 000                            1 256 000
                           1975                            127 000                            1 275 000
                           1976                            117 000                            1 237 000
                           1977                            112 000                            1 260 000
                           1978                            111000                             1 312 000
                           1979                            112 000                            1 354 000
                           1980                            106 000                            1 358 000
                                                          ANNEX III
                    Breakdown of the production of rum of the French overseas departments per campaign
                                                 (hectolitres of pure alcohol)
                                                                              Shipped to        Exportation (EEC and
                  Campaign        Total production   Local consumption       metropolitan          third countries)
                                                                                France
                   1974/75            246  712              61 317             127  362                 58 033
                   1975/76            233  809              61 517             126  603                 45 689
                   1976/77            217  691              62 144             112  637                 42 910
                   1977/78            223  457              64 572             118  775                 40 110
                   1978/79            233  057              66 894             118  622                 37 541
                   1979/80            217  686              61 264             116  234                 40 188
                   1980/81            215  924              61 419             107  171                 47 334