CELEX: 51981PC0237
Language: en
Date: 1981-05-15
Title: Proposal for a COUNCIL DIRECTIVE amending Directive 72/464/EEC on taxes, other than turnover taxes, which affect the consumption of manufactured tobacco (Ninth Directive) (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
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COM (81) 237
Vol. 1981/0085
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 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIE
                                                       COM(81)237 final
                                                       Brussels - 15 May 1981
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                                   Proposal for a
                                 COUNCIL DIRECTIVE
  amending Directive 72 / 464 / EEC on taxes , other than turnover taxes ,
  which affect the consumption of manufactured tobacco
                                 ( Ninth Directive )
              ( submitted to the Council by the Commission )
C0M(81 ) 237 final
 ---pagebreak---                              Explanatory memorandum.
 1 . Council Directive 72/464/EEC of 19 December 1972 provides that the
 structure of excise duties on cigarettes shall be harmonised in several
 stages and that the transition from one stage of harmonisation to the
next shall be decided on by the Council on a proposal from the Commission ,
taking into account the effects produced during the stage in progress by
the measures introduced by the Member States (Article 1(4 ) of the Directive )
2 . The first stage of harmonisation began on 1 July 1973 and was originally
intended to last two years . After four extensions , it ended on 30 June 1978
3 . The second stage of harmonisation , introduced under Directive 77/8O5/EEC
                      2
of 19 December 1977 supplementing the basic Directive of 19 December 1972 ,
began on 1 July 1978 and ran originally until 31 December 1980 . Directive
8O/1275/EEC of 22 December 1980^ extended that, period until 30 June 1981 .
4 . On 1 July I98O , the Commission laid before the Council a proposal for
a Directive^" relating to the criteria which should govern further
harmonisation during a third stage .
The Opinion of the Economic and Social Committee was delivered on
                   5
 25 February I98I ; that of the European Parliament had not been delivered
"by 30 April 1981 . It therefore seems that the Council will not be able to '
 decide on the July proposal before 30 June 1981 .               -
 5-.  Accordingly , so as to avoid a legal hiatus , the Commission is obliged
 to propose a further extension of the second stage .    This extension need
                                                1  .
   OJ Ko L 303 , 31.12.1972 , p.' 1
 20J Ho L 338 , 28.12.1977 , P. 22
 30J No L 375 , 31.12.1980, p. 76
40J No C 264 , ll.lO.i98O, p. 6
 5
 ---pagebreak---                                   - 2 -
not be for longer than six months , since tnis should be sufficient to
allow tha Co-unoil to decide on the third trfc&ge . The eeoond stage would
thus cover the period up to 31 December 1981 .
 ---pagebreak---                        Proposal for a Council Directive
             amending Directive 72/464/EEC on taxes other than
               turnover taxes   whirh affect the consumption of
                              manufactured tobacco
                               (Ninth Directive )"
 THE COUNCIL OP THE EUROPEAN COMMUNITIES ,
                                          ;■                                 "  ■
 Having regard to the Treaty establishing the European Economic Community ,
 and in particular Articles 99 and- 100 thereof ,
 Having regard to the proposal from the Commission ,
 Having regard to the opinion of the European Parliament ,
 Having regard to the opinion - of the Economic and Social Committee ,
                                                 1     .         ...    /
 Whereas , under Council Directive 72 / 464 / EEC , as Last amended by Directive
-80/1275/EEC , the transition from one stage of harmonisation to the next
 shall be decided on by the Council on a proposal from the Commission ;
 Whereas the second stage of harmonisation , introduced by Council Directive
 77/8O5/EEC , expires on 30 June 1981 ;                     -
 Whereas the special criteria applicable during the third stage , which
 should begin on 1 July           are dealt with in a proposal for a Directive
 submitted by the Commission /
 Whereas the opinion of the Economic and Social Committee on the said proposa I
 was delivered on 25 February 1981 and the opinion of the European
 Parliament had not been delivered by 30 April 1981 ;
 Whereas the Council will not be in a position to decide on that proposal
 before 30 June I98I ;
 Whereas , in these circumstances , the second stage should be extended by a
 further six months ,
   OJ No L 303 , 31.12.1972 , p. 1
 20J No L 375 , 31.12.1930, p. 76
  ^3J No L 338 , 20.12.1977, p. - 22
 ^OJ No C 264 , 11.10.1980, p. 6
 5 0J No                                                                          ~
                                                                          •A
 ---pagebreak---                                           - 2 -
HAS ^. DOPTIlj D Til J. 3 DxPS '.i ?7E 3
                                         Article 1
In Article 10a(i ) of Directive 72/464/^0 , " 30 June 1931" is . hereby
replaced by " 31 December 1931".
                                         Article 2
This Directive is addressed to the Member States .
Done at Brussels ,
                                                   For the Council
                                                    The President