Council Directive 74/318/EEC of 25 June 1974 amending Directive No 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco

COUNCIL DIRECTIVE  of 25 June 1974  amending Directive No 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco  (74/318/EEC)
THE COUNCIL OF 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;
Whereas Council Directive No 72/464/EEC (1) of 19 December 1972 on taxes other than turnover taxes which affect the consumption of manufactured tobacco, under which the Council is to adopt, before 30 June 1974, a Directive laying down the special criteria applicable after the first stage which, under Article 7 (1), is to cover a period of 24 months from 1 July 1973, subject to Article 1 (4);
Whereas, under Article 1 (4) of the aforesaid Directive, the transition from one stage of harmonization to the next may be deferred;
Whereas in order to fix special criteria applicable during the following stage or stages, for technical reasons it is beforehand necessary, in accordance with Article 3 (2) of the aforesaid Directive, for the Council to adopt, on a proposal from the Commission, the necessary provisions for determining the way in which manufactured tobacco should be defined and classified in groups;
Whereas these provisions have now been incorporated in a proposal from the Commission;
Whereas the special criteria applicable during the following stage or stages must be preceded by further consideration of the conditions in the market in manufactured tobacco in the enlarged Community;
Whereas, accordingly, the first stage needs to be extended by 12 months,