Second Council Directive 79/32/EEC of 18 December 1978 on taxes other than turnover taxes which affect the consumption of manufactured tobacco

SECOND COUNCIL DIRECTIVE  of 18 December 1978  on taxes other than turnover taxes which affect the consumption of manufactured tobacco  (79/32/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 Council Directive 72/464/EEC of 19 December 1972 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (1), as amended by Directives 74/318/EEC (2), 75/786/EEC (3), 76/911/EEC (4), and 77/805/EEC (5),
Having regard to the proposal from the Commission (6),
Having regard to the opinion of the European Parliament (7),
Having regard to the opinion of the Economic and Social Committee (8),
Whereas there are several types of manufactured tobacco, distinguished by their characteristics and by the way in which they are used;
Whereas these different types of manufactured tobacco should be defined.
Whereas for economic reasons temporary derogations should be provided for certain Member States,