Council Directive 76/911/EEC of 21 December 1976 amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco

COUNCIL DIRECTIVE  of 21 December 1976  amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco  (76/911/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 (1),
Having regard to the opinion of the Economic and Social Committee (2),
Whereas Council Directive 72/464/EEC of 19 December 1972 on taxes other than turnover taxes which affect the consumption of manufactured tobacco (3), as amended by Directive 75/786/EEC (4), provides that the Council shall adopt by 30 June 1976 at the latest a Directive laying down the special criteria applicable after the first stage, which, under Article 7 (1) and subject to Article 1 (4), covers a period of 48 months from 1 July 1973 ; whereas the Council has not yet adopted such a Directive;
Whereas, in these circumstances, it is necessary to further extend the first stage,