Article 4 (3) of Directive 72/464/EEC shall be replaced by the following:'3. At the final stage of harmonization of structures, the same ratio shall be established for cigarettes in all Member States between the specific excise duty and the sum of the proportional excise duty and the turnover tax, in such a way that the range of retail selling prices reflects fairly the difference in the manufacturers  delivery prices.' In Article 7 (1) of Directive 72/464/EEC the words 'period of 54 months' shall be replaced by 'period of 60 months'. The following Title shall be inserted in Directive 72/464/EEC:'TITLE IIaSpecial provisions applicable during the second stage of harmonization 0a 1. Without prejudice to the implementation of Article 1 (4), the second stage of harmonization of the structures of the excise duty on manufactured tobacco shall run from 1 July 1978 to 31 December 1980.2. During this second stage of harmonization Article 10b shall apply. 0b 1. The amount of the specific excise duty on cigarettes shall be established by reference to cigarettes in the most popular price category according to the information available at 1 January each year, beginning 1 January 1978.2. The specific component of the excise duty may not be less than 5 % or more than 55 % of the amount of the total tax burden resulting from the aggregation of the proportional excise duty, the specific excise duty and the turnover tax levied on these cigarettes.However, until 31 December 1978, Ireland may apply a specific element which may not be more than 60 % of the amount of the total tax burden.3. If the excise duty or the turnover tax levied on the price category referred to above is amended after 1 January 1978, the amount of the specific excise duty shall be established by reference to the new total tax burden on the cigarettes referred to in paragraph 1.4. Notwithstanding Article 4 (1), each Member State may exclude customs duties from the basis for calculating the proportional excise duty on cigarettes.5. The Member States may levy on cigarettes a minimum excise duty, the amount of which may not exceed 90 % of the sum of the proportional excise duty and the specific excise duty which they levy on the cigarettes referred to in paragraph 1. 0cBy way of derogation from Article 4 (2), the United Kingdom shall be authorized, for a period of 30 months from the date of entry into force of the second stage, to charge an additional excise duty on cigarettes whose tar yield is 20 mg or more.The total tax burden on the cigarettes to which this additional excise duty applies may not exceed by more than 20 % the total tax burden which would have been imposed if the additional excise duty had not been levied. The ratio between the specific components of the excise duty and the total tax burden must be within the limits determined by this Directive.Before the entry into force of the second stage, the United Kingdom shall inform the other Member States and the Commission of the method and the criteria used to determine the tar yield of cigarettes.' The following sentence shall be added to Article 12 (1) of Directive 72/464/EEC:'Denmark may refrain from enforcing these provisions in Greenland.' This Directive is addressed to the Member States.
Output: Council Directive amending Directive 72/464/EEC on taxes, other than turnover taxes, which affect the consumption of manufactured tobacco