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Proposal for a Council Directive on the approximation of taxes on manufactured tobacco other than cigarettes. COM (87) 326 final/2, 21 August 1987

Publication Date
Disciplines
  • Communication

Abstract

1 1 I ' L .11 COMMISSION OF THE EUROPEAN COMMUNITIES REVISED VERSION COM(87) 326 final/2 Brussels, 21 August 1987 • PROPOSAL FOR A COUNCIL DIRECTIVE ON THE APPROXIMATION OF TAXES ON MANUFACTURED. TOBACCO OTHER THAN CIGARETTES (presented by the Commission) COMC87) 326 final/2 Barbara Rectangle Barbara Sticky Note Completed set by Barbara Barbara Rectangle Barbara Sticky Note Completed set by Barbara User Rectangle Proposal for a Council Directive on the approximation of taxes on manufactured tobacco other than cigarettes EXPLANATORY MEMORANDUM I. INTRODUCTION The overall approach towards completing the intern~l market as far as indirect taxation is concerned is described in the Global Communication to the Council< 1>. That communication sets out the reasons underlying the proposals which the Commission is making and deploys the arguments . in their support. It is particularly important t~erefore that the presen: document should be read in conjunction with the Global Communication. This proposal for a Directive concerns excise duties on manufactured tobacco other than cigarettes; it Lays down the common structure anc rates that are to apply from 31 December 1992 at the latest. . I. -:- 2 - II. BACKGROUND 1. Council Directive 72/464/EEC of 19 December 1972( 1), as supplemented in particular by Directive 77/805/EEC of 19 December 1977< 2>, sets out in Title I general provisions applying to all types of_manufactured tobacco and in Titles II and IIa special provisions applying only to cigarettes during the first and second stage• respectively of the harmonization of the structure of excise duties. 2. The general provisions applying to all types of manufactured tobacco (i.e. cigarettes, cigars and cigarillos, smoking tobacco, snuff and chewing tobacco) include the following: Member States are to refrain from imposing charges other than exc1se duty and VAT on these products; The Council, acting on a proposal f

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