Outcome of proceedings of the Working Party on Codification of Legislation

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COUNCIL OFBrussels, 16 May 2011 THE EUROPEAN UNION

10276/11

CODIF 31

OUTCOME OF PROCEEDINGS from : Working Party on Codification of Legislation

on : 14 April 2011 Subject : Outcome of proceedings of the Working Party on Codification of Legislation

The agenda (CM 2318/11) was approved. The basis for the discussion was a room document of 14 April 2011, which summarizes the observations made by delegations and the Commission's replies.

  • 1. 
    Amended proposal for a Council Directive on the structure and rates of excise duty applied to manufactured tobacco (Codification)

Master copy: EN - doc. 16841/10 (+ REV 1) CODIF 31 FISC 142 COM(2010) 641 final 2007/0206 (CNS) Language-related comments received: CZ, DE, FI, HU, LU, PL, RO, SK, SL

This document figured under point 8 of the outcome of proceedings of the Working Party on 24.1.2011 (see document 6262/11). For reasons of clarity, this outcome of proceedings lists the changes agreed at the meetings of the Working Party both on 24 January 2011 and on 14 April 2011. The scrutiny reserves raised by IT, PL and SI at the meeting on 24 January 2011 were lifted at the meeting on 14 April 2011.

The opinion of the Consultative Working Group (doc. 5312/11) confirms that the codification proposal is a straightforward codification which does not entail any substantive change of the acts to be codified.

Recital 14 of the proposal shall read:

"(14)

As regards cigarettes, neutral conditions of competition for manufacturers should be assured , the partitioning of the tobacco markets should be reduced and health objectives should be underscored . Thus, a price related minimum requirement should refer to the weighted average retail selling price, whereas a monetary minimum should be applicable to all cigarettes. For the same reasons, the weighted average retail selling price should also serve as a reference for measuring the importance of specific excise duty within the total tax burden." Article 4(2) of the proposal shall read:

"2. By way of derogation from paragraph 1, the following subparagraph may continue to be applied by Germany and Hungary until 31 December 2014:

The following shall be deemed to be cigars or cigarillos if they can be smoked as they are:

  • 1. 
    rolls of tobacco made entirely of natural tobacco;
  • 2. 
    rolls of tobacco with an outer wrapper of natural tobacco;
  • 3. 
    rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar covering the product in full, including where appropriate the filter but not in the case of tipped cigars, the tip, and a binder, both being of reconstituted tobacco, where the unit weight, not including filter or mouth-piece, is not less than 1,2 g and where the wrapper is fitted in spiral form with an acute angle of at least 30º to the longitudinal axis of the cigar;
  • 4. 
    rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar, of reconstituted tobacco, covering the product in full, including where appropriate the filter but not, in the case of tipped cigars, the tip, where the unit weight, not including filter or mouth-piece, is not less than 2,3 g and the circumference over at least one third of the length is not less than 34 mm."

Article 5(1)(b) of the proposal shall read:

"(b) tobacco refuse put up for retail sale which does not fall under Article 3 and Article 4(1) and which can be smoked. For the purpose of this Article, tobacco refuse shall be deemed to be remnants of tobacco leaves and by-products obtained from tobacco processing or the manufacture of tobacco products." Article 8(6) of the proposal:

The beginning of paragraph 6 shall read: "6. Subject to paragraphs 3, 4, 5 and the second subparagraph of Article 7(1), Member States may...".

Article 10(1) of the proposal:

It was agreed to align the term "proportional excise duty" to "ad valorem excise duty" througout the proposal. Are also concerned by this alignment: recital 11, Article 7(1), (2) and (3), Article 8(3) and (4) and Article 9(2) of the proposal.

Second subparagraph of Article 10(1) of the proposal:

The second subparagraph of Article 10(1) of the proposal using the wording of the second subparagraph of Article 2(1) of Directive 92/79/EEC as modified by Article 1(1) of Directive 2010/12/EU shall be redrafted as follows :

"However, Member States which levy an excise duty of at least EUR 101 per 1 000 cigarettes on the basis of the weighted average retail selling price need not comply with the 57 % requirement set out in the first subparagraph."

Second subparagraph of Article 10(2) of the proposal: The second subparagraph of Article 10(2) of the proposal using the wording of the second subparagraph of Article 2(2) of Directive 92/79/EEC as modified by Article 1(1) of Directive 2010/12/EU shall be redrafted as follows:

"However, Member States which levy an excise duty of at least EUR 115 per 1 000 cigarettes on the basis of the weighted average retail selling price need not comply with the 60 % requirement set out in the first subparagraph."

Article 14(1) of the proposal:

The word "or" at the beginning points b) and c) shall be moved to the end of point a) and b) respectively so that the text reads:

"1. Member States shall apply an excise duty which may be:

(a) either an ad valorem duty calculated on the basis of the maximum retail selling price of each product, freely determined by manufacturers established in the Union and by importers from third countries in accordance with Article 15; or

(b) a specific duty expressed as an amount per kilogram, or in the case of cigars and cigarillos, alternatively for a given number of items; or

(c) a mixture of both, combining an ad valorem element and a specific element." Article 14(2) of the proposal shall read: "2. The overall excise duty (specific duty and/or ad valorem duty excluding VAT) expressed as a percentage, as an amount per kilogram or for a given number of items shall be at least equivalent to the rates or minimum amounts laid down for:

(a) cigars or cigarillos: 5 % of the retail selling price inclusive of all taxes or EUR 12 per

1 000 items or per kilogram;

(b) fine-cut smoking tobacco intended for the rolling of cigarettes: 40 % of the weighted average retail selling price of fine-cut smoking tobacco intended for the rolling of cigarettes

released for consumption , or EUR 40 per kilogram;

(c) other smoking tobaccos: 20 % of the retail selling price inclusive of all taxes, or EUR 22

per kilogram.

From 1 January 2013, the overall excise duty (specific duty and/or ad valorem duty excluding VAT) on fine-cut smoking tobacco intended for the rolling of cigarettes shall represent at least 43 % of the weighted average retail selling price of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption, or at least EUR 47 per kilogram.

From 1 January 2015 the overall excise duty (specific duty and/or ad valorem duty excluding VAT) on fine-cut smoking tobacco intended for the rolling of cigarettes shall represent at least 46 % of the weighted average retail selling price of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption, or at least EUR 54 per kilogram.

From 1 January 2018, the overall excise duty (specific duty and/or ad valorem duty excluding VAT) on fine-cut smoking tobacco intended for the rolling of cigarettes shall represent at least 48 % of the weighted average retail selling price of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption, or at least EUR 60 per kilogram.

From 1 January 2020, the overall excise duty (specific duty and/or ad valorem duty excluding VAT) on fine-cut smoking tobacco intended for the rolling of cigarettes shall represent at least 50 % of the weighted average retail selling price of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption, or at least EUR 60 per kilogram.

The weighted average retail selling price shall be calculated by reference to the total value of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption, based on retail selling price including all taxes, divided by the total quantity of fine-cut smoking tobacco intended for the rolling of cigarettes released for consumption. It shall be determined by 1 March at the latest of each year on the basis of data relating to all such releases for consumption made in the preceding calendar year." Article 16(2) of the proposal shall read:

"2. Importers and Union manufacturers of manufactured tobacco shall be subject to the system set out in paragraph 1 as regards the detailed rules for levying and paying the excise duty." Annex II of the proposal, correlation table:

It was decided that two lines should be moved up in the correlation table so that it shall read as

follows: "-

  • - 
    Article 8(2), (3) and

(4) Article 7(2), (3) and (4)

  • - 
    - Article 16(1) to (5) Article 8 (1) to (5)
  • - 
    - Article 16(7) Article 8(6) Article 1 - - Article 9 Article 2(1) and (2) - - Article 10(1) and (2) Article 2(3) - - - Article 2(4) - - Article 10(3) Article 2a - - Article 11 Article 3(1) - - - Article 3(2) - - Article 12(1)"

The text was agreed as proposed by the Commission, with the above-mentioned adaptations.

2.

Proposal for a Directive of the European Parliament and of the Council on the installation, location, operation and identification of the controls of wheeled agricultural or forestry tractors (Codification)

Master copy: EN - doc. 18196/10 CODIF 34 CODEC 1573 ENT 221 COM(2010) 717 final 2010/0348 (COD) Language-related comments received: AT, BG, CZ, HU, PL, SL

Annex I, point 2.1. of the proposal shall read:

"2.1. The application for type-approval of a tractor type as regards the installation, location, operation and identification of controls must be submitted by the tractor manufacturer or by his authorised representative."

Annex I, point 3 of the proposal:

The term "EECtype-approval certificate" shall be replaced by "EC type-approval certificate".

Points 1 to 3 shall be inserted in Annex V of the proposal:

"1.

Trade name or mark of the tractor ...................................................

  • 2. 
    Tractor type ............................................................
  • 3. 
    Name and address of manufacturer ......................................................................." The above changes were agreed. However, it was decided to suspend the codification procedure pending the adaptation of Article 20(3) of Directive 2003/37/EC, which provides for the regulatory procedure with scrutiny, since Article 4 of the codification proposal contains a reference to that provision.
  • 3. 
    Proposal for a Directive of the European Parliament and of the Council on the operating space, access to the driving position and the doors and windows of wheeled agricultural or forestry tractors (Codification)

Master copy: EN - doc. 18189/10 (+REV1 in EN) CODIF 33 CODEC 1572 ENT 220 COM(2010) 746 final 2010/0358 (COD) Language-related comments received: AT, CZ, HU, SL

Annex I, point III.4, last sentence of the last subparagraph shall read:

"Glass referred to in Appendices 3 to 7 of Annex III B to Directive 2009/144/EC is not considered to be breakable glass for the purpose of this Directive. _______________

This document figured under point 6 of the outcome of proceedings of the Working Party on 24 January 2011 (see document 6262/11). For reasons of clarity, this outcome of proceedings lists the changes agreed at the meetings of the Working Party both on 24 January 2011 and on 14 April 2011.

The opinion of the Consultative Working Group (doc. 5311/11) confirms that the proposal is a straightforward codification which does not entail any substantive change of the acts to be codified.

Article 10 of the proposal

The reference to Annexes I to IV to Directives 2009/57/EC or 2009/75/EC of the European Parliament and of the Council in Article 10(2) of the proposal shall read:

"in

Annexes I to IV to Directive 2009/57/EC9 of the European Parliament and of the Council

or Annexes I to IV to Directive 2009/75/EC10 of the European Parliament and of the Council."

Annex I, point 1.6.1.2. of the proposal

Instead of "140 + a

h" and "90 - a

h" it shall read "(140 + a h)mm" and "(90 - a

h)mm". Annex I, point 1.6.2.5. of the proposal

Instead of "760 a

h" it shall read: "(760 a h)mm". Annex I, point 1.6.2.8. of the proposal

Instead of "90 a

v" it shall read: "(90 a v)mm". Annex I, point 1.6.2.9. of the proposal

Instead of "210 - a

h" it shall read: "(210 - a h)mm". Pages 59, 60, 65 and 67, Annexes III and VII of the proposal

Footnotes containing the wording "Delete where inapplicable" shall be changed consistently to read "Delete whichever does not apply".

Page 67, Annex VII of the proposal Contrary to the statement in the outcome of proceedings of 24.1.2011, it was decided that the title "MODEL" shall not be supplemented by a subheading "EC TYPE-APPROVAL CERTIFICATE".

Moreover, it was decided that the word "component" shall be deleted in the expression "EC component type-approval No" in Annex VII of the codification proposal.

The above changes were agreed. However, it was decided to suspend the codification procedure pending the adaptation of Article 20(3) of Directive 2003/37/EC as regards its provision on the regulatory procedure with scrutiny, since Article 11 of the codification proposal contains a reference to that provision.

6.

Proposal for a Council Regulation on denominations and technical specifications of euro coins intended for circulation (Codification)

Master copy: EN - doc. 17890/10 CODIF 6 UEM 6 COM(2010) 691 final 210/0338 (NLE) Language-related comments received: SL

In the light of ECB opinion CON/2011/18 (doc. st 8700/11) and a similar comment of the DE delegation, it was decided to suspend the codification exercise pending a decision by the Commission on whether the codification proposal should be converted into a recast.

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