4.12.85 Official Journal of the European Communities No C 313/5
Article 8 Article 9
1. Where the procedure laid down in this Article is to
be used, matters shall without delay be referred by the
chairman, either on his own initiative or at the request of
a Member State, to the Standing Veterinary Committee
(hereinafter called 'the Committee') set up by the
Council Decision of 15 October 1968.
2. The representative of the Commission shall submit
to the Committee a draft of the measures to be adopted.
The Committee shall deliver its opinion on the draft
within a time limit which the Chairman may lay down
according to the urgency of the matter. The opinion
shall be delivered by a majority of forty-five votes, the
votes of the Member States being weighted as provided
for in Article 148 (2) of the Treaty. The Chairman shall
not vote.
3. The Commission shall adopt the measures and
implement them immediately where they are in
accordance with the opinion of the Committee. Where
they are not in accordance with the opinion of the
Committee or if no opinion is delivered, the Commission
shall immediately submit to the Council a proposal on
the meaures to be taken. The Council shall act by a
qualified majority.
If within three months of the date on which a matter was
referred to it the Council has not adopted any measures,
the Commission shall adopt the proposed measures and
implement them immediately, save where the Council
has decided against the measures by a simple majority.
Directive 72/462/EEC is hereby amended as follows:
1. The following is added to Article 6:
'2. Member States shall not authorize the im-
portation of animals covered by this Directive to
which have been administered, by any means
whatsoever, substances having a thyrostatic action or
substances having an oestrogenic, androgenic and
gestagenic action, with the exception of those animals
which have been treated for therapeutic purposes with
substances authorized for use to that end in
accordance with Community provisions.'
2. Article 20 (b) (i) is replaced by the following:
'(b) fresh meat:
(i) — from animals to which have been
administered, by any means whatsoever,
stilbenes or stilbene derivatives, their salts
or esters, or trenbolone or zeranol, or
thyrostatic substances; and
— from animals to which have been
administered, by any means whatsoever,
other substances having an oestrogenic,
androgenic or gestagenic action, with the
exception of those animals which have
been treated for therapeutic purposes with
substances authorized for use to that end
in accordance with Community
provisions.'
Article 10
This Regulation shall enter into force on 1 January 1986.
This Regulation shall be binding in its entirety and
directly applicable in all Member States.
Proposal for a Council Directive imposing a standstill on VAT and excise duties
COM(85) 606 final
(Submitted by the Commission to the Council on 21 November 1985)
(85/C 313/06)
THE COUNCIL OF THE EUROPEAN COMMUNITIES;
Having regard to the Treaty establishing the European
Economic Community, and in particular Article 99
thereof,
Having regard to the proposal from the Commission,
Having regard to the opinion of the European Par-
liament,
Whereas the completion of the internal market, which is
one of the fundamental objectives of the Community,
necessitates the abolition of fiscal frontiers, that is, doing
away with the remission of tax on exportation and the
imposition of tax on importation and with frontier
controls on taxable persons as well as on private persons;
Whereas if distortions are to be avoided, such abolition
implies in the case of value added tax, a uniform tax
base, the same number of rates and rate levels which are
sufficiently close as between Member States;
Whereas the attainment of this objective, in the case of
excise duties, requires that the scope and structures of
the most important excises be harmonized and their rates
brought sufficiently close together; whereas provision
should be made to abolish other excise duties, except for
No C 313/6 Official Journal of the European Communities 4.12.85
those which do not give rise to frontier adjustments or
controls, either because of their nature or because of a
decision of the Member State levying the duty;
Whereas the measures required to bring about those
conditions must be spread over a period of time, but
whereas there is an immediate need not only to avoid
accentuation of the present divergences between Member
States' fiscal systems but also to encourage their
convergence;
"Whereas for this purpose it is necessary for Member
States to refrain from changing the number and levels of
value added tax rates; whereas, however, it is desirable
that the Member States be allowed, should they wish, to
adjust the number and levels of rates they apply in such a
way as to reduce the current wide spread within the
Community;
Whereas the only excise duties which have to be main-
tained at Community level are those on manufactured
tobacco, alcoholic beverages and mineral oils; whereas
Member States must therefore undertake not to
introduce new excise duties or to raise the rates or
enlarge the scope of other excise duties which already
exist; whereas Member States should, however, be left
free to introduce excise duties which do not require
frontier adjustments or controls,
HAS ADOPTED THIS DIRECTIVE:
Article 1
Provisions relating to value added tax
1. Member States shall refrain from making any
changes to the number and level of rates which they
apply as at the date of this Directive except as provided
for in paragraphs 2 and 3.
2. Without prejudice to the eventual Decision to be
taken on the number of rates that may ultimately be
applied within the Community,
(a) Member States which apply more than three rates
may reduce that number to three;
(b) Member States which apply a single rate may
increase that number to two.
3. Without prejudice to the eventual Directive to be
taken on the level of rates that may ultimately be applied
within the Community,
(a) Member States whose standard rate is below the
midpoint between the lowest and highest standard
rates in force anywhere in the Community at the
date of adoption of this Decision, may increase that
rate towards, but not above, the aforementioned
midpoint;
(b) Member States whose standard rate is above the
aforementioned midpoint, may reduce that rate
towards but not below that midpoint;
(c) Member States which apply an additional rate or
rates higher than their standard rate may reduce the
level of the highest such rate;
(d) Member States which apply an additional rate or
rates lower than their standard rate may adjust their
lowest such rate towards but not .beyond the
midpoint of the range of such lowest rates in force
anywhere in the Community at the date of adoption
of this Directive.
4. For the purposes of this Directive, the standard rate
shall be either,
(a) the single rate, in the case of Member States which
apply one rate; or
(b) the rate from which most value added tax revenue is
obtained, in the case of Member States which apply
several rates.
Article 2
Provisions relating to excise duties
1. Member States shall refrain from introducing new
excise duties giving rise, in trade between Member
States, to taxation on importation and remission of tax
on exportation or to frontier controls.
2. Member States shall refrain from increasing the
rates or enlarging the scope of those excise duties which
give rise to taxation on importation and remission of tax
on exportation or to frontier controls.
3. The provisions of paragraphs 1 and 2 do not apply
to the excise duties on manufactured tobacco, alcoholic
beverages and mineral oils.
Article 3
This Directive is addressed to the Member States.
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