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COUNCIL DIRECTIVE 1999/81/EC
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Id-Direttiva tal-Kunsill 1999/81/KE
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of 29 July 1999
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tad-29 ta' Lulju 1999
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amending Directive 92/79/EEC on the approximation of taxes on cigarettes, Directive 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes and Directive 95/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco
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li temenda d-direttiva 92/79/KEE dwar it-tqarrib tat-taxxi fuq is-sigaretti, d-Direttiva 92/80/KEE dwar it-tqarrib tat-taxxi fuq it-tabakk maħdum li mhuwiex sigaretti u d-Direttiva 95/59/KE dwar taxxi għajr taxxi fuq id-dħul mill-bejgħ li jaffettwaw il-konsum tat-tabakk maħdum
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IL-KUNSILL TA' L-UNJONI EWROPEA,
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THE COUNCIL OF THE EUROPEAN UNION,
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Wara li kkunsidra t-Trattat li jistabbilixxi l-Komunitajiet Ewropej, u b'mod partikolari l-Artikolu 93 tiegħu,
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Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,
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Wara li kkunsidra l-proposta mill-Kummissjoni [1],
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Having regard to the proposal from the Commission(1),
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Wara li kkunsidra l-opinjoni tal-Parlament Ewropew [2],
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Having regard to the opinion of the European Parliament(2),
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Wara li kkunsidra l-opinjoni tal-Kumitat Ekonomiku u Soċjali [3],
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Having regard to the opinion of the Economic and Social Committee(3),
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Billi:
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Whereas:
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(1) fl-ewwel rapport tiegħha dwar l-istruttura u r-rati tat-taxxi tas-sisa, stipulati skond id-disposizzjonijiet tad-Direttiva 92/79/KEE [4] u d-Direttiva 92/80/KEE [5], il-Kummissjoni ġibdet biss l-attenzjoni għal ċerti diffikultajiet li ltaqgħu magħhom fl-implimentazzjoni tad-Direttivi, mingħajr ma pproponiet xi soluzzjonijiet preċiżi;
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(1) in its first report on the structure and rates of excise duties, drawn up in accordance with the provisions of Directive 92/79/EEC(4) and Directive 92/80/EEC(5), the Commission merely drew attention to certain difficulties encountered in implementing the Directives, without proposing any precise solutions;
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(2) minn dak iż-żmien sar proċess ta' konsultazzjoni li jinvolvi l-awtoritajiet nazzjonali, r-rappreżentanti tal-kummerċ u gruppi nteressati;
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(2) a consultation process involving national authorities, business representatives and interest groups has since taken place;
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(3) l-ewwel stadju f'dan il-proċess ta' konsultazzjoni kienet il-Konferenza ta' Lisbona, li l-għan tagħha kien li tkun stmata l-eżekuzzjoni ta' l-arranġamenti Komunitarji u li tassisti lill-Kummissjoni fil-kompitu tagħha li tippjana l-politika tal-futur tat-taxxa tas-sisa;
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(3) the first stage in this consultation process was the Lisbon Conference, the purpose of which was to assess the performance of the present Community arrangements and to assist the Commission in its task of planning future excise-duty policy;
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(4) il-proċess ta' konsultazzjoni wassal għal tieni rapport tal-Kummissjoni;
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(4) the consultation process has led to a second Commission report;
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(5) il-proċess ta' konsultazzjoni żvela d-diffikultajiet fl-applikazzjoni tar-regola ta' l-inċidenza minima ta' 57 %;
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(5) the consultation process revealed difficulties in applying the 57 % minimum incidence rule;
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(6) ir-regoli għandhom ikunu interpretati u implimentati b'mod iżjed uniformi fl-Istati Membri jekk is-suq intern għandu jitħaddem mingħajr diffikultà;
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(6) the rules should be interpreted and implemented more uniformly in the Member States if the internal market is to operate smoothly;
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(7) barra dan, regoli li jistgħu jkunu implimentati iżjed faċilment għandhom ikunu stabbiliti jekk is-suq intern għandu jitħaddem mingħajr diffikultà;
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(7) moreover, rules which can be implemented more easily in practice should be established if the internal market is to operate smoothly;
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(8) minkejja dan l-Istati Membri għandhom jitħallew ikollhom flessibiltà biżżejjed sabiex jidentifikaw u jimplimentaw il-politiki mfassla skond iċ-ċirkostanzi nazzjonali;
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(8) Member States should nonetheless be allowed sufficient flexibility to identify and implement policies tailored to national circumstances;
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(9) għal raġunijiet prattiċi, l-Istati Membri għandhom jingħataw ftit flessibiltà sabiex jaġġustaw l-inċidenza tat-taxxa tas-sisa minima totali konformi ma' ċerti bidliet, inkluż dawk fir-rati tal-VAT;
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(9) for practical reasons, Member States should be afforded some flexibility to adjust the incidence of the overall minimum excise duty in line with certain changes, including those in VAT rates;
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(10) L-Istati Membri għandhom jingħataw fejn jagħżlu li jinnewtralizzaw l-impatt tal-bidliet fir-rata tal-VAT fuq it-taxxa tas-sisa minima totali;
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(10) Member States should be given the option of neutralising the impact of changes in the VAT rate on the overall minimum excise duty;
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(11) l-eżistenza ta' din l-għażla m'għandhiex twassal għal distorsjoni tal-kompetizzjoni jew għal nuqqas ta' funzjonament tas-suq intern;
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(11) the existence of this option should not lead to distortions of competition or to malfunctioning of the internal market;
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(12) l-għażliet possibbli għall-Istati Membri li jirrigwardaw l-applikazzjoni tad-Direttivi għandhom ikunu limitati fiż-żmien;
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(12) the options open to the Member States regarding the application of the Directives should be limited in time;
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(13) is-sitwazzjoni li ġġustifikat id-deroga mir-rata totali tas-sisa minima ta' 57 % li ngħatat lir-Renju ta' l-Isvezja bl-Att ta' Adeżjoni tal-1994 għadha teżisti; billi hu għalhekk neċessarju li tingħata lir-Renju ta' l-Isvezja estensjoni tad-deroga sa' u inkluż il-31 ta' Diċembru 2002;
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(13) the situation which justified the derogation from the overall minimum excise rate of 57 % that was granted to the Kingdom of Sweden by the 1994 Act of Accession still subsists; whereas it is therefore necessary to grant the Kingdom of Sweden an extension of the derogation up to and including 31 December 2002;
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(14) hu għalhekk xieraq li Franza tingħata perjodu addizzjonali sa' u inkluż il-31 ta' Diċembru 2002 għas-sigaretti u għall-prodotti tat-tabakk mibjugħa fil-gżira ta' Korsika;
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(14) it is appropriate to give France an additional period up to and including 31 December 2002 for cigarettes and tobacco products sold on the island of Corsica;
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(15) hu xieraq li jingħata perjodu addizzjonali lil Ġermanja sabiex taġġusta r-rati nazzjonali tagħha għar-rollijiet tat-tabakk maqtugħa fini b'konformità mal-leġislazzjoni Komunitarja;
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(15) it is appropriate to give Germany an additional period to adjust its national rates for fine-cut tobacco rolls in line with Community legislation;
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(16) ma hemm xejn li jipprevjeni lill-Istati Membri milli jkunu awtorizzati li japplikaw it-taxxa tas-sisa minima lis-sigarri, lis-sigarri żgħar u lit-tabakk tat-tipjip fejn din il-possibiltà ta' għażla diġa teżisti għal sigaretti u tabakk li jinbaram bl-idejn;
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(16) there is nothing to prevent Member States from being authorised to apply a minimum excise duty to cigars, cigarillos and smoking tobacco where such an option already exists for cigarettes and hand-rolling tobacco;
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(17) hemm il-ħtieġa li titwaqqaf proċedura ta' reviżjoni;
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(17) there is a need to establish a regular review procedure;
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(18) il-perjodu preżenti ta' sentejn hu qasir wisq għall-evalwazzjoni xierqa ta' tibdiliet fil-leġislazzjoni ta' l-Istati Membri;
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(18) the present period of two years is too short for changes in the legislation of the Member States to be properly evaluated;
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(19) għal din ir-raġuni r-reviżjonijiet għandhom isiru mhux inqas spiss minn kull tliet snin, u għall-ewwel darba mhux iżjed tard mill-31 ta' Diċembru 2000;
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(19) for this reason reviews must take place not less frequently than every three years, and for the first time not later than 31 December 2000;
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(20) sabiex tkun evitata waqa fil-valur tar-rati minimi Komunitarji ta' taxxa fuq is-sigarri, is-sigarri żgħar u t-tabakk li jinbaram bl-idejn u tabakk ieħor tat-tipjip, hemm bżonn ta' skeda taż-żidiet;
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(20) in order to avoid a fall in the value of the Community minimum rates of duty on cigars, cigarillos and hand-rolling tobacco and other smoking tobacco, a schedule of increases is needed;
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(21) għalhekk id-Direttivi 92/79/KEE, 92/80/KEE u 95/59/KE [6] għandhom ikunu emendati,
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(21) therefore Directives 92/79/EEC, 92/80/EEC and 95/59/EC(6) should be amended,
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ADOTTAW DIN ID-DIRETTIVA:
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HAS ADOPTED THIS DIRECTIVE:
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Artikolu 1
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Id-Direttiva 92/79/KEE hi hawnhekk emendata kif ġej:
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Article 1
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1. l-Artikolu li ġej se jkun inkluż:
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Directive 92/79/EEC is hereby amended as follows:
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"Artikolu 2a
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1. the following Article shall be inserted: "Article 2a
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1. Meta sseħħ bidla fil-prezz tal-bejgħ bl-imnut ta' sigaretti fil-kategorija ta' prezzijiet l-iżjed popolari ssir fi Stat Membru, u b'hekk iġġib l-inċidenza tat-taxxa tas-sisa minima totali taħt il-livell speċifikat fl-ewwel subparagrafu ta' l-Artikolu 2, l-Istat Membru in kwistjoni jista' iżomm milli jaġġusta l-inċidenza tat-taxxa tas-sisa minima totali sa mhux iżjed tard mill-1 ta' Jannar tat-tieni sena wara dik li fiha tkun saret il-bidla.
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1. When a change in the retail selling price of cigarettes in the most popular price category occurs in a Member State, thereby bringing the incidence of the overall minimum excise duty below the level specified in the first subparagraph of Article 2, the Member State in question may refrain from adjusting the incidence of the overall minimum excise duty until not later than 1 January of the second year following that in which the change occurs.
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2. Meta l-Istat Membru jżid ir-rata tat-taxxa fuq il-valur miżjud fuq is-sigaretti, dan jista jnaqqas l-inċidenza tat-taxxa tas-sisa minima totali s'ammont li, imfisser bħala persentaġġ tal-prezz tal-bejgħ bl-imnut, hu ugwali għall-inċidenza taż-żieda fir-rata tat-taxxa fuq il-valur miżjud, imfisser ukoll bħala persentaġġ tal-prezz tal-bejgħ bl-imnut, anki jekk aġġustament bhal dan għandu l-effett li jnaqqas l-inċidenza tat-taxxa tas-sisa minima totali għal inqas mill-livell stipulat fl-Artikoku 2.
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2. When a Member State increases the rate of value-added tax on cigarettes, it may reduce the incidence of the overall minimum excise duty up to an amount which, expressed as a percentage of the retail selling price, is equal to the incidence of the increase in the rate of value added tax, also expressed as a percentage of the retail selling price, even if such an adjustment has the effect of reducing the incidence of the overall minimum excise duty to below the level laid down in Article 2.
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3. Jekk, skond il-paragrafu 2, l-Istat Membru jnaqqas l-inċidenza tas-sisa minima totali għal livell iktar baxx minn dak stipulat fl-ewwel subparagrafu ta' l-Artikolu 2, dan għandu jżid dik l-inċidenza sabiex jilħaq mill-anqas dak il-livell mhux iżjed tard mill-1 ta' Jannar tat-tieni sena wara dik li fiha jkun sar it-tnaqqis.";
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3. If, in accordance with paragraph 2, a Member State reduces the incidence of the overall minimum excise duty to a level below that laid down in the first subparagraph of Article 2, it shall raise that incidence so as to reach at least that level not later than 1 January of the second year after that in which the reduction took place.";
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2. il-paragrafi segwenti għandhom jiżdiedu ma' l-Artikolu 3:
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2. the following paragraphs shall be added to Article 3: "3. Notwithstanding Article 2, the Kingdom of Sweden may postpone, up to and including 31 December 2002, the application of an overall minimum excise duty equivalent to 57 % of the retail selling price (inclusive of all taxes) of cigarettes in the most popular price category. In addition, the Kingdom of Sweden may not reduce the overall excise duty below the level applied on 1 August 1998.
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"3. Minkejja l-Artikolu 2, ir-Renju ta' l-Isvezja jista' jipposponi, sa u inkluż il-31 ta' Diċembru 2002, l-applikazzjoni ta' taxxa tas-sisa minima totali ekwivalenti għall-prezz tal-bejgħ bl-imnut (inklużi t-taxxi kollha) ta' sigaretti fil-kategorija ta' prezz l-iżjed popolari. Flimkien ma' dan, ir-Renju ta' l-Isvezja ma jistgħax inaqqas it-taxxa tas-sisa totali inqas mill-livell applikat fl-1 ta' Awissu 1998.
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4. Up to and including 31 December 2002, the French Republic may apply for cigarettes sold on the island of Corsica the same rates as those in force on 31 December 1997.";
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4. Sa u inkluż il-31 Diċembru 2002, ir-Repubblika Franċiża tista tapplika l-istess rati bħal dawk fis-seħħ fil-31 ta' Diċembru 1997 għal sigaretti mibjugħa fuq il-gżira ta' Korsika.";
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3. Article 4 shall be replaced by the following: "Article 4
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3. Artikolu 4 għandu jinbidel b'dan li ġej:
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Not less frequently than every three years, and for the first time not later than 31 December 2000, the Council, acting on the basis of a report and, where appropriate, a proposal from the Commission, shall examine the overall minimum excise duty laid down in Article 2 and in Article 3(2) and the structure of excise duties as defined by Article 16 of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco(7) and, acting unanimously after consulting the European Parliament, shall adopt the necessary measures. The report by the Commission and the examination by the Council shall take into account the proper functioning of the internal market and the wider objectives of the Treaty.".
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"Artikolu 4
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Mhux inqas frekwenti minn kull tliet snin, u għall-ewwel darba mhux iżjed tard mill-31 ta' Diċembru 2000, il-Kunsill, fuq il-bażi ta' rapport u, fejn xieraq, ta' proposta mill-Kummissjoni, għandu jeżamina t-taxxa tas-sisa minima totali stipulata fl-Artikolu 2 u fl-Artikolu 3(2) u l-istruttura tat-taxxi tas-sisa kif imsemmija fl-Artikolu 16 tad-Direttiva tal-Kunsill 95/59/KE tas-27 ta' Novembru 1995 dwar taxxi li mhumiex dawk ta' valur tal-bejgħ li jaffettwaw il-konsum tat-tabakk prodott [7] u, b'mod unanimu wara li jikkonsulta lill-Parlament Ewropew, għandu jadotta l-miżuri meħtieġa. Ir-rapport mill-Kummissjoni u l-eżami mill-Kunsill għandu jieħu in kunsiderazzjoni t-tħaddim kif suppost tas-suq intern u l-iskopijiet iżjed wiesgħa tat-Trattat."
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Article 2
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Artikolu 2
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Directive 92/80/EEC is hereby amended as follows:
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Id-Direttiva 92/80/KEE hawnhekk qed tkun emendata kif ġej:
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1. Article 3 shall be amended as follows:
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1. L-Artikolu 3 għandu jkun emendat kif ġej:
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(a) paragraph 1 shall be replaced by the following: "1. Member States shall apply an excise duty which may be:
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(a) il-paragrafu 1 għandu jinbidel b'dan li ġej:
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(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 Community and by importers from non-member countries in accordance with Article 9 of Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco(8),
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"1. L-Istati Membri għandhom japplikaw taxxa tas-sisa li tista tkun:
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(b) or a specific duty expressed as an amount per kilogram or in the case of cigars and cigarillos alternatively for a given number of items,
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(a) jew taxxa ad valorem ikkalkulata fuq il-bażi tal-prezz tal-bejgħ bl-imnut ta' kull prodott, stabbilit b'mod liberu mill-produtturi stabbiliti fil-Komunità u minn importaturi minn pajjiżi mhux membri skond l-Artikolu 9 tad-Direttiva tal-Kunsill 95/59/KE tas-27 ta' Novembru 1995 dwar it-taxxi li mhumiex taxxi ta' valur tal-bejgħ li jaffettwaw il-konsum tat-tabakk prodott [8],
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(c) or a mixture of both, combining an ad valorem element and a specific element.
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(b) jew taxxa speċifika mfissra bħala ammont għal kull kilogramma jew fil-każ ta' sigarri u sigarri żgħar alternattivament għal numru mogħti ta' oġġetti,
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In cases where excise duty is either ad valorem or mixed, Member States may establish a minimum amount of excise duty.
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(ċ) jew taħlita tat-tnejn, li tgħaqqad element ad valorem u element speċifiku.
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The overall excise duty 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:
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Fil-każijiet fejn it-taxxa tas-sisa tkun jew ad valorem jew imħallta, l-Istati Membri jistgħu jistabbilixxu ammont minimu ta' taxxa tas-sisa.
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- cigars and cigarillos: 5 % of the retail selling price inclusive of all taxes, or EUR 9 per 1000 items or per kilogram,
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It-taxxa tas-sisa totali mfissra bħala persentaġġ, bħala ammont għal kull kilogramma jew għal numru mogħti ta' oġġetti għandha tkun mill-anqas ekwivalenti għar-rati jew għall-ammonti minimi stipulati għal:
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- fine-cut smoking tobacco intended for the rolling of cigarettes: 30 % of the retail selling price inclusive of all taxes, or EUR 24 per kilogram,
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- sigarri u sigarri żgħar: 5 % tal-prezz tal-bejgħ bl-imnut inklużi t-taxxi kolha, jew EUR 9 għal kull 1000 oġġett jew kull kilogramma,
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- other smoking tobaccos: 20 % of the retail selling price inclusive of all taxes, or EUR 18 per kilogram.
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- tabakk tat-tipjip imqatta rqiq maħsub għall-brim tas-sigaretti: 30 % tal-prezz tal-bejgħ bl-imnut inklużi t-taxxi kollha, jew EUR 24 għal kull kilogramma,
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As from 1 January 2001, the amounts of EUR 9, EUR 24 and EUR 18 in the preceding three indents shall be replaced by EUR 10, EUR 25 and EUR 19 respectively.";
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- tabakk ieħor tat-tipjip: 20 % tal-prezz tal-bejgħ bl-imnut inklużi t-taxex kollha, jew EUR 18 għal kull kilogramma.
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(b) the following paragraph shall be added: "4. The French Republic may until 31 December 2002 apply for tobacco products covered by this Directive and sold on the island of Corsica the same rates as were in force on 31 December 1997.";
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Mill-1 ta' Jannar 2001, l-ammonti ta' EUR 9, EUR 24 u EUR 18 fit-tliet inċiżi preċedenti għandhom ikunu sostitwiti b' EUR 10, EUR 25 u EUR 19 rispettivament.";
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2. Article 4 shall be replaced by the following: "Article 4
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(b) il-paragrafu segwenti għandu jiżdied:
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Not less frequently than every three years, and for the first time not later than 31 December 2000, the Council, acting on the basis of a report and, where appropriate, a proposal from the Commission, shall examine the rates of duty laid down herein and, acting unanimously after consulting the European Parliament, shall adopt the necessary measures. The report by the Commission and the examination by the Council shall take into account the proper functioning of the internal market, the real value of the rates of duty and the wider objectives of the Treaty."
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"4. Sal-31 ta' Diċembru 2002, ir-Repubblika Franċiża tista' tapplika l-istess rati li kien hemm fis-seħħ fil-31 ta' Diċembru 1997 lill-prodotti tat-tabakk koperti minn din id-Direttiva u mibjugħa fuq il-gżira ta' Korsika.";
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2. L-Artikolu 4 għandu jinbidel b'dan li ġej:
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Article 3
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"Artikolu 4
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Directive 95/59/EC is hereby amended as follows:
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Mhux inqas frekwenti minn kull tliet snin, u għall-ewwel darba mhux iżjed tard mill-31 ta' Diċembru 2000, il-Kunsill, fuq il-bażi ta' rapport u, fejn xieraq, proposta mill-Kummissjoni, għandu jeżamina r-rati tat-taxxa stipulati hawn u, b'mod unanimu wara li jikkonsulta mal-Parlament Ewropew, għandu jadotta l-miżuri neċessarji. Ir-rapport mill-Kummissjoni u l-eżami mill-Kunsill għandhom jieħdu in kunsiderazzjoni t-tħaddim kif suppost tas-suq intern, il-valur proprju tar-rati tat-taxxa u l-għanijiet iżjed wiesgħa tat-Trattat."
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1. in the second subparagraph of Article 4(1), the words "Until 31 December 1998" shall be replaced by "Up to and including 31 December 2001";
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Artikolu 3
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2. Article 16 shall be amended as follows:
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Id-Direttiva 95/59/KE hawnhekk qed tkun emendata kif ġej:
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(a) the following paragraph shall be inserted: "2a. By way of derogation from paragraph 2, where a change in the retail selling price of cigarettes in the most popular price category occurs in a Member State, thereby bringing the specific component of the excise duty, expressed as a percentage of the total tax burden, below 5 % or above 55 % of the total tax burden, the Member State in question may refrain from adjusting the amount of the specific excise duty until not later than 1 January of the second year following that in which the change occurs.";
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1. fit-tieni subparagrafu ta' l-Artikolu 4(1), il-kliem "Sal-31 ta' Diċembru 1998" għandhom ikunu sostitwiti b' "Sa u inkluż il-31 ta' Diċembru 2001";
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(b) in paragraph 3, the phrase "If the excise duty or the turnover tax levied" shall be replaced by "If the excise duty levied";
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2. l-Artikolu 16 għandu jkun emendat kif ġej:
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(c) paragraph 5 shall be replaced by the following: "5. Member States may levy a minimum excise duty on cigarettes, provided that this does not have the effect of raising the total tax to more than 90 % of the total tax on the most popular price category of cigarettes."
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(a) il-paragrafu segwenti għandu jkun inkluż:
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"2a. B'deroga mill-paragrafu 2, fejn bidla fil-prezz tal-bejgħ bl-imnut tas-sigaretti fil-kategorija ta' prezz l-iżjed popolari tinsab fi Stat Membru, b'hekk iġġib il-komponent speċifiku tat-taxxa tas-sisa, imfisser bhala persentaġġ tal-piż totali tat-taxxa, taħt il-5 % jew fuq il-55 % tal-piż totali tat-taxxa, l-Istat Membru in kwistjoni jista jżomm ruħu milli jaġġusta l-ammont tat-taxxa tas-sisa speċifika sa mhux iżjed tard mill-1 ta' Jannar tat-tieni sena li tiġi wara dik li fiha tkun saret il-bidla.";
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Article 4
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(b) fil-paragrafu 3, il-frażi "jekk it-taxxa tas-sisa jew it-taxxa tal-valur tal-bejgħ intaxxat" għandha tkun sostitwita b' "jekk it-taxxa tas-sisa ntaxxata";
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1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive as from 1 January 1999. They shall forthwith inform the Commission thereof.
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(ċ) il-paragrafu 5 għandu jinbidel b'dan li ġej:
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When Member States adopt these measures, they shall contain a reference to this Directive or shall be accompanied by such reference at the time of their official publication. The methods of making such a reference shall be laid down by the Member States.
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"5. L-Istati Membri jistgħu jintaxxaw taxxa tas-sisa minima fuq is-sigaretti, iżda din m'għandhiex ikollha l-effett li tgħolli t-taxxa totali għal iżjed minn 90 % tat-taxxa totali fuq il-kategorija ta' prezzijiet tas-sigaretti l-iżjed popolari."
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2. Member States shall communicate to the Commission the text of the provisions of national law which they adopt in the field covered by this Directive.
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Artikolu 4
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1. L-Istati Membri għandhom idaħħlu fis-seħħ il-liġijiet, ir-regolamenti u l-provvedimenti amministrattivi meħtieġa sabiex ikunu jistgħu jħarsu din id-Direttiva mill-1 ta' Jannar 1999. Għandhom jinfurmaw lill-Kummissjoni b'dan minnufih.
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Article 5
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Meta l-Istati Membri jadottaw dawn il-miżuri, għandhom ikollhom fihom riferenza għal din id-Direttiva jew għandhom ikunu akkumpanjati b'dik ir-riferenza fiż-żmien tal-pubblikazzjoni uffiċjali tagħhom. Il-metodi li bihom għandha ssir din ir-riferenza għandhom ikunu stipulati mill-Istati Membri.
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This Directive shall enter into force on the day of its publication in the Official Journal of the European Communities.
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2. L-Istati Membri għandhom jikkomunikaw lill-Kummissjoni t-test tad-disposizzjonijiet tal-liġi nazzjonali li huma jadottaw fis-suġġett kopert b'din id-Direttiva.
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It shall apply from 1 January 1999.
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Artikolu 5
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Din id-Direttiva għandha tidħol fis-seħħ fil-jum li fiħ tkun ippubblikata fil-Ġurnal Uffiċjali tal-Komunitajiet Ewropej.
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Article 6
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Għandha tibda tgħodd mill-1 ta' Jannar 1999.
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This Directive is addressed to the Member States.
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Artikolu 6
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Din id-Direttiva hi indirizzata lill-Istati Membri.
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Done at Brussels, 29 July 1999.
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Magħmula fi Brussel, fid-29 ta' Lulju 1999.
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For the Council
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Għall-Kunsill
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The President
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Il-President
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S. HASSI
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S. Hassi
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[1] ĠU C 203, tat-30.6.1998, p. 16.
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(1) OJ C 203, 30.6.1998, p. 16.
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[2] ĠU C 153, ta' l-1.6.1999.
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(2) OJ C 153, 1.6.1999.
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[3] ĠU C 410, tal-31.12.1998, p. 1.
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(3) OJ C 410, 31.12.1998, p. 1.
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[4] ĠU L 316, tal-31.10.1992, p. 8.
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(4) OJ L 316, 31.10.1992, p. 8.
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[5] ĠU L 316, tal-31.10.1992, p. 10.
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(5) OJ L 316, 31.10.1992, p. 10.
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[6] ĠU L 291, tas-6.12.1995, p. 40.
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(6) OJ L 291, 6.12.1995, p. 40.
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[7] ĠU L 291, tas-6.12.1995, p. 40.
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(7) OJ L 291, 6.12.1995, p. 40.
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[8] ĠU L 291, tas-6.12.1995, p. 40.
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(8) OJ L 291, 6.12.1995, p. 40.
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