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COUNCIL DIRECTIVE 1999/81/EC
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Direktiva Sveta 1999/81/ES
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of 29 July 1999
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z dne 29. julija 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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o spremembi Direktive 92/79/EGS o približevanju davkov na cigarete, Direktive 92/80/EGS o približevanju davkov na tobačne izdelke, razen cigarete, in Direktive 95/59/ES o davkih, razen prometnih davkih, ki vplivajo na porabo tobačnih izdelkov
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SVET EVROPSKE UNIJE JE –
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THE COUNCIL OF THE EUROPEAN UNION,
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ob upoštevanju Pogodbe o ustanovitvi Evropske skupnosti in zlasti člena 93 Pogodbe,
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Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,
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ob upoštevanju predloga Komisije [1],
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Having regard to the proposal from the Commission(1),
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ob upoštevanju mnenja Evropskega parlamenta [2],
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Having regard to the opinion of the European Parliament(2),
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ob upoštevanju mnenja Ekonomsko-socialnega odbora [3],
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Having regard to the opinion of the Economic and Social Committee(3),
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ob upoštevanju naslednjega:
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Whereas:
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(1) V prvem poročilu o strukturi in stopnjah trošarin, pripravljenem v skladu z določbami Direktive 92/79/EGS [4] in Direktive 92/80/EGS [5], je Komisija samo opozorila na nekatere težave pri izvajanju direktiv, ni pa predlagala nobene določene rešitve.
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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) Od takrat teče postopek posvetovanja, v katerega so vključeni nacionalni organi, predstavniki gospodarstva in interesne skupine.
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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) Prva stopnja v postopku posvetovanja je bila Lizbonska konferenca, katere namen je bil oceniti uspešnost tedanje ureditve Skupnosti in pomagati Komisiji pri načrtovanju prihodnje trošarinske politike.
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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) Postopek posvetovanja je privedel do drugega poročila Komisije.
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(4) the consultation process has led to a second Commission report;
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(5) V postopku posvetovanja so se razkrile težave pri uporabi pravila o 57 % najnižji davčni obremenitvi.
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(5) the consultation process revealed difficulties in applying the 57 % minimum incidence rule;
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(6) V državah članicah je treba pravila razlagati in izvajati bolj enotno, če naj notranji trg deluje brez zapletov.
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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) Treba je tudi oblikovati pravila, ki jih je v praksi lažje izvajati, če naj notranji trg deluje brez zapletov.
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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) Državam članicam je treba kljub temu omogočiti dovolj prožnosti pri opredeljevanju in izvajanju politik, ki ustrezajo nacionalnim okoliščinam.
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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) Zaradi praktičnih razlogov je treba državam članicam omogočiti določeno prožnost pri prilagajanju celotne najnižje trošarinske obremenitve na nekatere spremembe, tudi tiste pri stopnjah DDV.
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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) Države članice morajo imeti možnost nevtralizirati vpliv, ki ga imajo spremembe stopnje DDV na celotno najnižjo trošarino.
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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) Ta možnost ne sme povzročiti izkrivljanja konkurence ali motenj v delovanju notranjega trga.
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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) Možnost izbire, ki jo imajo države članice glede uporabe direktiv, je treba časovno omejiti.
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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) Stanje, zaradi katerega je bilo Kraljevini Švedski z Aktom o pristopu iz leta 1994 dovoljeno odstopanje od 57 % celotne najnižje trošarinske stopnje, še traja; ker je torej Kraljevini Švedski treba odobriti podaljšanje odstopanja do vključno 31. decembra 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) Primerno je, da se Franciji odobri dodatno obdobje do vključno 31. decembra 2002 za cigarete in tobačne izdelke, prodane na otoku Korziki.
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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) Primerno je, da se Nemčiji odobri dodatno obdobje, v katerem nacionalne stopnje za zvitke drobno rezanega tobaka uskladi z zakonodajo Skupnosti.
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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) Državam članicam nič ne preprečuje, da cigare, cigarilose in tobak za kajenje obdavčijo z najnižjo trošarino, kadar že imajo tako možnost za cigarete in tobak za ročno zvijanje.
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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) Vzpostaviti je treba redni revizijski postopek.
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(17) there is a need to establish a regular review procedure;
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(18) Zdajšnje dveletno obdobje je prekratko za primerno ovrednotenje sprememb v zakonodaji držav članic.
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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) Zato je treba revizije opravljati vsaj vsaka tri leta in prvič najpozneje 31. decembra 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) Za preprečitev padca vrednosti najnižjih trošarinskih stopenj Skupnosti za cigare, cigarilose in tobak za ročno zvijanje ter drug tobak za kajenje je potreben načrt zviševanja.
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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) Spremeniti je torej treba direktive 92/79/EGS, 92/80/EGS in 95/59/ES [6] –
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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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SPREJEL NASLEDNJO DIREKTIVO:
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HAS ADOPTED THIS DIRECTIVE:
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Člen 1
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Direktiva 92/79/EGS se spremeni:
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Article 1
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1. Vstavi se naslednji člen:
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Directive 92/79/EEC is hereby amended as follows:
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"Člen 2a
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1. the following Article shall be inserted: "Article 2a
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1. Kadar se v državi članici spremeni drobnoprodajna cena najbolje prodajanih cigaret, ki povzroči, da se celotna najnižja trošarinska obremenitev zniža pod raven, določeno v prvem pododstavku člena 2, tej državi članici najpozneje do 1. januarja drugega leta po tistem, v katerem je prišlo do spremembe, ni treba prilagoditi celotne najnižje trošarinske obremenitve.
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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. Kadar država članica zviša stopnjo davka na dodano vrednost za cigarete, lahko celotno najnižjo trošarinsko obremenitev zniža za znesek, izražen v odstotku od drobnoprodajne cene, ki je enak povečani obremenitvi zaradi višje stopnje davka na dodano vrednost, prav tako izraženi v odstotku od drobnoprodajne cene, tudi če taka prilagoditev povzroči znižanje celotne najnižje trošarinske obremenitve pod raven, določeno v členu 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. Če, v skladu z odstavkom 2, država članica zniža celotno najnižjo trošarinsko obremenitev na raven, ki je nižja od ravni, določene v prvem pododstavku člena 2, to obremenitev zviša tako, da najpozneje 1. januarja drugega leta po tistem, v katerem je prišlo do znižanja, doseže vsaj tako raven.";
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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. členu 3 se dodata naslednja odstavka:
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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. Ne glede na člen 2 lahko Kraljevina Švedska do vključno 31. decembra 2002 odloži obdavčenje s celotno najnižjo trošarino v višini 57 % drobnoprodajne cene (vključno z vsemi davki) najbolje prodajanih cigaret. Poleg tega Kraljevina Švedska ne sme znižati celotne trošarine pod raven, veljavno 1. avgusta 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. Do vključno 31. decembra 2002 lahko Republika Francija obdavči cigarete, ki se prodajajo na otoku Korzika, po stopnjah, ki so veljale 31. decembra 1997.";
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3. Article 4 shall be replaced by the following: "Article 4
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3. Člen 4 se nadomesti:
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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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"Člen 4
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Vsaj vsaka tri leta in prvič najpozneje 31. decembra 2000 Svet na podlagi poročila in po potrebi na predlog Komisije pregleda celotno najnižjo trošarino, določeno v členu 2 in členu 3(2), ter strukturo trošarin, opredeljeno v členu 16 Direktive Sveta 95/59/ES z dne 27. novembra 1995 o davkih, razen prometnih davkih, ki vplivajo na porabo tobačnih izdelkov [7], in po posvetovanju z Evropskim parlamentom soglasno sprejme potrebne ukrepe. Komisija v poročilu in Svet pri pregledovanju upoštevata pravilno delovanje notranjega trga in širše cilje Pogodbe."
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Article 2
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;
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Directive 92/80/EEC is hereby amended as follows:
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Člen 2
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1. Article 3 shall be amended as follows:
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Direktiva 92/80/EGS se spremeni:
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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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1. Člen 3 se spremeni:
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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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(a) odstavek 1 se nadomesti z naslednjim:
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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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"1. Države članice uporabijo trošarino, ki je lahko:
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(c) or a mixture of both, combining an ad valorem element and a specific element.
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(a) bodisi ad valorem trošarina, izračunana na podlagi najvišje drobnoprodajne cene vsakega izdelka, ki jo prosto določijo proizvajalci s sedežem v Skupnosti in uvozniki iz držav nečlanic v skladu s členom 9 Direktive sveta 95/59/ES z dne 27. novembra 1995 o davkih, razen prometnih davkih, ki vplivajo na porabo tobačnih izdelkov [8],
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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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(b) ali specifična trošarina, izražena v znesku na kilogram ali pri cigarah in cigarilosih na določeno število kosov,
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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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(c) ali kombinacija obeh, ki združuje ad valorem element in specifični element.
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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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V primerih, ko je trošarina bodisi ad valorem ali kombinirana, lahko države članice določijo najnižji znesek trošarine.
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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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Celotna trošarina, izražena v odstotku, kot znesek na kilogram ali na določeno število kosov, je vsaj enaka stopnjam ali najnižjim zneskom, določenim za:
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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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- cigare ali cigarilose: 5 % drobnoprodajne cene, ki vključuje vse davke, ali 9 evrov za 1000 kosov ali za en kilogram,
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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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- drobno rezan tobak za zvijanje cigaret: 30 % drobnoprodajne cene, ki vključuje vse davke, ali 24 evrov za en kilogram,
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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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- drug tobak za kajenje: 20 % drobnoprodajne cene, ki vključuje vse davke, ali 18 evrov za en kilogram.
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2. Article 4 shall be replaced by the following: "Article 4
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Od 1. januarja 2001 se zneski 9 evrov, 24 evrov in 18 evrov iz zgornjih treh alinej nadomestijo z zneski 10 evrov, 25 evrov in 19 evrov."
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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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;
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(b) Doda se naslednji odstavek:
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Article 3
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"4. Republika Francija lahko do 31. decembra 2002 obdavčuje tobačne izdelke iz te direktive, ki se prodajo na otoku Korziki, po stopnjah, ki so veljale 31. decembra 1997.";
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Directive 95/59/EC is hereby amended as follows:
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2. Člen 4 se nadomesti:
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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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"Člen 4
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2. Article 16 shall be amended as follows:
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Vsaj vsaka tri leta in prvič najpozneje 31. decembra 2000 Svet na podlagi poročila in po potrebi na predlog Komisije, pregleda tu določene trošarinske stopnje in po posvetovanju z Evropskim parlamentom soglasno sprejme potrebne ukrepe. Komisija v poročilu in Svet pri pregledovanju upoštevata pravilno delovanje notranjega trga, dejansko vrednost trošarinskih stopenj in širše cilje Pogodbe."
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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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Člen 3
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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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Direktiva 95/59/ES se spremeni:
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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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1. V drugem pododstavku člena 4(1) se besedilo "Do 31. decembra 1998" nadomesti z "Do vključno 31. decembra 2001";
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2. Člen 16 se spremeni:
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Article 4
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(a) Vstavi se naslednji odstavek:
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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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"2a. Z odstopanjem od odstavka 2 pri spremembi drobnoprodajne cene najbolje prodajanih cigaret v državi članici, ki povzroči, da se specifična trošarina, izražena v odstotku od skupne davčne obremenitve, zniža pod 5 % ali zviša nad 55 % skupne davčne obremenitve, tej državi članici ni treba prilagoditi zneska specifične trošarine do najpozneje 1. januarja drugega leta po letu, v katerem je prišlo do spremembe.";
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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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(b) V odstavku 3 se besedilo "Če se trošarina ali prometni davek, obračunana" nadomesti z "Če se trošarina, obračunana";
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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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(c) odstavek 5 se nadomesti:
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"5. Države članice lahko obračunajo najnižjo trošarino od cigaret, pod pogojem, da to ne povzroči dviga skupnega davka na več kakor 90 % skupnega davka na najbolje prodajane cigarete."
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Article 5
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Člen 4
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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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1. Države članice sprejmejo zakone in druge predpise, potrebne za uskladitev s to direktivo, do 1. januarja 1999. O tem takoj obvestijo Komisijo.
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It shall apply from 1 January 1999.
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Ko države članice sprejmejo te predpise, se morajo sklicevati na to direktivo ali pa se nanjo sklicujejo ob uradni objavi. Način sklicevanja določijo države članice.
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2. Države članice predložijo Komisiji besedila predpisov nacionalne zakonodaje, ki jih sprejmejo na področju, ki ga ureja ta direktiva.
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Article 6
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Člen 5
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This Directive is addressed to the Member States.
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Ta direktiva začne veljati na dan objave v Uradnem listu Evropskih skupnosti.
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Uporablja se od 1. januarja 1999.
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Done at Brussels, 29 July 1999.
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Člen 6
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Ta direktiva je naslovljena na države članice.
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For the Council
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The President
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V Bruslju, 29. julija 1999
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S. HASSI
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Za Svet
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Predsednik
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(1) OJ C 203, 30.6.1998, p. 16.
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S. Hassi
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(2) OJ C 153, 1.6.1999.
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[1] UL C 203, 30.6.1998, str. 16.
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(3) OJ C 410, 31.12.1998, p. 1.
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[2] UL C 153, 1.6.1999.
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(4) OJ L 316, 31.10.1992, p. 8.
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[3] UL C 410, 31.12.1998, str. 1
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(5) OJ L 316, 31.10.1992, p. 10.
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[4] UL L 316, 31.10.1992, str. 8.
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(6) OJ L 291, 6.12.1995, p. 40.
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[5] UL L 316, 31.10.1992, str. 10.
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(7) OJ L 291, 6.12.1995, p. 40.
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[6] UL L 291, 6.12.1995, str. 40.
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(8) OJ L 291, 6.12.1995, p. 40.
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[7] UL L 291, 6. 12. 1995, str. 40.
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[8] UL L 291, 6. 12. 1995, str. 40.
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--------------------------------------------------
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