51997AC1187

Opinion of the Economic and Social Committee on the 'Proposal for a Council Directive amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products` () (98/C 19/18)

On 14 July 1997 the Council decided to consult the Economic and Social Committee, under Article 99 of the Treaty establishing the European Community, on the above-mentioned proposal.

The Section for Economic, Financial and Monetary Questions, which was responsible for preparing the Committee's work on the subject, adopted its opinion on 14 October 1997. The rapporteur, working without a study group, was Mr Bento Gonçalves.

At its 349th plenary session (meeting of 29 October 1997), the Economic and Social Committee adopted the following opinion by 123 votes in favour and three abstentions.

1. General comments

1.1. This proposal for a Council Directive amending Article 24 of Directive 92/12/EEC seeks to assign to the Commission wider-ranging regulatory powers with regard to excise duties, and to render their application more rapid.

1.2. It also seeks to adapt the terms of reference of the Committee on Excise Duties.

1.3. These changes are also intended to make the regulatory procedure more efficient, especially by:

a) making monitoring systems more modern and functional;

b) improving ways of combating abusive practices, tax fraud and smuggling;

c) allowing free movement of goods subject to excise duty, in all the states of the European Union, on a more transparent basis, with adequate procedures and legal rules, while avoiding distortion of competition and preventing abuses.

1.4. It should be pointed out that the proposed changes leave the fiscal autonomy of the Member States unchanged, as they do not include the fixing of tax levels in EU terms of reference.

2. Conclusion

2.1. In view of the objectives set - above all those of helping to complete the internal market and improving the effectiveness of legal rules, with positive effects on market transparency - the ESC endorses the draft directive under consideration.

Brussels, 29 October 1997.

The President of the Economic and Social Committee

Tom JENKINS

() OJ C 267, 3. 9. 1997, p. 58.