31976H0002

76/2/EEC: Commission Recommendation of 5 December 1975 to the Member States concerning the taxation of wine

Official Journal L 002 , 07/01/1976 P. 0013 - 0013

Greek special edition: Chapter 03 Volume 14 P. 0141

Spanish special edition: Chapter 09 Volume 1 P. 0052

Portuguese special edition Chapter 09 Volume 1 P. 0052

COMMISSION RECOMMENDATION of 5 December 1975 to the Member States concerning the taxation of wine (76/2/EEC)

Certain Member States have high excise duties on wine.

Moreover it has come to the Commission's knowledge that certain Member States are intending to introduce, or have recently introduced, a substantial increase in the rate of these excise duties.

It is clear that, in the present situation in the wine sector, high excise duties and, even more so, any increase in these duties, have harmful repercussions on the marketing of wines in the Community.

Pending the adoption by the Council of the proposal from the Commission for a Directive introducing harmonized excise duties on wine at a minimum level of one unit of account per hectolitre, Member States retain the right to modify the rate of the excise duties which they apply on wines.

In the light of the foregoing, and pursuant to Article 155 of the Treaty establishing the EEC, the Commission recommends that the Member States concerned should: 1. reduce appreciably the rate of excise duties levied by them on products falling within subheadings 22.05 C I and II of the Common Customs Tariff;

2. forgo any planned or recently introduced increase in the rate of these excise duties;

3. inform the Commission of the measures taken pursuant to this recommendation.

Done at Brussels, 5 December 1975.

For the Commission

P.J. LARDINOIS

Member of the Commission