council direct ec decemb amend direct eec eec order authoris french republ prolong applic lower rate excis duti tobacco product releas consumpt corsica council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion european econom social committe consult committe region provis council direct eec octob approxim tax cigarett council direct eec octob approxim tax manufactur tobacco cigarett franc authoris continu appli decemb rate cigarett tobacco product sold corsica forc decemb take view time need bring tax appli manufactur tobacco corsica line tax applic mainland franc request memorandum date juli plead recognit corsica special posit island european union quot pour un reconnaiss de la spécificité insulair de la cors dan union européenn quot authoris prolong decemb applic tax rule derog commun requir taxat tobacco product econom activ link manufactur tobacco help maintain econom social equilibrium corsica activ livelihood retail emploi number wage earner larg proport retail outlet spars popul mountain area provid neighbourhood servic indirectli popul move complet align tax rule tobacco mainland franc depress econom activ link manufactur tobacco corsica present abovement job prevent damag island econom social equilibrium essenti justifi grant derog effect januari decemb franc appli rate excis duti lower nation rate cigarett manufactur tobacco releas consumpt corsica end derog period tax rule manufactur tobacco releas consumpt corsica brought fulli line rule mainland franc abrupt chang avoid intermedi increas excis duti levi cigarett corsica avoid undermin smooth function intern market volum cigarett elig derog measur limit annual quota tonn direct eec eec amend adopt direct articl articl direct eec replac quot derog articl januari decemb french republ continu appli reduc rate excis duti cigarett releas consumpt corsica rate appli sole annual quota tonn januari decemb reduc rate equal price cigarett price categori demand corsica januari decemb reduc rate equal price cigarett price categori demand corsica quot articl articl direct eec replac quot derog articl januari decemb french republ continu appli reduc rate excis duti manufactur tobacco cigarett releas consumpt corsica reduc rate cigar cigarillo retail sell price inclus tax charg corsica fine cut tobacco intend roll cigarett retail sell price inclus tax charg corsica smoke tobacco retail sell price inclus tax charg corsica quot articl member state bring forc law regul administr provis compli direct januari forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state articl direct enter forc dai public offici journal european union articl direct address member state brussel decemb council presid lunardi opinion octob publish offici journal oj oj direct amend direct ec oj oj direct amend direct ec