council direct decemb tax turnov tax affect consumpt manufactur tobacco eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe object treati establish econom union healthi competit characterist similar domest market manufactur tobacco achiev aim presuppos applic member state tax affect consumpt product sector distort condit competit imped free movement commun tax present affect consumpt manufactur tobacco meet requir tax neutral point view competit constitut obstacl interpenetr market interest common market rule tax affect consumpt manufactur tobacco harmon order progress elimin present system factor hinder free movement distort condit competit nation level commun level council direct april concern harmon turnov tax excis duti concern harmon structur thing result competit categori manufactur tobacco belong group distort effect charg tax open nation market member state cigarett abovement object achiev system degress incid tax purpos tax impos product consist proport excis duti combin specif excis duti amount fix member state accord commun criteria structur excis duti manufactur tobacco harmon stage imper competit impli system freeli form price group manufactur tobacco adopt direct titl gener principl articl structur excis duti member state subject manufactur tobacco harmon stage oj pp direct lai gener principl harmon special criteria applic stage harmon basi articl treati council year expiri period provid articl adopt direct lai special criteria applic stage stage transit stage harmon decid council propos commiss take account effect produc stage progress measur introduc member state system excis duti order compli provis applic stage transit stage defer involv disproportion loss revenu member state articl member state refrain subject manufactur tobacco tax excis duti refer articl ad tax provid council direct april articl consid manufactur tobacco cigarett cigar cigarillo smoke tobacco snuff chew tobacco council propos commiss adopt provis determin manufactur tobacco defin classifi group articl member state nation import cigarett subject proport excis duti calcul maximum retail sell price includ custom duti specif excis duti cal culat unit product rate proport excis duti amount specif excis duti cigarett final stage harmon structur ratio establish cigarett member state proport excis duti specif excis duti rang retail sell price reflect fairli differ manufactur deliveri price excis duti cigarett includ minimum tax compon ceil determin stage council propos commiss articl manufactur import free determin maximum retail sell price product provis hinder implement nation system legisl control price level observ impos price order facilit levi excis duti member state group manufactur tobacco fix scale retail sell price condit scale suffici scope varieti correspond fact varieti commun product scale valid product belong group manufactur tobacco concern distinct basi qualiti present origin product materi characterist undertak criterion articl final stage latest rule collect excis duti harmon preced stage excis duti principl collect mean tax stamp collect excis duti mean tax stamp member state oblig make stamp manufactur dealer member state collect excis duti mean member state ensur obstacl administr technic affect trade member state account oj import nation manufactur manufactur tobacco subject system detail rule levi pai excis duti titl ii special provis applic stage harmon articl subject articl stage harmon structur excis duti manufactur tobacco cover period month juli stage harmon articl applic articl amount specif excis duti levi cigarett establish time refer cigarett popular price categori data januari prejudic solut final adopt ratio specif compon proport compon amount lower higher aggreg amount proport excis duti specif excis duti levi cigarett excis duti price class refer amend januari amount specif excis duti establish refer tax burden cigarett refer paragraph articl derog articl member state exclud custom duti basi calcul proport excis duti cigarett articl member state levi cigarett minimum excis duti amount higher aggreg amount proport excis duti specif excis duti levi cigarett refer articl titl iii final provis articl council propos commiss adopt provis applic direct articl member state bring forc provis laid law regul administr action compli provis direct juli inform commiss immedi member state commun commiss text main provis nation law adopt field cover direct articl direct address member state brussel decemb council presid westerterp addit agreement valid princip liechtenstein agreement european econom commun swiss confeder juli european econom commun swiss confeder princip liechtenstein treati march princip liechtenstein switzerland constitut custom union treati confer valid princip liechtenstein provis agreement european econom commun swiss confeder sign juli princip liechtenstein express desir provis agreement appli agre articl agreement european econom commun swiss confeder sign juli likewis appli princip liechtenstein articl purpos implement agreement refer articl modifi bilater natur commun switzerland princip liechtenstein interest repres repres swiss deleg joint committe articl addit agreement approv switzerland princip liechtenstein commun accord procedur enter forc time agreement refer articl continu appli long treati march remain forc udfærdiget bruxel den toogtyvend juli nitten hundred og tooghalvfjerd geschehen zu brüssel zweiundzwanzigsten juli neunzehnhundertzweiundsiebzig brussel twenti dai juli year thousand hundr seventi fait bruxel le vingt deux juillet mil neuf cent soixant douz fatto bruxel il ventidu luglio millenovecentosettantadu gedaan te brussel de tweeëntwintigst juli negentienhonderdtweeënzeventig utferdiget brussel tjueandr juli nitten hundr og syttito på rådet de europæisk fællesskab vegn im namen de rate der europäischen gemeinschaften council european commun au nom du conseil de communauté européenn nome del consiglio dell comunità europe namen de raad van de europes gemeenschappen rådet de europeisk fellesskap gt pic file quot quot gt agreement european econom commun swiss confeder european econom commun part swiss confeder part desir consolid extend enlarg european econom commun econom relat exist commun switzerland ensur due regard fair condit competit harmoni develop commerc purpos contribut work construct europ resolv end elimin progress obstacl substanti trade accord provis gener agreement tariff trade establish free trade area declar readi examin light relev factor develop commun possibl develop deepen relat interest economi extend field cover agreement decid pursuit object provis agreement interpret exempt contract parti oblig incumb intern agreement conclud agreement articl aim agreement promot expans reciproc trade harmoni develop econom relat european econom commun swiss confeder foster commun switzerland advanc econom activ improv live employ condit increas product financi stabil provid fair condit competit trade contract parti contribut remov barrier trade harmoni develop expans world trade articl agreement appli product origin commun switzerland fall chapter brussel nomenclatur exclud product list annex ii protocol due regard arrang provid protocol articl custom duti import introduc trade commun switzerland custom duti import progress abolish accord timet april duti reduc basic duti reduct made januari januari januari juli articl provis progress abolit custom duti import appli custom duti fiscal natur contract parti replac custom duti fiscal natur fiscal element custom duti intern tax denmark ireland norwai unit kingdom retain januari custom duti fiscal natur fiscal element custom duti event implement articl quot act condit access adjust treati quot drawn adopt confer european commun kingdom denmark ireland kingdom norwai unit kingdom great britain northern ireland switzerland retain temporarili observ condit articl duti fiscal element contain custom duti import product annex ii joint committe provid articl examin condit set preced subparagraph met chang made amount fiscal element joint committe examin posit view convers duti intern charg januari date determin light circumst articl basic duti success reduct provid articl protocol appli product duti appli januari januari tariff reduct result tariff agreement conclud result trade confer held geneva applic reduc duti replac basic duti refer paragraph reduc duti calcul accord articl protocol appli round decim place subject applic commun articl quot act condit access adjust treati quot drawn adopt confer european commun kingdom denmark ireland kingdom norwai unit kingdom great britain northern ireland specif duti specif part mix duti irish custom tariff articl protocol appli round fourth decim place articl charg effect equival custom duti import introduc trade commun switzerland charg effect equival custom duti import introduc januari trade commun switzerland abolish entri forc agreement charg effect equival custom duti import rate decemb higher appli januari reduc rate entri forc agreement charg effect equival custom duti import progress abolish accord timet januari latest charg reduc rate appli januari reduct made januari januari juli articl custom duti export charg equival effect introduc trade commun switzerland custom duti export charg equival effect abolish januari case product list annex iii contract parti manner determin measur implement suppli polici articl protocol lai tariff treatment arrang applic product articl protocol lai tariff treatment arrang applic good obtain process agricultur product articl event specif rule establish alter current rule contract parti question adapt arrang result agreement respect product subject rule alter case contract parti question due account interest contract parti end contract parti consult joint committe articl protocol lai rule origin articl contract parti reduct effect level duti charg equival effect applic countri benefit favour nation treatment suspens applic practic notifi joint committe thirti dai reduct suspens effect note represent contract parti distort result therefrom articl quantit restrict import measur equival effect introduc trade commun switzerland quantit restrict import abolish januari measur effect equival quantit restrict import abolish januari articl commun reserv modifi arrang applic petroleum product fall head no paraffin wax micro crystallin wax bitumin shale miner wax brussel nomenclatur adopt common definit origin petroleum product adopt decis common commerci polici product question establish common energi polici event commun due account interest switzerland end inform joint committe meet condit set articl switzerland reserv similar action face situat subject paragraph agreement prejudic tariff rule appli import petroleum product articl contract parti declar readi foster agricultur polici harmoni develop trade agricultur product agreement appli contract parti appli agricultur rule veterinari health plant health matter discriminatori fashion introduc measur effect unduli obstruct trade contract parti examin condit set articl difficulti aris trade agricultur product endeavour seek solut articl juli product origin switzerland enjoi favour treatment import commun appli member state commun articl agreement preclud mainten establish custom union free trade area arrang frontier trade alter trade arrang provid agreement provis rule origin articl contract parti refrain measur practic intern fiscal natur establish directli indirectli discrimin product contract parti product origin territori contract parti product export territori contract parti benefit repay intern taxat excess amount direct indirect taxat impos articl payment relat trade good transfer payment member state commun creditor resid switzerland free restrict contract parti refrain exchang administr restrict grant repay accept short medium term credit cover commerci transact resid particip articl agreement preclud prohibit restrict import export good transit justifi ground public moral law order public secur protect life health human anim plant protect nation treasur artist histor archaeolog protect industri commerci properti rule relat gold silver prohibit restrict constitut mean arbitrari discrimin disguis restrict trade contract parti articl agreement prevent contract parti take measur consid prevent disclosur inform contrari essenti secur interest relat trade arm munit war materi research develop product indispens defenc purpos provid measur impair condit competit respect product intend specif militari purpos consid essenti secur time war intern tension articl contract parti refrain measur jeopard fulfil object agreement gener specif measur requir fulfil oblig agreement contract parti consid contract parti fail fulfil oblig agreement measur condit accord procedur laid articl articl incompat proper function agreement affect trade commun switzerland agreement undertak decis associ undertak concert practic undertak object effect prevent restrict distort competit product trade good ii abus undertak domin posit territori contract parti substanti part thereof iii public aid distort threaten distort competit favour undertak product good contract parti practic incompat articl measur condit accord procedur laid articl articl increas import product detriment product activ carri territori contract parti increas due partial total reduct import contract parti provid agreement custom duti charg equival effect levi product question ii fact duti charg equival effect levi export contract parti import raw materi intermedi product manufactur product question significantli lower duti charg levi import contract parti contract parti concern measur condit accord procedur laid articl articl contract parti find dump take place trade contract parti measur practic accord agreement implement articl vi gener agreement tariff trade condit accord procedur laid articl articl disturb aris sector economi difficulti aris bring deterior econom situat region contract parti concern measur condit accord procedur laid articl articl event contract parti subject import product liabl give rise difficulti refer articl administr procedur purpos provid rapid inform trend trade flow inform contract parti case articl take measur provid case paragraph appli contract parti question suppli joint committe relev inform requir examin situat view seek solut accept contract parti select measur prioriti disturb function agreement safeguard measur notifi immedi joint committe subject period consult committe view abolit circumst permit implement paragraph provis appli articl contract parti refer matter joint committe consid practic incompat proper function agreement mean articl contract parti provid joint committe relev inform give assist requir order examin case elimin practic object contract parti question fail put end practic object period fix joint committe absenc agreement joint committe month matter refer contract parti concern adopt safeguard measur consid deal difficulti result practic question withdraw tariff concess articl difficulti aris situat refer articl refer examin joint committe decis need put end difficulti joint committe export contract parti decis put end difficulti thirti dai matter refer import contract parti author levi compensatori charg product import compensatori charg calcul incid good question tariff dispar respect raw materi intermedi product incorpor articl consult joint committe place contract parti concern take measur except circumst requir action make prior examin imposs contract parti concern situat articl case export aid direct incid trade appli forthwith precautionari measur strictli remedi situat articl member state commun switzerland difficulti threaten difficulti balanc payment contract parti concern safeguard measur inform contract parti forthwith articl joint committe establish respons administr agreement ensur proper implement purpos make recommend decis case provid agreement decis put effect contract parti accord rule purpos proper implement agreement contract parti exchang inform request parti hold consult joint committe joint committe adopt rule procedur articl joint committe consist repres commun hand repres switzerland joint committe act mutual agreement articl contract parti presid turn joint committe accord arrang laid rule procedur chairman conven meet joint committe year order review gener function agreement joint committe addit meet special circumst requir request contract parti accord condit laid rule procedur joint committe decid set work parti assist carri duti articl contract parti consid interest economi contract parti develop relat establish agreement extend field cover submit reason request contract parti contract parti instruct joint committe examin request make recommend view open negoti agreement result negoti refer paragraph subject ratif approv contract parti accord procedur articl annex protocol agreement form integr part thereof articl contract parti denounc agreement notifii contract parti agreement ceas forc twelv month date notif articl agreement appli hand territori treati establish european econom commun appli term laid treati territori swiss confeder articl agreement drawn duplic danish dutch english french german italian norwegian languag text equal authent agreement approv contract parti accord procedur enter forc januari provid contract parti notifi date procedur end complet date agreement enter forc dai month notif final date notif novemb provis applic april appli entri forc agreement enter forc date udfærdiget bruxel den toogtyvend juli nitten hundred og tooghalvfjerd geschehen zu brüssel zweiundzwanzigsten juli neunzehnhundertzweiundsiebzig brussel twenti dai juli year thousand hundr seventi fait bruxel le vingt deux juillet mil neuf cent soixant douz fatto bruxel il ventidu luglio millenovecentosettantadu gedaan te brussel de tweeëntwintigst juli negentienhonderdtweeënzeventig utferdiget brussel tjueandr juli nitten hundr og syttito på rådet de europæisk fællesskab vegn im namen de rate der europäischen gemeinschaften council european commun au nom du conseil de communauté européenn nome del consiglio dell comunità europe namen de raad van de europes gemeenschappen rådet de europeisk fellesskap gt pic file quot quot gt annex list product refer articl agreement gt pic file quot quot gt annex ii list product refer articl agreement gt pic file quot quot gt gt pic file quot quot gt gt pic file quot quot gt annex iii list product refer articl agreement gt pic file quot quot gt