Annexes to COM(2007)587 - Structure and rates of excise duty applied to manufactured tobacco (Codified version)

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dossier COM(2007)587 - Structure and rates of excise duty applied to manufactured tobacco (Codified version).
document COM(2007)587 EN
date June 21, 2011
Annex I, Part A.

(5) OJ L 9, 14.1.2009, p. 12.


ANNEX I

PART A

Repealed Directives with list of their successive amendments

(referred to in Article 21)

Council Directive 92/79/EEC

(OJ L 316, 31.10.1992, p. 8)
Council Directive 1999/81/EC

(OJ L 211, 11.8.1999, p. 47)
only Article 1
Council Directive 2002/10/EC

(OJ L 46, 16.2.2002, p. 26)
only Article 1
Council Directive 2003/117/EC

(OJ L 333, 20.12.2003, p. 49)
only Article 1
Council Directive 2010/12/EU

(OJ L 50, 27.2.2010, p. 1)
only Article 1
Council Directive 92/80/EEC

(OJ L 316, 31.10.1992, p. 10)
Council Directive 1999/81/EC

(OJ L 211, 11.8.1999, p. 47)
only Article 2
Council Directive 2002/10/EC

(OJ L 46, 16.2.2002, p. 26)
only Article 2
Council Directive 2003/117/EC

(OJ L 333, 20.12.2003, p. 49)
only Article 2
Council Directive 2010/12/EU

(OJ L 50, 27.2.2010, p. 1)
only Article 2
Council Directive 95/59/EC

(OJ L 291, 6.12.1995, p. 40)
Council Directive 1999/81/EC

(OJ L 211, 11.8.1999, p. 47)
only Article 3
Council Directive 2002/10/EC

(OJ L 46, 16.2.2002, p. 26)
only Article 3
Council Directive 2010/12/EU

(OJ L 50, 27.2.2010, p. 1)
only Article 3

PART B

List of time-limits for transposition into national law and application

(referred to in Article 21)

DirectiveTime-limit for transpositionDate of application
92/79/EEC31 December 1992—
92/80/EEC31 December 1992—
95/59/EC——
1999/81/EC1 January 19991 January 1999
2002/10/EC1 July 2002 (1)—
2003/117/EC1 January 2004—
2010/12/EU31 December 20101 January 2011


(1) By way of derogation from the date set in Article 4(1) of Directive 2002/10/EC:

(a)the Federal Republic of Germany shall be authorised to bring into force the provisions necessary to comply with Article 3(1) of Directive 2002/10/EC by 1 January 2008 at the latest;

(b)the Kingdom of Spain and the Hellenic Republic shall be authorised to bring into force the provisions necessary to comply with Article 1(1) of Directive 2002/10/EC (with regard to Article 2(1), second sentence, of Directive 92/79/EEC) by 1 January 2008 at the latest.


ANNEX II

Correlation table

Directive 92/79/EECDirective 92/80/EECDirective 95/59/ECThis Directive
——Article 1(1) and (2)Article 1
——Article 1(3)—
——Article 2(1), introductory phraseArticle 2(1), introductory phrase
——Article 2(1)(a) and (b)Article 2(1)(a) and (b)
——Article 2(1)(c), first indentArticle 2(1)(c)(i)
——Article 2(1)(c), second indentArticle 2(1)(c)(ii)
——Article 2(1), final words—
——Article 2(2)—
——Article 7(2)Article 2(2)
——Article 2(3)Article 2(3)
——Article 4(1), first subparagraphArticle 3(1)
——Article 4(1), second subparagraph—
——Article 4(2)Article 3(2)
——Article 3(1)Article 4(1)
——Article 3(2)Article 4(2)
——Article 7(1)Article 4(3)
——Article 5, introductory phraseArticle 5(1), introductory phrase
——Article 5(1)Article 5(1)(a)
——Article 5(2)Article 5(1)(b)
——Article 6, first paragraphArticle 5(2), first subparagraph
——Article 6, second paragraphArticle 5(2), second subparagraph
——Article 9(1), first subparagraphArticle 6
——Article 8(1)Article 7(1), first subparagraph
——Article 16(6)Article 7(1), second subparagraph
——Article 8(2), (3) and (4)Article 7(2), (3) and (4)
——Article 16(1) to (5)Article 8(1) to (5)
——Article 16(7)Article 8(6)
Article 1——Article 9
Article 2(1) and (2)——Article 10(1) and (2)
Article 2(3)———
Article 2(4)——Article 10(3)
Article 2a——Article 11
Article 3(1)———
Article 3(2)——Article 12(1)
Article 3(3)———
Article 3(4)——Article 12(2)
—Article 1—Article 13
—Article 2——
—Article 3(1), first and second subparagraph—Article 14(1)
—Article 3(1), third subparagraph, introductory sentence—Article 14(2), first subparagraph, introductory sentence
—Article 3(1), third subparagraph, first, second and third indent——
—Article 3(1), fourth and fifth subparagraph——
—Article 3(1), sixth subparagraph, introductory sentence——
—Article 3(1), sixth subparagraph, points (a), (b) and (c)—Article 14(2), first subparagraph, points (a), (b) and (c)
—Article 3(1), seventh subparagraph——
—Article 3(1), eighth subparagraph——
—Article 3(1), ninth subparagraph—Article 14(2), second subparagraph
—Article 3(1), tenth subparagraph—Article 14(2), third subparagraph
—Article 3(1), eleventh subparagraph—Article 14(2), fourth subparagraph
—Article 3(1), twelfth subparagraph—Article 14(2), fifth subparagraph
—Article 3(1), thirteenth subparagraph—Article 14(2), sixth subparagraph
—Article 3(1), fourteenth subparagraph——
—Article 3(2)—Article 14(3)
—Article 3(3)——
—Article 3(4)—Article 14(4)
——Article 9(1), second subparagraphArticle 15(1), first subparagraph
——Article 9(1), third subparagraphArticle 15(1), second subparagraph
——Article 9(2), first sentenceArticle 15(2), first subparagraph
——Article 9(2), second sentenceArticle 15(2), second subparagraph
——Article 10Article 16
——Article 11Article 17
——Article 12—
——Article 13—
——Article 14—
——Article 15—
Article 2(5)Article 5(1)—Article 18(1)
Article 2(6)Article 5(2)—Article 18(2)
Article 4Article 4—Article 19
Article 5(1)Article 6(1)——
Article 5(2)Article 6(2)Article 18Article 20
——Article 19(1)Article 21, first paragraph
——Article 19(2)Article 21, second paragraph
——Article 20Article 22
Article 6Article 7Article 21Article 23
——Annex I—
——Annex II—
———Annex I
———Annex II