24.12. 75 Official Journal of the European Communities No L 330/51 COUNCIL DIRECTIVE of 18 December 1975 amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (75/786/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, and in particular Articles 99 and 100 thereof ; Having regard to the proposal from the Commission ; Having regard to the Opinion of the European Parlia- ment () ; Having regard to the Opinion of the Economic and Social Committee (?); Whereas, pursuant to Council Directive 72/464/EEC (%) of 19 December 1972 on taxes other than turnover taxes which affect the consumption of manufactured tobacco, as amended by Directive 74/318/EEC (%), the Council must adopt by 30 June 1975 a Directive laying down the special criteria appli- cable after the first stage which, under Article 7 (1), covers, subject to Article 1 (4), a period of 36 months from 1 July 1973; Whereas the Commission has submitted a proposal to the Council on measures necessary to decide how manufactured tobacco should be defined and grouped in accordance with Article 3(2) of the abovemen- tioned Directive ; () OJ No C 239, 20. 10. 1975, p. 21. (?) Opinion delivered 29. 10. 1975 (not yet published in the Official Journai). () OJ No L 303, 31. 12. 1972, p. 1. (*) OJ No L 180, 3. 7. 1974, p. 30. Whereas in order to lay down the special cirteria appli- cable in the following stage or stages, a further exami- nation must be made of the conditions on the market in manufactured tobacco in the enlarged Community ; Whereas it is therefore necessary to extend the first stage for a further 12 months, HAS ADOPTED THIS DIRECTIVE: Article 1 In Article 7 (1) of Directive 72/464/EEC, the words ‘period of 36 months’ shall be replaced by the words ‘period of 48 months’. Article 2 This Directive is addressed to the Member States. Done at Brussels, 18 December 1975. - For the Council The President M. TOROS