No L 375/76 Official Journal of the European Communities 31.12.80 COUNCIL DIRECTIVE of 22 December 1980 amending Directive 72/464/EEC on taxes other than turnover taxes which affect the consumption of manufactured tobacco (80/1275/EEC) THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the Euro- pean Economic Community, and in particular Articles 99 and 100 thereof, .Ha’ving regard to the proposal from the Commis- sion (1), Having regard to the opinion of the European Par- liament (2), Having regard to the opinion of the Economic and Social Committee (3), Whereas, under Council Directive 72/464/EEC (%), as last amended by Directive 77/805/EEC (3), the “transition from one stage of harmonization to the next shall be decided on by the Council on a pro- posal from the Commission; Whereas the second stage of harmonization, intro- duced by Directive 77/805/EEC expires on 31 December 1980; Whereas the special criteria applicable during the third stage, which should begin on | January 1981, are dealt with in a proposal for a Directive submit- ted by the Commission (¢); Whereas the Council will not be in a position to decide on that proposal before 31 December 1980; Whereas, in these circumstances, it is necessary that the second stage be extended by six months; (") OJ No C311,29.11. 1980, p. 5. (®») OJ No C 346, 31. 12. 1980, p. 126. (®) Opinion delivered on 10 December 1980 (not yet pub- lished in the Official Journal). (¥) OJ No L 303,31.12.1972, p. 1. (5) OJ No L 338, 20. 12. 1977, p. 22. (¢) OJ No C 264, 11. 10. 1980, p. 6. Whereas the derogation granted to the United Kingdom under Article 10c of Council Directive 72/464/EEC should also be extended by six months, 'HAS ADOPTED THIS DIRECTIVE: Article 1 1. In Article 10a (1) of Directive 72/464/EEC, ‘31 December 1980’ is hereby replaced by ‘30 June 1981°. 2. In the first subparagraph of Article 10c of Direc- tive 72/464/EEC ‘30 months’ is hereby replaced by ‘36 months’. Article 2 This Directive is addressed to the Member States. Done at Brussels, 22 December 1980. For the Council - The Presjdent J. SANTER