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

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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Repealed Directives with list of their successive amendments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 1Article 9
Article 2(1) and (2)Article 10(1) and (2)
Article 2(3)
Article 2(4)Article 10(3)
Article 2aArticle 11
Article 3(1)
Article 3(2)Article 12(1)
Article 3(3)
Article 3(4)Article 12(2)
Article 1Article 13
Article 2
Article 3(1), first and second subparagraphArticle 14(1)
Article 3(1), third subparagraph, introductory sentenceArticle 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 subparagraphArticle 14(2), second subparagraph
Article 3(1), tenth subparagraphArticle 14(2), third subparagraph
Article 3(1), eleventh subparagraphArticle 14(2), fourth subparagraph
Article 3(1), twelfth subparagraphArticle 14(2), fifth subparagraph
Article 3(1), thirteenth subparagraphArticle 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 4Article 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