Dictamen del Comité Económico y Social sobre la «Propuesta de Directiva del Consejo por la que se modifica la Directiva 92/12/CEE, relativa al régimen general, tenencia, circulación y controles de los productos objeto de impuestos especiales»
Section | Directive |
Issuing Organization | Consejo de la Unión Europea |
C 19/60 ES 21. 1. 98Diario Oficial de las Comunidades Europeas Dictamen del ComitÈ Econo¥mico y Social sobre la 'Propuesta de Directiva del Consejo por la que se modifica la Directiva 92/12/CEE, relativa al rÈgimen general, tenencia, circulacio¥n y controles de los productos objeto de impuestos especiales'(1) (98/C 19/18) El 14 de julio de 1997, de conformidad con el arti¥culo 99 del Tratado constitutivo de la Comunidad Europea, el Consejo decidio¥ consultar al ComitÈ Econo¥mico y Social sobre la propuesta mencionada.
La Seccio¥n de Asuntos Econo¥micos, Financieros y Monetarios, encargada de preparar los trabajos en este asunto, aprobo¥ su dictamen el 14 de octubre de 1997 (Ponente: Sr. Bento GonÁalves).
En su 349o Pleno (sesio¥n del 29 de octubre de 1997), el ComitÈ Econo¥mico y Social ha aprobado por 123 votos a favor y 3 abstenciones el presente Dictamen.
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Observaciones generales b) de la lucha contra los abusos, el fraude fiscal y el contrabando;
1.1. La presente propuesta de Directiva del Consejo, c) de las disposiciones que permiten la libre circulacio¥n por la que se modifica el arti¥culo 24 de la Directiva de estos productos en todos los Estados de la Unio¥n, 92/12/CEE, tiene por objeto atribuir a la Comisio¥n con el fin de que se realicen de una manera ma¥s competencias de reglamentacio¥n ma¥s amplias en materia transparente, con procedimientos y reglamentacio¥n de impuestos especiales y dar mayor rapidez a su juri¥dica adecuados, evitando distorsiones de la comaplicacio¥n...
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