THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community, and in particular Article 99 thereof,
Having regard to the proposal from the Commission [OJ No C 283, 31. 10. 1992, p. 8.],
Having regard to the opinion of the European Parliament [Opinion delivered on 20 November 1992 (not yet published in the Official Journal).],
Having regard to the opinion of the Economic and Social Committee [Opinion delivered on 24 November 1992 (not yet published in the Official Journal).],
Whereas it is necessary, in order to give full effect to the provisions of Directive 92/12/EEC [OJ No L 76, 23. 3. 1992, p. 1.] to stipulate the territories of the Member States which must be treated as third countries for fiscal purposes;
Whereas, when products subject to excise duty are dispatched between Member States via EFTA countries, specific conditions should be laid down concerning the declaration to the effect that those products are to be placed under
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