Excise duty tables. June 1999

(1)

•

• EUROPEAN COMMISSION

DIRECTORATE GENERAL XXI

TAXATION AND CUSTOMS UNION TAX POLICY

Excise duties and transport, environment and energy taxes

REF 1.002

June

1999

•

EXCISE DUTY

TABLES

•

• Incorporates all amendments

received up to 20 June 1999

TheECU ~rqJiacfd bytheeurom 1 January with aronvtnionrateofl:l.

HRoricalreirwces(pre-1999)1ntheECU should continue to belabelkll asECU

•

Rue de Ia Loi 200, B-1049 Bruxelles/Wetstraat 200, B-1049 Brussel- Belgium- Office: M059 4/11. Telephone: direct line (+32-2)299.06.59, switchboard 299.11.11. Fax: (+32-2)296.19.31.

Telex: COMEU B 21877. Telegraphic address: COMEUR Brussels.

X.400: G=Tove; S=Mogensen; I=TM; P=CEC; A=RTT; C=BE Internet: [email protected]

•

(2)

~oute 400 Mail Time 08:25:29 Date 06/21/99

Subject: Excise Duty Tables - Version 1.002 - June 1999

~ncluding all amendments up to 21 June 1999.

Second report sent out in 1999.

ew figures for Denmark as of 1 june 1999 . . mend men t s on pages :

20 - Gas Oil "propellant" - new from now is the distinction between normal" and "low sulphur" propellant gas oil.

,Low sulphur= not exceeding 0,005%)

Page 26 - LPG "propellant"

-Page 28 -Kerosene "propellant".

+++++++++++++++++++ ··+++++++++++++++++++

Best regards, 'ove Mogensen

(3)

Page printed 20104/99

INTRODUCTORY NOTE

In collaboration with the Member States, the European Commission

has established the "EXCISE DUTY TABLES" showing rates in

force in the Member States of the European Union .

This publication aims to provide up-to-date information on Member

States main excise duty rates as they apply to typical products.

It is intended that Member States will regularly communicate to the

Commission all modifications of the rates covered by this

publication and that revised editions of the tables will be published

at regular intervals.

To this end, it is vital that all changes to duty structures or rates are

advised by Member States to the Commission as soon as possible so

that they may be incorporated in the tables with the least possible

delay. All details should be sent to Mrs Tove Mogensen:

e-mail

[email protected]

fax

Int-32-2-296.19.31;

telephone

Int-32-2-299.06.59.

(4)

Page printed 21106199

UPDATE SITUATION- EXCISE DUTY TABLES

1 January 1999

New start

4 January 1999

FR

Manufactured Tobacco

(Cigarettes)

16 January 1999

IT

Mineral Oils

9 March 1999

UK

Alcoholic Beverages

9 March 1999

UK

Mineral Oils

9 March 1999

UK

Manufactured Tobacco

1 April1999

DE

Mineral Oils

1 May 1999

EL

Mineral Oils

(Gas Oil "heating"- season rates)

1 June 1999

DK

Mineral Oils

(Gas Oil, LPG and Kerosene- all propellant)

... ljand .. .

Minor modifications, some of them cosmetic, added up to 21 June 1999 ••••

(5)

INTRODUCTORY NOTE UPDATE SITUATION

IDEX

ECU exchange rate as of 1 OCTOBER 1998

ALCOHOLIC BEVERAGES

Beer

Wine

Graphs - Wine

Fermented beverages other than wine and beer

Intermediate products

Graph - Intermediate products

Ethyl alcohol

Graph - Ethyl alcohol

National taxes

MINERAL OILS

Petrol and Gas oil

Graphs - Petrol and Gas oil

LPG and Methane

Heavy fuel oil and Kerosene

Graph - Heavy fuel oil

National taxes

MANUFACTURED TOBACCO

Cigarettes

Graphs - Cigarettes

Cigars and cigarillos

Fine cut tobacco

Other smoking tobaccos

REVENUES FROM TAXES ON CONSUMPTION

ECU/EURO exchange rates as of 1 January (Jan 95-99)

Alcoholic beverages

Mineral oils

Manufactured tobacco

2

3

5 6

7

9 11 13 14

15

16 17

18

19

20

23

26

28

30 31

32

33

34

36

37

38

39 40 41

43

45

(6)

ECU

Exchange

Rate

Member

State

AT BE DE D

EL

ES I

u

IE IT _LU L T _SE

Value

of

National

Currency

in

ECU

at

1

October

1998

National

Currency

_s

B D _D _DA TA _UL IL LIT _L L ESC

s

Page

printed

1311199

Currency

(7)

ALC LICBEEAES

(8)

Beer

Alcoholic

Beverages

Page

printed

21041

s

c

I

L

A

y

A

D

EEC

A

D

EEC

A

D

EEC

ECU

c

D

EEC

A

D

EEC

A

D

EEC

A

D

EEC

A

D

EEC

s

E

AT

E

AT

E

AT

E

c

EU

c

EU

c

EU

c

EU

AT

s

<

BE

B

<

DE

D

<

D

<

>

<

>

<

>

<

>

EL

DA

ES

TA

I

<

>

D

B

(9)

...

Beer

...

c

D

s

_u

_IE _IT _LU L T _SE L T

EEC

c

UL

IL LIT L L ESC

s

B B

c

A A A

<

>

<

>

c

D

ECU

D

<

_<

<

A A

s

EEC EEC

E

AT

c

EU

Alcoholic

Beverages

Page

printed

810

I

L

y _A

D

EEC

A

D

EEC

ECU

A

D

EEC

A

D

EEC

A

D

EEC

E

AT

E

AT

E

c

EU

c

EU

c

EU

<

>

<

>

<

>

<

>

(10)

Wine

Alcoholic

Beverages

Page

printed

29/04/99

Standard

rates

Reduced

rate

s

A

D

EEC

A

D

EEC

A

D

EEC

ECU

c

D

EEC

A

D

EEC

A

D

EEC

A

D

EEC

s

E

AT

E

AT

E

AT

c

EU

c

EU

c

EU

AT

s

BE

B

DE

D

s

<

D

s s

EL

DA

ES

TA

I

>

<

>

<

>

<

u

UL

s

>

<

s

>

<

s

>

<

IE

IL

<

IT

LIT

LU

L

<

>

L

s s

T

(11)

...

Wine

...

Page

printed

8/04/99

Alcoholic

Beverages

Standard

rates

Reduced

rate

s

A

D

EEC

A

D

EEC

A

D

EEC

ECU

c

D

EEC

A

D

EEC

A

D

EEC

A

D

EEC

s

E

AT

E

AT

E

AT

c

EU

c

EU

c

EU

SE

s

<

s

(12)

E

Still

wine

Page

printed

26104199

AT

BE

DE

D

EL

ES

u

IE

IT

LU

L

T

SE

D

(13)

E

Sparkling

Wine

Page

printed

29104199

AT

BE

DE

D

EL

ES

u

IE

IT

LU

L

T

SE

(14)

Fermented

beverages

other

than

wine

and

beer

Alcoholic

Beverages

Page

printed

20104/99

s

A

D

EEC

A

D

EEC

A

D

EEC

ECU

c

A

D

EEC

A

D

EEC

A

D

EEC

D

EEC

A

D

EEC

A

D

EEC

A

D

EEC

s

E

AT

E

AT

E

AT

c

EU

c

EU

c

EU

AT

s

BE

B

DE

D

s

<

D

s

EL

DA

ES

TA

I

>

<

>

<

>

<

u

UL

s

>

<

s

>

<

s

>

<

c

>

<

c

>

<

s

c

>

<

IE

IL

<

>

<

IT

LIT

LU

L

s s

T

ESC

SE

s

<

s

(15)

Intermediate

products

Alcoholic

Beverages

Page

printed

20104/99

s

A

D

EEC

A

D

EEC

ECU

c

D

EEC

A

D

EEC

A

D

EEC

s

E

AT

E

AT

c

EU

c

EU

AT

s

BE

B

s

DE

D

s

D

s

s s

EL

DA

ES

TA

I

_u

UL

IE

IL

IT

LIT

LU

L

s s

T

ESC

SE

s

EL

DA

EU

A

D

(16)

E

Intermediate

Products

Page

printed

29104199

AT

BE

DE

D

EL

ES

u

IE

IT

LU

L

T

SE

(17)

Ethyl

alcohol

Alcoholic

Beverages

Page

printed

8104199

Standard

rates

Reduced

rates

"Small

distilleries"

y

A

D

EEC

A

D

EEC

ECU

T

c

D

EEC

A

D

EEC

A

D

EEC

s

E

AT

E

AT

E

AT

c

EU

c

EU

c

EU

AT

s

BE

B

DE

D

EL

DA

ES

TA

I

>

<

>

<

u

UL

IE

IL

>

IT

LIT

LU

L

T

ESC

SE

s

AT

s

EL

A

D

EEC

D

A

D

EEC

I

cc

A

D

EEC

c

EU

s

I

T

A

D

(18)

(19)

National

tax

-Alcoholic

Beverages

Member

State

Tax

Description

Tax

type

Nat.

Curr.

EURO

Unit

*Finland

FMK

A

E

France

FF

CCC

c

CCC

c

BICE

B

I

c

A

BICE

B

I

c

B

T

CI

T

ADAA

D

A

T

ADA

A

D

A

T

ADA

A

D

A

T

(20)

Page printed 8/04/99

lEAL ILS

(21)

Petrol

and

Gas

Oil

Mineral

oils

D

s

AT

BE

DE

D

EL

ES

I

u

D I

EL

c

EEC

c

s

_B _D

D DA TA UL

I

C

I

C

c c

A A

L

U

Leaded

Petrol

c

D

EC

ECU

D

EEC

E

c

EU

D

DA

Petrol

c

A

D

ECU _A

D

AT

E

<

I

>

I

<

I

>

I

s

Page

printed

21106199

Gas

Oil

Unleaded

Petrol

Used

as

propellant

Used

for

ind./comm.

Used

for

heating

purposes

c

EC

A

D

EC

A

D

EC

A

D

EC

ECU

A

D

EEC

A

D

EEC

A

D

EEC

A

D

EEC

AT

E

AT

E

AT

E

AT

c

EU

c

EU

c

EU

c

EU

D

(22)

(23)

•••

Petrol

and

Gas

Oil

...

D

s

IE

IT

LU

L

T

SE

LU SE

c

EEC

c

IL LIT L L ESC

s

I

c

Mineral

oils

Leaded

Petrol

c

A

D

EC

ECU

A

D

EEC

E

c

EU

Petrol

Unleaded

Petrol

c

A

D

EC

ECU _A

D

EEC

AT

E

c

EU

c

Page

printed

27/04199

Gas

Oil

Used

as

propellant

Used

for

ind./comm.

purposes

Used

for

heating

purposes

c

A

D

EC

A

D

EC

A

D

EC

ECU

A

D

EEC

A

D

EEC

A

D

EEC

A

D

EEC

AT

E

AT

E

AT

E

AT

c

EU

c

EU

c

EU

c

(24)

...

Petrol

and

Gas

Oil

...

-Additional

comments

Page

printed

29104199

BE

A

B

T

B

BELU

T

s

_EU

A

D

EEC

D

L

EL

EU

L

c

s

D

c

A

T

s

A

D

EEC

u

AT

D

AT

T T

A

T

A

D

EEC

SE

s

SE

T

s

T

s

(25)

Leaded

Petrol

Page

printed

2

8/04/99

E

AT

BE

DE

D

EL

ES

I

J•E

D

(26)

E

1

Unleaded

Petrol

Page

printed

2 7/04/99

AT

BE

DE

DK

ELl

EL2

ES

1

ES

2

Fll

F12

FR

UKl

UK2

IEl

IE2

IT

LU

NL

PT

S

El

S

E2

E

D

R

2 EUR

(27)

Diesel

E

11

(Gas

Oil

"Propellant'?

Page

printed

27/04/99

2

AT

BE

DE

DK

EL

ES

Fll

FI2

FR

UK1

UK2

IE

IT

LU

NL

PT

SE1

SE2

SE

2 EUR

(28)

Liquid

Petroleum

Gas

(LPG)

and

Methane

Mineral

oils

D

s

AT

BE

DE

DK

EL

ES

FI

FR

UK

IE

IT

LU

NL

PT

SE

DK SE

c

1 1 1 2 2

2EEC I I

N

_c

s

_BFR

_D

_DKR

_DRA

_PTA

_FK

_FF

_UKL

_IRL

_LIT

_LFR

FL

_ESC

_SKR

C2 C2

Used as propellant CN 2 1112 11 _CN2111

CN2112 A

D EC 1 ECU 1 A 1 D 2

2EEC _E

NC

LP

12

2 1

2

1

1 2

LP

1 21 1 22 2

LP

2 1 AT

EUR 2

1

11

2 21

12 1 2 2 1 1 2 1

1 1 22

1 2 21 1 11 2 21 2 2 1 2 1 1 2 1 1 1

1 2

(29)

...

Liquid

Petroleum

Gas

(LPG)

and

Methane

...

-Additional

comments

Page

printed

27/04/99

AT

LP

DE

F

LP

D

21 D

1 EL

LP

FI

LP

A

T

UK

LP

F

2 AT

IE

LP

R

IRL

1 PT

p

A

R

A

D

2 2EEC

IT

SE

LP

SKR

1

1 SKR

B

NL

T

LP

FL

12 EUR

(30)

Heavy

fuel

oil

and

Kerosene

Mineral

oils

c

1 1 1 2

D

s

_AT

_BE

_DE

_DK

_EL

_ES

_FI

_FR

_UK

IE

IT

LU

NL

PT

SE

DK FI SE

2

2EEC

N

_c

s

_BFR

D

_DKR

_DRA

PTA

FK

FF

UKL

IRL

LIT

LFR

FL

ESC

SKR

_I _I

CN21 A 1 ECU A

<

1

>

1

>2

<

I

>I

<

I

>I

C2 C2 C2

D 1 D

Heavy fuel oil CN.21 EC 2 2EEC E NC 2

22 1

22

21 1

1

2 1

2

I

I2

2 2

2 I

CN21

1

CN21 A

D 2 ECU 1 A 1 D AT EUR 2 2 1 21 1 21 1 1 1 2 1 2 21

2 1

1 2 1 2 22 22

2 1

(31)

...

Heavy

fuel

oil

and

Kerosene

...

-Additional

comments

AT

FI FI

UK

SE

I

C2

1 K

AT

2

s

1

C2

FK

2

D

2

Page

printed

5103/99

C2

T

AT

SKR

2

K

SKR

(32)

E

1

1 ₂ ₂

Heavy

fuel

oil

Page

printed

2

7/04/9

9

AT

BE

1

BE2

DE

1

DE2

DK

EL

ES

FI

FR

UK

IE

IT1

IT2

LU

1

LU2

NL

PT1

PT2

SE

1 EUR

(33)

National

tax

-Mineral

Oil

Member

State

Tax

type

NatCurr

Belgium p Germany Finland p France p Netherlands Sweden p

s

CA

p A

R

BFR DM _FMK I 2I

FF ₁1 ₁2 ₁1 ₁₁ _I

HFL 11 2

2

I

I2 1 I

2

12 SKR 2

Tax

EURO

I 1 2 2 I 2 1 I 2 22 I2 11 I

2

1 2

I

Page

printed

29104199

Description

Unit

I

E

1

c

1

c

I

c

I

s

I

s

I

s

T

IFP

T

I

1

T

IFP

1

T

IFP

I

T

IFP

1

T

IFP

1

T

IFP

I

T

IFP

LP

PLC

I

T

CPDC

T

CPDC

T

c

I

T

ADEE

T

ADEE

T

A

I

T

FS

T

FS

T

F

T

CPSSP

c

I

CA

I

F

I

F

1

F

LP

1

F

I

R

*

.

I

R

LP

*

1

R

*

1

I

A

L

I

(34)

ANUF

ACTURED T BACC

(35)

Cigarettes

Manufactured

tobacco

Page printed 7/04/99

Cigarettes

Specific Excise 1 Ad alorem VAT% Ad Valorem Total Tax

c

Excise Yield Overall Excise Excise 1 Minimum +VAT 1 Excise Duty AT A 20 2 EEC "TIRSP" NC EUR NC EUR EUR R

s

TIRSP TIRSP TIRSP TIRSP TIRSP 1

p T

(36)

R

S

p

1

2

1 Cigarettes

Overall

Minimum

Excise

Duty

E

D

A

E

Page

printed

(37)

E

11

2 1 1 1 12 1 2

Cigarettes

_Excise

Yield

Page

printed

29/04/99

AT

BE

DE

DK

EL

ES

FI

FR

UK

IE

IT

LU

NL

PT

(38)

Cigars

and

Cigarillos

Manufactured

tobacco

Page printed 7/04/99

Cigars

and

Cigarillos

Specific Excise Ad Valorem VAT o/o Ad Valorem Excise Excise "TIRSP" +VAT TIRSP R s or

p T

I

or A

D 2 EEC NC EUR TIRSP TIRSP TIRSP TIRSP

or ECU

(39)

Fine

Cut

Smoking

Tobacco

(intended

for

the

rolling

of

cigarettes)

Manufactured

tobacco

_Fine-Cut

Smoking

Tobacco

"TIRSP"

Specific

Excise

Ad

Valorem

VAT%

Ad

Valorem

R

s

Excise

p

+VAT

T

I

NC

EUR

TIRSP

c

1

2

D

2

EEC

s

NC

AT

s

1

BE

BFR

1

DE

D

21

1

2

1

12

1

DK

DKR

2

EL

DRA

1

2

ES

PTA

1

2

FI

FK

12

2

1

FR

FF

1

UK

UKL

12

1

IE

IRL

1

IT

LIT

1

LU

LFR

1

2

21

NL

FL

2

1

PT

ESC

1

SE

SKR

2

T 2

EEC

Page

printed

29104199

TIRSP

or A

D

2

EEC

TIRSP

or ECU

2

A

D

2

EEC

A

2

(40)

Other

smoking

tobaccos

Manufactured

tobacco

Page

printed

7104199

Other

smoking

tobaccos

"TIRSP''

Specific

excise

Ad

Valorem

VAT%

Ad

Valorem

R

s

Excise

p

+VAT

TIRSP

T

I

or A

D

2

EEC

NC

EUR

2

TIRSP

or ECU

1

c

1

2

D

2

EEC

A

D

2

EEC

s

NC

AT

s

I

BE

BFR

I

DE

D

2I

I

2

I

2

DK

DKR

2

EL

DRA

I

2

ES

PTA

22

I

2

FI

FK

12

2

1

FR

FF

1

2

UK

UKL

1

IE

IRL

1

IT

LIT

1

LU

LFR

1

2

21

NL

FL

2

1

PT

ESC

1

SE

SKR

2

(41)

Page printed 20104199

RE ENUES FR TAXES N C NSU PTI N

(42)

(43)

(44)

(45)

(46)

(47)

(48)

...

Revenues

-Manufactured

tobacco

...

s

y

IT LU NL PT ES SE UK

F

UK

C

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

NC

LIT LIT LIT LIT _LFR _LFR _LFR _LFR FL FL FL FL _ESC _ESC _ESC _ESC PTA PTA PTA PTA SKR SKR SKR SKR UKL UKL UKL UKL

I

Cigarettes

NC

2

1 111

1

21 2

1

212 2

1 1 1 122

2 1 ₁₂ 2 ₁

EUR

2 11 2 1 1 2 2 2 1

1 1 1 2 1 2

211 2

1

2 1

1 1 1 1 2 2 2

1 1 1121

(49)

Attendance at EU Librarians' Meetings

Institution

DC -1990

DC -1993

Charleston

Seattle

Pittsburgh

University of Arizona Victoria Mills Atifa Rawan AtifaRawan

Robert Mitchell

University of Arkansas Shelley Wold Brent Nelson Karen Russ Karen Russ

University of California, Andrea Sevetson Andrea Sevetson Andrea Sevetson Andrea Sevetson Andrea Sevetson

Berkeley

University of California, Chere N egaard Chere N egaard (Cancelled

-Los Angeles Chere Negaard)

University of California, Renata Coates Cynthia Jahns Cynthia Jahns Sam Dunlap Sam Dunlap

San Diego

University of Southern Janice Hanks Janice Hanks Lauren Pugh Janice Hanks Janice Hanks

California

Stanford University Agnes Peterson Molly Molloy Molly Molloy Molly Molloy

University of Colorado Laura Carter Deborah Hollis Margaret Jobe Margaret Jobe (Cancelled

-Suzan Winters Tim Byrne)

Yale University Sandy Peterson Arlene Weible Sandy Peterson Sandy Peterson Sandy Peterson

Martha Brogan

American University John Haywood John Haywood William Ryan William Ryan Joanne Zich

Joanne Zich Joanne Zich Joanne Zich

Library of Congress C. Bean Georgia Higley Georgia Higley Georgia Higley Georgia Higley

M.L. Bernal Mary Louise

R.W. Schaaf Bernal

S. Striner

University of Florida Mary Gay Mary Gay Mary Gay Mary Gay Mary Gay

Anderson Anderson Anderson Anderson Anderson

Emory University Cindy Wang James Bailey Amy Flick Amy Flick

University of Georgia Anne Burnett Anne Burnett

University of Chicago Jennette Rader Lyonette Louis- Paul Belloni Paul Belloni Paul Belloni

Jacques

University of Illinois TedMahr Weiwei Wang Jane Williams Jane Williams

Illinois Institute of John Strzynski Mickie Voges Gretchen Van Gretchen

Technology Dam VanDam

Northwestern University Michelle Strange Ray Wang Cindi Wolff Mike McCaffrey- Jacqueline Druery

Noviss

Indiana University Marian Shaaban Marian Shaaban Marian Shaaban Marian Shaaban Marian Shaaban

(50)

University of Notre Dame Stephen Hayes Michael Lutes Michael Lutes Michael Lutes Angelika Ryan

University of Iowa Carolyn Kohler Marianne Ryan Marianne Ryan Carolyn Kohler Carolyn Kohler

University of Kansas Carmen Orth- Carmen Orth- Donna Koepp Roger Anderson Roger Anderson

Alfie Alfie

University of Kentucky Sandra Shawn Livingston Shawn Livingston Shawn Livingston Shawn Livingston

McAninch

University ofNew Orleans Marilyn Hankel Janette Griffm Marilyn Hankel Marilyn Hankel Marilyn Hankel

Janette Griffm Janette Griffm

University of Maine Hugh Hill Martin Cerjan Lee Neugebauer Mary Sexton

Harvard University Ruth Rogers Jeanette Yackle Bridget Reischer Silke Sahl Jeanette Yackle

Stephen Wiles

University of Michigan Beth Beth McWilliams Jennifer Lentz

McWilliams

Michigan State University Laurel Minott Debbi

Schaubman

University of Minnesota Julia Wallace Julia Wallace Julia Wallace Julia Wallace Julia Wallace

Barbara Walden Suzanne Thorpe

Washington University Terrence Keegan Terrence Keegan Terrence Keegan Terrence Keegan Terrence Keegan

University of Nebraska Suping Lu

Princeton University Sally Burkman Sally Burkman Sally Burkman Evelyn Klingler Sally Burkman

Laird Klingler

University of New Mexico Kathleen Sever Bordeianu Sever Bordeianu Daniel Barkley Daniel Barkley

Keating

Council on Foreign Virginia Lilita Gusts Lilita Gusts Lilita Gusts Marcia Sprules

Relations Etheridge

New York Public Library John Balow John Ganly John Ganly John Ganly John Ganly

Erminio D'Onofrio

New York University Radu Popa RaduPopa Jeanne Rehberg Jeanne Rehberg Jeanne Rehberg

RaduPopa

Cornell University Sara How Sarah How Sarah How

Susan Szasz Susan Szasz

Palmer Palmer

State University ofNew Jeffrey Archer Mary Van Ullen

York, Albany

State University of New Karen Smith Karen Smith Karen Smith Karen Smith DebraKimok

York, Buffalo John Mielke

Duke University Margaret Brill Lauren Sapp Lauren Sapp Catherine Shreve Catherine Shreve

(51)

Ohio State University Marjorie Murfm (Cancelled - Marjorie Murfm

Marjorie Murfm) Melanie Putnam

Miami University of Ohio Kenneth Grabach Kenneth Grabach

University of Oklahoma Jeffrey Wilhite Jeffrey Wilhite Jeffrey Wilhite

University of Oregon David Barber Tom Stave Tom Stave Tom Stave Tom Stave

Alexey Panchenko

University of Pennsylvania Irma Feldman Bob Persing Benjamin Burck Maria Smolka- Heidi Heller

Day

Pennsylvania State Helen Sheehy Helen Sheehy Helen Sheehy Helen Sheehy Helen Sheehy

University

University of Pittsburgh Phil Wilkin A. Knapp Phil Wilkin Phil Wilkin Phil Wilkin

Marianne Kasica W.Mann Caroline Tibbets

K. Riechenberg D. Rougeaux

University of Puerto Rico Pedro Padilla- Pedro Padilla- Pedro Padilla- Pedro

Padilla-Rosa Rosa Rosa Rosa

University of South Deborah Yerkes Deborah Yerkes Deborah Yerkes Deborah Yerkes Deborah Yerkes

Carolina

University of Texas Jonathan Pratter Brian Quigley Brian Quigley Barbara Bridges Cathy

Mantor-Ramirez

Texas Christian University Brenda Barnes Brenda Barnes

University of Utah Michele Widera Michele Widera Michele Widera Michele Widera Peter Kraus

University of Virginia Barbara Smith Barbara Selby Barbara Selby Barbara Selby Scott DeLong

George Mason University Jamie Coniglio Jamie Coniglio Jamie Coniglio Jamie Coniglio Matthys van

Kerry Sturgill Schaik

University of Washington David Maack David Maack David Maack David Maack David Maack

University of Wisconsin Vicki Hill Vicki Hill Vicki Hill Vicki Hill Vicki Hill

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D. Aldridge, M. Beaudoin,

EC-Univ. ofNevada Canada

Paul Zarins, M.E. Ynes,

G.W. University EC-SF

European Commission Neville Keery Neville Keery Neville Keery Neville Keery

Peter Doyle

European Parliament Klaus Pohle Jacques Raybaut

Rodney Martin Michael Shackleton

Sales/Statistical Office Lucien Emringer Lucien Emringer Alexander von Frederic Tonhofer Luis Moitinho

Witzleben Jose Pessanha

Court of Justice/Council Kurt Riechenberg Lutz Goebel

Washington Delegation Peter Doyle Soren Barbara Sloan Barbara Sloan Barbara Sloan

Colin Hensley Sondergaard HugoPaemen

Barbara Sloan Barbara Sloan

Andreas van Agt Peter Doyle