European Economic and Social Committee 4 July 1990, OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ON THE AMENDED PROPOSAL FOR A COUNCIL DIRECTIVE ON THE APPROXIMATION OF THE RATES OF EXCISE DUTY ON MINERAL OILS

No C 225/54 Official Journal of the European Communities 10. 9. 90 4. Conclusions 4.1. The proposals to merely fix minimum rates and recommend target rates, without any obligation to converge, are not commensurate with the aim of harmoniz- ation. 4.2. All the points raised in the previous Committee opinion (CES 746/88) hold true for this opinion. 4.3.