9.2.84 Official Journal of the European Communities No C 35/23 
Council on 'Progress towards a common transport policy — inland transport' (') of February 
1983. The Section would refer in this context to paragraph 5.3.8 and Annex A of the above com­
munication which call for a proposal on the admission of hired vehicles. 
Voting: 
For: 50. Against: 65. Abstentions: 5. 
Page 4, point 2.1.1.2 (after the first sentence): 
But the Article merely states that a 'hired vehicle' is one that is hired out for remuneration, for a 
determined period, under a contract drawn up between two firms. The Section considers that 
such a contract should also be binding by virtue of its form. Article 1 further recognizes the right 
of both professional and own-account operators to use hired vehicles. 
Voting: 
For: 52, Against: 55, Abstentions: 9. 
Page 4, point 2.1.1.3 
The Section considers that, as a transitional measure, a minimum rental period could be laid 
down for hired vehicles, particularly those used by own-account carriers; seasonal transport 
requirements should also receive appropriate attention. 
Voting: 
For: 59. Against: 60. Abstentions: 4. 
Page 5, point 2.1.2 
No comments. 
Voting: 
For: 47. Against: 61. Abstentions: 9. 
(') OJ No C 154, 13. 6. 1983, p. 1. 
Opinion on the proposal for a Fifteenth Council Directive on the harmonization of the 
laws of the Member States relating to turnover taxes — deferment of the introduction of 
the common system of value added tax in the Hellenic Republic 
(84/C 35/08) 
The text referred to the Committee has been published in Official Journal of the Euro­
pean Communities No C 317 of 13 November 1983, page 5. 
A. LEGAL BASIS FOR THE OPINION 
On 17 November 1983 the Council referred the abovementioned proposal to the 
Economic and Social Committee in accordance with Articles 99 and 100 of the Treaty 
establishing the European Economic Community. 
No C 35/24 Official Journal of the European Communities 9.2.84 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 
213th plenary session held in Brussels on 14 and 15 December 1983. 
The full text of the opinion is as follows: 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the Treaty establishing the Euro­
pean Economic Community, and in particular 
Articles 99 and 100 thereof, 
Having regard to the request made on 17 November 
1983 by the Council of the European Communities 
for an opinion on the proposal for a Fifteenth 
Council Directive on the harmonization of the laws 
of the Member States relating to turnover taxes — 
deferment of the introduction of the common 
system of value added tax in the Hellenic Republic, 
Having regard to the decision taken by its Bureau 
on 22 November 1983 and approved at its plenary 
session on 15 December 1983 to appoint a rappor­
teur-general, in accordance with Article 18 of its 
Rules of Procedure, to draw up an opinion on the 
matter, Having regard to the oral report made by Mr 
A. Dassoulas, rapporteur-general, 
Having regard to the discussions at its 213th plenary 
session, held on 14 and 15 December 1983 (meeting 
of 15 December), 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously: 
The Committee approves the proposal to extend this 
deadline by two years. 
Whilst appreciating that it is now impossible for 
technical reasons for the Hellenic Republic to 
introduce VAT by 1 January 1984, the Committee 
expresses the hope that no extension beyond 
31 December 1985 will be asked for. 
Done at Brussels, 15 December 1983. 
The Chairman 
of the Economic and Social Committee 
Francois CEYRAC 
Opinion on the proposal for a Council recommendation to the national railway 
companies of the Member States on strengthening their cooperation in the commercial 
management of international passenger and goods transport by rail 
(84/C 35/09) 
The text referred to the Committee has been published in Official Journal of the 
European Communities No C 191 of 16 July 1983, page 10. 
A. LEGAL BASIS FOR THE OPINION 
On 19 July 1983 the Council referred the abovementioned proposal to the Economic 
and Social Committee in accordance with Article 75 of the Treaty establishing the 
European Economic Community.