ARCHIVES HISTORIQUES
DELACOMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (80)54
Vol.1980/0020

Disclaimer
Conformément aurèglement(CEE,Euratom)n°354/83duConseildu1erfévrier1983
concernantl'ouvertureaupublicdesarchiveshistoriquesdelaCommunauté économique
européenneetdelaCommunautéeuropéennedel'énergieatomique(JOL43du15.2.1983,
p.1),telquemodifiéparlerèglement(CE,Euratom)n°1700/2003du22septembre2003
(JOL243du27.9.2003,p.1),cedossierestouvertaupublic.Lecaséchéant,lesdocuments
classifiésprésentsdanscedossierontétédéclassifiésconformément àl'article5dudit
règlement.
InaccordancewithCouncilRegulation(EEC,Euratom)No354/83of1February1983
concerningtheopeningtothepublicofthehistoricalarchivesoftheEuropeanEconomic
CommunityandtheEuropeanAtomicEnergyCommunity(OJL43,15.2.1983,p.1),as
amendedbyRegulation(EC,Euratom)No1700/2003of22September2003(OJL243,
27.9.2003,p.1),thisfileisopentothepublic.Wherenecessary,classifieddocumentsinthis
filehavebeendeclassified inconformitywithArticle5oftheaforementioned regulation.
InÜbereinstimmung mitderVerordnung(EWG,Euratom)Nr.354/83desRatesvom1.
Februar1983überdieFreigabederhistorischen ArchivederEuropäischen
Wirtschaftsgemeinschaft undderEuropäischen Atomgemeinschaft (ABI.L43vom15.2.1983,
S.1),geändertdurchdieVerordnung(EG,Euratom)Nr.1700/2003vom22.September2003
(ABI.L243vom27.9.2003,S.1),istdieseDateiderÖffentlichkeitzugänglich.Soweit
erforderlich,wurdendieVerschlusssachen indieserDateiinÜbereinstimmung mitArtikel5
dergenanntenVerordnungfreigegeben.

COMMISSION
OFTHE
EUROPEAN COMMUNITIESCOM(80)54 final
Brussels,14th February1980
FOROFFICIAL USEONLY
GeneralSecretariat
ACCESSION NEGOTIATIONS WITH PORTUGAL
SECOND REPORT
ONTHE EXAMINATION OFCOMMUNITY SECONDARY LEGISLATION
ACTS RELATING TOTAXATION
(Commission Communication tothe Council )
COM (80)54final

IncontinuationofthesystematicexaminationofCommtmitysecondary^/
legislationundertakenwiththePortugueseDelegationinaccordancewith
thebriefreceivedfromtheCouncil,theCommissionhasexaminedallthe
generalactsadoptedbytheinstitutionsoftheEECitithefieldof
taxationwhichwereinforceon1October1979*CouncilDirective
68/221/EECof30April1968onacommonmethodforcalculatingtheaverage
ratesprovidedforinArticle97oftheTreatyofRome(OJNo115,18.5.1968,
p.14)was,however,excludedfromthisexaminationsinceitdoesnotconcern
Portugal,-whichhasasingleturnovertaxsystem.
Inaddition,thePortugueseDelegation ,wasinformedofalltheacts
adoptedbytheCouncilortheCommissioninthefieldoftaxationwhich
havenolegallybindingforce(suchasresolutionsorrecommendations )
butareofinterestforthedevelopment oftaxharmonization .
Subjecttotheremarksmadebelow,theresultoftheexaminationare
setoutinthetwoannexestothisreport:
AnnexIliststheactsthatdonotrequireanytechnioaladaptation
(withthepossibleexceptionofapostponement ofthedeadlinefor
theirapplicationorimplementation inthecontextofthetransitional
period,andsubjecttothespecialproblemstowhichsomeofthem
maygiverise,whicharereferredtobelow).
.1.t
AnnexIIgivesdetailsofthetechnicaladaptations whiohneedtobe
A ■■ .
madetocertainactstotakeaccountofPortugal'saccessionandgives
thewordingofthoseadaptations .
II.
Anexaminationoftheactsrelatingtothefieldinquestiongives
risetothefollowingremarks:

-2-
1.Theimplementation "byPortugaloftheactsoffiscallegislationraises
questionsconcerningtheirterritorialfieldofapplication ;
(i)ThePortugueseDelegationreservedthepossibilityofrequesting
thatMacaobeexcludedfromtheapplicationoftheSixthCouncil
Directiveof17May1977(77/388/EEC)ontheharmonizationofthe
lawsoftheMemberStatesrelatingtoturnovertaxes-Commonsystem
ofvalueaddedtax:uniformbasisofassessment(OJKbL145»
13.6,1977,p,l),ThePortugueseDelegationalsoraisedthissame
problemwithregardtoTimor,butindicatedthatthisterritory
wouldhavetobethesubjectofnegotiations intheexternalrelations
context.
Itshouldbepointedout,however,that,underArticle5ofthe
PortugueseConstitution ,MacaoandTimorarenotincludedinthe
territoryofPortugalandwillthereforebeexcludedfromthearea
ofapplicationoftheTreaty,withtheresultthattheCommunity
provisionsinquestionwillnotbeapplicablethere,
(ii)WithregardstotheCouncilDirectiveof19December.1972(72/464/EEC)
ontaxes,otherthanturnovertaxes,whichaffecttheconsumption
ofmanufactured tobacco,thePortugueseDelegationreservedthe
possibilityofrequestingauthorization toapplyreducedtaxrates
inMadeiraandtheAzores,
Asthisisasubstantive mattertobedealtwithintheframeworkof
thenegotiations ,thetechnicaladaptations whichtheaboveexceptions
wouldentailwillbeformulated,whereappropriate ,onlyinthelight
oftheoutcomeofthenegotiations onthismatter.Thedirective
concernedhasbeenprovisionally includedinAnnexI,
2,ThePortugueseDelegationalsoraisedcertaintimetableproblems:
(i)Itreservedthepossibilityofrequestingaperiodoftimebothfor
theintroduction ofthecommonsystemofvalueaddedtaxandforthe
applicationofcertainspecificprovisionsoftheSixthCouncil
Directiveof17May1977(77/388/EEC)ontheharmonizationofthe
lawsoftheMemberStatesrelatingtoturnovertaxes-Commonsystem
ofvalueaddedtax:uniformbasisofassessment(OJMbL145»
13,6.1977,p.1),
t

-3-
(ii)
(iii)
(iv)
ThesedirectiveshavebeenincludedinAnnexIforthetimebeing,withthe
exceptionofDirective77/799/EEGof19December1977»whichhasbeenincluded
inAnnexIIsincethistextrequirestechnicaladaptationwhetherornota
periodoftimeisallowedforitsintroduction byPortugal.Anytechnical
adaptationsentailedbytheseperiodsoftimewillnotbedetermineduntilthe
outcomeofthenegotiations onthismatterisknown.
3.Withregardtoatechnicaladaptationthathastobemadeto'Council
Directive77/799/EECof19December1977concerningmutualassistancebythe
competentauthoritiesoftheMemberStatesinthefieldofdirecttaxation,
thePortugueseDelegationhasformulatedarequestthatgoesbeyondasimple
technicaladaptation.ThetextofthisDirectivestipulatesthattheMember
Statesdesignateacompetentauthorityorrepresentative ofthatauthority,
whereasthePortugueseDelegationisrequestingthatPortugalbeallowedto
designatetwocompetentauthorities (MinisteroffinanceandHeadoftheTax
Authorities )orarepresentative ofthoseauthorities.
Thecorresponding technicaladaptationwillnotbecarriedoutuntilthe
outcomeofthenegotiations onthispointisknown.ThePortugueseDelegationalsoreservedthispossibilit*vsf|jh regard
totheapplicationoftheCouncilDirectivesof17July\^9
(69/335/EEC),9April1973(73/79/EEC),9April1973(73/8o/EEC)and
7November1974(74/553/EEC)concerningindirecttaxesontheraising
ofcapital. *I,'
♦
ThePortugueseDelegationalsoreservedthispossibility^yforbudget
reasons,asregardstheCouncilDirectivesof28MayI969/J69/I69/EEC),
12June1972(72/230/EEC),19December1977(77/800/EEC),v.'l9December
1978(78/1032/EEC),19December1978(78/l033/EEC),19De^mber1974
(74/651/EEC),19DecemberI978(78/IO34/EEC)and19Decen&r1978
(78/IO35/EEC)concerningtaxreliefs. V',
ThePortugueseDelegationalsoreservedthispossibility ,;\forpractical
reasonsrelatedtoshortcomings initspresentadministrative structure,
withregardtotheapplicationoftheCouncilDirectiveof19December
1977(77/799/EEC)concerningmutualassistancebythecompetent
authorities oftheMemberStatesinthefieldofdirecttaxation
(OJNoL336,27.12.1977,P.15). '

Annex I
LIST OFACTS INTHEFIELD OFTAXATION NOTREQUIRING TECHNICAL ADAPTATION
.BINDING ACTS
A.VALUE ADDED -TAX
1. First Council Directive67/227/EECof11April ontheharmonization
oflegislation ofMember Stated concerning turnover taxes .
(OJNo 71,14.4.1967 ,p.1301 )
2. Second Council Directive 67/226/EECof11April 19^7 oiltheharmonization
oflegislation ofMember States concerning turnover taxes .
(OJNo 71,14.4.1967 ,p.1303 )
3. Third Council Directive69/463/EECof9December 1979 ontheharmonization
oflegislation ofMember States concerning turnover taxes -introduction
ofvalue added tax inMember States .
(OJNoL320 ,20.12.1969 ,p.3^)
4. Fourth Council Directive 71/401/EECof20December 1971 ontheharmonization
oflegislation ofMember States concerning turnover taxes -introduction
ofvalue added tax inItaly .
(OJNoL233 ,24.12.1971 ,p.41)
5. Fifth Council Directive72/25O/EECof4July 1972 ontheharmonization
oflegislation ofMember States concerning turnover taxes –introduction
ofvalue added tax inItaly .
(OJNoL162 .18.7.1972 ,p.18)
6. Sixth Council Directive 77/388/EECof17May1977 ontheharmonization of
the laws ofthe Member States concerning turnover taxes –Common system
ofvalue added tax :uniform basis ofassessment ^•
(OJNoL145 ,13.6.1977 ,p.1)
7. Ninth Council Directive 73/533/EECof26June 1978 ontheharmonization
ofthe laws oftheMember States relating toturnover taxes .
(OJNoL194 ,19.7.1978 ,p.16)
B.EXCISE -mnr-r ;ONTOBACCO
1. Council Directive 72/4?4/EEC Of19December 41972 ontaxes other thao
turnover taxes which affect the *consumption ofmanufactured tobacco •
(OJNoL303 ,31.12.1972 ,p.1]
2. Council Directve 74/318/EECof25June 1974 amending Directive
72/46'l/EEContaxes other than turnover taxes which affect theconsumption
ofmanuf actured tobacco .
(OJNoL180 ,30.7.1974 ,p.30)
Subject totheoutcome ofthenegotiations .

-2-Annex I-
3. Council Directive 75/786/EECof18December 1975 amending Directive
72/464/EEContaxes other than turnover taxes whioh affect theconsumption
ofmanufactured tobac-co .
(OJNoL330,24.12.1975 »P.51)
4. Council Directive 76/9H/EECof21Deoember 1976 amending
Directive 72/464/ESC ontaxes other than turnover taxes which affeot
theconsumption ofmanufactured tobacco .
(OJNoL354 ,24.12.1976 ,p.33)
5. Council Directive 77/805/EECof19December 1977 anending Directive
72/464/EEContaxes ,other than turnover taxes ,which affect the
consumption ofmanufactured tobacco •
(OJNoL338 ,28.12.1977 ,p.22)
6. Second Council Directive 79/32/EECof18December 1978 ontaxes other than
turnover taxes which affect theconsumption ofmanufactured tobacoo .
(OJN0L10 ;16.1.1979 ,P.8) i
C.TAX RELIEFS -TRAVELLERS
1.First Council Directive 69/169/jjECof28May1969 ontheharmonization of
provisions laid down bylaw ,regulation oradministrative action relating
toexemption from turnover taxandexcise duty onimports ininternational
travel .
(0JNoL133 ,4.6.1969 ,p.6)
2.Second Council Directive 72/230/EECof12June 1972 ontheharmonization of
provisions laid down bylaw ,regulation oradministrative action relating
tothr;rules governing turnover taxandexcise duty applicable in
international travel .
(OJNoL139 ,17.6.1972 ,p.28)
3. Council Directive 77/800/EECof19December 1977 onaderogation aocorded
totheKingdom ofDenmark relating totherules governing turnover tax
andexcise duty applicable ininternational travel .
•(OJNoL336 ,27.12.1977 ,P-21)
4.Third Council Directive 78/1032/EECof19December 1978 ontheharmonization
ofprovisions laid down bylaw ,regulation oradministrative action relating
totherules governing turnover taxandexcise duty ininternational
travel .
(OJNoL3^6 ,28.12.1978 ,p.23)
5. Fourth Council Directive 78/1033/EECof19December 1978 amending Directive
69/169/EEContheharmonization ofprovisions laid down bylaw,regulation
oradministrative action relating toexemption from turnover taxandexcise
duty onimports ininternational travel .
(OJNoL366.28.12.1978 ,p.31)
Subject totheoutcome ofthenegotiations *

-3-Annex I
D.TAX RELIEFS -SMALL CONSIGNMENTS
1. Council Directive74/651/EECof19December 1974 onthetaxreliefs tobe
allowed ontheimportation ofgoods insmall consignments ofanon-
commercial character within the Community .
(OJNoL354 ,30.12.1974 ,p.57)
2. Second Council Directive 78/1034/EECof19December 1978 amending Directive
74/651/EEConthetaxreliefs tobeallowed ontheimportation ofgoods
insmall consignments ofanon–commercial character within theCommunity .
(OJNoL366,28.12.1978 ,p.33)
3. Council Directive 79/1035/eEC0/19December 1978 ontheexemption from
taxes ofimports ofsmall consignments ofgoods ofanon-commercial
character from third countries .
(OJNoL366,23.12.1978,p.34)
II.OTHER ACTS
1. Council Resolution of9December 19°9 onturnover taxes .
(OJNoC163 ,23.12.1969 .p.1)
2. Council Resolution of21April 1970 ontaxes which affeot theconsumption
ofmanufactured tobacco other than turnover taxes .
(OJNoC50,28.4.1970 ,p.1)
3. Council Resolution of10February 1975 onthemeasures tobetaken bythe
Community inorder tocombat international taxevasion andavoidance .
(OJNoC35,14.2.1975 ,P.1)
4.Commission Recommendation 76/2/EECof5December 1975 totheMember
Statos concerning thetaxation ofwine .
(OJNoL2,7.1.1976 ,p.13)

Annex II\
ACTS INTHEFIELD OPTAXATION REQUIRING TECHNICAL ADAPTATIONS
A.Adaptations ofapermanent nature ,thewording orwhich canbegiven
intheactofaccession ofPortugal' (of,list specified inArticle 29of
the1972 ActofAccession andAnnex Itothat Act).
Thefollowing acts need tobeadapted Asindicated below ineaoh
case :
1.Council Directive 69/335/EECof17July 1969 concerning indirect taxes onthe
raising ofcapital .
(OJNoL249 ,3.10.1969 ,p.25)
asamended by;
a)TheActofAccession of22January 1972 (Annex IfChapter VI,point 1)
b)Council Directive 73/79/EECof9April 1973 varying thefield ofapplication
ofthereduced rate ofcapital duty provided for inrespect ofcertain
company reconstruction operations byArticle 7(l)(^>)of "theDirective
concerning indirect taxes ontheraising ofcapital .
(OJNoL103 ,13.4.1973 ,p.13)
c)Council Directive 73/80/EECofof9April 1973 fixing oommon rates
ofcapital duty .
(OJNoL103 ,18.4.1973 ,p.15)
d)Council Directive 74/553/EECof7November 1974 amending Artiole 5(2)
ofDirective 69/335/EECconcerning indirect taxes ontheraising of
capital .
(OJNoL303 ,13.11.1974 ,p.9)
/e)TheActofAccession ofGreece of28May1979 (Annex I,Chapter VI,point 1
InArticle 3(0(a )thefollowing should beadded :
.-intheintroductory paragraph ,areference tocompanies
under "Portuguese "law ;
–inthefirst indented paragraph :"Sociedade ananima ";
–inthesecond indented paragraph :1,Sociedade emcomandita poraccoes ";
–inthethird indented paragraph :"Sociedade porquotas ".

-2-Annex II
2.Council Directive 77/799of19December 1977 concerning mutual assistance by
thecompetent authorities oftheMember States inthe field ofdirect taxation .
(OJNoL336 ,27.12.1977 ,P.15)
asamended by :
/"TheActofaccession ofGreece of28May1979 (Annex I,Chapter VI,point 2)_7
-InArticle 1(3)thefollowing should beadded s
"InPortugal :
Contribuição predial ,
Imposto sobre aindustria agrícola ,
Contribuição industrial ,
Imposto decapitais ,
Imi»stopròfissionai ,
Imposto complementar ,
Imposto demais-valias ,
Imposto sobre orendimento dopetróleo ,
Osadicionais devidos sobre osimpostos precedentes ."
-InArticle 1(5)thefollowing should beadded :
"InPortugal :
wCD
B.Adaptations ofapermanent nature tobeestablished atalater stage
(byacts oftheinstitutions oftheCommunities tobeadopted during the
interim period )inconformity with thi /JfuiOo liner *setoutintheactof
accession ofPortugal (cf.list specified inArticle 30ofthe1972 Act
ofAccession andAnnex IItothat Act).
Nil
(l)This entry will bedetermined inthelight oftheoutcome ofthenegotiations
onthis point .