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DOCUMENTS "COM"
COM(80)13
Vol.1980/0008

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(80)13final
Brussels,24January1980
I–r ■-->^r
Ir-"-i-OO
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rt\X^<L9UO^
Proposalfora
COUNCILDIRECTIVE
authorizing theFrenchRepublicnottoapplyintheFrenchoverseas
departments Directives 72/464/EECand79/32/EEContaxes
otherthanturnovertaxeswhichaffectconsumption ofmanufactured
tobacco
(submittedbytheCommissiontotheCouncil)
C0MC80)13final
<

EXPLANATORY MEMORANDUM
Article227(2)oftheEECTreatyprovidesthatonlycertainprovisionsof
theTreatyshouldtakeeffectimmediatelyintheFrenchoverseasdepartments
TheCouncilwastodeterminebefore1Januaryi960theconditionsunder
whichtheotherprovisionsoftheTreaty,includingthoserelatingtotax»
weretoapply.PriortothejudgementoftheCourtofJusticeinCase
148/77(HansenandBallevHauptzollamtFlensburg)deliveredon10October
1978,thetwo-yearperiodreferredtoinArticle227(2)wasnotinterpreted
asastricttimelimit*Accordingly ,itwasassumedthat,wherenoCouncil
decisionhadbeenadopted,aTreatyprovisioncouldnot,byimplication ,
beappliedtotheoverseasdepartments.Thiswastheinterpretation/
acceptedbothbytheCommissionandbytheCouncil*
sr
TheCourtofJustice,settingasidetheearlierinterpretation ,heldin
theabovementioned casethat,withtheexpiryofthetwo-yearperiod
providedforinArticle227(2),theprovisionsoftheTreatyandsecondary
legislation applyautomatically totheoverseasdepartments ,while
acknowledging ,however,that"inordertomakedueallowanceforthe
specialgeographic,economicandsocialsituationofthosedepartments",
provisionscouldbeadoptedaftertheexpiryofthetwo-yearperiod
commensurate to"thespecificrequirements ofthosepartsoftheFrench
territories".
ThesituationreferredtobytheCourtinitsjudgementof10October1978
wasthesubstantive reasonfornomentionhavingbeenmadeoftheoverseas
departments incertaintaxdirectives.
TheCourt'sinterpretation ofArticle227oftheTreatymeans,however,
thatthesedirectives mustbeamendedincaseswheretheCouncilconsiders
thattheFrenchRepublicshouldbeauthorisednottoapplyCommunity
provisionsintheoverseasdepartments.
Theproposedamendmentdoesnotthereforeamounttoanamendmentofthe
substanceofthedirectives.

PropoBal foraCouncil Directive
authorizing theFrench Republic nottoapply intheFrench overseas )
departments Directives 72/464/EECand79/32/EEContaxes
other thanturnover taxes which affect theconsumption ofmanufactured I
tobacco
THECOUNCIL OPTHEEUROPEAN COMMUNITIES ,
Having regard totheTreaty establishing theEuropean Economic Community ,
andinparticular Article 227(2 )thereof ,
Having regard totheproposal from theCommission ,
Whereas theprovisions ofthe^Treaty establishing theEuropean Economic Community
dnd thesecondary legislation deriving therefrom apply intheFrench overseas
departments unless adecision istaken bytheCommunity institutions adopting
specific measures appropriate tothe economic and social conditions ofthose
departments ; <
Whereas forreasons connected with their geographical ,economio andsocial
situation ,theFrench Republio should begranted thepossibility not'to
apply intheFrench overseas departments .Community provisions ontaxes
other than turnover taxes which affect theconsumption ofmanufactured
tobacco ,, " Council Directives 72/464/EEC^and79/32/EEC^.
*
HAS ADOPTED THIS DIRECTIVE *
Article 1
Thefollowing sentence shall beadded toArticle 12(1 )ofCouncil Directive ..,.J
72/464/EECandtoArticIe9(2)olFCounci iDirective 79/32/EECi"TheFrench .
Republic shall notbeobliged toapplytheprovisions ofthis Directive in '
the French "overseas departments ."
Article 2
This Directive isaddressed tothe Member States *
t
.
Done atBrussels ,
y'
For the Council
The President
^'OJNoL303,,31.12.1972 ,p.1
(2\)JF?L10,16,-.*1979 .p.8