No C 207/2 Official Journal of the European Communities 18. 8. 86 
2.4. On page 3 of the proposal, Article 1(2) states that 
'(a) Member States which apply more than three rates may 
reduce that number to three; (b) Member States which 
apply a single rate may increase that number to two'. 
The Committee feels that this provision will have no 
practical effect, given that Member States' present right to 
reduce the number of their VAT rates to three is 
incontrovertible. The number of rates should be reduced. 
2.5. Article 1(3)(a) permits Member States to amend 
their standard rates to bring them nearer the average of the 
highest and lowest standard rates in force in the 
Community. 
In the Committee's view, approximation should be based 
on the average standard rate in the Community. The 
average should be weighted to take account of trade levels. 
2.6. Article l(3)(d) permits Member States to increase 
the rates which are below their standard rate, provided that they do not exceed the average of such lowest rates in force 
in the Community. 
Here too, a weighted average would be preferable. 
The Committee feels that account should also be taken here 
of the 'zero' rate. 
2.7. The Committee feels that implementation of Article 
1(3) should take account of other taxes which are 
analogous to VAT but which have a different name. 
2.8. Article 1(4) defines the standard rate — the 
Committee considers the term 'standard rate' inap­
propriate. It would prefer the term 'basic rate'. 
2.9. On page 5, Article 2(3) states that 'the provisions of 
paragraphs 1 and 2 do not apply to the excise duties on 
manufactured tobacco, alcoholic beverages and mineral 
oils'. 
The Committee feels that unless the Commission presents a 
specific proposal on this, Article 2(3) should be deleted. 
Done at Brussels, 22 May 1986. 
The Chairman 
of the Economic and Social Committee 
Gerd MUHR 
Opinion on the proposal for a Council Directive on the harmonization of the laws of the 
Member States relating to turnover taxes — VAT rules applicable to the operation of a future 
cross-Channel fixed link (') 
(86/C 207/02) 
On 20 January 1986 the Council of the European Communities decided to consult the Economic 
and Social Committee, under Articles 99 and 100 of the Treaty establishing the European Economic 
Community, on the abovementioned proposal. 
The Section for Economic and Financial Questions, which was responsible for preparing the 
Committee's work on the matter, adopted its opinion on 15 April 1986 in the light of the report by 
Mr Hemmer. 
At its 237th plenary session (meeting of 21 May 1986) the Economic and Social Committee adopted 
the following opinion unanimously. 
(>) OJ No C 358, 31. 12. 1985, p. 18. 
18. 8. 86 Official Journal of the European Communities No C 207/3 
1. The Committee agrees to the proposed Directive 
providing for supplies of services relating to the future 
cross-Channel fixed link to be exempted from VAT, with 
the right of refund of the tax paid on such services at the 
preceding stage. 
2. The Commission's proposal is simple, logical and fair 
since all cross-Channel communications are placed on an 
equal footing. This decision would have to be reviewed, 
Done at Brussels, 21 May 1986. 
1. The Committee: 
— strongly supports the concept of these proposals and 
agrees with most of the provisions, 
— differs in certain aspects, 
— recommends a number of modifications. 
In general, the Committee has tried to avoid going into too 
much detail in its comments, being of the view that the 
Commission's proposal should act as a framework for a 
sentient approach, allowing national authorities to 
elaborate, from the proposal's base line, the system which 
best suits their circumstances. 
2. General comments 
2.1. The European Convention (adopted on 31 May 
1985 by the 21 Member States of the Council of Europe) has 
two objectives: 
(a) to reduce the number of animals used for experimental 
purposes; 
(!) OJ No C 351, 31. 12. 1985, p. 16. should VAT be imposed on other cross-Channel transport 
services for purposes of ruling out any distortion of 
competition. 
3. The Committee grasps this opportunity to urge the 
Commission to speed up work so as to end the dis­
crepancies still to be found in respect of indirect taxation on 
passenger services in general. 
The Chairman 
of the Economic and Social Committee 
Gerd MUHR 
(b) to safeguard the welfare of animals used in experiments 
so as to avoid all unnecessary suffering. 
2.2. The present proposal seeks to embody within the 
framework of Community rules the principles, objectives 
and main elements which are to be found in the European 
Convention. The intention of the present proposal is to 
ensure the full implementation of the Convention on a 
consistent and coherent basis in the Member States. The 
Committee recommends that the final text of the proposal 
be as close as possible to the text of the Convention for ease 
of interpretation generally. 
2.3. The European Convention on ratification will be a 
valuable step forward in laboratory animal welfare. It took 
several years of careful discussion by the participating 
countries to develop the framework of the Convention and 
associated guidance. Encouragement should be given to 
those countries which are not Member States of the 
European Community to ratify and implement the 
provisions fully. 
2.4. The present proposals are warmly welcomed and 
supported in their general endeavour. The aims of the 
proposed Directive are entirely supported. Whilst it is Opinion on the proposal for a Council Directive on the protection of animals used for 
experimental and other scientific purposes (}) 
(86/C 207/03) 
On 20 January 1986 the Council decided to consult the Economic and Social Committee, under 
Articles 43 and 100 of the Treaty establishing the European Economic Community, on the 
abovementioned proposal. 
The Section for Protection of the Environment, Public Health and Consumer Affairs, which was 
responsible for preparing the Committee's work on the subject, adopted its opinion on 6 May 1986 
in the light of the report by Mr Storie-Pugh. 
At its 237th plenary session (meeting of 21 May 1986) the Economic and Social Committee 
unanimously adopted the following opinion.