No C 283/28 Official Journal of the European Communities 27. 11. 78 
control plant may not be readily available in respect of 
every old installation; in anticipation of any such diffi­
culty an alternative reference to the current operation of 
the plant should be acceptable. 
2.7. While annual production 'volume' is requested, 
the 'capacity' of the plant's production process would 
be indicative of size and the 'value' of annual pro-
Done at Brussels, 20 June 1978. 
The full text of the opinion is as follows: 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 100 
thereof, 
Having regard to the request by the Council of the 
European Communities on 22 May 1978 for an opinion, duction would also have a relevance to the cost of pol­
lution control. 
2.8. Historic encouragement may have influenced the 
installation but information on current inducements 
would be of interest in the event of further extensions of 
pollution control. 
The Chairman 
of the Economic and Social Committee 
Basil de FERRANTI 
Having regard to its Rules of Procedure, and in particu­
lar Article 22 thereof, 
Having regard to the decision taken by its Bureau on 
30 May 1978 instructing the Section for Economic and 
Financial Questions to draw up an opinion on the matter, 
Having regard to the oral report submitted by the rap­
porteur, Mr Miller, and the discussions at its meeting 
on 7 June 1978, Opinion on the proposal for a Council Directive amending Directive 77/799/EEC concern­
ing mutual assistance by the competent authorities of the Member States in the field of 
direct taxation 
The text referred to the Committee has been published in Official Journal of the European 
Communities No C 127 of 1 June 1978, page 8. 
A. LEGAL BASIS FOR THE OPINION 
On 19 May 1978 the Council referred the abovementioned proposal to the Economic and 
Social Committee in accordance with Article 100 of the Treaty establishing the European 
Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 100th 
plenary session held in Brussels on 20 and 21 June 1978. 
27. 11. 78 Official Journal of the European Communities No C 283/29 
Having regard to the discussions at its 160th plenary 
session held on 20 and 21 June 1978 (meeting of 
20 June 1978), 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously: 
1. The Committee recalls that in its opinion (*) on the 
draft Directive which the present proposal seeks to 
amend, the Committee noted that the draft Directive 
applied only to direct taxes, and believed that there was 
also evasion of indirect taxes, and consequently urged 
the Commission to give attention to this matter as soon 
as possible. 2. In welcoming the present proposal to amend the 
earlier Directive so as to ensure there be close cooper­
ation between the national tax administrations in the 
proper charging of VAT, the Committee would em­
phasize again that to be effective and acceptable, the 
procedure should be based on the following general 
principles: 
— allowance should be made for the differences in tax 
legislation and tax rates which exist in Member 
States, 
— taxpayers and third parties should be given an 
assurance that their private affairs and their busi­
ness and trade secrets will be adequately protected 
by not being pried into any more than is necessary 
to assess the tax in question, 
— information passed from one authority to another 
should be used for no other purpose than that for 
which it was disclosed. 
Done at Brussels, 20 June 1978. 
The Chairman 
of the Economic and Social Committee 
Basil de FERRANTI 
Opinion on the proposal for a Council Regulation concerning the creation of a new 
European Social Fund aid in favour of young people 
The text referred to the Committee has been published in Official Journal of the European 
Communities No C 100 of 25 April 1978, pages 4 and 15. 
A. LEGAL BASIS FOR THE OPINION 
On 19 April 1978 the Council referred the abovementioned proposal to the Economic and 
Social Committee in accordance with Article 198 of the Treaty establishing the European 
Economic Community. 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 160th 
plenary session held in Brussels on 20 and 21 June 1978. 
The full text of the opinion is as follows: 
(!) OJ No C 56, 7. 3. 1977, p. 66.