No C 297/12 Official  Journal  of the European  Communities 16.12.  76 
Commission  should  be notified  only  when  Member 
States  wish  to  introduce  new  exemptions. 
Notification  should  also  be mandatory  in the event  of 
such  taxes  being  introduced. 3.10.  In  conclusion,  the Committee  would  reiterate 
that it regards  the  proposed  Directive  as a stop-gap 
measure,  pending  total  abolition  of  taxes  on 
transactions  in securities. 
Done  at Brussels,  27 October  1976. 
The Chairman 
of the Economic  and  Social  Committee 
Basil  de FERRANTI 
Opinion  on the  proposal  for  a Council  Regulation  on the  harmonization  of certain 
social  legislation  relating  to road  transport 
The text  referred  to the  Committee  has  been  published  in Official  Journal  of the 
European  Communities  No  C 103  of 6 May  1976,  page  2. 
A. LEGAL  BASIS  FOR  THE  OPINION 
On 17 March  1976,  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. 
B. OPINION  OF  THE  ECONOMIC  AND  SOCIAL  COMMITTEE 
The Economic  and  Social  Committee  prepared  its opinion  on the  above  matter  at its 
142nd  plenary  session,  held  in Brussels  on 27 and  28 October  1976. 
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  75 thereof, 
Having  regard  to the request  made  by the Council  of 
the European  Communities  on 17 March  1976  for an 
opinion  on the proposal  for a Council  Regulation  on 
the harmonization  of certain  social  legislation  relating 
to road  transport, 
Having  regard  to Council  Regulation  (EEC)  No 
543/69  of 25 March  1969  on the  harmonization  of 
certain  social  legislation  relating  to road  transport  H, as amended  by Council  Regulations  (EEC)  No 514/72 
and (EEC)  No 515/72  of 28 February  1972  (2), 
Having  regard  to the proposal  of 3 August  1972  for a 
Council  Regulation  amending  Regulation  (EEC)  No 
543/69,  and  the Committee's  opinion  of 13 December 
1973  (3) on this  proposal, 
Having  regard  to the decision  taken  by its Bureau  on 
30 March  1976,  instructing  the Section  for Transport 
and Communications  to draw  up  a provisional 
(!) OJ No L 77, 29. 3. 1969,  p. 49. (2) OJ No L 67, 20. 3. 1972,  pp. 1 and 11. 
(3) OJ No C 37, 1. 4. 1974,  p. 17. 
16.12.  76 Official  Journal  of the European  Communities No C 297/13 
opinion  before  the  end  of May  1976  (J) and  an 
additional  opinion  before  the end  of 1976, 
Having  regard  to the  opinion  issued  by the  Section 
for Transport  and  Communications  on 15 October 
1976, 
Having  regard  to the discussions  on 27 October  1976 
during  its 142nd  plenary  session,  at which  it was 
unable  to approve  the said  opinion, 
Having  regard  to the discussions  on 28 October  1976 
during  its 142nd  plenary  session, 
Having  regard  to the  oral  report  made  by  the 
Rapporteur-General  appointed  by the  142nd  plenary 
session,  Mr Hoffmann, 
Whereas  the Heads  of State  or of Government  have 
declared  social  policy  to be one  of the  Community's 
priorities; 
Whereas  alignment  of working  conditions  should 
now be one  of the aims  of EEC  social  policy,  because 
this is an area  in which  integration  makes  a strong 
impact  and  this  alignment  will  further  stimulate 
integration; 
Whereas  Community  Regulations  on  working 
conditions  in the  road  transport  industry  need, 
however,  to be flexible,  on account  of the  special 
features  of the industry; 
Whereas  any  Regulation  on road  transport  must  also 
be compatible  with  efficient  use of vehicles; 
Whereas  some  provisions  of the  existing  Regulation 
(EEC)  No  543/69  now  need  to be amended,  in the 
interests  of removing  inequalities  of competition  be-
tween  the different  modes  of transport  and  within  road 
transport  itself  and  in order  to improve  working 
conditions  and  road  safety,  and  to  make  the 
Regulation  more  sensitive  to the  abovementioned 
special  features  of the road  transport  industry; 
(») OJ No C 197,  23. 8. 1976. Whereas  in many  respects  Regulation  (EEC)  No 543/69 
fails  to take  account  of the  needs  of the  road  trans-
port industry,  with  the  result  that  major  difficulties 
are encountered  in applying  it, 
HAS  ADOPTED  THE  FOLLOWING  OPINION 
by 82 votes  in favour  and  13 abstentions: 
1. Difficulties  have  been  experienced  in many 
Member  States  in applying  Regulation  (EEC)  No 
543/69,  which  the new  proposal  is intended  to replace. 
As a result,  the  standardization  of rules  governing 
working  conditions  in the EEC  road  transport  indus-
try has  not  come  about.  Furthermore,  Regulation 
(EEC)  No  543/69  is not  yet  fully  applicable  in the 
new Member  States. 
2. The  Commission  claims  in its  explanatory 
memorandum  to the  proposal  that  it has  set out  to 
make  the new  Regulation  more  flexible  than  the  old 
one, in the  interests  of carriers,  workers  in the 
industry  and  users,  whilst  at the  same  time  ensuring 
safeguards  in respect  of working  conditions  at least 
as good  as under  the old Regulation.  It also  claims  to 
have  tried  to simplify  the  Regulation  as far  as 
possible,  consistent  with  achievement  of the two  aims 
mentioned  above,  to make  things  easier  for workers 
and employers  and  for the authorities  whose  job it is 
to enforce  the Regulation. 
3. The  Committee  has  carefully  considered  the 
proposed  new  Regulation  with  reference  to the above 
points,  and  has  come  to the conclusion  that  the new 
Regulation  is not more  flexible  than  the old one. 
4. Since  the  Committee  was  unable  to deliver  a 
detailed  opinion  on the  Commission's  proposal,  it 
calls  upon  the  Commission  to  re-examine  this 
question  and  draw  up a new  proposal  in the light  of 
all the comments  and  suggestions  made  at the 142nd 
plenary  session.  The  Committee  also  asks  to be 
consulted  again  if a new  proposal  is produced. 
Done  at Brussels,  28 October  1976. 
The Chairman 
of the Economic  and  Social  Committee 
Basil  de FERRANTI