12. 6. 76 Official  Journal  of the European  Communities No C 131/49 
Opinion  on the  proposal  for a Council  Directive  on tax exemption  for personal 
property  of individuals  permanently  imported  from  another  Member  State 
The text  referred  to the Committee  has  been  published  in Official  Journal  of the 
European  Communities  No  C 267  of 21 November  1975,  page  11. 
On 11 November  1975,  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 138th  plenary  session,  held  in Brussels  on 31 March  and  1 April  1976. 
The full  text  of the opinion  is as follows: A. LEGAL  BASIS  FOR  THE  OPINION 
THE  ECONOMIC  AND  SOCIAL  COMMITTEE, The Committee  approves  the proposal,  subject  to 
the comments  set out below: 
Having  regard  to the request  for an opinion  made 
by the Council  of the European  Communities  on 
11 November  1975, 
1. General  comments 
Having  regard  to the  Treaty  establishing  the 
European  Economic  Community,  and  in par-
ticular  Article  198  thereof, 1.1. The  Committee  considers  that  the  provi-
sions  of the  draft  Directive  are  a major  step 
towards  alignment  of taxation  in the EEC,  and 
that this  step  will  have  a significant  psychological 
effect  on members  of the general  public. Having  regard  to the decision  taken  by its Bureau 
on 25 November  1975,  instructing  the Section  for 
Industry,  Commerce,  Crafts  and  Services  to draw 
up an opinion  and  a report  on the matter, 1.2. Since  the  proposed  provisions  are  very 
generous,  the  detailed  implementing  provisions 
which  are to be brought  out subsequently  should 
be tightly  worded;  they  should  not  leave  loop-
holes  which  might  lead  to abuse  of the  scheme 
and cause  Member  States  to withdraw  support 
for the very  principle  of tax exemptions. Having  regard  to the  opinion  issued  by  the 
Section  for Industry,  Commerce,  Crafts  and  Ser-
vices  at its meeting  on 3 March  1976, 
Having  regard  to the  oral  report  made  by the 
rapporteur,  Mr De Grave, 
Having  regard  to the  discussions  at its 138th 
plenary  session,  held  on 31 March  and  1 April 
1976  (meeting  of 31 March  1976), 2. Specific  comments 
2.1. Article  2 (1) 
HAS  ADOPTED  THE  FOLLOWING  OPINION 
by a unanimous  vote: 2.1.1.  The  penultimate  subparagraph  of 
Article  2 (1)  lays  down  two  conditions  for 
exemption,  namely  'signs  of use'  and  purchase  'at 
No C 131/50 Official  Journal  of the European  Communities 12. 6. 76 
least  three  months'  before  the  date  of import. 
One would  assume  that  both  these  conditions 
must  be fulfilled.  However,  the  words  'in all 
cases'  before  the second  condition  could  be taken 
to indicate  that  only  the  second  condition  is 
generally  applicable,  and  that  compliance  with 
this second  condition  could  be regarded  as suffi-
cient.  It is suggested  that  this  misleading  phrase 
be deleted. 
2.2. Article  2 (2) 
2.2.1.  'Installation  in a dwelling'  is somewhat 
difficult  in the case  of vehicles,  boats  or aircraft 
Done  at Brussels,  31 March  1976. (Article  2 (1)).  It is suggested  that  Article  2 (2) 
begin: 
'The  personal  property  must  be imported  for 
use in connection  with  a dwelling  ...' 
2.2.2.  The  above  point  also  applies,  mutatis 
mutandis,  to Article  3 (3). 
2.3. Article  6 (2), last subparagraph 
2.3.1.  The  Committee  thinks  that  the  defi-
nition  of the term  'object'  should  be in Article  1 
(2), and  not in Article  6 (2). 
The Chairman 
of the Economic  and  Social  Committee 
Henri  CANONGE 
Opinion  on the  proposal  for  a Council  Directive  on tax  exemptions  within  the 
Community  for certain  means  of transport  temporarily  imported 
The text  referred  to the Committee  has  been  published  in the Official  Journal  of 
the European  Communities  No  C 267  of 21 November  1975,  page  8. 
A. LEGAL  BASIS  FOR  THE  OPINION 
On 11 November  1975,  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 138th  plenary  session,  held  in Brussels  on 31 March  and  1 April  1976. 
The full  text  of the opinion  is as follows: 
THE  ECONOMIC  AND  SOCIAL  COMMITTEE, 
Having  regard  to the request  for an opinion  made 
by the Council  of the European  Communities  on 
11 November  1975, 
Having  regard  to the  Treaty  establishing  the 
European  Economic  Community,  and  in par-
ticular  Article  198  thereof, Having  regard  to the decision  taken  by its Bureau 
on 25 November  1975,  instructing  the Section  for 
Industry,  Commerce,  Crafts  and  Services  to draw 
up an opinion  and  a report  on the matter, 
Having  regard  to the  opinion  issued  by  the 
Section  for  Industry,  Commerce,  Crafts  and 
Services  at its meeting  on 3 March  1976,