ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(80)822
Vol.1980/0259

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COMMISSION OFIHE~TEUROPEAN COMMUNITIES
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c-7Brussels,8December1980
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Proposalfora
COUNCILDIRECTIVE
amendingDirectives Nos.69/169/EECand78/1035/EEC-Tax-freeallowances
appliedininternational travelandtoimportsofgoodsinsmallconsign­
mentsofanon-commercial character :thirdcountries
and
Proposalforathird
COUNCILDIRECTIVE
amendingDirective No74/651/EEConthetaxreliefstobeallowedonthe
importation ofgoodsinsmallconsignments ofanon-commercial character
withintheCommunity
(submittedtotheCouncilbytheCommission )
COM(80)822final

- Çc5YV"\
Explanatory Memorandum
In1978theCounciladoptedanumberofdirectives C1)inthefield
oftax-freeallowancesfortravellers andforimportsofsmallconsignments
ofanon-commercial character *Thesedirectivesintroducedprovisions whereby
nationalcurrencyequivalents ofallowancelevelsandderogationlimitsex­
pressedintermsofEUAareadjustedannuallytotakeaccountoffluctuations
inthecurrenciesoftheMemberStates*Adjustmentisobligatory wherethe
relativefluctuation exceeds5%*
Someobligatoryadjustmentsarerequiredinthenationalcurrency
allowances .applicableintheMemberStatesfor1981/whicharecalculated by
referencetoconversionratesobtainingonTOctober1980*Inordertoensure
thatnoreductioninallowancesshouldoccurinanyMemberStatetheCommission
nowproposesthat7forthirdcountries/thetravellers'tax-freeallowancebe
increasedfrom40EUAto45ECUandtheallowanceforsmallconsignments ofa
non-commercial naturebeincreasedfrom30EUAto35ECU*
(1)Directives78/1032/EEC/78/1033/EEC,78/1034/EECand78/1035/EEC/
J*0*n°L366/28*12*1978 *

ProposalforaCouncilDirective amendingDirectives 69/169/EEC
and78/1035/EEC-Tax-freeallowances appliedininternational
travelandtoimportsofsmallconsignments ofgoodsof*anon-
commercial character :thirdcountries
THECOUNCILOFTHEEUROPEAN COMMUNITIES,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,and
inparticularArticle99thereof,
HavingregardtotheproposalfromtheCommission,
.
HavingregardtotheopinionoftheEuropeanParliament,
HavingregardtotheopinionoftheEconomicandSocialCommittee,
WhereasArticle7ofCouncilDirective69/169/EEC^aslastamendedby
2.... .. •..... 3Directive 78/1033/EECandArticle4ofCouncilDirective 78/1035/EECstipu­
latethattheequivalents innationalcurrencyofthetaxreliefsprovided
forinthesaidDirectives ,andexpressedinEuropeanunitsofaccountshall
befixedonceayear;
Whereassuchfixingshouldnotresultinareductioninterrasofnational
currencyinthetaxreliefsapplicable inanyMemberStateandwhereas,in
ordertopreventanysuchreduction,theamountsoftaxreliefsexpressed
inEuropeanunitsofaccountshouldbeincreased,
HASADOPTEDTHISDIRECTIVE :
)
■
-/„
1OJNoL133,4,6*1969,p,6.
20JNoL366,28.12.1978,p.31.
30JNoL366,28.12.1978,p.34.

-2-
Article 1
' i '
'Article1ofDirective69/169/EECisherebyamendedasfollows:
1.Inparagrapht,"40Europeanunitsofaccount"isreplacedby
"45ECU";
2„Inparagraph 2,"20Europeanunitsofaccount"isreplacedby
"23ECU"-
.Article2
ι
InthethirdindentofArticle1(2)ofDirective78/1035/EEC,
"30EUA"isreplacedby35ECU.
- - Article3 , .
1„MemberStatesshallbringintoforcethemeasuresnecessarytocomply
withthisDirectivewitheffectfrom1January1981.
2*MemberStatesshallinformtheCommissionoftheprovisions whichthey
adopttoimplementthisDirective * .-
Article4
ThisDirectiveisaddressedtotheMemberStates*

Explanatory memorandum
'In1978theCounciladoptedanumberofdirectives (1)inthefield
oftax-freeallowancesfortravellers andforimportsofsmallconsignments
ofanon-commercial character..Thesedirectivesintroducedprovisions whereby
nationalcurrencyequivalents ofallowancelevelsandderogationlimitsex­
pressedintermsofEUAareadjustedannuallytotakeaccountoffluctuations
inthecurrenciesoftheMemberStates*Adjustmentisobligatory wherethe
relativefluctuation exceeds5%.
Someobligatoryadjustments arerequiredinthenationalcurrency
allowancesapplicableintheMemberStatesfor1981>whicharecalculated by
referencetoconversionratesobtainingon1October1980*Inordertoensure
thatnoreductioninallowancesshouldoccurinanyMemberStatetheCommission
nowproposesthattheintra-Community tax-freeallowanceforsmallconsignments
ofanon-commercial naturebeincreasedfrom60EUAto70ECU.
TheCommissionhasalreadyproposedincreasesintheintra-Community
ι
tax-freeallowancefortravellerssufficienttoavoidanyreductioninthis
allowanceresultingfromtheadjustmentsreferredtoabove(2).
(1)Directives78/1032/EEC,78/1033/EEC/78/1034/EECand78/1035/EEC,
0Jn°L366,28.12.1978
(2)ProposalforaFifthCouncilDirectiveontheharmonization ofprovi­
sionslaiddownbylaw,regulationoradministrative actionrelation
totherulesgoverningturnovertaxandexcisedutyapplicableininter­
nationaltravel,asamended ,;JOn°C318,19.12.1979,p.5.

ProposalforaThirdCouncilDirectiveamendingDirective74/651/EEC
onthetaxreliefstobeallovedontheimportation ofgoodsinsmall
consignments ofanon-commercial characterwithintheCommunity
THECOUNCILOFTHEEUROPEANCOMMUNITIES,'
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,and'
inparticularArticles99and100thereof,
HavingregardtotheproposalfromtheCommission,
HavingregardtotheopinionoftheEuropeanParliament,
HavingregardtotheopinionoftheEconomicandSocialCommittee,
V
1..
WhereasArticle1aofCounciIDirective74/651/EECaslastar||ndedbyDirective
78/1034/EEC2stipulatesthattheequivalentinnationalcurrencyofthetaxrelief
providedforinthesaidDirectiveandexpressedinEuropeanu'fjitsofaccountshall
befixedonceayear; ^
Whereassuchfixingshouldnotresultinareductionintermsofnationalcur­
rencyinthetaxreliefapplicableinanyMemberStateand,whereas,inorder
topreventanysuchreduction,theamountsoftaxreliefsexpressedin,Euro­
peanunitsofaccountshoulclbeincreased, i
HASADOPTEDTHISDIRECTIVE : '
_ Article1
Inarticle1(2)(d)ofDirective74/651/EEC,60Europeanunitsof
account"isherebyreplacedby"70ECU".
Article2
1*MemberStatesshallbringintoforcethemeasuresnecessarytocomplywith
thisDirectivewitheffectfrom1January1981
2*MemberStatesshallinformtheCommissionoftheprovisionswhichthey
adopttoimplementthisDirective *
Article3
ThisDirectiveisaddressedtotheMemberStates-
I
V'
0JNoL354,30.12.1974,p.57.
20JNoL366,28.12.1978,p.33.