No C 35/24 Official Journal of the European Communities 9.2.84 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 
213th plenary session held in Brussels on 14 and 15 December 1983. 
The full text of the opinion is as follows: 
THE ECONOMIC AND SOCIAL COMMITTEE, 
Having regard to the Treaty establishing the Euro­
pean Economic Community, and in particular 
Articles 99 and 100 thereof, 
Having regard to the request made on 17 November 
1983 by the Council of the European Communities 
for an opinion on the proposal for a Fifteenth 
Council Directive on the harmonization of the laws 
of the Member States relating to turnover taxes — 
deferment of the introduction of the common 
system of value added tax in the Hellenic Republic, 
Having regard to the decision taken by its Bureau 
on 22 November 1983 and approved at its plenary 
session on 15 December 1983 to appoint a rappor­
teur-general, in accordance with Article 18 of its 
Rules of Procedure, to draw up an opinion on the 
matter, Having regard to the oral report made by Mr 
A. Dassoulas, rapporteur-general, 
Having regard to the discussions at its 213th plenary 
session, held on 14 and 15 December 1983 (meeting 
of 15 December), 
HAS ADOPTED THE FOLLOWING OPINION 
unanimously: 
The Committee approves the proposal to extend this 
deadline by two years. 
Whilst appreciating that it is now impossible for 
technical reasons for the Hellenic Republic to 
introduce VAT by 1 January 1984, the Committee 
expresses the hope that no extension beyond 
31 December 1985 will be asked for. 
Done at Brussels, 15 December 1983. 
The Chairman 
of the Economic and Social Committee 
Francois CEYRAC 
Opinion on the proposal for a Council recommendation to the national railway 
companies of the Member States on strengthening their cooperation in the commercial 
management of international passenger and goods transport by rail 
(84/C 35/09) 
The text referred to the Committee has been published in Official Journal of the 
European Communities No C 191 of 16 July 1983, page 10. 
A. LEGAL BASIS FOR THE OPINION 
On 19 July 1983 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. 
9. 2. 84 Official Journal of the European Communities No C 35/25 
B. OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE 
The Economic and Social Committee prepared its opinion on the above matter at its 
213th plenary session held in Brussels on 14 and 15 December 1983. 
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 
on 19 July 1983 for an opinion on the abovemen-
tioned proposal ('), 
Having regard to the decision taken by its chairman 
on 29 July 1983 instructing the Section for Transport 
and Communications to prepare an opinion on the 
matter (Article 22 of the Rules of Procedure), 
Having regard to the opinion adopted by the above-
mentioned Section at its 154th meeting on 7 Decem­
ber 1983, 
Having regard to the oral report made by the rap­
porteur, Mr Querleux (Article 29 of the Rules of 
Procedure), 
Having regard to the discussions at its 213th plenary 
session on 14 and 15 December 1983 (meeting of 
15 December), 
Whereas in the light of its resolution on EC railway 
policy of 15 December 1981 the Council considers 
that special attention must be paid in the common 
transport policy to strengthening international coop­
eration in the commercial field, 
HAS ADOPTED THE FOLLOWING OPINION 
by a unanimous vote: 
1. General comments 
1.1. The Committee has no fundamental objec­
tions to the draft recommendation. It notes that the 
document was drawn up after discussions with the 
group representing national railway companies in 
(') OJ No C 191, 16. 7. 1983, p. 10. the EC and that the group was in overall agreement 
with the proposals. 
1.2. The Committee observes that railways are 
already carrying out (and in some cases have been 
doing so for a number of years) a large number of 
the commercial cooperation measures proposed in 
the draft recommendation with regard to both pas­
senger and goods transport. The Commission docu­
ment is, however, important both because it urges 
the railways to make yet further progress and 
because it encourages them, if only by the need to 
draw up regular reports for submission to the Com­
mission (Article 5 of the recommendation), to make 
a regular assessment of the progress which has been 
made and the degree to which their bilateral and 
multilateral commercial objectives have been 
achieved. 
1.3. The Committee agrees with the choice of a 
'recommendation' as this is the only instrument 
which is compatible with the management auton­
omy granted to the railways. 
1.4. The Committee wishes to make a further point 
although it recognizes that it does not come within 
the precise scope of the draft recommendation. 
Echoing the view it has expressed on various occa­
sions in the past the Committee would point out 
that all or some of the railway undertakings may 
experience difficulties in implementing the well-
conceived and well-planned objectives set out in the 
commercial cooperation plans until such time as 
effective measures are taken to (i) harmonize the 
terms of competition between the various modes of 
transport — particularly as regards the social aspects 
of working conditions, (ii) introduce a system of 
charging for the use of infrastructure and (iii) pro­
vide adequate finance for investment. 
2. Specific comments 
2.1. The Committee unreservedly approves the 
general aims set out in Article 1 of the recommenda­
tion, which calls upon railway companies to over-
No C 35/26 Official Journal of the European Communities 9. 2. 84 
come, as a matter of priority, the remaining frag­
mentation of the supply of railway services and to 
operate on the international passenger and goods 
transport market as a single carrier. 
2.2. The measures advocated in Articles 2, 3 and 4, 
namely: 
— preparation of joint marketing studies identify­
ing customer requirements with a view to pro­
viding optimum value for money in railway 
services, 
— development of sales strategies based on simple 
through tariffs (not on cumulation of national tariffs) which can be quickly adjusted to take 
account of changes in the transport markets, 
thanks to widespread delegation of powers 
between railway companies, 
ongoing exchange of information with regard to 
costs and improvements in the productivity and 
reliability of services, 
are, in the Committee's view, fully in line with the 
technical requirements for the effective management 
of modern undertakings having joint interests. 
Done at Brussels, 15 December 1983. 
The Chairman 
of the Economic and Social Committee 
Francis CEYRAC 
Opinion on the 
— communication from the Commission to the Council on proposals for a balanced 
solid fuels policy 
— proposal for a Council Regulation concerning financial support of the Community in 
favour of industries producing solid fuels 
(84/C 35/10) 
The communication, which has been the subject of an opinion, has not yet been pub­
lished in Official Journal of the European Communities. 
The proposal for a regulation was published in Official Journal of the European Com­
munities No C 232 of 30 August 1983, page 6. 
A. LEGAL BASIS FOR THE OPINION 
On 27 June 1983 the Commission decided to ask the Economic and Social Committee 
for an opinion on the above communication. 
On 6 August 1983 the Council did likewise for the proposal. Both requests were made 
under 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 
213th plenary session held in Brussels on 14 and 15 December 1983. 
The full text of the opinion is as follows: