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DOCUMENTS "COM"
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Vol.1977/9002

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COMMISSION
OFTHE
EUROPEAN COMMUNITIESCOM(77)57final.
Brussels,8March1977.
FOROFFICIAL USEONLY
GenerolSecretariat
ACCESSIONNEGOTIATlONS WITHGREECE
Secondreport
/•.on?hf.examinationofCommunitysecondarylegislation(Actsrelatingtotheenvironmentandconsulprotectionsector)
Thirdreport
ontheexaminationofCommunitysecondarylegislation
(Actsrelatingtothetaxationsector)-
(Communications fromtheCommissiontotheCouncil)
CQM(77)57final.

ACCESSION NEGOTIATIONS WITH GREECE
Second report
ontheexamination ofCommunity secondary legislation
(Acts relating totheenvironment andconsumer protection sector )
«»
(Commission communication totheCouncil )

1.TheCommissionhascontinueditsworkontheexamination withthe
GreekDelegationoftheaotsofCommunitysecondarylegislationinorder
todeterminewhattechnicalamendmentsneedtobemadetoadaptthoseacts
tothenewsituationoftheCommunities whenenlargedthroughthe
accessionofGreece.
Anexamination hasnowbeenmadeofalltheactsofgeneralapplication
adoptedbytheCouncilortheCommissioninthefieldsoftheenvironment
andconsumerprotectiononthebasisoftheinventoryofactsinforce
on31July1976#ThisexaminationalsocoveredtheAgreementsadopted
bytheRepresentatives oftheMemberStatesmeetinginCouncilinthefieldsinquestion''.
2.Twoannexesareattachedtothisreport:
AnnexIliststheactswhichdonotrequireanytechnicaladaptation ;
AnnexIIliststheactsinwhichtechnicaladaptations arenecessary
andindicatestheprecisenatureofthoseadaptations.
3.TheCommissionconsidersthatthefollowingobservations shouldbe
made:
(a)TheactslistedinAnnexInotrequiringanytechnicaladaptation
includethetwoAgreementsconcludedon5March1973and15July1974
bytheRepresentatives oftheMemberStatesmeetinginCouncilon
information fortheCommission andfortheMemberStateswithaview
topossibleharmonization throughouttheCommunities ofurgentmeasures
concerningtheprotectionoftheenvironment.
1Theexamination wascarriedoutinNovember
takeintoaccounttheCouncil'sdiscussions1976andcouldnottherefore
atitsmeetingon9December.

ItshouldbepointedouthoweverthatGreece'saccessiontothe
Communities mustincludeitsformalaccessiontothoseagreements,
sincetheyconstituteactsconnectedwiththeimplementation of
jointmeasuresadoptedinthefieldoftheenvironment *Itwill
nodoubtbepossibletoeffectaccessiontothembymeansofa
generalprovisiontobewrittenintotheActofAccessionsimilartothattobefoundinArticle3(l)oftheActofAccessionof
22January1972.
(b)Theproblemoftheparticipation ofrepresentatives ofGreecearises
withregardtothecompositionoftwoconsultative committees,namely
theCommitteeofExpertsprovidedforinArticle10cf
CouncilRegulation(EEC)No1365/75of26May1975onthecreation
ofaEuropeanFoundationfortheImprovementofLivingandWorking
Conditions 1;inaccordancewiththesaidArticle10,themembers
oftheCommitteeareappointedbytheCouncilonaproposalfrom
theCommission,w^ichmustbedrawnuptakingintoaccount"the
needforatleastonenationalfromeachMemberStatetobe
appointed";
theConsumers *Consultative CommitteesetupundertheCommission
Decisionof25September1973(73/306/fcEC)';inaccordancewith
Article4ofthesaiddecision,themembersoftheCommitteeare
appointedbytheCommissiononthebasisofalistproposedby
theorganizations mentionedinArticle3andestablishedtaking
intoaccount"thedesirability ofhavingmembersontheCommittee
fromallMemberStatesoftheCommunity"•
,0JHoL139,30.5.1975,PP.1-4.
*QJKoL283,10.10.1973,p.18.

Althoughtheprovisionsinquestiondonotthemselvesrequireany
adaptation,itwillbenecessarytoensuretheparticipation of
Greeknationalsorrepresentatives onthecommitteesfromthetime
ofaccession *Therecanhesuchparticipation ifthereisageneral
provisionintheactforGreece'saccessionstipulatingthecomplete
renewalofthemembershipofthesetwocommittees (alongwiththe
othersinrespectofwhichthesameproblemarises).Thiswasthe
arrangement -adoptedfortheaccessionofthethreenewMemberStates
inArticle148(2)oftheActofAccessionof22January1972(with
alistinAnnexIXofthecommitteesinquestion).
4.AccordingtotheGreekDelegation,alltheactsadoptedinthefields
inquestioncanbeappliedinGreecefromthetimeofaccession.It
doesnotthereforeseemnecessaryforanyofthoseactstopostponetheir
dateofapplicationorthedeadlinefortheirimplementation inthe
contextofthetransitional period.
Moreover,examinationoftheactsinquestionhasnotrevealedthatthe
applicationofthoseactsinGreecewouldbelikelytoraisesubstantive
problemswhichgobeyondthelimitsofthetechnicaladaptationsindicated.

ANNEXI
ACTSNOTREQUIRING TECHNICAL ADAPTATIONS
A.Intheenvironment field
I*Actsthatarebinding
1.CouncilDecisionof3March1975concludingtheconventionforthe
preventionofmarinepollutionfromland-basedsources(75/437/EEC)
(OJNoL194,25.7.1975,PP.5-21)
2.CouncilDecisionof3March1975concerning Communityparticipation
intheInterimCommissionestablished onthebasisofresolution
NoIIIoftheconventionforthepreventionofmarinepollution
fromland-basedsources(75/438/EEC)
(OJNoL194,25.7.1975,P.22)
3.CouncilDirectiveof16June1975onthedisposalofwasteoils(75/439/EEC)
(OJNoL194,25.7.1975.PP.23-25)
4.CouncilDirectiveof16June1975concerningthequalityrequiredof
surfacewaterintendedfortheabstractionofdrinkingwaterinthe
MemberStates(75/440/EEC)
(OJNoL194,25.7.1975,PP.26-31)
5.CouncilDecisionof24June1975establishing acommonprocedurefor
theexchangeofinformation betweenthesurveillance andmonitoring
networksbasedondatarelatingtoatmosphericpollutioncausedby
certaincompoundsandsuspendedparticulates (75/441/^EC)
(OJNoL194,25.7.1975,PP.32-38)
1
6.CouncilDirectiveof15July1975onwaste(75/442/EEC)
(OJNoL194,25.7.1975,PP.39-41)
7.CouncilDirectiveof24November1975ontheapproximation ofthelaws
oftheMemberStatesrelatingtothesulphurcontentofcertainliquid
fuels(75/716/EEC)
(OJNoL307,27.11.1975,PP.22-24)
8.CouncilDecisionof8December1975establishing acommonprocedure
forthesettingupandconstantupdatingofaninventoryofsourcesofinformationontheenvironmentintheCommunity(76/I61/EEC)
(OJNoL31,5.2.1976,pp.8-28)

9.CouncilDecisionof15March1976adoptingaresearchprogramme
(1976to1980)fortheEuropeanEconomioCommunityintheenvironmentalfield(indirectaction)(76/311/EEC)
(OJNoL74.20.3.1976,pp.36-37)
10.CouncilDirectiveof6April1976onthedisposalofpolyohlorinated
biphenylsandpolyohlorinated terphenyls(76/403/EEC)
(OJNoL108,26.4.1976,pp.41-42)
11.CouncilDirectiveof4May1976onpollutioncausedbycertain
dangeroussubstancesdischargedintotheaquaticenvironmentofthe
Community(76/464/EEC)
(OJNoL129,18.5.1976,pp.23-27
12.CouncilRegulation (EEC)No1417/76of1June1976onthefinancial
provisionsapplyingtotheEuropeanFoundationfortheImprovementof
LivingandWorkingConditions
(OJNoL164,24.6.1976,pp.16-30)
13.CouncilRegulation (ECSC.EEC,Euratom)No1860/76of29June1976
layingdowntheConditionsofEmploymentofStaffoftheEuropean
FoundationfortheImprovementofLivingandWorkingConditions
(OJNoL214,6.8.1976,pp.24-26)
II.Actsthatarenotbinding
14.Declaration oftheCounciloftheEuropeanCommunities sindofthe
representatives oftheGovernments oftheMemberStatesmeetingin
theCouncilof.22November1973ontheprogrammeofactionofthe
EuropeanCommunities ontheenvironment
(OJNoC112,20.12.1973,pp.1-53)
1
15*CouncilResolutionof3March1975onenergyandtheenvironment
(OJNoC168,25.7.1975,PP.2-3)
16.Counoilrecommendation of3March1975regardingcostallocationand
actionbypublicauthorities onenvironmental matters
(OJNoL194,25.7.1975,PP.1-4)

-3-
17.Council Resolution of24June 1975 concerning arevised list of
second-category pollutants tobestudied aspart oftheprogramme
ofaction oftheEuropean Communities ontheenvironment
(OJNoC168,25.7.1975 ,PP.4-5)
18.Commission recommendation of20December 1974 toMember States
concerning theprotection ofthearchitectural andnatural heritage
(OJNoL21,28.1.1975 ,PP.22-23 )
19.Commission recomiLendation of20December 1974 toMember States
concerning theprotection ofbirds and their habitats
(OJNoL21,28.1.1975 ,PP.24-25 )
III .Agreements ofthe Representatives ofthe Governments oftheMember States
meeting inCouncil
«
20.Agreement ofthe Representatives ofthe Governments ofthe Member States
meeting inCouncil of5March 1973 oninformation for theCommission
andfortheMember States with aview topossible harmonization
throughout theCommunities ofurgent measures concerning theprotection
ofthe environment
(OJ*NoC9,15.3.1973 ,pp.1-2)
21.Agreement ofthe Representatives ofthe Governments ofthe Member States
oftheEuropean Communities ,meeting inCouncil of15July 1974
supplementing the Agreement of5March 1973 oninformation for the
Commission andfor theMember States with aview topossible harmonization
throughout theCommunities ofurgent measures concerning _theprotection
ofthe environment
(OJNoC86,20.7.1974 ,P.2)
B.Inthe consumer protection sector
22.Council Resolution of14April 1975 onapreliminary programme ofthe
European Economic Community foraconsumer protection andinformation
policy
(OJNoC92,25.4.1975 ,PP.1-16 )
23.Commission Decision of25September 1973 relating tothesetting up
ofaConsumers 1"Consultative Committee
(OJNoL283 ,10.10.1973 ,p.18)

ANNEX II
ACTS REQUIRING TECHNICAL ADAPTATIONS INTHE ENVIRONMENT FIELD
1.Council Regulation (EEC)No1365/75of26May1975 onthecreation of
European Foundation fortheImprovement ofLiving andWorking Conditions
(OJNoL139,30.5.1975 ,PP.1-4)
InArticle 6(1 ).thenumber ofmembers oftheAdministrative
Board must beincreased from thirty tothirty –three ,and in
Article 6(l)(a ).(b)and (c).thenumber nine must beamended
toten .
2.Council Directive of8December 1975 concerning thequality of
bathing water (76/I6O/EEC )
(OJNoL31,5.2.1976 ,pp.1-7)
InArticle 11(2 ),themajority must beamended inline with
theamendments that will have been made toArticle 148(2 )
oftheEECTreaty inthecontext ofthesubstantive negotiations .
3.Council Resolution of15July 1975 ontheadaptation totechnical
progress ofDirectives orother Community rules ontheprotection and
improvement ofthe environment
(OJNoC168 ,25.7.1975 ,PP.5-6)
Onpage 5.paragraph 2.themajority must beamended in
«line with the amendment that will have been made to
Article 148(2 )oftheEECTreaty .
4.Commission Decision of21April 1976 setting upaCommittee on
Waste Management (76/431/EEC)
(OJNoL115 ,1.5.1976 ,pp.73-74 )
InArticle 3(l ).thenumber ofCommittee members must be
increased (from twenty )totwenty –two ,since twoseats will
have tobe .allocated toGreece under Article 3(2).

ACCESSION NEGOTIATIONS WITHGREECE
Third.report
ontheexamination ofCommunitysecondarylegislation
(Actsrelatingtothetaxationsector)
(Commissioncommunication totheCouncil)

1.ContinuingtheexaminationofCommunitysecondarylegislation
inaccordancewithitsbrieffromtheCounoil,theCommissionhas
examinedwiththeGreekDelegationalltheactsofgeneral
application adoptedfcytheinstitutions oftheEuropeanEconomic
Communityinthetaxationsectorstillinforceon31October1976,
withtheexceptionofthefollowingtwoacts:
theCouncilDirectiveof19July1968onthestandardization
ofprovisionsregardingtheduty–freeadmissionoffuel
containedinthefueltanksofcommercial motorvehicles
(Direotive68/297/EEC-OJNoL175,23.7.1968,p.15)5this
textwasexaminedwiththeactsrelatingtothetransport
sectoranddoesnotcallforanyfurtherobservations under
thetaxationheading;
theCouncilDireotiveof30April1968onacommonmethodfor
calculatingtheaverageratesprovidedforinArticle97of
theTreaty(Directive68/221/EEC-OJNoL115,18.5.1968,
p.14)•LackoffamiliaritywiththeGreeksystemof
indirecttaxation–whichisextremelycomplicated –hasmade
itimpossibletodeterminetowhatextenttheGreek
legislationisconcernedbythisdirective.Itwastherefore
deemedpreferabletopostponetoalaterstagetheexamination
ofanypossibleadaptationofthistext.
Inaddition,theGreekDelegationwasinformedofalltheacts
adoptedbytheCouncilortheCommissioninthetaxationsector
whichhavenolegallybindingforce(suchasresolutionsor
recommendations )butareofinterestforthedevelopmentoftax
harmonization .

2.Theresultsoftheexamination thathasbeencarriedoutare
giveninthreeannexesattachedtothisreports
AnnexIliststheactsthatdonotrequireanytechnical
adaptation(withthepossibleexceptionofapostponement
ofthedeadlinefortheirimplementation inthecontext
ofthetransitionalperiod);
AnnexIIindicatestheoneactforwhichtechnicaladaptations
arenecessaryandgivesthewordingofthoseadaptations ;
AnnexIIIliststheactsinrespectofwhichtheGreek
Delegationhasreservedtherighttorequestthattheir
applicationinGreecebewhollyorpartiallydeferredin
thecontextofthetransitional periodtobenegotiated.
Atthepresentstage,theCommissionhasmerelynotedthe
requestsfromtheGreekDelegation,whichitisforwarding
totheCouncilforinformation pendingthedecisionsof
principlethatwillhavetobetakenwithregardtothe
conditionsandarrangements forthetransitioned period.

ANNEX I
Liar OPACTS NOT REQUIRING TECHNICAL ADAPTATIONS
A.Value added tax
1•First Council Directive of11April 1967 ontheharmonization of
legislation ofMember States concerning turnover taxes (67/227/EEC)
(OJNoL71.14.4.1967 ,p.1301 )
2.Second Council Directive of11April 1967 ontheharmonization
oflegislation ofMember States ooncerning turnover taxes (67/228/EEC)
(OJNoL71»14.4.1967 ,P.I303 )
3.Third Council Directive of9December 1969 ontheharmonization
oflegislation ofMember States ooncerning turnover taxes –introduction
ofvalue added taxinMember States (69/463/EEC)
(OJNoL320,20.12.1969 ,p.34)
B.Excise /tobacco duties
4.Council Directive of19December 1972 ontaxes other than turnover
taxes which affect theconsumption ofmanufactured tobacco (72/464/EEC)
(OJNoL303,31.12.1972 ,p.1)
5.Council Directive of25June 1974 amending Directive No72/464/EEC
ontaxes other than turnover taxes which affect theconsumption of
manufactured tobacco (74/318/EEC)
(OJNoL180,30.7.1974 ,P.30)
6.Council Directive of18December 197*5 amending Directive No72/464/EEC
ontaxes other than turnover taxes which affect theconsumption of
manufactured tobacco (75/786/EEC)
(OJNoL330,24.12.1975 ,P.51)

*
C.Tax reliefs
7.Council Directive of28May1969 ontheharmonization of
provisions laid down tylaw ,regulation oradministrative action
relating toexemption from turnover taxandexcise duty on
imports ininternational travel (69/169/EEC)
(OJNoL133,4.6.1969 ,p.6)
8.Second Council Directive of12June 1972 ontheharmonization
ofprovisions laid down \sylaw ,regulation oradministrative action
relating totherules governing turnover taxandexcise duty
applicable ininternational travel (72/230/EEC)
(OJNoL139»17.6.1972 ,p.28)
9.Council Directive of19December 1974 onthetaxreliefs
tobeallowed ontheimportation ofgoods insmall consignments
ofanon-commercial character within theCommunity (74/651/EEC)
(OJNoL354,30.12.1974 ,P.57)
D.Other indirect taxes –raising ofcapital
10.Council Directive of9April 1973 varying thefield ofapplication
ofthereduced rate ofcapital duty provided forinrespect of
certain company reconstruction operations tyArticle 7(l)(b )of
theDirective concerning indirect taxes ontheraising ofcapital
(73/79/EEC)
(OJNoL103,18.4.1973 )
11.Council Directive of9April 1973 fixing common rates ofcapital
duty (73/80/EBC)
(OJNoL103,18.4.1973 ,p.15)
12.Council Directive of7November 1974 amending Article 5(2)of
Directive No69/335/EECconcerning direct taxes ontheraising of
capital (74/553/EEC)
(OJNoL303,13.11.1974 ,P.9)

AMEXII
ACTSREQUIRING TECHNICAL ADAPTATIONS
CouncilDirectiveof17July1969concerningindirecttaxes
ontheraisingofcapital(69/335/EEC)
(OJNoL249,3.10.1969,p.25)
InArticle3(l)(a),thefollowingadditionsmustbemade:
intheintroductory paragraph,areferencetocompanies
under"Greek"law:
inthefirstindentedparagraph,areferencetotheGreek
titleforacompanyincorporated withlimitedliability–
"ANONYMOSUTERIA":
inthesecondindentedparagraph,areferencetotheGreektitleforsoci£t6encommanditeparactions–"KATAMETOHAS
ETERORTTHMOS ETERIA";
inthethirdindentedparagraph,areferencetotheGreektitleforsociétédepersonnesàresponsabilité limitée-
"ETERIAPERIORISMENTSEFTHINIS".

ANNEXIII
ACTSINREJECTOPWHICHTHEGREEKDELEGATION HASRESERVEDTHERIGHTTO
REQUESTTHATTHEIRAPPLICATION INGREECEBEWHOLLYORPARTIALLY DEFERRED
1.FirstandSecondCouncilDirectivesof11April1967concerning
theintroductionofacommonsystemofvalueaddedtax(67/227/EEC–
OJNo71.14.4.1967,p.1301,and67/228/RRC-OJNo71,14.4.1967,
P.I303)
AccordingtotheGreekDelegation,theintroduction ofthecommon
systemofvalueaddedtaxasprovidedforinthesetextsraisesmany
difficultproblemsand,forthatreason,Greecewillneedtimeto
adaptitslegislation .TheGreekDelegationwasunable,however,
tospecifyhowmuchtimewill"beneeded.
2.CouncilDirectivesof28May1969and12June1972onthe
harmonization oftheprovisionslaiddown"bylaw,regulationor
administrative actionrelatingtoexemptionfromturnovertax
andexcisedutyonimportsininternationaltravel(69/169/EEC–
OJNoL133,4.6.1969,P.6,and72/230/EEC-OJNoL139,
17.6.1972,p.28)
AccordingtotheGreekDelegation,Greeceisinapositiontocomply
withalltheprovisionsofthesedirectivesfromthetimeofaccession,
withtheexceptionofArticle6ofthefirstdirectiveandArticle4
ofth%second.Forthoseprovisions,theobjectofwhichistoavoid
remissionoftaxonexportation ofgoodslikelytobenefitfrom
exemptionsintheMemberStateofimportation,Greecewillrequest
thesameimplementation deadline(tobespecified)asforthe
introduction ofVAT.Thescopeofthisrequestisverylimited.
3.CouncilDirectiveof19December1974onthetaxreliefstobe
allowedontheimportation ofgoodsinsmallconsignments ofa
non-commercial characterwithintheCommunity(74/65/EEC-OJNoL354,
30.12.1974,P.57)
TheGreekDelegationstatedthatGreecewouldbeabletoapplytheprovisions
ofthisdirectivefromthetimeofaocessionbuthasaskedthatGreecebe
allowed,foraperiodoftwoyearsfromaccession,toexcludefromthe
scopeofthetaxreliefsprovidedforthereinthefollowingproducts:
watches,tape-recorders ,luxurycigarettelighters,luxurypens,cameras,furs,portabletelevisionsets(giventhepriceofthearticlesinquestion,theirexclusionshouldnothaveanypracticalsignificance).
Thereasongivenforthisverylimitedandrelativelybriefexclusionis
thatthearticlesinquestionareveryheavilytaxedinGreeceatpresent*
SincealargenumberofGreeksareresidentabroad,thereisreasontofear
alargenumberofsmallconsignments,possiblygivingrisetoabuses.

4.CouncilDirectiveof19December1972ontaxesotherthan
turnovertaxeswhiohaffecttheconsumption ofmanufactured
tobacco(72/464/EEC-OJNoL303,31.12.1972,p.l)
TheGreekDelegationstatedthatitreservedtherighttorequest
aperiodoffiveyearsfortheincorporation ofthisdirectivein
Greektaxlaw.Thisprovisionalreservation maybelifted,however,
atasubsequentstageinthenegotiations .