ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(75)687
Vol.1975/0253

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COMMISSION OFTHEEUROEBAKCOMMUNIIIES
COM(75)687final
Brussels,22December1975»
PROPOSAL FORACOUNCILDIRECTIVE
relatngtoaderogationaccordedtotheKingdomof
Denmarkrelativetotherulesgoverningturnovertax
andexcisedutyapplicableininternational travel.
(SubmittedbytheCommissiontotheCouncil.)
COi1(75)687final.

EXPLANATORY MEMORANDUM
Annex VII ,point V(1)oftheActofAccession grants aderogation to
Denmark relevant totheapplication ofcertain provisions ofCouncil
Directive No.69/169/EECof28May19^9 (1)»asamended byCouncil
Directive No,72/230/EECof12June 1972 (2),ontheharmonisation of
provisions laid down bylaw ,regulation oradministrative action
relating totherules governing turnover tax and excise duty applicable
ininternational travel .The Council must decide before 31st December
1.975 ifand to .what extent a.prolongation ofthis derogation appears
necessary taking into account the extent towhich economic and
monetary union ,andparticularly progress intaxharmonisation ,has
been achieved .
TheDanish Government hasrequested aprolongation oftherules
currently inforce anditappeared appropriate fortheCommission to
propose aprolongation ofthe derogation which islimited tosix
months .
(1)O.J. nL133of4.6*1969 p..6
(2)O.J. n°L139of17.6.1972 p,.28

The Council oftheEuropean Communities .
Having regard totheTreaty establishing theEuropean Economic
Community ,andinparticular articles 99and 100*
Having regard toArticle *133oftheAdi 'tofAccession ,andinparticular
point V(1)ofAnnex VII ,
Having regard totheproposal from theCommission .
.' '. _ •■- J-y..y.
,Whereas Annex VII ,point V(1),oftheActofAccession grants a
•' • - • . • s/i'.f't.
derogation toDenmark relevant totheapplication ofcertain provisions
ofCouncil Directive No69/169/EECof2.8Hay19^9 asamended by
Council Directive No72/230/EECof12June 1972 ontheharmonisation of
provisions laid down bylaw,regulation oradministrative action
relating totherules governing turnover taxandexcise duty applicable
ininternational traffic , (;V'?'
Whereas theCouncil must decide before 31December l975t pursuant to
theprocedure ofArticle 100oftheEECTreaty ,ifand towhat extent
aprolongation ofthis derogation appears necessary taking into
account theextent towhich Economic andMonetary Union ,andparticularly
progress intaxharmonisation ,hasbeen achieved ,"
ψ
Wheread theexpected progress nothaving been achieved ,theDanish :
Government hasrequested aprolongation ,without change ,oftherules
currently inforce ,
Whereas aprolongation ofthederogation appears necessary T.■
HAS ADOPTED THIS DIRECTIVE : , ...
**"•»'«1'.#• j" *'V i1'»<
.-V•-.-j■' •- ':V.V /. : !•
y '*' ■*«,y.

Article 1
Inderogation oftheprovisions specified inCouncil Directives
No69/169/EECof28May1969 andNo72/230/EECof12June 1972 ,the
Kingdom ofDenmark shall have theright tomaintain uptoandincluding
30th June 1976 therules currently inforce forexemptions applicable
totravellers involved ininternational travel ..
Article 2
TheKingdom ofDenmark shall communicate totheCommission
thetext oftheprovisions itadopts inthefield covered bythis
Directive .
Article 3
This Directive isadressed totheKingdom ofDenmark#
Done atBrussels