ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (82)790
Vol.1982/0238

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(82)790 final
Brussels,November30,1982
PROPOSAL FOR ACOUNCIL DIRECTIVE
onaderogation accordedtoDenmark
relatingtotherulesgoverningturnovertaxand
excisedutyapplicable ininternational travel
(submittedtotheCouncilbytheCommission )
Ao w'v
-i rr '
H S.»"'•-
<■-^ .
X.-.<o4\*~'\""1¥5--./
C0MC82)790final

EXPLANATORY MEMORANDUM
AnnexVII,PartV,paragraph 1oftheActofAccessiongrantedaderogation
toDenmarkrelatingtotheapplication ofcertainprovisionsofCouncil
Directive69/169/EECof28May1969^^,asamendedbyDirectives72/230/EEC
of12June1972^,78/1032/EEC^3\78/l033/EEG^3\8l/933/EEC^4\and
82/443/EEC^^,ontheharmonisationofprovisionslaiddownbylaw,
regulationoradministrative actionrelatingtotherulesgoverningturnover
taxandexcisedutyapplicableininternational travel.TheCouncilwas
todecidebefore31December1975whetherandhowfaraprolongation of
thisderogationappearednecessary,takingintoaccounttheextenttowhich
economicandmonetaryunion,andparticularly progressintaxharmonisation .
hadbeenachieved.Bydirectivesof20Janizary1976^\18January1977^
and19December1977^^heCouncilaccordedthreeprolongationsofthe
derogation,respectively uptoandincluding31December1976,
31December1977and31December1982.
TheDanishGovernmenthasexpressedconcernattheeconomicconsequences
whichfullapplication oftheexistingdirectives ontravellers *allowances
wouldpresent,becauseoftheparticularly highlevelofexcisesinDenmark,
andhasrequestedafurtherprolongation .
Thelastprolongation ofthederogation wasaccordedbytheCouncilin
1977,forafive–yeartermandincludedprovisionforcertainrelaxations
intheexistingDanishrules.Duringthisperiod,theCommissionhas
(^O.J.NoL133,4.6.1969,P.6
TTI■JOtnA1010
(3O.J.NoL139,17.6.1972,p.28
O.J.NoL366,28.12.1978 ,p.28and31
(4'0.J.NoL338,25.11.1981,p.24
J5Jo.J.No.L206,14.7.1982,p.35
J6Jo.J.No.L21,29.1.1976,p.9^O.J.No.L23,27.1.1977,p.50^O.J.No.L336,27.12.1977,p.21(5)
(6)
(7)
(8)

-2-
presented ,annualreports ontheevolutionofthepricesofalcoholic
drinksand.tobaccoproductsinDenmarkandGermany,ontheevolutionof
faresfortravellersandonthefiscalpolicyoftheDanishGovernment.
ThefifthreportoftheCommission,(COM(82)673)submittedtotheCouncil
on26October1982,includesageneralreviewoftheoverallchangesduring
thefirstfourandahalfyearsofthefive-yearderogationperiod.The
reportconcludesthat,duringthisperiod,thetaxlevelsinDenmarkand
Germanyhavemovedsomewhatclosertogether,andthattheweakeningof
theDanishcrownrelativetotheDMhasalsobeenafactortendingto
reducethepriceadvantagesforDanishtravellers makingpurchasesin
Germany.Asaconsequence ,thepricegapsformostproductscoveredby
thisreporthavebeensubstantially reduced,bycomparisonwiththe
situationattheendof1977•Ontheotherhand,duelargelytothe
mixedexciseonspirits,introducedinMay1980followingtheCourtruling
of27FebruaryI98OagainsttheDanishtwo-tieralcoholtaxation,theprice
gapformanyspirits–particularly expensivespirits–remainssubstantial.
Thereportalsonotes,however,thatshoppingexcursionsbybusare
continuallyincreasing,suggestingthatalargeproportionofthecross-
bordertripsoriginating inDenmarkcontinuetobemadelargelyinorder
toavoidDanishtaxes,andthatplannedincreasesintheDanishexcises
willoffsettosomedegreetheprogressmadeinreducingthepricegaps.
(TheimpositionofVATonthefaresforbusexcursionsmaytendtoslow
downthegrowthinthistraffic).
TheCommissionisnaturallyconcernedthat,almosttenyearsafterDenmark's
accessiontotheCommunity,Danishresidentscontinuetobedeniedthe
allowancesnormallygrantedtotravellerselsewhereintheCommunity.This
is,tosaytheleast,anunfortunatesituation,andonewhichshouldbe
broughttoanendasquicklyaspossible.Ontheotherhand,the
'Wl(79)774
C0KÍ80)33
C0K(80)880
coxf81)806
COMÍ82)673

-3-
Commission acknowledges that ,given thepresent price differentials for
excise products between Denmark andGermany ,andinview ofthepresent
economic situation inDenmark ,full alignment ontheCommunity allowances
on1January 1983 –ashad "been foreseen when thederogation waslast
prolonged in1977 -would have unacceptable budgetary andeconomic
consequences .
Inthese circumstances ,theCommission feels obliged topropose that
thederogation beagain prolonged .However ,theCommission isfirmly of
theview that this prolongation should beaccompanied byaprogramme of
progressive liberalisation ofthepresent Danish rules ,sothat the
adjustment remaining tobemade totheCommunity rules attheendofthe
derogation period should berelatively modest .Thealternative tosuch a
programme isthevirtual institutional !sationofthederogation ,which the
Commission regards asunacceptable .
For these reasons ,theattached draft Council directive proposes in
Article 1afive-year prolongation ofthederogation ,with provision for
progressive andsubstantial relaxations ,either inthequantitative limits ,
orinthe rules governing theperiod tobespent abroad inorder toqualify
fortheallowances .Itwill beseen ,inparticular ,that itisproposed
that minor steps will betaken inthe first twoyears oftheproposed
derogation period andafter that the quantitative limits will bephased out
quite rapidly .Thenormal quantitative limits should apply from
1January 1986 forcigarillos ,cigars ,normal smoking tobaccos ,andbeer ,
whereas thelimit forcigarettes andhand-rolling tobacco (atpresent 60
pieces and100grespectively )should beincreased to200pieces and2^0g
from the same date .InArticle 2isisproposed that the mediunr-term
programme asproposed inArticle 1toalign Denmark totheharmonised
Community rules maybetaken upforre–examination after oneandahalf years ,
ifatthat time the state oftheDanish economy andbalance ofpayments
requires apostponement ofthe application ofall orpart ofthe above
mentioned realignment steps .
Annexed isatable comparing theexisting Danish allowances forgoods
covered bythederogation with thenormal Community allowances .
./•

-4-
ΑΝΉΕΧ
Excise floods atpresent
covered bythe
derogationCurrent (1982 )allowances
for aDanish resident
returning after less than
46hours abroad
(Directive 77/800/EEC)
Cigarettes 60
or
Cigarillos (cigars 20
ofamaximum
weight of3gm)
or
Cigars 20
or
Smoking tobacco 100gm
Distilled beverages Nil
and spirits ofan
alcoholic strength
exceeding 22$volumeNormal
Community
allowances
(Directive
69/169/EEC )
300
150
75
400gm
1.5 litres
Beer 2litres Noquant îty
limit

-5-
ProposalforaCouncilDirective
onaderogationaccordedtoDenmark
relatingtotherulesgoverningturnovertaxand
excisedutyapplicableininternational travel
THECOUNCILOPTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,
andinparticularArticles99and.100thereof,
HavingregardtotheproposalfromtheCommission ,
Whereas,pursuanttoAnnexVII,PartV1(a)toArticle133ofthe1979Act
ofAccession,Denmarkwasgrantedaderogationregardingtheapplication
ofcertainprovisionsofCouncilDirective69/169/EECofMay28,1969on
'heharmonisationofprovisionslaiddownbylaw,'regulationonadministra-
:actionrelatingtoexemptionfromturnovertaxandexcisedutyon
(1)importsininternational travel,aslastamendedbyDirective
(2)82/443/EEC;whereasthisderogation waslastextendedbyDirective
77/800/EEC^adoptedpursuanttoAnnexVII,PartV1(c)pf'thesaidAct
ofAccession;
WhereastheDanishGovernment hasrequested afurtherperiodinwhichto
applytheharmonisedrulesstemmingfromDirective69/169/EEC;
(1)OJNoL133,4.6.1969,P.6
(2)OJNoL206,14.7.1982
(3)OJNoL336,27.12.1977,p.21
•A

Whereas thetaxsystem atpresent applied inDenmark does notyetallow the
full application ofsuch rules inDenmark without theriBk ofserious
economic consequences ;
Whereas ,therefore ,Denmark should beprovisionally author isedtoapply
exceptional arrangements ;whereas ,however ,inorder tofacilitate
adaptation ,provision should bemade fortheprogressive adaptation of
these arrangements totheharmonised Community rules ,
HAS ADOPTED THIS DIRECTIVE s

Article1
1.Notwithstanding Directive69/169/EEC,Denmarkisherebyauthorised,in
respectofexemptionforimportsoftobaccoproducts,alcoholicbeverages
(distilledbeveragesandspiritsofanalcoholicstrengthexceeding22%
volume)andbeertoapplythefollowingquantitative limits,wheresuch
goodsareimportedbytravellersresidentinDenmark,afterastayin
anothercountry:
–until31December1985»whenthestayislessthan48hours,and
–from1January1986to31December1987jwhenthestayislessthan
24hours1
UntilFrom1,1.84Prom1.1.85From1.1.86From1.1.87
31.12.83 to to to to
31.12.84 31.12.85 31.12.86 31.12.87
Cigarettes 60 60 140 200 240
or
Cigarillos 20 40
(cigarsofa
maximum
weightof3gm)
or
Cigars 20 30
or
Smoking 100gm200gm
tobaccowhere
thetobacco
particleshave
awidthofat
least1*5mm
or
othersmoking100gm100gm
tobacco(fine
eut)
Distilled Nil Nil
beveragesand
spiritsofan
alcoholicstrength
exceeding22$vol.
Beer 2litres4litres60--
40
300gm– –
200gm25Ogm300gm
0.35litre0.35litre0.7litre
6litres–• "~
•A

8
2.Where thetraveller isreturning from astay inathird ,country ,the
allowances may innocircumstances exceed those laid down inArticle 4(1),
column IofDirective 69/169/EEC .
Article 2
If,inthelight ofthelevels ofDanish excise rates then obtaining andof
theexpected evolution oftheDanish economy and "balance ofpayments over
theperiod 1985^-1987 ,Denmark presents ,byJune 30,1984 ,arequest to
postpone theapplication ofall orpart ofthesubsequent changes provided
for inArticle 1,the Council ,acting unanimously onaproposal from the
Commission ,may grant such postponement for alimited period .
Article 3
Denmark shall communicate tothe Commission the texts ofthe measures which
itadopts inorder tocomply with this Directive .
Article 4
This Directive isaddressed totheKingdom ofDenmark ,
Done atBrussels ,
For the Council
The President