29. 8. 85 Official Journal of the European Communities No C 218/11 
Article 1 (1) to a doctor who has not completed the training 
referred to in Article 2 but holds an equivalent specialist 
qualification. The Committee is a little concerned that if the 
system is too liberal and flexible it might allow individual 
Member States to go against the philosophy underpinning 
specific training in general medicine, as set out in the third, 
fourth, fifth and sixth recitals. The aim of the proposal is to 
produce a general practitioner able to offer increasingly 
appropriate, high quality treatment, especially in preventive 
medicine. It seems unlikely that specialists in other fields 
would be able to provide such a service; although highly skilled in their own discipline, they might not be suited to the 
specific duties of a family doctor. 
It is therefore proposed that the second indent of Article 4(1) 
be reworded to read as follows: 
'the diploma issued attests to a level of skill equivalent to 
that reached on completion of the training referred to in 
Article 2 and to detailed knowledge of the health 
problems connected with the living environment and with 
the preservation of the health of the individual as a 
whole.' 
Done at Brussels, 3 July 1985. 
The Chairman 
of the Economic and Social Committee 
Gerd MUHR 
Opinion on the proposal for an 18th Council Directive on the harmonization of the laws of the 
Member States relating to turnover taxes - abolition of certain derogations provided for in Article 28 
(3) of Directive 77/388/EEC - common system of value added tax (J) 
(85/C 218/06) 
Procedure 
On 18 December 1984 the Council decided to consult the Economic and Social Committee, under 
Article 100 of the Treaty establishing the European Economic Community, on the abovementioned 
proposal. 
The Section for Economic and Financial Questions, which was responsible for preparing the 
Committee's work on the subject, adopted its opinion on 23 April 1985 in the light of the oral report 
by Mr Broicher. 
At its 228th plenary session (meeting of 3 July 1985) the Economic and Social Committee adopted the 
following opinion by a majority vote with five abstentions: 
1. General comments 
The Committee welcomes the Commission proposal, the 
implementation of which will not only lead to further 
harmonization of the Member States' laws relating to 
turnover taxes, but will also facilitate the calculation of 
Community own resources, a process at present considerably 
impeded by the existence of variations. Hitherto, where 
exemptions have been allowed, special calculations have 
been required which are both labour-intensive and 
approximate in their results. 
The Committee feels, however, that the implementation of 
some of the proposed measures could be brought forward 
0) OJ No C 347, 29. 12. 1984, p. 3. and that in the interests of uniform and fair taxation a 
number of significant alterations are required to Article 28 of 
the Sixth EEC Directive on the harmonization of the laws of 
the Member States relating to turnover taxes. 
2. Specific comments 
Sixth Directive, Article 1, Annex E, point 2 
It seems unjustifiable that dental technicians' services and the 
supply of dental prostheses should be tax-exempt, whilst 
similar services performed by doctors or the supply of other 
prostheses such as artificial limbs or hearing aids are 
taxed. 
No C 218/12 Official Journal of the European Communities 29. 8. 85 
The essential thing is to ensure uniform treatment, i.e. either 
all supplies or services of similar type should be taxed, or 
none of them. 
The Committee recommends that the arrangements outlined 
in point 2 of Annex E should be incorporated into the 19th 
Directive, thus amending the Sixth Directive by providing for 
the exemption from tax with effect from 1 January 1988 of 
other services performed by doctors and other suppliers of 
prostheses. 
Article 1, Annex E, point 7 situation in the social and health spheres, for example, across 
the board taxation seems more appropriate. In this case the 
amendment proposed in Article 28 (3) (g) would become 
inoperative. 
Article 2, Annex F, points 1, 2 and 9 
The Committee recommends that taxation of these items be 
brought forward to 1 January 1986, as there seem to be no 
compelling grounds for the further postponement of 
harmonization. 
The Committee considers that from 1 January 1988 services 
performed by public radio and television bodies should be 
exempted from tax, notwithstanding the fiscal implications 
for two Member States. 
Article 1, Annex E, point 11 
The Committee considers that harmonization of the turnover 
tax provisions for supplies of buildings that are not newly 
constructed cannot be postponed indefinitely. 
Article 1, Annex E, point 15 
Equal treatment of travel agents' services with respect to 
turnover taxes can be achieved by across the board taxation 
as well as by the extension of exemptions. Given the tax Article 2, Annex F, points 13 and 15 
The Committee suggests that the management of credits and 
credit guarantees by third parties and transactions 
concerning the safekeeping and management of securities 
should continue to be tax-exempt. Otherwise considerable 
demarcation difficulties would in practice arise with regard 
to the management of credits and credit guarantees, in view 
of the continuing and necessary exemption of the arranging 
of credit and the issue of loans on a trust basis. As in the case 
of other typical banking services, the exemption of the 
safekeeping and management of securities is necessary 
basically for social reasons. The taxation of safekeeping and 
management fees would, in particular, be inappropriate 
where shares and other securities evidencing equity 
participation are deposited. This would run directly counter 
to the Commission's efforts to improve the equity situation of 
Community companies through tax incentives. 
Done at Brussels, 3 July 1985. 
The Chairman 
of the Economic and Social Committee 
Gerd MUHR 
Opinion on the proposal for a 19th Council Directive on the harmonization of the laws of the Member 
States relating to turnover taxes, amending Directive 77 / 3 8 8 / EEC - common system of value added 
taxO) 
(85/C 218/07) 
Procedure 
On 18 December 1984 the Council, acting pursuant to Article 100 of the EEC Treaty, asked the 
Economic and Social Committee for an opinion on the abovementioned proposal. 
(») OJ No C 347, 29. 12. 1984, p. 5.