No C 57/8 Official Journal of the European Communities 29. 2. 84 
reviewed, and, if necessary, new priorities should be 
set. In this context top priority should be given to 
problems which have economic repercussions. The 
Committee suggests that the following should be 
given due consideration when drawing up the new 
programme: 
— the development of technology which causes less 
damage to the environment, 
— the effect of environmental conditions on human 
and animal health, — systematic study of the economic consequences 
of ecological damage, and comparison with the 
costs of protecting the environment, 
— measures to protect woodlands until the 
measures against air pollution begin to bite, 
— problems of single-crop areas, 
— in climatology, the problem of the occurrence 
and effects of frost and mist. 
Done at Brussels, 25 January 1984. 
The Chairman 
of the Economic and Social Committee 
Francis CEYRAC 
Opinion on the proposal for a Seventh Council Directive amending Directive 69/169/ 
EEC on the harmonization of provisions laid down by law, regulation or administrative 
action relating to exemption from turnover tax and excise duty on imports in 
international travel 
(84/C 57/06) 
The text referred to the Committee has been published in Official Journal of the 
European Communities No C 114 of 28 April 1983, page 7. 
A. LEGAL BASIS FOR THE OPINION 
On 23 April 1983 the Council referred the abovementioned proposal to the Economic 
and Social Committee in accordance with 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 
214th plenary session held in Brussels on 25 and 26 January 1984. 
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 198 thereof, Having regard to the request made by the Council of 
the European Communities on 23 April 1983 for an 
opinion on the proposal for a seventh Council 
Directive amending Directive 69/169/EEC on the 
harmonization of the provisions laid down by law, 
29. 2. 84 Official Journal of the European Communities No C 57/9 
regulation or administrative action relating to 
exemption from turnover tax and excise duty on 
imports in international travel, 
Having regard to the decision taken by its Bureau on 
26 April 1983, instructing the Section for Industry, 
Commerce, Crafts and Services to draw up an 
opinion and a report on the matter, 
Having regard to previous statements of its views on 
the matter, 
Having regard to the opinion adopted by the Section 
for Industry, Commerce, Crafts and Services at its 
meeting held on 4 January 1984, 
Having regard to the report submitted by the 
rapporteur, Mr De Grave, 
Having regard to the discussions on 25 January 
1984, during the 214th plenary session held on 25 
and 26 January 1984, 
HAS ADOPTED THE FOLLOWING OPINION 
by 92 votes to 13, with 19 abstentions (vote re­
corded): 
1. The Committee considers the proposed seventh 
Directive acceptable provided the changes set out in 
the detailed comments below are incorporated in the 
text. 
2. Specific comments 
2.1. Third recital 
Delete. 
The proposed maximum values and quantities for 
duty-free purchases would mean an excessive cur­
tailment of sales. 
Done at Brussels, 25 January 1984. 2.2. Article 1 (I) 
For the reasons given in the preceding paragraph, 
modify as follows the new subparagraph to Article 
2(1) proposed by the Commission (changes in ital­
ics): 
'However, the requirement that such goods should 
have been acquired subject to the general rules 
governing taxation on the domestic market of one 
of the Member States shall not apply in respect of 
the exemption applying to imports of goods ac­
quired subject to the conditions referred to in 
Article 6 (7) provided that their total value does 
not exceed the above amounts. These amounts are 
independent of the quantities mentioned in 
Article 4 (1).' 
These references pertain to the existing allowances 
in intra-Community travel (210 ECU and permitted 
quantities of specified goods, e.g. 300 cigarettes, 
respectively). 
2.3. Article 1 (2) 
Modify the Commission's proposed new text as 
follows (changes in italics): 
'5. For imports of goods acquired subject to the 
conditions referred to in Article 6 (7), the quanti­
ties to be exempted shall be those set out in para­
graph 1, column II.' 
The aim of this change is to raise the permitted 
quantities and values to the maximums specified in 
the sixth Directive. 
2.4. Article 1 (8) 
Replace the Commission's proposed text with the 
following: 
'The Member States shall require the seller to 
indicate clearly at the point of sale the limits and 
conditions referred to in paragraph 7 (a).' 
The aim here is to lay the responsibility on the buyer 
(caveat emptor) instead of on the seller. 
The Chairman 
of the Economic and Social Committee 
Francis CEYRAC 
No C 57/10 Official Journal of the European Communities 29.2.84 
ANNEX 
to the opinion of the Economic and Social Committee 
ANNEX 1 
VOTING 
A roll-call vote was taken on the opinion as a whole. The following members, present or repre­
sented, voted for the opinion: 
Messrs Antonsen, Arena, Bagliano, Bazianas, Berger, Bernasconi, Binnenbruck, Boddy, Bordes-
Pages, Mrs Bredima, Messrs Breitenstein, Briganti, Broicher, Campbell, Carroll, Chalioris, 
Cremer, Curlis, Dassoulas, De Bievre, Dracos, Dunet, Eelsen, Elkan, Mrs Engelen-Kefer, Messrs 
Fortuyn, Fuller, Goris, Hadjivassiliou, Hilkens, Jaschick, Jenkins, Kamizolas, Kenna, Kitsios, 
Laur, Law, Loughrey, Low, Marvier, Masprone, Milne, Mols Sorensen, Morselli, Muller, 
Murphy, B. Nielsen, P. Nielsen, Nierhaus, Noordwal, de Normann, Ognibene, Paggi, Mrs 
Patterson, Messrs Pearson, Pelletier, Pfeiffer, Plank, Poeton, Pronk, Querleux, Mrs Quigley, 
Messrs Raftopoulos, Rainero, Ramaekers, Mrs Rangoni-Machiavelli, Messrs Romoli, 
Roseingrave, Schnieders, Schwarz, Sir George Sharp, Messrs A. Smith, L. Smith, Spachos, 
Stahlmann, Staratzke, Storie-Pugh, Storm Hansen, Strauss, Mrs Strobel, Messrs Swift, Tamlin, 
Tixier, Van der Mensbrugghe, Van Melckenbeke, Wagner, Mrs Weber, Messrs Wick, Williams, 
de Wit, Zinkin, Zoli. 
The following members, present or represented, voted against the opinion: 
Messrs Bonety, Bornard, De Bruyn, De Grave, Mrs Gredal, Messrs Houthuys, Meraviglia, 
Monier, Mourgues, Muhr, Rouzier, Schneider, Soulat. 
The following members, present or represented, abstained: 
Messrs Amato, Beretta, de Caffarelli, Cammann, Cashman, Cavazzuti, Delia Croce, Delourme, 
Drago, Flum, Glesener, van Greunsven, Hovgaard Jakobsen, Kirschen, Lojewski, Mrs M. 
Nielsen, Messrs Regaldo, van Rens, Schoepges. 
ANNEX 2 
Rejected Amendment 
The following amendment, based on the Section opinion, and submitted as provided for under 
the Rules of Procedure, was rejected by the Committee during discussions: 
Replace the entire text of the opinion by the following: 
'The Committee endorses the Commission proposal, subject to the following reservations: 
General comments 
1. Little progress has been made in aligning the Member States' taxation systems and tax 
rates, although it is generally agreed that this is desirable. The Committee recognizes that, in 
the present circumstances, the Commission proposal can be regarded in certain respects as a 
first step towards more uniform provisions in all the Member States and that the logical aim of 
29. 2. 84 Official Journal of the European Communities NoC 57/11 
a customs union must be complete abolition of duty and tax exemptions in international travel. 
It would refer in this connection to its opinion on the original Commission proposal of 1972, 
which envisaged the phasing-out of duty- and tax-free shops. The Committee commented as 
follows: 
"The Committee approves the proposal to eliminate duty-free scales in intra-Community 
traffic. These constitute a source of fiscal inequality and distortion of competition among 
different modes of transport, at the expense of normal trade channels and of tax revenue." 
The Committee therefore suggests that the Commission submit proposals for a 10-year transi­
tional period, after which duty- and tax-free shops would be in a position to compete with 
shops not having duty and tax concessions; the latter shops have been severely affected by the 
clear distortion of competition. This would also mean a return to the principle that goods 
intended for the internal market are subject to taxes on consumption. 
At the same time the Commission should adjust for inflation the limits for goods that people 
living in frontier zones can import free of duty and tax, so as to ensure that minor purchases do 
not make travellers "criminals" and so as to eliminate the need for extensive machinery for 
carrying out checks. 
2. The Committee cannot agree to the Commission allowing the Member States to choose 
which arrangements to apply. This is all the more regrettable, because own resources are 
involved and because the lack of harmonization will lead to distortions on the internal market. 
The Committee proposes that as a first stage the VAT provisions should be harmonized on the 
basis of the German system (non-exemption from VAT). 
3. Since the proposal maintains discrimination between the various modes of transport, the 
Commission should lay down as soon as possible a clear legal framework for the permissible 
direct and indirect aids in this area. 
4. Duty- and tax-free shops must ensure that purchases do not exceed the limits laid down. By 
itself this obligation does not provide any guarantee, since purchases can be made on several 
occasions (on departure and on return; at the airport and on the aircraft; at various shops at 
the same airport). Precautions taken by individual traders therefore cannot prevent the 
allowance from being exceeded by total purchases. 
The principle of the seller's responsibility is, however, essential for articles whose price is close 
to the amount of the allowance. The Committee is opposed to the idea of introducing new 
documents or systems of checks to try to make a controversial, temporary system more work­
able. The Committee notes in this connection that frontier checks within the Community have 
already made a negative impression on citizens and this should be removed by appropriate 
measures. 
5. The Committee points out that the new subparagraph 7(a) discriminates between carriers 
for hire or reward and own-account operators.' 
Voting: 
For: 26. Against: 96. Abstentions: 11.