No C 272/10 Official Journal of the European Communities 28.10.86 
COMMISSION 
Proposal for a Council Directive on the approximation of the laws of the Member States 
concerning products which, appearing to be other than they are, endanger the health or safety 
of consumers 
(COM(86) 499 final) 
(Submitted by the Commission to the Council on 8 October 1986) 
(86/C 272/10) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community and in particular Article 100 
thereof, 
Having regard to the proposal from the Commission, policy and the Council Resolution of 23 June 1986 (3) on 
a new impetus for consumer protection policy; 
Whereas to this end the manufacture, importing, 
marketing and exporting of products appearing to be 
other than they are and thus endangering the health and 
safety of consumers must be governed by uniform rules 
applicable in all the Member States; 
Having regard to the opinion of the European Par­
liament, Whereas the health and safety of consumers cannot be 
made subject to differing levels of protection in the 
respective Member States; 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas, in several Member States, legal provisions are 
in force concerning certain products which, appearing to 
be other than they are, endanger the safety or health of 
consumers; whereas, however, these provisions differ in 
content, scope and field of application; whereas, in 
particular, these provisions concern in certain cases all 
products which resemble foodstuffs while not being such 
and in other cases products likely to be confused with 
foodstuffs, especially confectionery; 
Whereas this situation creates significant barriers to the 
free movement of goods and unequal competitive 
conditions within the Community without ensuring 
effective protection for consumers, especially children, 
within the common market; Whereas, because of the diversity and mobility of the 
market in products which imitate other products, the 
field of application of this Directive must be sufficiently 
broad to cover all new or existing products which 
prejudice the health or safety of consumers; whereas 
guidelines regarding the types of product concerned, 
their characteristics and the dangers they represent may 
be given; 
Whereas, in addition to banning the marketing of these 
products, it is necessary, in view of the danger they 
present, to provide specifically for a ban on their manu­
facture, import and export, and for checks to be carried 
out by the competent authorities of the Member States; 
Whereas, in accordance with the principles embodied in 
the Council resolutions on consumer protection, 
dangerous products must be withdrawn from the market; 
Whereas these obstacles to the establishment and 
operation of the common market must be eliminated and 
adequate protection ensured for consumers in 
accordance with the Council resolutions of 14 April 
1975 (') and 19 May 1981 (2), respectively, on the first 
and second programmes of the European Economic 
Community for a consumer protection and information 
(') OJ No C 92, 25. 4. 1975, p. 1. 
O OJNoC 133, 3.6. 1981, p. 1. Whereas a procedure for examining the measures taken 
by the Member States to ban such products or withdraw 
them from the market should be set up to ensure 
uniform application throughout the Community of the 
principles embodied in this Directive; whereas to this end 
it is appropriate to set up an advisory committee to assist 
the Commission, 
(3) OJNoC 167, 5. 7. 1986, p. 1. 
28.10.86 Official Journal of the European Communities No C 272/11 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
This Directive applies to consumer products which, 
appearing to be other than they are, endanger the health 
or safety of consumers. These products are, in particular: 
(a) those which, although not being foodstuffs, possess a 
form, odour, colour, appearance and/or packaging 
and/or labelling, volume or size, in themselves or in 
certain of their parts, such that it is likely that certain 
categories of consumers, especially children, will 
confuse them with foodstuffs, and in consequence 
place them in their mouths, or suck or ingest them, 
and that such action may entail dangers such as suf­
focation, poisoning, or the perforation or obstruction 
of the digestive tract; 
(b) consumer products which imitate others, with the 
exception of the imitation foodstuffs referred to 
under (a), the probable erroneous utilization of 
which may entail mechanical, chemical or electrical 
dangers, or involve a risk of fire such as to endanger 
the health or safety of consumers. 
Article 2 
Member States shall take all the measures necessary to 
prohibit the manufacture, import and marketing on their 
territory of the products referred to in Article 1 and the 
export of such products therefrom. They shall, in 
particular, ensure that checks are carried out on products 
on the market to ascertain that those falling within the 
scope of this Directive are not being marketed. 
Article 3 
Member States shall take all necessary measures to 
ensure that their competent authorities withdraw, or 
cause to be withdrawn, from their markets any product 
covered by this Directive. 
Article 4 
1. Member States shall inform the Commission of the 
specific measures referred to in Articles 2 and 3 and 
provide an adequate description of the product in 
question. They shall give the reasons for their decision. 
The Commission shall forward this information to the 
advisory committee referred to in Article 6 for an 
opinion, convene an urgent meeting of the committee 
and set the time limit within which the opinion must be 
issued. 
2. When the Commission, after consulting the 
committee, concludes that the measures notified under 
paragraph 1 are justified, it shall immediately forward to 
the Member States a decision obliging them to take measures forthwith pursuant to the first sentence of 
Article 2 and to Article 3. The Commission shall keep up 
to date annual lists of products which have been the 
subject of a Commission decision and make them 
available to the competent national authorities. 
3. When the Commission, after consulting the 
committee, concludes that the measures notified under 
paragraph 1 are not justified, it shall immediately 
forward to the Member State in question a decision 
aimed at the immediate abrogation of these measures. 
The other Member States shall be informed immediately 
of this decision. 
4. If the measures referred to in Articles 2 and 3 must 
be notified under Council Decision 84/133/EEC of 2 
March 1984 introducing a Community system for a 
rapid exchange of information on dangers arising from 
the use of consumer products (x), the first two sentences 
of paragraph 1 shall not apply. 
Upon receiving information provided pursuant to 
Decision 84/133/EEC, the Commission, in addition to 
the obligations devolving upon it under that Decision, 
shall follow the procedure set out in paragraphs 1, 2 
and 3. 
Article 5 
Member States shall designate the competent authorities 
relerred to in Article 4 (2) and notify the Commission 
thereof. 
Article 6 
1. An advisory committee shall be set up to assist the 
Commission; it shall be composed of two representatives 
per Member State and shall be chaired by a rep­
resentative of the committee. 
2. The committee shall examine the information 
transmitted to it by the Commission pursuant to 
Article 4 (1). It may also examine any question relating 
to the implementation and management of the Directive 
which is raised by its chairman, either on his own 
initiative or at the request of a representative of a 
Member State. 
3. In requesting the Committee's opinion, the 
Commission may set the time limit within which the 
opinion must be given. The committee's discussions shall 
not be followed by a vote. However, each member of the 
committee may demand that his opinion be recorded in 
the minutes. 
4. The committee secretariat shall be provided by the 
Commission. 
O OJ No L 70, 13. 3. 1984, p. 16. 
No C 272/12 Official Journal of the European Communities 28.10.86 
Article 7 
1. Member States shall take the measures necessary to 
comply with this Directive by 1 July 1987 at the latest. 
They shall immediately inform the Commission thereof. 2. Member States shall forward to the Commission 
the text of all provisions of national law which they 
adopt in the field covered by this Directive. 
Article 8 
This Directive is addressed to the Member States. 
Proposal for a Council Directive amending Directive 77/388/EEC on the harmonization of the 
laws of the Member States relating to turnover taxes in respect of the common value added tax 
scheme applicable to small and medium-sized businesses 
COM(86) 444 final 
(Submitted by the Commission to the Council on 9 October 1986) 
(86/C 272/11) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, Article 24 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 99 
thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Par­
liament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas, in accordance with Article 24 of the Sixth 
Council Directive 77/388/EEC of 17 May 1977 on the 
harmonization of the laws of the Member States relating 
to turnover taxes — common system of value added tax: 
uniform basis of assessment ('), as last amended by the 
Act of Accession of Spain and Portugal, Member States 
apply exemptions and special schemes for charging and 
collecting VAT in the case of small businesses other than 
those covered by the common flat-rate scheme for 
farmers; Special scheme for small and medium-sized under­
takings 
1. (a) Member States shall apply a tax exemption to 
taxable persons whose annual turnover is less 
than the equivalent in national currency of 
10 000 ECU. 
(b) Member States may apply a tax exemption to 
taxable persons whose annual turnover is less 
than the equivalent in national currency of 
35 000 ECU. 
2. The exemption shall apply to the supply of 
goods and services by small and medium-sized under­
takings. 
Whereas, the Commission has reported to the Council 
on the application of these various schemes and has 
suggested improvements which would ensure greater 
convergence in the application of VAT in this area and 
achieve greater simplification in handling VAT in small 
and medium-sized business, 
HAS ADOPTED THIS DIRECTIVE: 
Article 1 
Article 24 of Directive 77/388/EEC is hereby replaced 
by the following: 
0) OJNoL 145, 13.6. 1977, p. 1. 3. Turnover for the purposes of paragraph 1 shall 
consist of the amount, exclusive of value added tax, 
of goods and services supplied as defined in Articles 
5 and 6, to the extent that they are taxed, including 
transactions exempted with refund of tax previously 
paid in accordance with Article 28 (2), and the 
amount of the transactions exempted pursuant to 
Article 15, the amount of real property transactions, 
the financial transactions referred to in Article 13 
B (d), and insurance services, unless these 
transactions are ancillary transactions. 
However, disposals of tangible or intangible capital 
assets of a business shall not be taken into account 
for the purposes of calculating turnover.