No C 131/50 Official  Journal  of the European  Communities 12. 6. 76 
least  three  months'  before  the  date  of import. 
One would  assume  that  both  these  conditions 
must  be fulfilled.  However,  the  words  'in all 
cases'  before  the second  condition  could  be taken 
to indicate  that  only  the  second  condition  is 
generally  applicable,  and  that  compliance  with 
this second  condition  could  be regarded  as suffi-
cient.  It is suggested  that  this  misleading  phrase 
be deleted. 
2.2. Article  2 (2) 
2.2.1.  'Installation  in a dwelling'  is somewhat 
difficult  in the case  of vehicles,  boats  or aircraft 
Done  at Brussels,  31 March  1976. (Article  2 (1)).  It is suggested  that  Article  2 (2) 
begin: 
'The  personal  property  must  be imported  for 
use in connection  with  a dwelling  ...' 
2.2.2.  The  above  point  also  applies,  mutatis 
mutandis,  to Article  3 (3). 
2.3. Article  6 (2), last subparagraph 
2.3.1.  The  Committee  thinks  that  the  defi-
nition  of the term  'object'  should  be in Article  1 
(2), and  not in Article  6 (2). 
The Chairman 
of the Economic  and  Social  Committee 
Henri  CANONGE 
Opinion  on the  proposal  for  a Council  Directive  on tax  exemptions  within  the 
Community  for certain  means  of transport  temporarily  imported 
The text  referred  to the Committee  has  been  published  in the Official  Journal  of 
the European  Communities  No  C 267  of 21 November  1975,  page  8. 
A. LEGAL  BASIS  FOR  THE  OPINION 
On 11 November  1975,  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 138th  plenary  session,  held  in Brussels  on 31 March  and  1 April  1976. 
The full  text  of the opinion  is as follows: 
THE  ECONOMIC  AND  SOCIAL  COMMITTEE, 
Having  regard  to the request  for an opinion  made 
by the Council  of the European  Communities  on 
11 November  1975, 
Having  regard  to the  Treaty  establishing  the 
European  Economic  Community,  and  in par-
ticular  Article  198  thereof, Having  regard  to the decision  taken  by its Bureau 
on 25 November  1975,  instructing  the Section  for 
Industry,  Commerce,  Crafts  and  Services  to draw 
up an opinion  and  a report  on the matter, 
Having  regard  to the  opinion  issued  by  the 
Section  for  Industry,  Commerce,  Crafts  and 
Services  at its meeting  on 3 March  1976, 
12. 6. 76 Official  Journal  of the European  Communities No C 131/51 
Having  regard  to the  oral  report  made  by the 
rapporteur,  Mr De Grave, 
Having  regard  to the  discussions  at its 138th 
plenary  session,  held  on 31 March  and  1 April 
1976  (meeting  of 31 March), 
HAS  ADOPTED  THE  FOLLOWING  OPINION 
by a unanimous  vote: 
The Committee  approves  the proposal,  subject  to 
the comments  set out below: 
1. General  comments 
1.1. The  Committee  considers  that  the  pro-
posed  new  provisions  mark  a significant  advance. 
But until  tax  systems  (particularly  VAT)  have 
been  aligned  throughout  the  Community  it will 
be impossible  to resolve  completely  the problems 
arising  when  means  of transportation  cross  inter-
nal Community  frontiers. 
1.2. In  the meantime,  partial  solutions  should 
be introduced  — particularly  for  the  rules  on 
repairs  and  the purchase  of new  or second-hand 
vehicles. 
2. Specific  comments 
2.1. Article  2 
2.1.1.  Article  2 (c) defines  'business  use'  as use 
of a vehicle  in the 'direct  exercise  of an activity 
carried  on for  consideration  or with  a view  to 
profit'.  The  explanatory  memorandum  preceding 
the draft  Directive  states  that  journeys  to and 
from  work  are  not  to be considered  as 'direct 
exercise'.  This  is not,  however,  stated  in the draft Directive  itself.  There  ought  not  to be  any 
ambiguity  here,  because  in many  Member  States, 
journeys  to and  from  work  are  counted,  for 
insurance  purposes  for example,  as working  time. 
It is consequently  suggested  that  the following  be 
added  at the end  of Article  2 (c): 
'Use of vehicles  for journeys  to and  from  work 
is not  business  use  within  the meaning  of this 
Directive.' 
2.2. Article  5 
2.2.1.  The  125  units  of account  allowance  for 
samples,  commercial  literature  and  tools  is wel-
comed.  However,  the  overall  problem  of the 
traffic  of samples  from  one  Member  State  to 
another  still  remains  to be settled.  It is an 
anomaly  that  this  traffic  is still  governed  by a 
non-Community  procedure  (ATA  carnets)  which, 
although  having  many  advantages,  is costly  and 
often  complicated  in practice. 
2.2.2.  Given  the  progress  already  made  in 
other  areas  of customs  harmonization,  it should 
be possible  to devise  a straightforward  Commun-
ity arrangement  for  the free  circulation  of sam-
ples,  regardless  of their  value. 
2.3. Article  6 
2.3.1.  The  fact  that  tax  exemption  can  be 
granted  clearly  does  not  mean  that  veterinary 
checks  at borders  between  Member  States  are to 
be discontinued. 
2.3.2.  The  Committee  would  draw  the  Com-
mission's  and  the  Council's  attention  to the need 
to align  and  streamline  veterinary  checks. 
2.4. Article  8 (2) (b) 
2.4.1.  The  term  corresponding  to 'refund  or 
release  the security'  in the French  version,  namely 
'rembourser  la caution',  is inappropriate  and 
should  be replaced  by 'liberer  la garantie'. 
Done  at Brussels,  31 March  1976. 
The Chairman 
of the Economic  and  Social  Committee 
Henri  CANONGE