ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(74)1122
Vol.1974/0183

Disclaimer
Conformément aurèglement (CEE, Euratom) n°354/83 duConseil du1erfévrier 1983
concernant l'ouverture aupublic desarchives historiques delaCommunauté économique
européenne etdelaCommunauté européenne del'énergie atomique (JOL43du15.2.1983,
p.1),telquemodifié par lerèglement (CE, Euratom) n°1700/2003 du22septembre 2003
(JOL243du27.9.2003, p.1),cedossier estouvert aupublic. Lecaséchéant, lesdocuments
classifiés présents dans cedossier ontétédéclassifiés conformément àl'article 5dudit
règlement.
Inaccordance with Council Regulation (EEC, Euratom) No354/83 of1February 1983
concerning theopening tothepublic ofthehistorical archives oftheEuropean Economic
Community andtheEuropean Atomic Energy Community (OJL43,15.2.1983, p.1),as
amended byRegulation (EC, Euratom) No1700/2003 of22September 2003 (OJL243,
27.9.2003, p.1),this fileisopen tothepublic. Where necessary, classified documents inthis
filehave been declassified inconformity with Article 5oftheaforementioned regulation.
InÜbereinstimmung mitderVerordnung (EWG, Euratom) Nr.354/83 desRates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
Wirtschaftsgemeinschaft undderEuropäischen Atomgemeinschaft (ABI. L43vom 15.2.1983,
S.1),geändert durch dieVerordnung (EG, Euratom) Nr.1700/2003 vom 22.September 2003
(ABI. L243vom 27.9.2003, S.1),istdiese Datei derÖffentlichkeit zugänglich. Soweit
erforderlich, wurden dieVerschlusssachen indieser Datei inÜbereinstimmung mitArtikel 5
dergenannten Verordnung freigegeben.

/Γν.ΤίΗΓ"Ε3Τ5ΤΤΐΓΤΟ^Τ)ΤΓ!ΑΚΤλΊ<Γ>"&/Ο.>ΓΤΤ^Τ^ -πητ-π (TV*•«L*</•••N1r^r*\IrV'I_J'(''j<'•],ifliJCT\n.» 5ir SaMN\/''?fn-niilfi'?OrirldjdUniOriL4l \*'uoMMUÌMa JLLiiJ
COM(74)1122final
Brussels,19July1974
PROPOSAL FORA
COUNCILDIRECTIVE
amending;CouncilDirective(EEC)lTo68/297onthestandardirazation
ofprovisionsregardingtheduty-freeadmissionoffuelcontainedinthe
fueltracesofcommercial motorvehicles
(submittedtotheCouncilbytheCommission)
C011(74)1122final

Explanatory Memorandum
1. On19Jjly 1958 ,theCouncil adopted Directive (EEC )N.68/297
onthe standardization ofprovisions regarding the duty-free admission
offuel contained inthefuel tanks ofcommercial vehicles .Paragraph 1
ofArticle 3ofthat Directive provides that with effect from 1February
1969 atthelatest ,Member States shall admit duty-free aquantity of
fifty litres ofmotor fuel .Until 1973 »only Germany andFrance in
fact limited the quantity ofmotor fuel admissible duty-free tofifty
litres ;theother Member States have made use ofthepossibility pro­
vided forinArticle 3(3)ofincreasing thequantity admissible duty-
free beyond fifty litres .
2. ByArrete of12October 1973 ,theFrench government decided
topermit theimportation free ofduty and taxofmotor fuel contained
inthe fuel tanks ofcommercial vehicles uptoamaximum limit ofone
hundred litres .The German government ,for its part ,having authorized
the duty-free aduission ofall ofthe fuel contained inthe fuel tanks
ofcommercial vehicles with effect from 19November 1973 ,limited this
quantity tomamaximum amount ofonehundred litres with effect from
1March 197^.
3« Furthermore ,Paragraph 2ofthat Article provides .that this
quantity shall beincreased ,pursuant toaCouncil Decision ,whenever
amajor approximation ofnational systems ofdiesel fuel taxation is
undertaken .Since theabove provisions entered into force ,thelevels
oftaxondiesel fuel have been altered inseveral Member States ,some­
times considerably .Following aninvestigation ,theCommission has
noted that these alterations have ied toacontraction ofthespread of
thedifferent national taxes around theCommunity average ascompared
with theposition on1February 19&9 •
The Commission therefore considers that the conditions for
increasing thequantity admissible duty-free aresatisfied ,having re­
gard tothecriterion laid down inParagraph 2ofArticle 3oftheabove -
mentioned Directive .Itfurther notes that all Member States admit
duty-free aquantity ofatleast onehundred litres .

5*Sincerestrictions onthedutyfreeadmissionofmotorfuels
constitute anobstacletothefreemovementofgoodsbecauseofthere­
sultingcustomsformalities on.crossingfrontiers,theCommission con­
sidersthatfurtherprogress .maybemadetowardsduty-freeadmissionof
allofthefuelcontainedinthenormalfueltanksofcommercial motor
vehicles.Forthisreason,itconsidersitdesirabletoproposean
amendmenttoCouncilDirective(EUC)N.68/297toincreasetheminimum
quantityadmissibleduty-freeofmotorfuelcontainedinthefueltanks
ofcommercial motorvehicles. • ■/

Proposal foraCouncil Directive amending Council Directive (EEC )
N.68/297onthestandardization ofprovisions regarding the
duty-free admission offuel contained inthe fuel tanks ofcommercial
motor vehicles
TheCouncil oftheEuropean Communities ,
Having regard totheTreaty establishing theEuropean Economic Commu­
nity ,andinparticular Articles75and99thereof ;
Having regard totheproposal from theCommission ;
Having regard totheOpinion oftheEuropean Parliament ;
Having regard totheOpinion oftheEconomic andSocial Committee ;
Whereas Article3(2)ofCouncil Directive (EEC )N.68/297O)provides
that whenever amajor approximation ofnational systems ofdiesel fuel
taxation isundertaken ,theCouncil ,acting unanimously onaproposal
from theCommission ,shall specify thequantity offuel which Member
States shall admit duty-free inexcess ofthequantity laid down inthe
first paragraph ofthat Article ,that istosayfifty litres ;
Whereas thevarious increases intaxes ondiesel fuel since 1968 have
resulted inacontraction ofthespread ofthedifferent national taxes
around theCommunity average ;
Whereas ,inaddition ,allMember States admit atpresent duty-free
quantities offuel inexcess ofthequantity admissible pursuant to
Article 3(1)ofDirective (EEC)N.68/297bymaking useofthepossi­
bility provided forinparagraph 3ofthat Article ;
Whereas theminimum quantity offuel admitted duty-free should accor­
dingly beincreased ;
(1)OJL175of23.7.1968,p.13

-2-
Has adopted this directive :
Article 1
Article 1(1 )ofCouncil Directive (EEC )N.68/297onthestandardization
ofprovisions regarding theduty-free admission offuel contained in
ths fuel tanks ofcommercial motor vehicles isreplaced bythefollowing
1.With effect from 1January 1975 atthelatest ,Member States
shall admit duty-free aquantity ofonehundred litres ofmotor
fuel .
Article 2
This Directive isaddressed totheMember States .
Done atBrussels ,
ror the Council