ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(80)77
Vol.1980/0027

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COMMISSION
OFTHE
EUROPEAN COMMUNITIES
GeneralSecretariatCOM(80)77final
Brussels,28thFebruary1980
FOROFFICIAL USEONLY
ACCESSION NEGOTIATIONS WITHSPAIN
5threport
ontheexaminationofCommunitysecondarylegislation
ActsrelatingtoTAXATION
(CommissionCommunicationtotheCouncil)
COM(80)77final

Incontinuation ofthesystematic examination ofCommunity secondary
legislation undertaken with theSpanish Delegation inaccordance with
thebrief received from theCouncil ,theCommission hasexamined allthe
general acts adopted bytheinstitutions oftheEECinthefield of
taxation which were inforce on1October 1979 *
Inaddition ,theSpanish Delegation wasinformed ofalltheacts
adopted bytheCouncil ortheCommission inthefield oftaxation which
have nolegally binding force (such asresolutions orrecommendations )
butareofinterest forthedevelopment oftaxharmonization .
Subject totheremarks made below ,theresult oftheexamination are
setoutinthetwoannexes tothis report :
Annex Ilists theacts that donotrequire anytechnical adaptation
(with thepossible exception ofapostponement ofthedeadline for
their application orimplementation inthecontext ofthetransitional
period ,andsubject tothespecial problems towhich some ofthem
maygive rise ,which arereferred tobelow ).
Annex IIgives details ofthetechnical adaptations which need tobe
made tocertain acts totake account ofSpain 'saccession andgives
thewording ofthose adaptations .
II.
Anexamination oftheacts relating tothefield inquestion gives
rise tothefollowing remarks :

1.Taking asitsstarting point theprinciple that Spain will have to
apply the "acquis communaut aire"asfrom accession andhence will have
tohave introduced bythat date thecommon system ofvalue added tax ,the
Commission decided that Council Directive 68/22l/EECof30April 1968
onacommon method forcalculating theaverage rates provided forin
Article 97oftheTreaty ofRome (OJNoL115»18.5*1968 ,page 14)
should heexcluded from thescope oftheexamination *This directive
would heapplicable only intheevent that inthecourse ofthenegotiations
Spain wasaccorded aperiod oftime inwhich tointroduce thecommon
system ofvalue added tax.
Thedirective will therefore heexamined atalater stage ,ifnecessary ,
andadapted asappropriate .
2.Theimplementation bySpain oftheacts offiscal legislation raises
questions concerning their territorial field ofapplication :
i.thegeneral question oftheapplication oftheTreaty inwhole or
inpart totheCanary Islands wasagain raised bytheSpanish
Delegation ,onthis occasion with regard totaxation .TheSpanish
Delegation reserved thepossibility ,iftheTreaty istoapply to
these territories ,ofrequesting certain partial derogations excluding
theterritories inquestion from theapplication ofcertain directives
ontaxation :
•T 4 ..-
ii.atthesame time theSpanish Delegation reserved thepossibility
ofrequesting that certain other territories (Ceuta andMelilla )
beexcluded from thefield ofapplication ofcertain directives .
Asthese are substantive matters tobedealt with inthe framework ofthe
negotiations ,thetechnical adaptations which theabove exclusions would
entail will beformulated ,where appropriate ,only inthelight ofthe
outcome ofthenegotiations onthese matters .Thedirectives concerned
have been provisionally included inAnnex I.
3.TheSpanish Delegation also pointed outthat itwould request aperiod
oftime both fortheintroduction ofthecommon system ofvalue added tax
andfortheapplication ofcertain specific provisions oftheSixth
Council Directive of17May1977 (77/388/EEC)ontheharmonization
ofthelaws oftheMember States relating toturnover taxes -Common system
ofvalue added tax:uniform basis ofassessment (OJNoL145t 13.6 .1977 *
page 1).

Lastly,theSpanishDelegationreservedthepossibilityofrequesting
aperiodoftimeinwhichtoimplementCouncilDirectives72/464/EEC
of19December1972and77/805/EECof19December1977ontaxes,other
thanturnovertaxes,whichaffecttheconsumptionofmanufactured tobacco.
ThesedirectiveshavebeenincludedinAnnexIforthetimebeing.Any
technicaladaptationsentailedtoytheperiodoftimereferedtoabove
willnotbedetermineduntiltheoutcomeofthenegotiations onthis
matterisknown.

AnnexI
LISTOPACTSINTHEFIELDOPTAXATIONNOTREQUIRING TECHNICAL ADAPTATION
I.BINDINÇjACTS
–J*
A.VALUEADDEDTAX
1.FirstCouncilDirective67/227/EECof11April1967ontheharmonization
oflegislationofMemberStatesconcerningturnovertaxes.
(OJNo71»14.4.1967,P.1301)
2.SecondCouncilDirective67/228/EECof11April1967Qtitheharmonization
oflegislationofMemberStatesconcerningturnovertaxes•
(OJNo71.14.4.1967,p.1303)
3..ThirdCouncilDirective69/463/EECof9December1979on"theharmonization
oflegislationofMemberStatesconcerningturnovertaxes–introduction
ofvalueaddedtaxinMemberStates.
(OJNoL320,20.12.1969,p.34)
4.FourthCouncilDirective71/401/EECof20December1971ontheharmonization
oflegislationofMemberStatesconcerningturnovertaxes–introduction
ofvalueaddedtaxinItaly.
(OJNoL283,24.12.1971,p.41)
5.FifthCouncilDirective72/250/EECof4July1972ontheharmonization
oflegislationofMemberStatesconcerningturnovertaxes-introduction
ofvalueaddedtaxinItaly.
(OJNoL162,18.7.1972,p.18)
6.SixthCouncilDirective77/388/EECof17May1977ontheharmonization of
thelawsoftheMemberStatesconcerningturnovertaxes–Commonsystemofvalueaddedtaxsuniformbasisofassessment^#
(OJNoL145,13.6.1977,p.1)
7.NinthCouncilDirective78/583/EECof26June1978ontheharmonization
ofthelawsoftheMemberStatesrelatingtoturnovertaxes.
(OJNoL194,19.7.1978,p.16)
B.EXCISEDUTIESONTOBACCO
1.CouncilDirective72/464/EECof19December1972ontaxesotherthai?
turnovertaxeswhichaffecttheconsumption ofmanufactured tobacco•
(OJNoL303,31.12.1972,p.1)
2.CouncilDirectve74/318/EECof25June1974amendingDirective
72/464/EEContaxesotherthanturnovertaxeswhichaffecttheconsumption
ofmanufactured tobacco.
(OJNoL180,30.7.1974,p.30)
Subjecttotheoutcomeofthenegotiations

2_ Annex I
*
3. Council Directive 75/786/EECof18December 1975 amending Directive
72/464/EEContaxes other than turnover taxes which affect theconsumption
ofmanufactured tobacco .
(OJNoL330,24-12.1975 »P»51)
4. Council Directive 76/911/EECof21December 1976 amending
Directive72/464/EEC ontaxes other than turnover taxes which affect
theconsumption ofmanufactured tobacco .
(OJNoL354,24.12.1976 .p.33)
5.Council Directive 77/805/EECof19December 1977 amending Directive
72/464/EEContaxes ,other than turnover taxes ,which affect the
consumption ofmanufactured tobacco •
(OJNoL338 ,28.12.1977 ,p.22)
6.Second Council Directive 79/32/EECof18December 1978 ontaxes other than
turnover taxes which affect theconsumption ofmanufactured tobacco .
(OJNoL10,16.1.1979 »P.8)
C.TAX RELIEFS -TRAVELLERS
1. First Council Directive69/169/EECof28May 1969ontheharmonization of
provisions laid down bylaw ,regulation oradministrative action relating
toexemption from turnover taxandexcise duty onimports ininternational
travel .
(OJNoL133 ,4.6.1969,p.6)
2.Second Council Directive72/230/EECof12June 1972 ontheharmonization of
provisions laid down bylaw ,regulation oradministrative action relating
totherules governing turnover taxandexcise duty applicable in
international travel .
(OJNoL139 ,17.6.1972 ,p.28)
3. Council Directive 77/800/EECof19December 1977 onaderogation accorded •
totheKingdom ofDenmark relating totherules governing turnover tax
andexcise duty applicable ininternational travel .
(OJNoL336 ,27.12.1977 ,p.21)
4.Third Council Directive 78/1032/EECof19December 1978 ontheharmonization
ofprovisions laid down bylaw ,regulation oradministrative action relating
totherules governing turnover taxandexcise duty .ininternational
travel .
(OJNoL366 ,28.12.1978 ,p.28)
5.Fourth Council Directive 78/1033/EECof19December 1978 amending Directive
69/169/EEContheharmonization ofprovisions laid down bylaw,regulation
oradministrative action relating toexemption from turnover taxandexcise
duty onimports ininternational travel .
(OJNoL366,28.12.1978 ,p.31)
Subject totheoutcome ofthenegotiations .

-3-AnnexI
D.TAXRELIEFS-SMALLCONSIGNMENTS
1.CouncilDirective74/651/EECof19December1974onthetaxreliefsto"be
allowedontheimportationofgoodsinsmallconsignments ofanon-
commercialcharacterwithintheCommunity.
(OJNoL354,30.12.1974,p.57)
2.SecondCouncilDirective78/1034/EECof19December1978amendingDirective
74/651/EEConthetaxreliefstobeallowedontheimportationofgoods
insmallconsignments ofanon-commercial characterwithintheCommunity.
(OJNoL366,28.12.1978,p.33)
3.CouncilDirective78/1035/EECof19December1978ontheexemptionfrom
taxesofimportsofsmallconsignments ofgoodsofanon-commercial
characterfromthirdcountries.
(OJNoL366.28.12.1978,p.34)
II.OTHERACTS
1.CouncilResolutionof9December 1969onturnovertaxes.
(OJNoC163,23.12.1969.p.1)
2.CouncilResolutionof21April1970ontaxeswhichaffecttheconsumption
ofmanufactured tobaccootherthanturnovertaxes.
(OJNoC50,28.4.1970,p.1)
3.CouncilResolutionof10February1975onthemeasurestobetakenbythe
Communityinordertocombatinternational taxevasionandavoidance.
(OJNoC35,14.2.1975,P.1)
4.Commission .Recommendation 76/2/EECof5December1975totheMember
Statesconcerningthetaxationofwine.
(OJNoL2,7.1.1976,p.13)

AnnexII
ACTSINTHEFIELDOPTAXATIONREQUIRING TECHNICAL ADAPTATIONS
A.Adaptationsofapermanentnature,thewordingofwhichcanbegivenintheaotofaccessionofSpain(cf.listspecifiedinArticle29of
the1972ActofAccessionandAnnexItothatACT)
Thefollowingactsneedtobeadaptedasindioatedbelowineach
case:
1.CouncilDirective69/335/EECof17July19^9concerningindirecttaxesonthe
raisingofcapital.
(OJNoL249,3.10.1969,P.25)
asamendedby:
a)TheActofAccessionof22January1972(AnnexI,ChapterVI,point1)
b)CouncilDirective73/79/EECof9April1973varyingthefieldofapplication
ofthereducedrateofcapitaldutyprovidedforinrespectofcertain
companyreconstruction operationsbyArticle7(l)(b)oftheDirective
concerningindirecttaxesontheraisingofcapital.
(OJNoL103,18.4.1973,p.13)
c)CouncilDirective73/8o/EECofof9April1973fixingcommonrates
ofcapitalduty.
(OJNoL103,18.4.1973,p.15)
d)CouncilDirective74/553/EECof7November1974amendingArticle5(2)ofDirective69/335/EECconcerningindirecttaxesontheraisingof
capital*
(OJNoL303,13.11.1974,p.9)
/e)TheActofAccessionofGreeceof28May1979(AnnexI,ChapterVI,point1^/
InArticle3(0(a)thefollowingshouldbeadded:
-intheintroductory paragraph,areferencetocompanies
under"Spanish"law;-inthefirstindentedparagraph:"SociedadAnonima";
-inthesecondindentedparagraph:"SociedadComanditaria porAcciones":
-mthethirdxndentedparagraph:"Sociedadderesponsabilidad limitada".

-2-Annex II
*
2.Council Directive 77/799of19December 1977 concerning mutual assistance "by
thecompetent authorities oftheMember States inthefield ofdirect
taxation .
(OJNoL336 ,27.12.1977 ,p.15)
asamended by:
^TheActofAccession ofGreece of28May1979 (Annex I,Chapter VI,point 2)/
-InArticle 1(3)thefollowing should beadded :
"InSpain :
Impuesto sobre laRente delasPersonas risicas ,
Impuesto sobre Sociedades ,
Impuesto sobre elPatrimonio Neto ".
-InArticle 1(5)thefollowing should beadded :
"InSpain :
ElMinistro deHacienda oranauthorized representative ".
B.Adaptations ofapermanent nature tobeestablished atalater stage
(byacts oftheinstitutions oftheCommunities )inconformity with
theguidelines setoutintheactofaccession ofSpain (cf.list
specified inArticle 30ofthe 1972 Act ofAccession andAnnex IIto
that Act)#
Nil